Sutherland SALT Shaker: December 2015 Digest Posted on December 31, 2015 Posted in Uncategorized Read our December 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. SALT Pet of the Month: AsaMeet Asa, frequently known as “Doodle,” an Australian Shepherd belonging to Sarah Wellings, Director – State and Local Tax at Comcast. What’s Good for Today’s Goose Is Not So Good for Yesterday’s Gander: California Board of Equalization Rejects Taxpayer’s Retroactive Economic Nexus ArgumentThe California State Board of Equalization (Board) unanimously rejected Craigslist, Inc.’s (Craigslist) argument that California’s adoption of a factor-presence nexus regime in 2009 reflected pre-existing federal constitutional nexus standards pursuant to which Craigslist would be “subject to tax” in jurisdictions where it did not have a physical presence, and would not be required to throw out sales made in such jurisdictions. Code Control: Michigan Court of Appeals Holds Contracts Allowing Access to Online Databases, Remote Access Software and Related Services Are Not Subject to Use TaxOn October 27, the Michigan Court of Appeals affirmed the trial court’s decision in favor of the taxpayer and held that several contracts for data processing services, access to computer programs and databases, and other online services did not include the use of taxable prewritten computer software. “PoP” Goes the Assessment – Commonwealth Court of Pennsylvania Finds Internet Backbone Services Not Subject to Sales TaxThe Commonwealth Court of Pennsylvania held that network infrastructure services (including local dial networks, telephone numbers and modems, i.e., Internet “backbone”) sold to Internet service providers (ISPs) to provide Internet access to end users were not subject to Pennsylvania sales and use tax. No Review for You: Pennsylvania Court Confirms No Jurisdiction to Review Letter RulingsPennsylvania’s Commonwealth Court agreed with the Department of Revenue (Department) that the Department’s letter rulings addressing the taxability of actual transactions were not subject to review by the Board of Finance and Revenue (Board). Cell Phone Insurance Not Subject to South Carolina Sales TaxA South Carolina administrative law judge (ALJ) determined that cell phone insurance is not subject to South Carolina sales tax even though the wireless provider sells it with taxable communication services.