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KPMG reports: California, New York

KPMG reports: California, New York

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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  • California: The governor signed legislation—Senate Bill 274—that incorporates into California law certain federal provisions related to partnership audits. However, there are a number of important differences.
  • California: A state appellate court held that a taxpayer—a large telecommunications company—did not qualify for an exclusion allowed for “telephone and telegraph lines” from sales and use tax for its purchases of telephone cables, conduit, and telephone poles. The court distinguished “telephone lines” as a completed installed system from “telephone cables.” 
  • New York: A tax appellate tribunal found that the taxpayer did not qualify for an exemption from sales and use tax for its telephone directories (promotional materials) delivered in the state because the method for delivery of the directories did not follow the rules that the delivery must be made by means of a “common carrier, United States postal service or like delivery service.”


Read more at KPMG's This Week in State Tax

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