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KPMG reports: Iowa, Louisiana, Missouri

KPMG reports: Iowa, Louisiana, Missouri

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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  • Iowa: The state’s high court held that a home improvement retailer was required to collect sales tax on installation services performed by subcontractors in connection with customers’ purchases of windows, doors, sinks, faucets, and various other items. 
  • Louisiana: A state appellate court affirmed a trial court’s decision requiring an online retailer to collect local (parish) sales tax on goods sold by third-party retailers using the retailer’s online marketplace.
  • Missouri: The state’s high court agreed with the Department of Revenue that a sales and use tax refund claim was not timely filed. The “date of overpayment” was determined to be the date when the taxpayer remitted the sales tax to the Department, and in this case, that was more than three years from the date when the refund claim was filed (and not as the taxpayer asserted, measured from the date when the tax was actually due).

Read more at KPMG's This Week in State Tax

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