KPMG reports: Florida, Missouri

KPMG reports: Florida, 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.


Related content

  • Florida: A state appeals court held that certain operators of online platforms used to facilitate booking short-term rental accommodations were not required to collect and remit a tourist development tax (as imposed and administered by numerous Florida localities) because the operators did not have control over the short-term rental properties and were not “dealers” required to collect the local tax. Read a March 2020 report
  • Missouri: A decision of an administrative hearing commission concludes that the provision of portable toilets was a taxable rental of tangible personal property. Under Missouri law, sales and use tax is imposed on rentals of taxable tangible personal property when the business renting the property did not pay sales tax on the initial purchase. Read a March 2020 report
  • Missouri: The state Supreme Court upheld a sales tax assessment on a taxpayer’s sales of hotel furnishings and supplies to its parent company, which owned and managed a number of hotels in Missouri. Under Missouri law, sales of tangible personal property for the purpose of resale to another customer are exempt from sales tax. However, the high court found the transactions were not exempt from sales tax under the sale for resale exemption. Read a March 2020 report

© 2022 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal