State and Local Tax

KPMG's SALT professionals across the United States combine the real-world experiences and technical knowledge to offer our clients a broad range of state and local tax services. Our SALT team also continually monitors the legislative, judicial and regulatory tax landscape to keep our clients abreast of new developments that may affect them. Below are various vehicles through which we keep you informed about state and local tax issues.

 

TWIST-Q TWIST-Q is a quarterly publication produced by KPMG's State and Local Tax practice. Each issue will focus on the last quarter to provide our readers with select state legislative and regulatory updates which can help you stay current in the fast-changing world of state and local tax. Each issue may also include articles on industry trends in the marketplace, interviews with high-level state tax officials and frequently asked questions. To subscribe, please click here.
TWIST-Q - Issue 2 - September 2008 This issue of TWIST-Q features developments in the states of California, Illinois, Iowa, Massachusetts, Ohio and Tennessee. Also included are articles on: The Application of IRFS to Uncertain State and Local Tax Positions; Maryland Update: Due Dates for Corporate Data Reports Approaching Soon; and an Interview with Massachusetts Commissioner, Navjeet Bal.	View>
TWIST-Q - Issue 1 - June 2008 The inaugural issue of TWIST-Q features developments in Alabama, Arizona, Colorado, Kansas, Kentucky, Maryland, Massachusetts, Minnesota, New Jersey, New York, Oklahoma, Tennessee, Utah, West Virginia, Wisconsin and the U.S. Supreme Court. Also included are articles on: Significant Issues in Pass-Through Entity Nonresident Withholding; Bundling in the Communications Industry; and Inside California: FTB Officials Discuss Combined Reporting and Corporate Compliance.	View>

 

Payroll Insights Payroll Insights is an electronic publication which is produced by SALT's Employment Tax practice. It is designed to provide clients with current developments in the payroll and employment tax arena and will be published periodically throughout the year as developments warrant. To subscribe, please click here.
Payroll Insights -- Issue 10 | September 2008 Articles in this issue include: IRS Releases Guidance on Supplemental Wage Withholding; IRS: Employee Leasing Company Not "Employer" for Unemployment Tax Purposes; and a Multistate Roundup of recent legislative activity.	View>
Payroll Insights -- Issue 9 | July 2008 Articles in this issue include: Heroes Earnings Assistance and Relief Tax Act of 2008 Enacted; Compromises Possible on Mobile Workforce State Income Tax Fairness and Simplification Act; Many States' Unemployment Insurance Trust Funds Vulnerable to Recession; Maryland - Withholding Exemption Certificate Revised; Pennsylvania - Senate Bill 1063 Simplifies Local Withholding Requirements; Utah - Senate Bill 189 Establishes Independent Contractor Database.	View>
Payroll Insights -- Issue 8 | June 2008 Articles in this edition include: IRS Proposes Amendments to Interest Free Adjustment Regulations; IRS Corrects Error in Personal Use of Employer's Vehicle Calculation; Federal District Court: CEO, CFO Liable for Unpaid Employment Taxes; Federal District Court Addresses Abatement of Penalties for Reasonable Cause; Louisiana: Ruling Addresses Income Tax Withholding Issues; and, Massachusetts Freezes Unemployment Insurance Rates.	View>
Payroll Insights Special Edition | June 2008 This special edition contains information on the Independent Contractor Classification legislation which was recently introduced in Congress.	View>
Payroll Insights -- Issue 7 | May 2008 Articles in this issue include: New York's Joint Enforcement Task Force on Worker Misclassification Issues First Report; IRS Renews Interim Guidance on Excess Per Diem Payments; Illinois Updates Form IL W-4 to Conform to Federal Form W-4; IRS Issues Interim Guidance - Waives Information Return Filing Requirement for 2007 Stock Option Transfers; Washington Amends Regulations to Clarify State Unemployment Insurance Tax Rates for Professional Employer Organizations and Client Employers in a Coemployer Relationship.	View>
Payroll Insights Special Edition | March 2008 This special edition covers the March 6, 2008 conclusion by the U.S. Court of Appeals for the Federal Circuit that all payments to workers involuntarily laid off during a reduction-in-force were subject to Federal Insurance Contribution Act (FICA) and Railroad Retirement Tax Act (RRTA) taxes. CSX Corp. v. United States, 2007-5003, -5007 (Fed Cir. March 6, 2008).	View>
Payroll Insights -- Issue 6 | February 2008 Articles in this issue include Worker Classification Developments from the IRS, Illinois, Michigan and New Hampshire; and a State Wrap Up with articles on Hawaii and New Jersey.	View>
Payroll Insights -- Issue 5 | December 2007 Articles in this issue include: IRS Roundup; Federal Court Bars "No-Match" Letters; Worker Classification; and State Wrap Up.	View>
Payroll Insights Special Edition | November 2007 This special edition is about the U.S. House Subcommittee on Commercial and Administrative Law hearing held on November 1 regarding the Mobile Workforce State Income Tax Fairness and Simplification Act of 2007.	View>
Payroll Insights Special Edition | October 2007 This special edition is about the Independent Contractor Proper Classification Act of 2007 (S 2044), sponsored by Sen. Barack Obama (D-IL) and co-sponsored by Sens. Richard Durbin (D-IL), Edward Kennedy (D-MA), Patty Murray (D-WA), Barbara Mikulski (D-MD), and Barbara Boxer (D-CA) which has been introduced to provide procedures for proper classification of employees and independent contractors, including changes to Section 530 of the Revenue Act of 1978 (Section 530).	View>
Payroll Insights -- Issue 4 | September 2007 In this edition are articles on the following: The IRS issues Final Withholding Regulations and Removes Temporary Regulations; A Federal Appropriations Bill Report Addresses Worker Misclassification; Modified Mobile Workforce State Income Tax Fairness Simplification Act Introduced; PLR Defines Gross Income for Purposes of Leave Donation Programs; Final ICE Regulations Describe Safe Harbor Procedures for No-Match Letters from SSA or DHS; and a Multistate Legislative Update.	View>
Payroll Insights Special Edition | August 2007 This special edition focuses on the new final regulations, issued by the IRS, regarding payment and reporting of employment and excise taxes by disregarded entities.	View>
Payroll Insights -- Issue 3 | July 2007 Articles in this issue include: Guidance on Section 409A finalized by the IRS; Texas beginning to issue Employment Tax refunds; Worker Classification Developments; Federal Worker Empowerment Act would add reemployment adjustment assistance; New "non-penalty" notices for minor errors on returns issued by the IRS; and a Multistate update.	View>
Payroll Insights -- Issue 2 | April 2007 Articles in this issue include: A reminder about IRS regulations on income tax withholding on supplemental wages; An electronic federal tax payment system state pilot program begins in Illinois; Guidance which revises an earlier IRS position on when accrual-basis taxpayers can treat payroll tax liability as incurred for deferred compensation; and a multi-state withholding update.	View>
Payroll Insights Special Edition | March 2007 This special edition provides an update on the CSX case and a reminder about FICA tax refunds for April 17.	View>
Payroll Insights Special Edition | February 2007 This special edition provides a reminder that employers have until 2-28-07 to notify the IRS of their intention to participate in a resolution program aimed at providing relief for employees from the requirement to pay Section 409A taxes as a result of their companies' issuance of misdated stock options.	View>
Payroll Insights -- Issue 1 | February 2007 Articles in this inaugural issue include: 409A Withholding Guidance Released from the IRS; Per Diem Expense Reimbursement Guidance Issued from the IRS; Federal Legislation Introduced to Address Nonresident State Personal Income Tax Issues; New York Acts on the Tax Treatment of Stock Options, Restricted Stock and Stock Appreciation Rights by Nonresidents and Part-Year Residents; and Social Security Changes for 2007.	View>

