Louisiana Board Rules Apple Music Streaming in New Orleans Not Taxable Under ITFA

• Louisiana Board of Tax Appeals ruled that music streaming services provided by Apple are not taxable in New Orleans under the Internet Tax Freedom Act
• Apple argued that Apple Music is similar to satellite radio services and should not be taxed differently
• Board found that Apple Music and SiriusXM are essentially the same service, with the only difference being the medium of delivery
• ITFA prohibits discriminatory taxes on electronic commerce, and FTA prohibits taxing satellite services
• Board concluded that satellite music streaming services are not generally subject to the City’s sales tax
• City was found to be applying its sales tax in a discriminatory manner prohibited by ITFA
• Board granted summary judgment to Apple and vacated the City’s assessment of tax, penalties, and interest of $676,130

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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