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This podcast for the week of December 17, 2018 covers state and local tax developments in the city of Chicago and Missouri, as well as a multistate update on the Wayfair decision.

All of this week’s TWIST episodes

Insight

Illinois (City of Chicago): Ruling addresses collection obligations of facilitators

The city of Chicago recently released Uniform Revenue Procedures Ordinance Ruling #6 which addresses the tax collection obligations of “facilitators.”

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Insight

Missouri: Items used to administer medicines were not 'materials' used or consumed in compounding

The Missouri Administrative Hearing Commission recently addressed whether a taxpayer owed use tax on certain items used to prepare and administer drugs to patients.

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Insight

Multistate: States continue to respond to Wayfair decision

Multiple states have issued guidance responding to the Supreme Court Wayfair decision.

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©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.