KPMG reports - Georgia (software); Massachusetts (combined group); Missouri (unclaimed property) 

July 21: 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 and features a series of short podcasts presented by KPMG tax professionals. Text of the podcasts is also available.

This week’s edition includes the following topics (listen to the podcasts; to read text, click on the links below).


  • Georgia - The Department of Revenue issued a letter ruling that concludes that the sale of electronically delivered prewritten software, certain software enhancements, and cloud subscription services were not subject to George sales and use tax.


  • Massachusetts - The governor signed into law the fiscal year 2015 budget bill that contains no new taxes; provides a tax amnesty program; and makes changes to the rules for the principal reporting corporation of a combined group.


  • Missouri - The governor signed into law House Bill 1075, which makes a number of changes to Missouri’s unclaimed property laws, including a “business to business” exemption for certain property.



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