By Kathryn Pittman and Andrew Appleby
A Colorado state district court issued a preliminary injunction preventing the Colorado Department of Revenue from enforcing Colorado’s out-of-state seller use tax reporting statutes and related regulations. These rules require out-of-state sellers that do not collect Colorado sales tax to notify their Colorado purchasers—and the Department—of the amount of
By Derek Takehara and Timothy Gustafson
The Virginia Tax Commissioner ruled that a taxpayer’s provision of electronic document and programming services in conjunction with its delivery of printed materials was not subject to sales and use tax. In addition to its sales of printed materials, the taxpayer provides electronic document services that allow customers and
Tennessee ruled that the temporary download of software for demonstration purposes and immediate removal does not constitute an installation of computer software that is subject to sales tax. View the full ruling here.
Minnesota issued additional guidance regarding its taxation of digital goods, which became effective July 1, 2013. For more details, view the Sales Tax Fact Sheet issued by the Department of Revenue.
By Zachary Atkins and Prentiss Willson
The Missouri Department of Revenue issued a letter ruling in which it determined that the sale or rental of streaming video content is not subject to Missouri sales or use tax. The service in question allowed customers to purchase or rent video content and to stream the content through
By Derek Takehara and Andrew Appleby
The Oklahoma Tax Commission issued three Letter Rulings addressing the digital economy. First, the Commission ruled that receipts from sales of digital photos, videos and designs delivered via the Internet are not subject to sales tax when no tangible item is conveyed. The Commission also ruled that charges for
By Zachary Atkins and Prentiss Willson
The Oregon Supreme Court held that the state’s sales factor exclusion for gross receipts from intangible assets not derived from a taxpayer’s primary business activity applies to all types of intangible assets. The taxpayer, Tektronix, sold its printer division to Xerox for approximately $925 million, of which almost $600
By Kathryn Pittman and Andrew Appleby
The Colorado Department of Revenue determined that sales of digital images, whether delivered electronically or via tangible medium, are sales of tangible personal property for income tax apportionment purposes. The taxpayer was engaged in the business of providing digital images to commercial and government customers and provided such images
We are pleased to announce that the Sutherland SALT Shaker mobile app is now available for download in the Amazon Appstore for Android smartphones.
The Sutherland SALT Shaker app is also available in the iTunes App Store and on Google Play.
Click here to read our October 2013 posts on stateandlocaltax.com or read each article by clicking on the title. A printable PDF is also available here.
