Read our March 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.

• Alabama DOR Proposes to Expand Rental Tax to Digital Transmissions and Multi-Purpose Cable Boxes
  The Alabama Department of Revenue has proposed an amendment to the state’s rental tax regulation.
• SALT Pets of the Month: Alice and Indy
  Meet Alice and Indy, our March Pets of the Month.
• Will New Roads Lead to Georgia Tax Reform?
  Georgia’s Transportation Funding Bill may lead to significant tax reform for the state in 2016.
• Not in Our State: Indiana Rejects Federal Transfer Pricing Study to Justify Intercompany Pricing and Forced Combination
  The Indiana Department of Revenue determined that forced combination of an Indiana taxpayer, its wholly owned disregarded entity and its out-of-state parent company was appropriate where the disregarded entity generated 92% of the federal consolidated group’s sales but only 0.14% of the consolidated taxable income for the taxpayer.
• Missouri DOR Gets Trained: Gym Rental Fees Not Subject to Sales Tax
  The Missouri Supreme Court held that charges paid by a personal training company to a gym for the rental of office space and limited use of the fitness equipment when conducting personal training sessions are not subject to sales tax.
• Constitutional Challenges to Ohio CAT’s Bright-Line Presence Nexus Test Advance
  The Ohio Board of Tax Appeals determined that two out-of-state online retailers with no physical presence in Ohio were subject to Ohio’s Commercial Activity Tax (CAT).