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Insight

Alabama: Tailgater Taxability Addressed by Tax Tribunal

The Alabama Tax Tribunal recently addressed whether the taxpayer, a tailgating business at the University of Alabama, was subject to rental tax.

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Arkansas: Conformity to Certain IRC Provisions Updated

House Bill 1953, which was recently signed into law in Arkansas, readopts certain IRC provisions as of January 1, 2019.

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Insight

New Jersey: Guidance Issued on Section 163(j) Limitations

The New Jersey Division of Taxation recently issued Technical Bulletin 87, which provides guidance on the computation of the IRC section 163(j) limitation.

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New York: Budget Bills Enacted

On April 12, 2019, the New York bills that adopt certain tax changes proposed in the Executive Budget were signed into law by Governor Cuomo.

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©2020 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.