Read our October 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.

• All that High-Quality and Edifying Television Content Sure Takes a Lot of Energy; Thank Goodness Colorado Exempts It from Sales Tax
  The Colorado Department of Revenue determined that energy purchased by a television broadcaster is exempt from sales tax when used to transmit broadcasts, but taxable when used for other office purposes.
• SALT Pet of the Month: Georgia
  Meet Georgia, the five-and-a-half-year-old German Shepherd belonging to Damien Packard, Sutherland’s Senior User Support Coordinator, and his girlfriend Chelsy.
• Generating Steam Heat: Materials and Labor Used to Build Power Plant Exempt From Florida Sales Tax
  The Florida Department of Revenue advised that certain materials and labor a taxpayer plans to use to construct a combined heating and power plant will be exempt from Florida sales and use tax.
• Kentucky Court of Appeals Finds Retroactive Statute Constitutional
  The Kentucky Court of Appeals held that a Kentucky statute, which retroactively reduced vendors’ 1% deduction of the sales tax collected and remitted to Kentucky to $1,500 in any monthly reporting period, did not violate the Kentucky Constitution.
• Maryland Tax Court Finds Comptroller’s Treatment of Federal Obligation Interest Violates Supremacy Clause
  The Maryland Tax Court held that the Comptroller’s policy of not allowing carryforwards of unsubtracted exempt federal obligation interest violates the Supremacy Clause of the U.S. Constitution.
• Empty Miles, Empty Factor? Texas Comptroller Clarifies “Empty Miles” Treatment in Transportation Apportionment Factor
  The Texas Comptroller of Public Accounts issued a franchise tax letter clarifying that “total mileage” for purposes of computing the Texas special apportionment formula for transportation receipts may either include or exclude “empty miles” provided symmetry is maintained between a taxpayer’s numerator and denominator.