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KPMG reports: Illinois, New York, South Carolina

KPMG reports: Illinois, New York, 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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  • Illinois: A state appeals court held that a taxpayer was not entitled to a temporary storage use tax exemption when newly purchased solvent was stored in Illinois before being used at out-of-state client locations and then the solvent returned to Illinois, cleaned, and then mixed with new solvent and used again at client locations. The court stated property that leaves the state and then returns to the state for further storage is not “temporarily stored” in the state. Read a May 2020 report

  • New York: A proposal introduced in the state legislature would impose sales and use tax on digital advertising services, unless such services were purchased for resale. The bills define “digital advertising services” as “advertisement services on a digital interface, including advertisements in the form of banner advertising, search engine advertising, interstitial advertising, and other comparable advertising services that market or promote a particular good, service, or political candidate or message.” Read a May 2020 report

  • South Carolina: A state appeals court held that a bookseller’s membership fees (that entitled customers to discounts and free shipping) were subject to sales and use tax. The court found the membership fees were a direct result of the sale of tangible personal property because the taxpayer would not be able to sell memberships but for its sale of tangible personal property. Read a May 2020 report

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