Sourcing Service Receipts — footnotes

¹ See, e.g., Schmutter and Lazaar, Tax Clinic, “State Taxation of Professional Athletes and Entertainers,” 35 The Tax Adviser 85 (February 2004).

² UDITPA Section 17.

³ Interface Group v. Comm’r of Rev., MA ATB, Dkt. Nos. C266670-76, C266680 and C266677-79 (7/18/06).

⁴ Boston Prof’l Hockey Ass’n, Inc. v. Comm’r of Rev., MA ATB, Dkt. Nos. F250820-23 and F250978-81 (6/30/03), aff’d in part, 820 NE2d 792 (MA Sup. Jud’l Ct. 2005).

⁵ MDOT, Intern’l Pol’y Dir. 2006-8 (9/29/06).

⁶ General Motors Corp. v. VA, 602 SE2d 123 (VA Sup. Ct. 2004).

⁷ Although New Jersey does not conform to the MTC regulations generally, it specifically includes the direct costs of subcontractors in determining costs of performance; see NJ Admin. Code §18:7-8.10(a).

⁸ See Draft Amendment to MTC Regulation IV.17 (November 2006).

⁹ CA FTB, Legal Ruling 2006-02 (5/3/06).

¹⁰ Interface Group, note 3 supra, citing Boston Prof’l Hockey Ass’n, note 4 supra.

¹¹ See MTC Regulation IV.17(4)(c), Example (i).

¹² See MTC Regulation IV.17(4)(c), Example (ii).

¹³ CA FTB, Legal Ruling 2005-1 (3/21/05).

¹⁴ See CT Gen. Stat. §12-218(c)(3); NJ Admin. Code §18:7-8.10(a); NYCRR, tit. 20, §4-4.3(a), (f); SC Code Ann. §12-6-2280(C)(2) and Lockwood Greene Engineers v. SC Tax Comm’n, 361 SE2d 346 (SC Ct. App. 1987); and 34 TX Admin. Code §§3.549(e)(38) and 3.557(e)(33).

¹⁵ NYCRR, tit. 20, §4-4.3(a), (f).

¹⁶ 35 IL Comp. Stat. 5/304(a)(3)(C).

¹⁷ GA Code Ann. §48-7-31(d)(2)(C); IA Admin. Code r. 701--54.6(1); MD Regs. Code, tit. 3, §03.04.03.08(C)(3)(c), (D); MN Stat. §290.191, subd. 5(j); and OH Rev. Code Ann. §5733.05(B)(2)(c)(ii).

¹⁸ See “Formulary Apportionment in a Service Economy: After 50 Years, Is UDITPA in Need of an Overhaul?” 14 Multistate Tax Rep’t 117 (3/7/07), p. 119.