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KPMG reports: Hawaii, Ohio, Washington

KPMG reports: Hawaii, Ohio, Washington

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

  • Hawaii: Legislation that adopts economic nexus standards for purposes of the state’s general excise tax was passed by the legislature.
  • Hawaii: Legislation that addresses the state’s conformity to federal estate tax law changes and to the Internal Revenue Code for corporate and individual income tax purposes was passed by the legislature.
  • Ohio: The Board of Tax Appeals found that sales of goods of a Texas-based clothing manufacturer were subject to Ohio’s commercial activity tax. While the taxpayer asserted title to the goods was transferred to purchasers in Texas, the board concluded the ultimate destination of the goods controlled.
  • Washington: The Department of Revenue issued proposed rules providing that businesses that are not compliant with the state’s unclaimed property law may be subject to new mandatory penalty and interest charges.


Read more at KPMG's This Week in State Tax

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