KPMG reports: Chicago (tax collection by facilitators); Missouri (sales tax exemption for pharmaceutical compounding)

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.

• Chicago: The city released a ruling to address the tax collection obligations of “facilitators.” The taxes at issue included the city’s amusement tax, hotel tax, lease tax, and parking tax, and the ruling offered several examples of activities for which facilitators may be required to collect the tax.
• Missouri: The Administrative Hearing Commission concluded that items used to administer medicines (including needles, filters, syringes, catheters, and cannulas) were not “materials” used in compounding, and that the taxpayer did not owe use tax on these items used to prepare and administer drugs to patients.

Read more at KPMG's This Week in State Tax

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