Share with your friends

KPMG reports: Michigan, Pennsylvania, multiple states

KPMG reports: Michigan, Pennsylvania, multiple states

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

  • Michigan: The Department of Treasury issued preliminary guidance on the state corporate income tax treatment of “mandatory repatriation” pursuant to IRC section 965 income and “global intangible low-taxed income” (GILTI). 
  • Pennsylvania: The Department of Revenue issued a letter ruling that concludes that two taxpayers did not meet the definition of a “referrer” and therefore were not subject to use tax notice and reporting requirements as specified under the recently enacted Marketplace Sales Act. Under the legislation, effective for transactions occurring after March 31, 2018, if a business qualifies as a “referrer,” it must make an election either to collect sales tax or to comply with use tax notice and reporting requirements.
  • Multistate: Several states—including Illinois, Louisiana, Hawaii, and Connecticut—are in the process of either implementing or finalizing the adoption of economic nexus standards for sales and use tax purposes.


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