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State and local tax, technology-related guidance (table, second quarter 2018)

State and local tax, technology-related guidance

A report of U.S. state and local tax developments concerning technology-related tax issues, for the second quarter of 2018, provides updates in table format and covers topics such as access to web-based services, guidance on digital equivalents, taxability of software, and other items.


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Read the KPMG report [PDF 81 KB] of state and local technology-related tax developments for the second quarter of 2018.


  • Iowa: The legislature expanded the sales and use tax base to include various technology-related offerings, effective January 1, 2019. The legislature also enacted economic nexus thresholds for retailers, “marketplace facilitators,” and “referrers.”
  • Illinois: The Circuit Court of Cook Country upheld a ruling by the City of Chicago Comptroller extending Chicago’s 9% amusement tax to cover Internet-based streaming services.
  • Connecticut: The Department of Revenue Services ruled that a food delivery business must collect sales tax on the sale of meals to customers, including on the delivery fee.
  • Pennsylvania: The Department of Revenue ruled that two taxpayers did not meet the definition of a “referrer” required to make an election to either collect sales tax or comply with the use tax notice and reporting requirements for transactions in which it is involved.

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