Arizona, Colorado, New York, North Carolina, Multistate | KPMG | US
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KPMG reports: Arizona, Colorado, New York, North Carolina, Multistate

Arizona, Colorado, New York, North Carolina, Multistate

KPMG’s This Week in State Tax—produced weekly by KPMG’s State and Local Tax practice—focuses on recent state and local tax developments.


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  • Arizona: The Department of Revenue issued a taxpayer information ruling concluding that the use of software to provide services did not constitute the rental of tangible personal property for purposes of the state’s sales tax.
  • Colorado: Recently introduced legislation (Senate Bill 238), if enacted, would make changes to the state’s controversial use-tax notice reporting requirements.
  • New York: The Tax Appeals Tribunal concluded that the taxpayer—a large retailer whose retail facilities included a bakery—was not exempt from sales and use tax for utilities consumed to wash pans.
  • North Carolina: Pending legislation (Senate Bill 325), the “Billion Dollar Middle Class Tax Cut,” would adopt market-based sourcing and reduce the corporate rate. 
  • Multistate: Florida and other states may not conform to federal extended due date for calendar year corporations.


Read more at KPMG's This Week in State Tax

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