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Multistate Tax  |  September 30, 2022
State Tax Matters
State Tax Matters
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Sales/Use/Indirect:
Illinois: Court Grants Streaming Entertainment Companies’ Motion to Dismiss in Local Provider Fee Case

Case No. 3:21-cv-00561-MAB, S.D. Ill. (9/23/22). In a suit filed by an Illinois municipality against various streaming entertainment companies claiming that they owed local provider fees imposed on certain cable and video service providers under Illinois law (i.e., “Cable and Video Competition Law” (CVCL)), the US District Court for the Southern District of Illinois (Court) granted the companies’ motion to dismiss, holding that the CVCL did not provide the municipality with either an express or implied right of action to bring suit against the companies. The Court noted that while applicable state law “clearly provides an express right of action to the Attorney General by explicitly stating that the Attorney General may institute a lawsuit against holders for violations of the CVCL,” the provision does not state that local units of government may do the same. Please contact us with any questions.

 

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Mary Pat Kohberger (Chicago)

Managing Director

Deloitte Tax LLP

Robyn Staros (Chicago)

Managing Director

Deloitte Tax LLP



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In this issue

Income/Franchise
Iowa Governor Announces Budget Surplus and Resulting Lower Corporate Income Tax Rate

New Hampshire BPT Rules Reflect Law Changes Including Single Sales Factor Apportionment

Ohio: Draft Form on New Elective PTE-Level Tax Posted and FAQs are Coming Soon

Ohio: Judge Holds for Taxpayer in Local Tax Suit Involving Pandemic-Based Telecommuting

Sales/Use/Indirect
Colorado: Proposed Rules on Retail Delivery Fee to be Discussed at Virtual Public Hearing

Illinois: Court Grants Streaming Entertainment Companies’ Motion to Dismiss in Local Provider Fee Case

Texas Comptroller Proposes Local Tax Situsing Rule Changes After Judge Said it Failed to Follow Procedure

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