This podcast for the week of February 4, 2019, covers state and local tax developments in Mississippi, Missouri, Texas and a update from the city of Philadelphia.
The Mississippi DOR recently issued a notice providing guidance on Mississippi’s treatment of certain provisions of the Tax Cuts and Jobs Act.
The Missouri Administrative Hearing Commission found the Kansas City Chiefs Football Club liable for nearly $1 million in Missouri sales and use tax, related to the team’s stadium renovations.
The Texas Court of Appeals recently affirmed a trial court decision holding that a hotel’s purchases of consumables did not qualify for a resale exemption from sales and use tax.
A Texas ALJ recently addressed whether receipts from sales of bunker fuel oil delivered to vessels as in Texas ports and waters were Texas sourced receipts.
In light of the Wayfair decision, the city of Philadelphia DOR has amended the regulation defining “doing business” in Philadelphia for purposes of the City’s BIRT.
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.