KPMG reports - Illinois (use tax exemption); Illinois (delivery charges); Ohio (tax reform); Wisconsin (remote seller) 

November 18:  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).

  • Illinois - An Administrative Law Judge (ALJ) determined that certain gases used during a glass manufacturing process did not cause a direct and immediate change to manufactured goods and, therefore, were not exempt from use tax.

  • Illinois - An Administrative Law Judge determined that “separately stated delivery charges” were properly excluded from the Retailer’s Occupation Tax (sales tax) base because the taxpayer’s customers separately contracted for the delivery services (i.e., customers were given the option of picking up materials at the taxpayer’s place of business and, therefore, avoiding the delivery charges).

  • Ohio - The Ohio House last week passed legislation (House Bill 5) that, if enacted, would make changes to Ohio’s municipal income tax regimes beginning January 1, 2015—including a requirement that municipalities would have to allow net operating losses and amendments to income tax withholding requirements.

  • Wisconsin - In Wisconsin, Senate Bill 364 would impose an annual use tax reporting obligation on persons not required under Wisconsin law to collect sales and use taxes, if they sell taxable goods and services in excess of $50,000 annually (not including “occasional sales”) to Wisconsin customers.

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