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Multistate Tax  |  November 4, 2022
State Tax Matters
State Tax Matters
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Sales/Use/Indirect:
Nevada: Ninth Circuit Affirms Dismissal of Franchise Fee Suit Against Streaming Entertainment Companies

Case No. 21-16560, 9th Cir. (10/28/22). In a suit filed by a Nevada municipality against various streaming entertainment companies claiming that they owed local franchise fees imposed on certain video service providers under Nevada law, the US Court of Appeals for the Ninth Circuit affirmed the US District Court’s grant of the companies’ motion to dismiss [see State Tax Matters, Issue 2021-37, for details on the lower court’s ruling], agreeing that the municipality claimant does not have a private right of action to bring the lawsuit against the companies. Please contact us with any questions.

 

—

Renae Welder (Los Angeles)

Principal

Deloitte Tax LLP

Karri Rozario (Sacramento)
Tax Senior Manager
Deloitte Tax LLP



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In this issue

Income/Franchise
New Hampshire: Proposed Rule Reflects NOL Changes Under Business Profits Tax

New Jersey: Updated Guidance on Elective Passthrough Entity BAIT

Oregon DOR Proposes Administrative Rules on New Elective PTE Level Tax

Oregon DOR Proposes Amended Rule to Clarify Process for Calculating Capital Loss Deduction

Oregon: Portland Metro Area Localities Pass Ordinances that Include Market-Based Sourcing

Gross Receipts
Washington DOR Adopts Rule Implementing B&O Tax Workforce Education Surcharges

Washington: Various DOR Rulings Address Application of B&O Tax Sourcing Rules

Sales/Use/Indirect
Nevada: Ninth Circuit Affirms Dismissal of Franchise Fee Suit Against Streaming Entertainment Companies

Wisconsin DOR Says NFTs May be Taxable if Underlying Product, Good, or Service is Taxable

Multistate Tax Alerts



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