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Eversheds Sutherland (US) LLP

Louisiana Court Holds Video-on-Demand and Pay-Per-View Are Not Tangible Personal Property

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Today the Louisiana Fifth Circuit Court of Appeal held that a cable television provider’s video-on-demand (VOD) and pay-per-view (PPV) programming services are not tangible personal property and therefore not subject to sales...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 5, Issue 11 - November 2014

Morrison & Foerster LLP on

In This Issue: - Court Orders Department of Finance to Release Corporate Tax Return Records to City Comptroller - ALJ Upholds State Tax Department Policy on Personal Liability of LLC Members for Sales Tax ...more

Eversheds Sutherland (US) LLP

Louisiana Court Holds Video-on-Demand Is Not Subject to Sales Tax

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Yesterday the Louisiana 24th Judicial District Court held that a cable service provider’s video-on-demand and pay-per-view video programming are not tangible personal property subject to sales tax. Jefferson Parish had...more

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