KPMG This Week in State Tax—produced weekly by the KPMG State and Local Tax practice—focuses on recent state and local tax developments.
- Florida: The state Circuit Court held that a taxpayer’s sales of electronically delivered software to an affiliate was not subject to sales tax.
- Tennessee: The state Court of Appeals upheld a chancery court’s sales tax assessment on a horse-drawn carriage company on the basis that the taxpayer was subject to taxation as a place of amusement.
Source: KPMG
