Read our July 2015 posts on 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.

Hog Wild: In Harley-Davidson, California Court of Appeal Finds Discrimination, Affirms Nexus
The California Court of Appeal held that California’s disparate treatment of intrastate and interstate unitary businesses discriminated against interstate commerce.
SALT Pets of the Month: the Packard Crew
Meet Archon, Little Allu, Ifrit, Parunga and Zegan, all belonging to Damien Packard, user support coordinator in the Houston office, and his wife Chelsy.
No Appeal From Georgia Tax Tribunal’s Decision on Texas Franchise Tax
Eight months ago, the Georgia Tax Tribunal held in Rosenberg that the Texas franchise tax (TFT) is a tax “on or measured by income” that qualifies for the pass-through entity owner’s subtraction modification available to individual Georgia residents (See prior coverage).
Bridging the Gap: Illinois Provides Guidance on Videoconferencing Broker and Bridging Services
The Illinois Department of Revenue issued a General Information Letter explaining how it will apply retailers’ occupation tax (ROT) and telecommunications excise tax (TET) to videoconferencing services.
A Reasonable Result in Massachusetts: Related Party Interest Deductions Allowed Under the Unreasonable Exception
In a significant taxpayer win, the Massachusetts Appellate Tax Board (ATB) held that intercompany interest payments from a wholly owned subsidiary to Massachusetts Mutual Life Insurance Company (MassMutual) were bona fide loans and were deductible for excise tax purposes.
Out of Steam: Nuclear Power Company Loses Bid for New York Manufacturing Tax Credits
A New York appellate court denied a nuclear power company’s bid for manufacturing tax credits, finding that equipment used at two power plants to produce steam and water during the electricity generation process was not used for manufacturing.
Room for Sale: Rent-to-Own Is a Retail Trade Under the Texas Franchise Tax
The Texas Court of Appeals ruled that Rent-A-Center is primarily engaged in retail trade and thus qualifies for the lower 0.5% franchise tax rate available to retailers and wholesalers.