Welcome to the July 2025 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed on significant developments and decisions helps tax departments function more efficiently, along with improving strategy as well as planning. That is where The BR State + Local Tax Spotlight can help. In each edition, we will highlight important State + Local Tax developments that could impact your business. In this issue, we will be covering:
- Oregon Department of Revenue Loses Deduction Denial – No Horsing Around!
- Georgia Appeals Court Rules for Taxpayer on Procedural and Allocation Issues
- No Taxation Without…Double Taxation?
- Streaming into Taxable Territory: Colorado Court Rules Netflix Subscriptions Are Tangible Personal Property
We invite you to share The BR State + Local Tax Spotlight with your colleagues and visit Blank Rome’s State + Local Tax webpage for more information about our team. Click here to add State + Local Tax to your subscription preferences.
Updates from previous editions.
In In the May 2025 edition of The BR State + Local Spotlight, Mitchell A. Newmark authored an article titled “New York State Court Chops Retroactivity of Recent P.L. 86-272 Regulation” in which he analyzed the New York State Supreme Court’s decision in American Catalog Mailers Association v. Department of Taxation and Finance and discussed federal legislation that introduced bills to amend P.L. 86-272 as part of what is now known as the One Big Bill Beautiful Bill Act. The amended P.L. 86-272 language was ultimately dropped from the final bill that became law but may yet be revived. Additionally, in May, the American Catalog Mailers Association appealed the court’s decision to the New York State Appellate Division, Third Department.
In the March 2025 edition of The BR State + Local Spotlight, Mitchell discussed the Michigan Supreme Court’s decision in Heos v. City of East Lansing in an article titled “City’s Electric Slide Stumbles as Invalid Tax.” In June 2025, a class-action settlement for the case was approved by both the city council and a county circuit court. A final settlement hearing is scheduled for October 10, 2025.
Joshua M. Sivin, Melanie L. Lee, and Summer Associate Johanna M. Leffler
ARTICLES
Oregon Department of Revenue Loses Deduction Denial—No Horsing Around!
The Oregon Tax Court, Magistrate Division, ruled that expenses were deductible, ordinary, and necessary business expenses. Read More >>
Georgia Appeals Court Rules for Taxpayer on Procedural and Allocation Issues
In a recent decision by the Court of Appeals of Georgia, the Court held that it had jurisdiction over a taxpayer’s lawsuit filed against the City of Atlanta, its mayor, its chief financial officer, and the Atlanta City Council, and that the taxpayer was entitled to a refund of business and occupation taxes it previously paid to the City. Read More >>
No Taxation Without…Double Taxation?
In 1782, as he watched a fledgling nation struggle to pay down its war debts, Alexander Hamilton championed tariffs. Read More >>
Streaming into Taxable Territory: Colorado Court Rules Netflix Subscriptions Are Tangible Personal Property
The Colorado Court of Appeals found that Netflix’s subscription sales are sales of tangible personal property subject to Colorado sales tax. Read More >>
WHAT'S SHAKING: BLANK ROME'S STATE + LOCAL TAX ROUNDUP
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys believe it is necessary to educate and inform their clients and contacts about topics that will impact their businesses. We invite you to attend, listen, and learn as our State + Local Tax attorneys interpret and discuss key legal issues companies are facing and how you can put together a plan of action to mitigate risk and advance your business in accordance with state and local tax laws. Read More »
© 2025 Blank Rome LLP. All rights reserved. Please contact Blank Rome for permission to reprint. Notice: The purpose of this update is to identify select developments that may be of interest to readers. The information contained herein is abridged and summarized from various sources, the accuracy and completeness of which cannot be assured. This update should not be construed as legal advice or opinion, and is not a substitute for the advice of counsel.
