Sales/Use/Indirect:
Arkansas: US District Court Dismisses Local Franchise Fee Suit Against Streaming Companies
Case No. 4:20-CV-04113-SOH, W.D. Ark. (9/30/21). In a suit filed by an Arkansas municipality individually, and on behalf of “all others similarly situated,” against various streaming entertainment companies claiming that they owed local franchise fees imposed on certain video service providers under Arkansas’ Video Service Act (VSA), the US District Court for the Western District of Arkansas, Texarkana Division, granted the companies’ motion to dismiss the case – reasoning among other conclusions that i) the companies do not offer video services as defined by the VSA, and ii) there is no language in the relevant VSA provisions that expressly authorizes a municipality to bring this action against the companies. Please contact us with any questions.
30 Rockefeller Plaza New York, NY 10112-0015 United States
About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the “Deloitte” name in the United States and their respective affiliates. Certain services may not be available to attest clients under the rules and regulations of public accounting. Please see www.deloitte.com/about to learn more about our global network of member firms.
