Taxpayer’s Gross Receipts from Colocation Services are Subject to Washington B&O Tax

Washington - skyline

By: Jess Johannesen, SALT Senior Manager At a glance The main takeaway: The distinction between a taxpayer licensing the use of real estate versus leasing or renting real estate can result in different state tax treatment. Assess the impact: The Washington Department of Revenue’s ruling on a taxpayer’s gross receipts could impact businesses providing colocation…

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Colorado and Wisconsin Offer Conflicting Sales Tax Views of Taxpayer’s Online Learning Platform

E-learning Digital platforms

By: Betsy Goldstein, SALT Manager At a glance The main takeaway: An online learning platform was subject to three different sales tax treatments by multiple states for the same six products and service offerings. Assess the impact: These three rulings illustrate the subjective freedom that each state possesses to deliver different sales tax treatments in…

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Catch Them if You Can: Fraud in the Film Industry

At a glance: The main takeaway: The film industry creates an environment that is uniquely vulnerable to fraud – especially tax-related fraud schemes like tax evasion and payroll fraud. Be aware: Know the signs of fraud in the film industry so you can protect yourself. Knowing what to look for means you can implement controls that stop…

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