We invite you to read our articles from June 2013 here on our website, or read each article by clicking on the title. If you prefer, you may also view a printable PDF version.

• VoIP—To Be or Not to Be a Telecommunications Company: Lower Court Reversed in Cable One Decision
  The Arizona Court of Appeals held that Cable One, Inc. was subject to central assessment as a telecommunications company because of its Voice over Internet Protocol (VoIP) service offering. 
• A Virtual Twist: Massachusetts Taxes Online Services as Sales of Software
  The Massachusetts Commissioner of Revenue concluded in a letter ruling that a taxpayer’s sales of subscriptions to use its virtual event platform and planning software were subject to sales tax where the use of the software was the object of the transactions. 
• Mississippi Taxpayers, Lay Your Burdens Down (Then Pick Them Back Up Again)
  The Mississippi Supreme Court held that the taxpayer bears the burden to prove that an alternative apportionment method imposed by the State is arbitrary and unreasonable.
• SALT Pet(s) of the Month: Mulligan and Sassy
  Meet Mulligan (Mulli) and Sassy, the adorable Miniature Schnauzers of Sutherland SALT’s Prentiss Willson and his wife, Janice. 
• Nexus Dealt Face-Up: Dealers’ In-State Activities Subject Mail Systems Products Provider to SUT in Missouri
  The Missouri Department of Revenue determined that an out-of-state provider of mail systems products had nexus for sales and use tax purposes due to the selling activities of dealers in the state.
• Missouri Cashes In on the Cloud: Telecommunication Company’s Cloud Services Subject to Sales Tax
  The Missouri Department of Revenue determined that a company’s telecommunications services provided to customers on its cloud computer network are subject to sales tax. 
• The Way You Credit Me, No New York, You Can’t Take That Away from Me
  New York’s highest court has ruled that the state violated the Constitution when it retroactively denied tax credits to businesses under the 2009 amendments to the state’s Empire Zone Program. 
• Don’t Clog the Pipes: Retroactive Relief Applies to Oklahoma’s Unconstitutional Capital Gains Deduction
  The Oklahoma Court of Appeals held that retroactive relief applied to a facially unconstitutional capital gains deduction. 
• Last Call for Volunteers: Tennessee’s Intangible Expense Disallowance Liability Compromise Program Ending September 30, 2013
  The Tennessee Department of Revenue announced that the existing opportunity to compromise prior year liabilities related to the disallowance of certain intangible expense deductions will be closing on September 30, 2013. 
• Texas, the Lone Apportionment State: Comptroller Rejects MTC Election, Declining to Consider Merits of Gillette Decision
  The Texas Comptroller of Public Accounts determined that a taxpayer was not permitted to elect the Multistate Tax Compact’s three-factor apportionment formula.
• You’ve Got Mail, I’ve Got Tax Liability: Texas Considers Content of Email Transmission for Sales Tax
  The Texas Comptroller determined that a taxpayer’s email advertisement services were telecommunications services subject to the state’s sales tax. 
• Real Talk: Virginia Denies Taxpayer’s Request for Alternative Apportionment
  Virginia’s Tax Commissioner denied a taxpayer’s request for alternative apportionment because the taxpayer did not demonstrate by clear and cogent evidence that the statutory apportionment methodology led to an unconstitutional and inequitable result.