Share with your friends

KPMG reports: Alabama, Arizona, Georgia, Tennessee, Wisconsin

Alabama, Arizona, Georgia, Tennessee, Wisconsin

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.


Related content

  • Alabama: Pending legislation would require certain “marketplace facilitators” either to: (1) register to collect and remit simplified sellers use tax (SSUT) on sales facilitated by the marketplace and delivered in Alabama; or (2) comply with unspecified notice and reporting requirements. The proposed effective date would be January 1, 2019.
  • Arizona: New law (Senate Bill 1405) enacted March 29, 2018, revises the definition of “multistate service provider” to include sales from intangibles in the 85% test. A “multistate service provider” is generally a taxpayer that derives more than 85% of its sales from services provided to purchasers that receive the benefit of the service outside of Arizona.
  • Georgia: House Bill 61 would require certain retailers: (1) to collect and remit sales and use tax; or (2) to comply with specified notice and reporting obligations. The measure would be effective January 1, 2019.
  • Tennessee: The Department of Revenue issued guidance that addresses the state treatment of income repatriated into the United States under the provisions of IRC section 965 (as added to the Code by the new federal tax law in December 2017).
  • Wisconsin: Assembly Bill 259 was signed into law on April 3, 2018, updating Wisconsin’s conformity to the Internal Revenue Code (in light of the new federal tax law enacted in December 2017).


Read more at KPMG's This Week in State Tax

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal