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- Title
Current Developments in State and Local Tax: Including Sales and Use Tax Nexus, Income and Franchise Tax Basis, Apportionment, and Franchise Taxes on Video Service Providers Netflix and Hulu.
- Authors
Fields, Craig B.; Ball, Madison A.
- Abstract
The article presents a survey of the current developments in state and local tax (SALT) in the U.S., including sales and use tax nexus, income and franchise tax basis, apportionment, and franchise taxes on video service providers Netflix and Hulu. Cited are a regulation in Massachusetts related to the collection of sales or use tax from Internet retailers, and the application of market-based sourcing upheld by the Pennsylvania Supreme Court.
- Subjects
HULU LLC; SALES tax; COMMONWEALTH of Nations; STATE taxation; LOCAL taxation; VIDEO on demand; INTERNET stores; INCOME tax; TAX return preparation industry
- Publication
Journal of State Taxation, 2023, Vol 41, Issue 3, p7
- ISSN
0744-6713
- Publication type
Article