Reports: Indiana, Massachusetts, South Dakota, Texas | KPMG | GLOBAL
Share with your friends

KPMG reports: Indiana, Massachusetts, South Dakota, Texas

Reports: Indiana, Massachusetts, South Dakota, Texas

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

  • Indiana: The Indiana Tax Court held that equipment used to freeze food did not qualify as manufacturing for purposes of the exemption from the sales and use tax. 
  • Massachusetts: The Supreme Judicial Court held that the taxpayer (a California-headquartered company engaged in the research, development, production, and sales of various drugs) was a manufacturer that was required to use single-sales factor apportionment.
  • South Dakota: A federal district court determined that it lacked jurisdiction to hear the state’s lawsuit to enforce the economic nexus statute against select remote sellers because the lawsuit did not raise a “federal question” over which the court would have jurisdiction. Thus, the court remanded this Quill challenge to a state circuit court.
  • Texas: The Comptroller of Public Accounts issued a private letter ruling concluding that a company using software to provide fraud detection and risk assessment services to online retailers was not providing a taxable service that was subject to the state’s sales and use tax.


Read more at KPMG's This Week in State Tax

© 2019 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. 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 KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in 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


Request for proposal