Sutherland SALT Shaker: August 2015 Digest

Posted on August 31, 2015

Posted in In the News

	Read our August 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.
	Where Will the Cardinals Fly? Arizona Court Orders Refunds of Football Stadium Tax The Superior Court of Arizona, Maricopa County, rejected the Department of Revenue’s request that rental car companies be granted only prospective relief from the court’s earlier decision which declared the car rental charge illegal.

	SALT Pet of the Month: Zander Meet Zander, the seven-year-old Great Pyrenees belonging to Sutherland SALT Associate Madison Barnett and his family.
	(Vision)Stream of Commerce: Supreme Court of Missouri Denies Sales Tax Refund on Sales of Goods Shipped Out of State The Supreme Court of Missouri denied a Missouri corporation’s sales tax refund claims on its sales of trade show displays shipped to out-of-state customers because it did not prove that the title to the goods transferred outside of Missouri.

	No Alternative to Nexus: Parent’s Royalty Addback Does Not Eliminate Licensing Subsidiary’s New Jersey Filing Obligation The New Jersey Tax Court ruled that the Division of Taxation (“Division”) properly required a foreign (non-New Jersey domesticated) corporation to file corporation business tax (“CBT”) returns reporting licensing revenue from its parent attributable to New Jersey, based on New Jersey’s economic presence nexus standard, despite the parent’s royalty expense addback in computing its CBT liability.
	Three’s a Crowd: Texas Court of Appeals Denies Taxpayer’s MTC Three-Factor Election The Texas Court of Appeals held that a taxpayer was not entitled to elect the Multistate Tax Compact (MTC) three-factor formula because the Texas franchise (margin) tax is not an “income tax,” as defined in the MTC.