3rd Quarter 2023 – A quarterly publication that summarizes technology-related state tax guidance and legislative developments
States are increasingly attempting to address the application of tax to emerging technology and business models through new law, court cases, and administrative rulings. Tracking developments is critical not only for technology providers, but also for purchasers of technology.
To make recent developments more accessible, the KPMG Washington National Tax –State and Local Tax practice has created a quarterly Technology Checklist that summarizes recent state guidance for topics such as access to telecommunications services, web-based services, software, and streaming services.
Highlights of the 3rd Quarter 2023 checklist include:
Many more developments are covered in the Techlist, download it below.
State and Local Tax Technology Checklist
Guidance from the first quarter of 2023
State and Local Tax Technology Checklist
Guidance from the second quarter of 2023
State and Local Tax Technology Checklist
Guidance from the third quarter of 2022
State and Local Tax Technology Checklist
Guidance from the fourth quarter of 2022