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KPMG reports: Arkansas, Massachusetts, South Carolina

KPMG reports: Arkansas, Massachusetts, South Carolina

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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  • Arkansas:  An administrative law judge concluded that a taxpayer that provided water utility services was not entitled to a refund of sales taxes paid on sediment removal services. As part of providing the water services, the taxpayer was required to have its water tanks inspected every five years, and for this purpose, sediment had to be removed from the bottom of the taxpayer’s tanks to allow for the inspection. It was concluded that sales tax was owed on the component of the water utility services related to the sediment removal.
  • Massachusetts: The appellate tax board found that a taxpayer’s software products were taxable sales of prewritten computer software transferred electronically. The products at issue were three types of online software accessed over the internet, each helping create and maintain a screen-sharing connection between a host computer and one or more remote computers. The products were sold by subscription and were not customized for individual purchasers. 
  • South Carolina: A state appeals court affirmed an administrative decision that receipts of a Colorado-headquartered satellite television service provider from providing television programming to South Carolina subscribers were to be sourced to South Carolina and thus were to be included in the South Carolina sales factor numerator. The taxpayer originally filed its returns including only a portion of receipts from South Carolina customers in the numerator of the gross receipts factor. 


Read more at KPMG's This Week in State Tax

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