Coverage and commentary on state and local tax developments.
Articles: 1-10 of 1161
Louisiana BTA holds video programming services are not tangible personal property
USA - April 8 2024 The Louisiana Board of Tax Appeals granted summary judgment to the taxpayer, holding that its sale of video-on-demand and pay-per-view are not…
Florida Court of Appeal holds state’s NOL deduction limit tracks federal threshold
USA - April 4 2024 The Florida First District Court of Appeal held that Florida’s annual corporate income tax net operating loss (NOL) deduction limit is the same as…
Not an April Fools’ Day prank: Digital advertising tax introduced in California State Assembly
USA - April 2 2024 On April 1, 2024, the California State Assembly amended a digital advertising tax into A.B. 2829, formerly a property tax bill. As amended, A.B. 2829…
All or nothing: Illinois Appellate Court denies tax exemption on aviation fuel
USA - March 25 2024 The Illinois Appellate Court affirmed the Illinois Tax Tribunal’s determination that aviation fuel sold to Airlines and subsequently stored at O’Hare…
Missouri AHC determines REIT dividends are deductible
USA - March 25 2024 The Missouri Administrative Hearing Commission held that real-estate investment trust (REIT) dividends from sources within Missouri are deductible…
It’s not personal: New York court holds advertising services are taxable information services
USA - March 20 2024 The Appellate Division affirmed the Tax Appeals Tribunal’s decision that a taxpayer was providing taxable information services for sales tax purposes…
Alabama Tax Tribunal: Interest payments not added back under Alabama’s subject-to-tax exception
USA - March 11 2024 On February 26, 2024, the Alabama Tax Tribunal (Tribunal) held that Huhtamaki Inc. (Huhtamaki), a packaging manufacturer, is not required to add back…
Update on Virginia’s consideration of taxing digital products
USA - March 11 2024 The Virginia General Assembly passed the 2024-2026 Biennium Budget (House Bill 30) that would expand the sales and use tax to “digital personal…
Don’t count on a sales tax discount: California Court of Appeal supports the validity of Regulation 1585
USA - March 6 2024 The California Court of Appeal for the Third Appellate District held that the purchase of “discounted” cell phones bundled together with wireless…
Washington Court of Appeals holds county document recording surcharge not unconstitutional
USA - March 1 2024 The Washington Court of Appeals upheld the constitutionality of a county document recording surcharge that financed affordable housing, eviction…
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