Entertainment Law Update Episode 160 – August/September 2023
The National Football League must pay more than $4.7 billion in class-action damages for overcharging subscribers of its “Sunday Ticket” telecasts, a California federal jury said on Thursday....more
On December 20, 2023, New York Attorney General Letitia James filed a Petition in state court alleging Sirius XM Radio’s autorenewal practices violated New York’s autorenewal law. In the lawsuit, New York alleges that Sirius...more
The Texas Comptroller of Public Accounts (the Comptroller) published proposed amendments to Texas’ franchise tax apportionment rule in the January 20 issue of the Texas Register, discarding the now-repudiated...more
In a recently issued taxpayer-favorable opinion, the Texas Supreme Court overturned the court of appeals’ decision holding that the state’s performance-based sourcing statute for service receipts essentially looks to customer...more
On March 25, the Texas Supreme Court issued a highly-anticipated decision concerning the proper test to source receipts from services for purposes of Texas franchise tax. By statute, receipts from a “service performed in this...more
Sirius XM Radio, Inv. v. Hegar (Texas Comptroller of Public Accounts), No. 20-0462, __S.W.3D__ (Tex. March 25, 2022) Issue: Under Texas law, are Sirius XM’s monthly subscription fees from Texas users are receipts from a...more