On July 21, 2022, the Regular Division of the Oregon Tax Court ruled that flights operated by all members of a unitary group are included in a taxpayer’s departure ratio and that receipts for selling tickets on flights operated by third parties do not constitute transportation revenue under the state’s special industry apportionment rules for

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Account access services are taxable digital automated services in Washington
By Maria Todorova & Danyelle Dukes on
Posted in Digital Economy
The Washington Department of Revenue’s Administrative Review and Hearings Division recently ruled that a company’s account access services provided to credit unions constituted digital automated services subject to sales tax.
The taxpayer provided an online banking platform and an automated phone system to member credit unions, which in turn provided those services to their individual…