KPMG reports: Mississippi, Missouri, Texas, Philadelphia
February 4, 2019
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.
Mississippi: The Department of Revenue issued guidance on Mississippi’s treatment of certain provisions of the federal tax law known as the “Tax Cuts and Jobs Act.” The guidance observes that many aspects of the federal tax legislation will not affect Mississippi taxpayers because the state has its own statutory provisions for many of the changes.
Missouri: The Administrative Hearing Commission found a professional football club was liable for nearly $1 million in Missouri sales and use tax, plus interest, related to the club’s stadium renovations.
Texas: A state appeals court affirmed the trial court’s decision that a hotel’s purchases of consumables (e.g., toilet paper, soap, lotion, shampoo, cups) did not qualify for a resale exemption from sales and use tax.
Texas: An administrative law judge found receipts from sales of bunker fuel oil delivered to foreign-registered vessels in Texas ports and waters were Texas-sourced receipts.
Philadelphia: In light of the Wayfair decision, the city’s Department of Revenue amended the regulation that defines “doing business” in Philadelphia, Pennsylvania, for purposes of the city’s business income and receipts tax (BIRT).
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