Apple Challenges Florida Income Tax Assessment

NEWS & INSIGHTS Apple Challenges Florida Income Tax Assessment Overview Apple Inc. has filed a lawsuit against the Florida Department of Revenue (DOR) contesting an assessment of corporate income taxes totaling over $26 million for tax years 2020 through 2022. The core issue revolves around how Apple’s revenue from digital services and licensing is apportioned […]

Sourcing Services: How Does Florida’s COP Chaos Compare to Other States?

NEWS & INSIGHTS Sourcing Services in Florida: How Does Florida Compare to Other States? The Cost-of-Performance Rule The taxation of service revenue has long been a complex issue for states imposing corporate income tax. Traditionally, states followed the cost-of-performance (COP) rule, which sources revenue from services based on where the greatest proportion of the income-producing […]

Florida Corporate Income Tax Case Filed in Leon County Challenges Florida’s Position on its Cost of Performance Rule

NEWS & INSIGHTS Corporate Income Tax Case Filed in Leon County Challenges Florida’s Position On Cost of Performance Rule OptumRx, Inc. (“OptumRx”), a California-based corporation domiciled in Minnesota and duly authorized to conduct business in Florida, has filed a Complaint against the Florida Department of Revenue (“Department”) challenging a corporate income tax assessment. Filed in […]