States Move to Market-Based Sourcing; Sky Does Not Fall - - PowerPoint PPT Presentation

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Sep 11, 2022 42 likes •301 views

States Move to Market-Based Sourcing; Sky Does Not Fall Southeastern Association of Tax Administrators Annual Conference Nashville, Tenn. July 2018 Holly Coon, Business Tax Manager, Alabama Dept. of Revenue * Bruce Fort, Counsel, Multistate

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States Move to Market-Based Sourcing; Sky Does Not Fall

Southeastern Association of Tax Administrators Annual Conference

Nashville, Tenn. July 2018 Holly Coon, Business Tax Manager, Alabama Dept. of Revenue* Bruce Fort, Counsel, Multistate Tax Commission*

*for identification purposes only. The opinions expressed are those of the authors and not necessarily their employers

SLIDE 2

Market Based Sourcing is Here:

Green: Market-based; Yellow: COP; Purple: place of performance/apportioned; Pink: N/A

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Boston Professional Hockey Ass’n v. Commissioner of Revenue, 820 N.E.2d 792 (Mass. 2005)

Preponderance of cost of performance for televising hockey games is in Massachusetts; broadcasting in other states could not be separated from

ther activities (like high-sticking).

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States Move to Market-Based Sourcing; Sky Does Not Fall

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