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HTMLIllinois Allows Intermediate Carrier to Source International Telecommunications Receipts Based on Its Property Factor
Andrew D. Appleby, Derek Takehara; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 3, 2014, previously published on October 17, 2014
The Illinois Department of Revenue determined that a wholesale distributor of international telecommunications services could source its long-distance telephone receipts based on its Illinois property factor. The taxpayer, an intermediate international telecommunications carrier, owned and rented...

 

HTMLCha-Ching! Minnesota Supreme Court Holds Semi-Custom Software Subject to Sales Tax
Andrew D. Appleby, Derek Takehara; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
October 3, 2014, previously published on September 29, 2014
The Minnesota Supreme Court upheld the Minnesota Department of Revenue’s imposition of sales tax on a software company’s sale of partially customized software because the taxpayer failed to separately state customization charges on customer invoices. The taxpayer licensed software that...

 

HTMLOn Standby: Internet Service Providers May Rely on Prior Guidance Until Congress or the Massachusetts Legislature Addresses the Taxation of Internet Access
Andrew D. Appleby, Stephanie T. Do; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
October 3, 2014, previously published on September 30, 2014
The Massachusetts Department of Revenue addressed the possible expiration and subsequent retroactive enactment of the federal Internet Tax Freedom Act (ITFA). The Department advised Internet Service Providers (ISPs) to continue to rely on Technical Information Release (TIR) No. 05-8 (July 14,...

 

HTMLFresh Powder in Vermont: Taxpayer and Ski Resort Not Unitary
Andrew D. Appleby, Stephen A. Burroughs; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 4, 2014, previously published on August 29, 2014
A Vermont Superior Court held that the Commissioner of Taxes unconstitutionally applied the unitary business principle to AIG and its subsidiary, Stowe Mountain Resort. Stowe operates a ski resort, lodging and conference business in Vermont. None of AIG’s other 700 subsidiaries resemble a ski...

 

HTMLThe Cost of Renting: Indiana DOR Determines Use Tax Due on Equipment Rented from Related Entity
Andrew D. Appleby, Ted W. Friedman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 4, 2014, previously published on August 28, 2014
The Indiana Department of Revenue determined that an Indiana taxpayer owed use tax on its rental of equipment from a related entity. After concluding the taxpayer was involved in a retail transaction when it rented equipment from a related entity, the Department imposed use tax on the...

 

HTMLCleaning House: Virginia Denies Manufacturing Exemption for Cleaning Products
Andrew D. Appleby, Kathryn E. Pittman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
September 4, 2014, previously published on August 28, 2014
The Virginia Tax Commissioner determined that an ink manufacturer’s purchase of cleaning chemicals did not qualify for the industrial manufacturing exemption from sales and use tax. To avoid color contamination, the taxpayer had to regularly clean the equipment used to produce the ink with...

 

HTMLA Smorgasbord of State Tax Issues: Virginia Addresses Entity Classification, Nexus and Subject-to-Tax Add-Back Exception
Andrew D. Appleby, Kathryn E. Pittman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 27, 2014
In a post-audit challenge by a taxpayer, the Virginia Tax Commissioner addressed entity classification, nexus and royalty add-back issues. The Commissioner found that the taxpayer did not provide sufficient evidence that its single member LLC was a disregarded entity or that certain entities were...

 

HTMLFlorida's Bob Ross Cloud: Happy, Puffy and Tax-Free
Andrew D. Appleby, Stephen Burroughs; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 25, 2014
The Florida Department of Revenue determined that the sale of remote storage and cloud computing services, along with related data transfer fees, are information services not subject to Florida sales tax or Communication Service Tax (CST). The taxpayer’s remote storage service grants...

 

HTMLTennessee "Volunteers" Taxpayer for Alternative Apportionment
Andrew D. Appleby, Stephen Burroughs; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 3, 2014, previously published on June 27, 2014
The Tennessee Court of Appeals held that the Commissioner had the authority to require Vodafone, a wireless communications provider, to use an alternative apportionment method for Tennessee franchise and excise tax purposes. Vodafone used Tennessee’s statutory cost-of-performance (COP) method...

 

HTMLEat, Drink and Fire Away: South Dakota Holds Lodge Operator Not Subject to Use Tax on Purchases of Food, Beverages and Ammo
Andrew D. Appleby, Ted Friedman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 23, 2014, previously published on June 19, 2014
The South Dakota Supreme Court held that a corporation operating a hunting lodge did not owe use tax on its purchases of food, beverages and ammunition because the lodge purchased the goods for resale to the lodge’s customers in the regular course of business. The lodge offered hunting...

 


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