Read our April 2015 posts on stateandlocaltax.com or read each article by clicking on the title. For the latest coverage and commentary on state and local tax developments delivered directly to your phone, download the latest version of the Sutherland SALT Shaker mobile app.

• SALT Pet of the Month: Finnick
  Meet Finnick, a very lucky kitty belonging to Sutherland SALT Counsel Open Weaver Banks.
• Electronic Messaging Services Not Subject to Colorado Sales or Use Tax as Telephone or Telegraph Service or Any Other Taxable Service
  Colorado determined in two private letter rulings that a number of electronic messaging services are not subject to Colorado sales or use tax as a telephone or telegraph service or any other taxable service.
• Shocker in the Sunshine State: Data Center Power Fees Not Subject to Florida Gross Receipts Tax
  The Florida Department of Revenue determined that a Florida data center’s power fees are not subject to gross receipts tax but may be subject to sales tax.
• Georgia’s Transportation Bill Signals 2016 Tax Reform
  Following up on our coverage of Georgia tax reform, late last night the Georgia Assembly passed a committee substitute to the House’s Transportation Funding Bill, H.B. 170.
• Game On: Kansas DOR Rules Video Game Access Codes and Subscription Cards Are Not Subject to Sales Tax
  The Kansas Department of Revenue addressed the taxability of sales of video game access codes, subscription cards, point cards, and notional dollar value cards.
• Louisiana Court Gives Taxpayer the Edge: Trade-In Credits Reduce Sales Tax Base
  The Louisiana Court of Appeal held that GameStop, a video game retailer, correctly applied trade-in credits to reduce the sales price of new items in determining local sales tax due.
• Lack of Economic Substance Leaves a Bad Taste: Maryland Tax Court Upholds Assessment against Out-of-State Holding Company Based on Parent’s Nexus
  The Maryland Tax Court held that the Comptroller can subject an out-of-state subsidiary holding company to tax because the subsidiary did not have real economic substance separate from its parent, which conducted business in the state.
• Phone (Your Out-of-State) Home: Mississippi Court Declares Discriminatory Dividend Exclusion Statute is Unconstitutional
  The Mississippi Chancery Court held that the state’s dividend exclusion statute is unconstitutional because it violates the Commerce Clause of the U.S. Constitution.
• The Rock or the Hard Place? South Carolina Issues Draft Guidance on Alternative Apportionment
  The South Carolina Department of Revenue requested public comment on a draft Revenue Ruling and a draft Revenue Procedure that detail how it will prospectively apply alternative apportionment to multistate taxpayers.
• California Real Property Deal Did Not Cause Change in Ownership
  A California Court of Appeal held that the sale of real property to a lessee having an original lease term of more than 35 years did not result in a change in ownership triggering reassessment for property tax purposes.