Shaking things up in state and local tax
Shaking things up in state and local tax
By Saabir Kapoor and Andrew Appleby
The Colorado Department of Revenue (Department) determined that sales tax does not apply to a subscription fee for an interactive stock screening service. The taxpayer, a financial news and research organization, offered proprietary web-based stock screening tools to customers for a monthly subscription fee. To determine whether the subscription…
We are pleased to provide the following updates on state tax issues impacting the digital economy. The Sutherland SALT Team will continue to monitor these and other Digital Economy developments. Please visit the Sutherland SALT Digital Economy Forum to learn more, and please contact one of us if you have questions regarding the Forum.
Texas…
By Madison Barnett and Prentiss Willson
The Florida Department of Revenue, adopting a recommended order of the Division of Administrative Hearings, ruled that a Georgia-based heavy equipment dealer had substantial nexus in Florida based on its delivery of equipment in company-owned trucks and its advertising in a Florida trade publication. The company’s contacts with Florida…
By Jessica Kerner and Timothy Gustafson
The Georgia Court of Appeals dismissed a customer class action lawsuit seeking a sales tax refund from a utility company, holding that the applicable statutory provisions for claiming a refund of sales taxes did not authorize the customers to bring a direct refund cause of action against the seller.
By Saabir Kapoor and Pilar Mata
The California Court of Appeal reversed the trial court’s decision in favor of the State Board of Equalization (BOE), holding that a taxpayer’s evidence of communications with the BOE presented triable issues of material fact as to whether the BOE should be equitably estopped from relying on administrative exhaustion…
By Suzanne Palms and Andrew Appleby
The Michigan Court of Appeals held that a taxpayer was not liable for additional single business tax (SBT) and use tax because the taxpayer was making sales of tangible personal property at its Michigan facility rather than performing a service. The taxpayer’s business activities at issue consisted of…
By Maria Todorova and Jack Trachtenberg
The U.S. District Court for the Southern District of Ohio ruled that the Tax Injunction Act (TIA) served as a jurisdictional bar, depriving the court of subject matter jurisdiction in a case involving claims of a discriminatory real property foreclosure proceeding and unpaid property taxes. The taxpayers challenging the…
We hope you enjoy this very special edition of the Sutherland SALT Shaker newsletter. In this issue:
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As March comes to a close, we invite you to read all of our articles from the past month here on our website, or read each article by clicking on the title. If you prefer, you may also view a printable PDF version.
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By Sahang-Hee Hahn and Prentiss Willson
The New York State Department of Taxation and Finance ruled in an Advisory Opinion that a Virginia corporation was subject to New York corporation franchise tax because it hired independent contractors to store its consigned inventory and to solicit orders from and deliver products to New York customers. In…
