Weekly Round-Up: No Sales Tax for Uber in Georgia or Florida; Pennsylvania to Decide Reach of Nextel’s Tax Hero Status


Highlights from the 4/3/17 through 4/7/17 issues of the Daily Tax Report: State :

  • Texas Franchise Tax Is Income Tax: Company to Supreme Court
    Graphics Packaging flatly rebutted Texas's contention that the state franchise tax isn't an “income tax” subject to the Multistate Tax Compact's income-apportionment provisions, in its final brief to the Texas Supreme Court.
  • Online Sales, Uber, Fantasy Sports Taxes Fail in Georgia
    Online sales tax legislation failed to win final support in the Georgia Legislature before the 2017 session ended in the early morning hours March 31, with its fate tied to a proposed income tax cut.
  • Delaware's Draft Unclaimed Property Regulations Disappoint
    Newly issued draft regulations regarding Delaware's unclaimed property laws appear to reiterate old practices and unexpectedly fail to address issues raised in recent litigation, an unclaimed property attorney told Bloomberg BNA April 3.
  • Multistate Tax Group Nears Finish on Model Apportionment Rule
    A special work group of the Multistate Tax Commission said it is close to completing a model draft regulation for taxpayers lacking receipts for purposes of apportioning business income.
  • Los Angeles County, Taxpayer to Face Off Over Transfer Tax
    The Supreme Court of California is set to hear an appeal over Los Angeles County's decision to impose a documentary transfer tax based on a transfer in ownership of a legal entity indirectly owning real property.
  • Nextel: Tax Hero for One or All? Pennsylvania Court to Decide
    Would a Sprint Nextel subsidiary alone benefit if the Pennsylvania Supreme Court invalidates the state's cap on carryover of net operating losses, or would thousands of taxpayers also get refunds?
  • Wisconsin Expected to Tackle Dark Store Controversy
    Wisconsin lawmakers will be asked to remedy two gaps in the property tax code that could shift much of the local tax burden from big box retailers such as Lowes Cos. Inc., Home Depot Inc. and Wal-Mart Stores Inc. to homeowners and small businesses, sources told Bloomberg BNA April 5.
  • Uber, Lyft Shielded From Local Taxes Under Florida Bills
    Ride-share networks such as Uber Technologies Inc. and Lyft Inc. would be shielded from local taxes or fees in Florida under legislation advancing through the state Capitol.

Some notable developments from the State Tax Developments Tracker —Bloomberg BNA’s tool for monitoring important developments in all the states:

  • Texas Court of Appeals Finds Owens Corning Could Not Deduct Asbestos Trust Fund Payment as Cost of Goods Sold
  • Oregon Tax Court Grants Department of Revenue's Motion for Partial Summary Judgment, Finds Taxpayer Subject to Oregon Corporate Excise Tax
  • Idaho State Tax Commission Offers 7 Tips for Filing Taxes
  • Florida Legislature Enacts Law Repealing and Amending Sales Tax Exemption and Income Tax Credit for Renewable Energy Technologies

For more information about this and other state tax issues, sign up for a free trial of the Bloomberg BNA Premier State Tax Library.

In other developments …  

Massachusetts adopts ‘administrative bright line rule’ to impose sales and use tax nexus on out of state internet vendors by PwC

Connecticut: Commissioner of Revenue Services Announces Intent to Pursue Online Retailers by KPMG

Compiled by Lauren E. Colandreo