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KPMG reports: Alabama, Massachusetts

KPMG reports: Alabama, Massachusetts

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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  • Alabama: The state civil appeals court held that an out-of-state bookseller was not required to collect and remit Alabama use tax on its sales of books to students in the state. The court determined that using in-state representatives (teachers who compiled orders from students into a single master order) was not “other contact” as contemplated under the “catch-all provision” of the Alabama legislation.
  • Massachusetts: The Department of Revenue issued guidance on certain issues related to federal tax reform. The first guidance is a working draft “technical information release” (TIR) that would clarify that Code section 965 income would be treated as dividend income for Massachusetts corporate excise purposes. The second document would clarify that a taxpayer would not lose its manufacturing status as a result of having Code section 965 or “global intangible low-taxed income” (GILTI) income.

 

Read more at KPMG's This Week in State Tax

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