In this issue:

- California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice

- The (True) Object of My Affection: A Nontaxable Stock Screening Service

- Alternate Universe in Colorado: Financial Institution Allowed to Use Alternative Apportionment

- Double-Dipping in Delaware: Delaware Assesses Unclaimed Property Liability for Years Covered by Voluntary Disclosure Agreement

- Truckin’ It in Florida: Delivery in Company-Owned Vehicles Creates Sales Tax Nexus in Florida

- Class Dismissed! Georgia Court of Appeals Dismisses Sales Tax Refund Action Against Utility Company

- Throw It Back: Indiana Uses P.L. 86-272 to Throwback Foreign Sales

- Corporate Partner Loses Gamble on Indiana Deduction for Partnership Income

- In State Equal Protection Jurisprudence, the Hits Just Keep on Coming

- Bay State Snafu: Trust Me, I’m a Wicked Smaht Financial Institution

- Brr! Bundle Up to Collect Sales Tax on Entire Transaction in Massachusetts

- Tried and “True Object” Test: Michigan Court of Appeals Finds Mass Document Printing Not a Service

- To Be or Not to Be Investment Income? New York Division of Tax Appeals Rules on Nature of Dividend Income Used to Fund Equity Compensation Plan

- “Inspirational Shopping” Does Not Create Income Tax Nexus in New York

- Case Foreclosed: Tax Injunction Act Bars Federal Court Challenge to Tax Foreclosure Proceeding

- Excerpt from :Brr! Bundle Up to Collect Sales Tax on Entire Transaction in Massachusetts

Pursuant to a letter ruling request, the Massachusetts Department of Revenue determined that a taxpayer’s bundled sale of software and services related to Internet-based marketing and customer communications solutions was subject to Massachusetts sales tax. The taxpayer provided different types of software to its subscribers, which organized customer reviews, questions, answers, stories of the taxpayer’s subscribers, and extracted insights on customer preferences. The taxpayer provided the software either by embedding it on a subscriber’s website or as “software as-a-service.”