KPMG reports: D.C., Georgia, Ohio, Oregon, South Carolina
D.C., Georgia, Ohio, Oregon, 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.
- District of Columbia: Proposed legislation would impose a 3% sales and use tax on the sale of advertising services and the sale of personal information. If enacted, the legislation would be effective October 1, 2020. Read a July 2020 report
- Georgia: The Department of Revenue issued a ruling concerning amounts paid by customers for access to electric vehicle charging stations, and concluding that the taxpayer was not a utility selling electricity at retail and was not required to collect tax on its charges but was required to pay sales and use tax on its purchases of electricity. Read a July 2020 report
- Ohio: The Tax Commissioner ruled that a taxpayer was providing taxable “electronic information services” for a service that allowed customers to obtain responses to survey questions when the survey questions were provided through an online platform and the survey results were delivered to customers via the platform. Read a July 2020 report
- Oregon: The state’s tax court agreed with a wholesale provider of electricity and natural gas that it was not a public utility required to use a special apportionment rule for the tax years at issues. The tax court held that the definition of a “public utility” required that some segment of the public must acquire a right to buy or otherwise use a company’s commodity or service, neither of which was present in this case. Read a July 2020 report
- South Carolina: The Department of Revenue concluded that under the rules for the tax treatment of sales of tangible personal property, various fees and charges for allowing customers access to electric vehicle charging stations represented a retail sale of electricity subject to South Carolina sales tax. The sale of electricity to the taxpayer by its utility provider was further considered to be a wholesale sale not subject to sales tax. Read a July 2020 report
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.