State and local tax, technology-related guidance - KPMG United States
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State and local tax, technology-related guidance (table, second quarter 2017)

State and local tax, technology-related guidance

A KPMG report of state and local tax developments concerning technology-related tax issues, for the second quarter of 2017, provides updates in table format and covers topics such as the taxability of software, guidance on digital equivalents, and other items.


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Read the KPMG report [PDF 83 KB] of state and local technology-related tax developments for the second quarter of 2017.


  • Minnesota: A newly enacted law imposes sales and use tax collection responsibilities on certain marketplace providers, effective the earlier of: (1) July 1, 2018; or (2) when the Quill physical presence requirement is overturned.
  • Utah: The state Tax Commission ruled that an online marketplace provider was not required to collect and remit sales tax.
  • Rhode Island: The Division of Taxation ruled that charges for remote storage, infrastructure as a service (IaaS), and data transfers were not subject to sales and use tax.
  • Tennessee: The Department of Revenue ruled that sales and use tax does not apply to a taxpayer’s receipt of software from an affiliated company created prior to becoming affiliated with the taxpayer.

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