Archive for August 2017

The Administrative Law Court determined that the membership program could not exist without the retail sale of the bookstore’s tangible goods and thus the fees were taxable. By Jess Johannesen, SALT manager In order to attract and retain loyal customers, retailers may create membership programs. Whether it’s platinum or gold, business or executive, plus or…

Indiana ruled that the true income-producing activity was the actual delivery of the course, rather than the development of the class materials, and thus sourced online tuition revenue from Indiana students to Indiana. When apportioning income among the states where you do business, how should revenue be sourced (i.e., how do you determine if revenue…

New rules around sourcing revenue based on where a taxpayer’s customer receives the benefit of the service can raise questions of application, as a recent California ruling demonstrates. By Jeff Glickman, SALT partner Over the last decade, one of the most notable trends in the area of state income taxes has been the shift in…