Modal title

Modal Body

Modal title

Modal Body

tax.kpmg.us

https://advisory.kpmg.us
advisory.kpmg.us
https://audit.kpmg.us
audit.kpmg.us
https://boardleadership.kpmg.us
boardleadership.kpmg.us
https://frv.kpmg.us
frv.kpmg.us
https://golf.kpmg.us
golf.kpmg.us
https://institutes.kpmg.us
institutes.kpmg.us
https://womensleadership.kpmg.us
womensleadership.kpmg.us

home.kpmg

Careers
Alumni
Media
Social
About
Contact

KPMG Tax

Insights
Services
Events

Tax › Tax Events › Tax Podcasts › TWIST - This Week in State Tax › TWIST – October 15, 2018

Insights

Chief Tax Officer Survey
Chief Tax Officer Insights
Tax Reimagined
Insights on Global Mobility
Inside Indirect Tax
TWIST-Q
Insights on Trade & Customs
TaxNewsFlash-United States
Tax Relief for Disaster Recovery Efforts

Services

Accounting methods and credits
Global reward services
Economic & statistical consulting
Indirect tax
Financial services tax
Global mobility
International tax
M&A tax
State & local tax
Transfer pricing

Credits & Incentives
Fixed assets services
Tax accounting services

Global reward services

Economic & valuation services

Indirect tax technology
Value added tax
Sales & use tax compliance

Trust tax
Information reporting & witholding
International tax for asset management
Passthrough tax

Global Mobility
Employment tax
Global mobility technology
Mobility consulting

International tax for asset management
US tax in europe

Tax restructuring
Sell-side tax services
Tax transition services

Income & Franchise tax
Global location & expansion services
Unclaimed property
State tax controversy
State and Local Tax Communications Industry Practice

Economic & valuation services

Events

Family Office Fridays: Impact of International Tax Reform Provisions on the Individual Taxpayer
TWIST - August 12, 2019
Recap of 2018 Global Financial Reporting and Valuation Conference

Careers

Alumni

Media

Social

About

Contact

Insights

Chief Tax Officer Survey
Chief Tax Officer Insights
Tax Reimagined
Insights on Global Mobility
Inside Indirect Tax
TWIST-Q
Insights on Trade & Customs
TaxNewsFlash-United States
Tax Relief for Disaster Recovery Efforts

More Tax insights

Tax Reform Insights

Insight

U.S. Tax Reform

The unfolding implementation of the 2017 tax legislation

View all insights

Opportunity Zones

Insight

Opportunity Zones

A new opportunity for taxpayers under the 2017 U.S. tax law

View all insights

Services

Accounting methods and credits
Global reward services
Economic & statistical consulting
Indirect tax
Financial services tax
Global mobility
International tax
M&A tax
State & local tax
Transfer pricing

KPMG Tax Services

Credits & Incentives
Fixed assets services
Tax accounting services

Back to Services

Global reward services

Back to Services

Economic & valuation services

Back to Services

Indirect tax technology
Value added tax
Sales & use tax compliance

Back to Services

Trust tax
Information reporting & witholding
International tax for asset management
Passthrough tax

Back to Services

Global Mobility
Employment tax
Global mobility technology
Mobility consulting

Back to Services

International tax for asset management
US tax in europe

Back to Services

Tax restructuring
Sell-side tax services
Tax transition services

Back to Services

Income & Franchise tax
Global location & expansion services
Unclaimed property
State tax controversy
State and Local Tax Communications Industry Practice

Back to Services

Economic & valuation services

Back to Services

KPMG Spark

Service

KPMG Spark

KPMG Spark, formerly known as Bookly, is our new high-tech, cloud-based service providing bookkeeping, tax prep and facilitating access to payroll services — where and when you need it.

View all services

Tax Innovation

Service

Tax innovation

Change the way you think about tax.

View all services

Featured TaxWatch Webcast

Event

Family Office Fridays: Impact of International Tax Reform Provisions on the Individual Taxpayer

During this Webcast, professonals from the International Tax group in Washington National Tax will discuss how the 2017 tax legislation introduced a number of significant international tax provisions which may have an impact on individuals, trusts, and estates.

View all webcasts

Featured Podcast

Event

TWIST - August 12, 2019

In this edition of TWIST for the week of August 12, 2019, State and Local Tax professional Sarah McGahan, from KPMG's Washington National Tax practice, covers updates in California, Illinois, Indiana, Tennessee, and Texas. You can also listen to TWIST podcasts directly via iTunes.

View all podcasts

Featured In-person Event

Event

Recap of 2018 Global Financial Reporting and Valuation Conference

This year’s event will focus on providing insights and strategies executives can leverage in their pursuit of striking balance in a changing world.

View all in-person events

TWIST - October 15, 2018

This podcast for the week of October 15, 2018 covers state and local tax developments in Missouri, Texas, Utah, and a Multistate update on the Wayfair decision.

All of this week’s TWIST episodes

Insight

MO: Farmer Selling Beef over Online Marketplace Does not qualify for Farmer’s Market Exemption

The Missouri Department of Revenue recently ruled that an online marketplace used by a farmer to sell beef raised on the farm did not qualify for purposes of the sales and use tax farmer’s market exemption.

More
Insight

TX: Physical Presence Rule Continues to Apply for Franchise Tax Purposes

The Texas Comptroller recently determined that a taxpayer did not have franchise tax nexus with Texas because it lacked a physical presence in the state.

More
Insight

UT: Federal section 482 Regulations Apply In Interpreting State Discretionary Authority Statute

The Utah Supreme Court recently affirmed a district court decision holding that Utah’s discretionary authority statute.

More
Insight

Multistate: More Responses to South Dakota v. Wayfair

States continue to issue guidance or statements since the recent U.S. Supreme Court decision in South Dakota v. Wayfair.

More

To view past weeks of TWIST that you may have missed, please visit our TWIST homepage.

To receive the TWIST e-mail each Monday, make sure that State and Local Tax is checked off as one of your topics of interest on the KPMG Tax subscription site.

Helping tax leaders embrace disruption, seize new opportunities and drive greater value. It’s tax re-imagined. Now and for the future.

Request for Proposal

Find out what KPMG can do for your business.

Submit RFP

Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities.

©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.

The following information is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the information to specific situations should be determined through consultation with your tax adviser.