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KPMG reports: Florida, Illinois, Ohio, Virginia

KPMG reports: Florida, Illinois, Ohio, Virginia

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: The Department of Revenue issued a report addressing the state tax implications for corporate taxpayers of the U.S. federal law known as the “Tax Cuts and Jobs Act.” Florida does not have an individual (personal) income tax; thus, the report focuses entirely on corporate tax changes. 
  • Illinois: A state tax tribunal found that a taxpayer that operated a golf club that in turn was owned by an Illinois municipality could qualify for the state’s “governmental body” exemption on purchases that the taxpayer made to operate the club.
  • Ohio: A state appellate court affirmed a lower court decision that receipts of the taxpayer (a Georgia-based wholesaler of lawn and garden products) were sitused to Ohio when the goods were picked up in Georgia and shipped to addresses in Ohio. 
  • Virginia: The Virginia Supreme Court rejected the taxpayer’s argument that application of Virginia’s income-producing activity test to source its service receipts was unconstitutional. Under Virginia’s three-factor double weighted apportionment formula, nearly all of the taxpayer’s service revenues were sourced to Virginia where its employees, property, and computer servers were located, but 95% of the taxpayer’s sales were to customers outside Virginia.

Read more at KPMG's This Week in State Tax

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