KPMG reports - California (sales tax exemption); Missouri (river barges); New York (combined reporting); Oregon (subsidiary nexus) 

May 5: 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).


  • California - The State Board of Equalization released a proposed regulation on the new partial sales and use tax exemption that applies to purchases of qualified tangible personal property for use primarily (i.e., more than 50%) in certain manufacturing, processing, biotechnology, and R&D activities.


  • Missouri - The Supreme Court of Missouri upheld a decision by the state’s Administrative Hearing Commission holding that use taxes were owed on products used on barges operating on the Mississippi River.


  • New York - The New York Tax Appeals Tribunal held that certain taxpayers (including a holding company) were permitted to file a combined report.


  • Oregon - A magistrate division of the Oregon Tax Court found that a subsidiary lacked nexus, and that one subsidiary was not unitary with its parent and therefore was excluded from the Oregon unitary group for the tax year at issue.



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