Read our June 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 . 

• Residence Precedence? California State Board of Equalization Considers Issuing Formal Opinion in Taxpayer-Favorable Residency Ruling
The California State Board of Equalization (BOE) has issued a rare ruling on residency topics, finding in favor of individual taxpayers on two issues.
• SALT Pet of the Month: Pico
Meet Pico, the four–year-old Terrier mix belonging to Sutherland State and Local Tax Associate Stephanie Do and her husband, Ben.
• A Proposed Assessment Is Not an Assessment for Statute of Limitations Purposes in Florida
In a closely followed case, a Florida district court of appeal held that a proposed assessment is not an assessment for statute of limitations purposes.
• All Sales Final: Indiana Merchandise Return and Coupon Creation Services Not Taxable
The Indiana Department of Revenue determined that a taxpayer’s sales of merchandise return-related services to retailers are not subject to Indiana sales and use tax.
• Software Training Not Subject to Indiana Sales and Use Tax
The Indiana Department of Revenue found that software training is not subject to sales and use tax because it does not constitute tangible personal property.
• More Than Just a Little Bit – New Jersey Division of Taxation Says Convertible Virtual Currency Transactions, Like Bitcoins, Are Subject to State Sales and Use Tax, Corporation Business Tax and Gross Income Tax
The New Jersey Division of Taxation has issued a technical advisory memorandum (TAM) explaining New Jersey’s tax position that transactions involving convertible virtual currency— “electronic/digital money” with an equivalent or substitute value in real currency, such as bitcoins—are subject to state tax liability, including sales and use tax, corporation business tax and gross income tax.
• Found in Translation: Online Drop Shipment Facilitation Service Not Subject to New York Sales and Use Tax
The New York State Department of Taxation and Finance released an advisory opinion explaining how it will treat drop shipment facilitation services for sales and use tax purposes.
• The Sun Shines on Taxpayers: New York State Tax Appeals Tribunal Grants Appeal in Combined Reporting Case
In yet another taxpayer victory, the recently reconstituted New York State Tax Appeals Tribunal determined that the New York State Department of Taxation and Finance improperly denied the taxpayers’ amended returns, which were filed on a combined basis for the 2005 and 2006 tax years (i.e., prior to the 2007 and 2014 law changes).
• Tyler Pipe II? Washington Court of Appeals Rejects Transactional Nexus Argument, Upholds B&O Tax on Drop Shipments
The Washington Court of Appeals upheld a broad application of the Washington Business and Occupation (B&O) tax to sales between an out-of-state seller and out-of-state purchasers when the products are delivered in Washington.