 

UPdate UPdate is a publication from SALT's National Unclaimed Property practice. It is designed to provide clients with current updates in the unclaimed property arena and will be published periodically throughout the year as developments warrant. In UPdate, you will find information on topics including new regulations, state legislation and court decisions. To subscribe, please click here.
UPdate Special Edition | July 10, 2008 This special edition reviews several court cases in the state of California and what property owners may need to consider regarding interest on unclaimed property.	View>
UPdate Special Edition | June 11, 2008 This special edition focuses on the California Court of Appeals for the Fourth Appellate District ruling that defendant I-Flow Corporation is not immune from civil litigation for erroneously transferring non-dormant shares of stock to the state. Azure Ltd. V. I-Flow Corp., No. G038167 (May 27, 2008).	View>
UPdate Issue 3 | June 2008 This issue includes articles on the following topics: California's New Holder Remittance Report Due; California Releases New EFT Information Guide; Delaware's General Fund Revenue Portfolio - Are Unclaimed Property Audits on the Rise?; Case Status Updates; and Unclaimed Property Legislation Passed in 2008.	View>
UPdate Issue 2 | February 2008 This issue includes articles on the following topics: California Wins One and Loses One; Further Reform Legislation Expected in California; California Appoints Property Owner Advocate; California Announces Results of First Unclaimed Property Contractor Audit; California Begins Notifying Owners of Unclaimed Property Identified in Holder Reports; Other 2007 Developments; Legislative Year in Review.	View>
UPdate Special Edition | September 24, 2007 This special edition of UPdate focuses on Unclaimed Property legislation recently passed in California. In response to the U.S. District Court for the Eastern District of California's injunction barring California from accepting, taking title to, or possessing any unclaimed property, California has enacted Senate Bill 86, which amends the California Code of Civil Procedure to modify the state's unclaimed property law, and the Controller has announced procedures holders should follow for upcoming filings.	View>
UPdate Special Edition | June 14, 2007 This special edition focuses on an injunction issued by U.S. District Court for the Eastern District of California barring the Controller of the State of California from accepting, taking title to, or possessing any property, including, but not limited to, securities and the contents of safe deposit boxes, effective June 1, 2007.	View>
UPdate Issue 1 | June 2007 This inaugural issue includes articles on the following topics: Gift cards continue to be a hot topic; The Fitzgerald v. Young America Corp. case; The retroactive application of "credit balance" exemption limitation to business-to-business transactions in Massachusetts; and other current trends in legislation.	View>

 

SALT's Legislative Reporting Service SALT's Legislative Reporting Service consists of short webcasts on late-breaking tax developments and updates on pending state tax legislation.