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KPMG reports: Florida, Louisiana, New Jersey, Washington State

KPMG reports: FL, LA, NJ, WA

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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  • Florida: The Department of Revenue issued guidance concluding that fees that a technology company charged for access to its online platform are to be sourced to the customer’s billing address. Under Florida law, an income-producing activity test is applied to source receipts from other-than-tangible personal property. The Department reviewed decisions from court cases in other states to observe that receipts from sales of services typically were sourced to the state where the customer resides (on the basis that the direct sale to the customer at the customer’s domicile is where the income-producing activity occurred). Thus, fees for access to the taxpayer’s platform were presumed to be sourced to the customer’s billing address: Read a March 2020 report

  • Louisiana: The Board of Commerce and Industry passed a resolution to allow appeals under the industrial tax exemption program (ITEP) (a program under which, property tax abatements are granted to certain manufacturers). In 2016, the governor issued an executive order that granted localities the authority to approve or deny ITEP projects within their jurisdictions, with an intention to give local governments a voice with respect to which economic development projects occur within their parishes. The recent resolution allows taxpayers that have their ITEP applications denied by a local governing body to appeal directly to the board. Read a March 2020 report

  • New Jersey: The Division of Taxation issued guidance explaining the eligibility requirements for the net deferred tax liability deduction. New Jersey’s combined reporting provisions allow a deduction as tax relief if a publicly traded company is adversely affected by the state’s implementation of combined reporting. The guidance answers a number of questions concerning the deduction and also provides that taxpayers must complete new Form DT-1 on or before July 1, 2020 (which is expected to be available online no later than April 1, 2020). Read a March 2020 report

  • Washington State: The Department of Revenue denied sales tax refunds requested by two taxpayers that sold tickets to 4-D rides. Purchases of the ride tickets were not taxable retail sales, but the taxpayers had remitted retail sales tax to the Department of Revenue. However, despite evidence that customers were not charged sales tax, the refunds were denied because the taxpayers’ shared website indicated that sales tax was included in the sales price of a ticket. Read a March 2020 report

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