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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.

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  • 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

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