KPMG reports - Maine (sales and use tax); Michigan (apportionment); New York (commuter tax); New York (combined reporting) 

July 15: 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.

Today’s edition, for July 15, 2013, includes the following topics (listen to the podcasts; to read text, click on the links below).

  • Maine - The Maine legislature overrode the governor's veto of budget bill (HP 1079), which includes an increase of certain sales and use tax rates and other changes concerning “products transferred electronically.”

  • Michigan - The Michigan Supreme Court granted a taxpayer's petition for the high court’s review of a taxpayer election to use the Multistate Tax Compact allocation and apportionment provisions in computing Michigan Business Tax liability.

  • New York - The Appellate Division of the New York Supreme Court held that the enactment of the “metropolitan commuter transportation mobility tax” law comported with the requirements of the New York state constitution, thus reversing a trial court decision that, as a "special rule," the tax law needed to be passed with a "home rule message."

  • New York - The New York Division of Tax Appeals concluded that two taxpayers were not required to file a combined report, and that separate returns were to have been filed because the taxpayers failed to establish that substantial inter-corporate transactions existed between them.

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