Read our August 2016 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 app.
- Unfair Apportionment in Arkansas: ALJ Requires Taxpayer to Use Marked-Based Method to Apportion Services Income
An administrative law judge (ALJ) of the Arkansas Department of Finance and Administration upheld the denial of a taxpayer’s corporate income tax refund claim, after the taxpayer attempted to amend its returns to apply the cost of performance method of sourcing income.
- SALT Pet of the Month: Blue
Meet Blue, the lovable feline companion of Sutherland SALT admin, Antonia Saenz. An avid Los Angeles Dodgers fan, Tonia named him for the color “Dodger Blue.”
- Oregon Supreme Court Holds that Property of Satellite TV Provider Is Subject to Central Assessment
The Oregon Supreme Court held that property owned by DirecTV, Inc., a satellite television provider, was subject to central assessment because DirecTV was engaged in the business of providing “data transmission services,” making it a “communications” business.
- Oregon Tax Court Rules Electricity Sales to California Purchasers May Not Be Sourced to Oregon
On remand from the Oregon Supreme Court, the Oregon Tax Court ruled that receipts from sales of electricity to California purchasers cannot be sourced to Oregon.
- Taxing the Internet Media Stream – South Carolina Determines Streaming Media Charges Are Taxable
The South Carolina Department of Revenue issued a revenue ruling concluding that charges paid by customers to stream media content over the Internet, such as movies, music and television programs, are subject to state sales and use tax.
- Virginia Supreme Court Holds City’s Consumer Utility Tax Did Not Apply to Natural Gas Consumed by Power Company
The Supreme Court of Virginia held that a city could not impose its consumer utility tax on the natural gas consumed by an electric power company solely for the purpose of generating electricity.
- Because … It’s All in the Cloud: Sales of Cloud-Computing Services Do Not Create Nexus in Virginia
The Virginia Department of Taxation (Department) ruled that a company’s sales of cloud computing services did not create nexus with Virginia for corporate income tax purposes.