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Multistate Tax  |  March 17, 2023
State Tax Matters
State Tax Matters
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Other/Miscellaneous:
Georgia Appellate Court Affirms Dismissal of Franchise Fee Suit Against Streaming Platform Companies

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Case No. A22A1172, Ga. Ct. App. (3/8/23). In a suit filed by a Georgia municipality against various streaming entertainment platform companies claiming that they owed local franchise fees imposed on certain cable operators and video service providers under Georgia law (i.e., pursuant to Georgia’s Consumer Choice for Television Act), the Georgia Court of Appeals affirmed the trial court’s grant of the companies’ motion to dismiss, agreeing among other arguments, that the municipality claimant does not have an express or implied right of action to bring the lawsuit against the companies. The holding in this case is in line with similar court decisions in other states. Please contact us with any questions.

 

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Doug Nagode (Atlanta)

Managing Director

Deloitte Tax LLP

 

Rick Heller (Morristown)

Managing Director

Deloitte Tax LLP

 

Liudmila Wilhelm (Atlanta)

Senior Manager

Deloitte Tax LLP

 



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In this issue

Florida: Service Providers Must Source Receipts Based on Costs of Performance Sourcing Methodology Montana: New Law Adopts Single-Sales Factor for Tax Years Beginning After December 31, 2024 New York: Taxpayer Must Include Royalty Payments Received from Foreign Affiliates in Tax Base Tennessee: Updated Tax Manual Reflects Treatment of TCJA Changes Involving FDII and IRC §174 Texas Comptroller Adopts Revised Franchise Tax Apportionment Regulation


Federal: US Supreme Court Asked to Review Case Disregarding Dilworth and Upholding Constitutionality of Taxation Wisconsin Tax Appeals Commission Holds Online Platform’s Secondary Ticket Sales are Taxable


California: Update on New Unclaimed Property Voluntary Compliance Program


Georgia Appellate Court Affirms Dismissal of Franchise Fee Suit Against Streaming Platform Companies


Wealth tax bills proposed in several states




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