Louisiana: Local Taxation of Music Streaming over Internet Deemed Invalid under ITFA Relative to Comparable Nontaxable Satellite Streaming

The Louisiana Board of Tax Appeals concluded that, under the unique circumstances in this case where comparable streaming services provided by a third-party transmitting music by satellite are not subject to the City of New Orleans’ sales tax, its sales tax imposition on a streaming company’s subscriptions for music transmitted over the internet was discriminatory under the federal Internet Tax Freedom Act and thus invalid.

Source Deloitte

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