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HTMLLouisiana Court Holds Video-on-Demand and Pay-Per-View Are Not Tangible Personal Property
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 6, 2015, previously published on December 23, 2014
Today the Louisiana Fifth Circuit Court of Appeal held that a cable television provider’s video-on-demand (VOD) and pay-per-view (PPV) programming services are not tangible personal property and therefore not subject to sales tax. Newell Normand, Sheriff and Ex-Officio Tax Collector for the...

 

Adobe PDFVAT on Services Supplied to Pension Schemes: Revised HMRC Guidance
Ian Wright; Mayer Brown International LLP;
Legal Alert/Article
February 6, 2015, previously published on November 2014
On 25 November 2014, HM Revenue & Customs (“HMRC”) published two pieces of new guidance on the charging and recovery of VAT on administration and investment management services provided to pension schemes. The guidance was required as a result of last year’s Court of Justice...

 

HTMLTreasury Softly Launches myRA Program
Brenna M. Clark, Adam B. Cohen, Brittany Edwards-Franklin, Andrea M. Gehman, Michael A. Hepburn; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 6, 2015, previously published on January 5, 2015
In December 2014, the Treasury Department opened the myRA (my Retirement Account) program to employers and employees. President Obama announced the myRA program in his 2014 State of the Union Address. The program is intended as an introductory retirement savings program for employees who do not...

 

HTMLIt’s Your Burden: South Carolina Supreme Court Rejects Department of Revenue’s Application of Alternative Apportionment
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 6, 2015, previously published on December 24, 2014
The South Carolina Supreme Court issued its decision in CarMax Auto Superstores West Coast, Inc. v. S.C. Dep’t of Revenue, Opinion No. 27474 (S.C. Dec. 23, 2014), holding that the South Carolina Department of Revenue (the “Department”) bore the burden of proof to invoke the use of...

 

HTMLDozen It Make Sense? Florida Delivers Sourcing Guidance for Online Service Provider's Twelve Types of Sales
Jessica A. Eisenmenger, Timothy A. Gustafson; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 6, 2015, previously published on December 30, 2014
In a Technical Assistance Advisement, the Florida Department of Revenue determined the proper sourcing methodology for income from twelve different types of sales by an online service provider (OSP) for Florida sales factor purposes. The OSP collects data that it distributes to its customers by a...

 

HTMLNY Sales Tax Hits Passive Investors in Limited Partnerships and Limited Liability Companies
Eric Homsi, Mark A. Limardo; Olshan Frome Wolosky LLP;
Legal Alert/Article
February 6, 2015, previously published on January 12, 2015
Next time you think about investing some “play” money in your friend’s trendy new restaurant, make sure you know what you’re getting into. If you’re not careful, you could find yourself on the hook for much more than you bargained for.

 

HTMLSeller of Online Courses Gets a Lesson in Indiana's Interpretation of the Cost of Performance Methodology
Open Weaver Banks, Stephanie T. Do; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 6, 2015, previously published on December 29, 2014
The Indiana Department of Revenue determined that an out-of-state taxpayer improperly sourced tuition received from its Indiana students taking online learning courses on a cost of performance basis. The taxpayer provided educational services through local campus courses and online learning...

 

HTMLProcess this - South Carolina Concludes Web-Based Insurance Claim Processing Application Not Subject to Sales Tax
Open Weaver Banks, Jessica L. Kerner; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 5, 2015, previously published on January 8, 2015
The South Carolina Department of Revenue determined that charges for a web-based application used to process insurance claims are the sale of a non-taxable data processing service rather than a communications service. The company providing the service collects claims information for a customer from...

 

HTML2015 State and Local Tax Legislative Outlook
Sutherland Asbill Brennan LLP;
Legal Alert/Article
February 5, 2015, previously published on January 7, 2015
Members of Congress aren’t the only ones addressing tax reform - state legislatures across the country are gearing up for what looks to be an active 2015 legislative session. After a wave of Republican victories in November, tax reform will be on the legislative docket in many states this...

 

HTMLIt Depends: Tennessee DOR Ruling Analyzes Optional Software-Related Services
Madison J. Barnett, Evan Hamme; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
February 4, 2015, previously published on January 05, 2015
Applying the “true object” test to software-related services, the Tennessee Department of Revenue determined in a letter ruling that optional services offered in connection with the sale of software would not be subject to sales tax, at least in some circumstances. The taxpayer in this...

 


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