The New Orleans Collector of Revenue (“Collector”) failed in its attempts to subject music streaming services to the City’s sales tax. In* *Apple, Inc. v. Collector of Revenue of the City of New Orleans et. al., Docket No. L01283 (May 2, 2024), the Louisiana Board of Tax Appeals, Local Tax Division, analyzed the Company’s summary judgment motion and noted (1) that the City did not file an opposition to the motion and (2) that the City would “not consent to the granting of the motion.” We often see collectors raise no specific objection to an assessment challenge, except proffering their “we say so” positions, essentially arguing that if a court will give you a win, so be it. That is not fairness in tax administration, and we hope the Louisiana Governor is listening.

The City issued assessments to the Company for the periods January 1, 2016 through October 31, 2018, asserting sales tax, interest, and penalties with respect to the Company’s music streaming subscriptions. The Company challenged, asserting the City’s assessments were an illegal, discriminatory tax under the Internet Tax Freedom Act (“ITFA”) codified in the notes to 47 U.S.C. § 151. The Board found three undisputed material facts: (1) the Company’s service uses the Internet to stream audio content, such as music, to devices connected to the Internet; (2) satellite radio service allows the streaming of audio content, such as music, using satellites to devices capable of receiving satellite signals; and (3) the audio content streamed using the Internet to the Company’s subscribers is similar to the audio content streamed by satellite radio providers using satellite signals.

cross-posted from: https://lemmy.smeargle.fans/post/165906

HN Discussion

I find it hard to believe that, outside of work computers, many people would be choosing Windows over Mac or Linux, especially is AI is their goal.

I'm also curious why the comments are turned off for this article unless it is a paid ad for Microsoft.