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- Title
Apportionment Issues: DIRECTV Case: Income-Producing Activity Is Signal Delivery.
- Authors
Schadewald, Michael S.
- Abstract
The article discusses the South Carolina Court of Appeals case DIRECTV, Inc. & Subsidiaries v. South Carolina Department of Revenue (DOR) which concerns the taxation of DirecTV's income-producing activity. Topics explored include the direct broadcast satellite television (TV) services being offered by DirecTV, the evaluation of DirecTV's subscription receipts by the DOR, and the previous interpretation of the applicable apportionment rule on the case by an administrative law court.
- Subjects
TAXATION lawsuits; DIRECTV Inc.; SOUTH Carolina. Dept. of Revenue; DIRECT broadcast satellite television; SUBSCRIPTION services; ALLOCATION (Accounting); ACTIONS &; defenses (Law)
- Publication
Journal of State Taxation, 2017, Vol 36, Issue 1, p13
- ISSN
0744-6713
- Publication type
Article