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Articles Posted in Indiana

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Indiana Municipalities’ Franchise Fee Lawsuit Against Online Video Providers Remanded to State Court

A federal district court held that under comity principles, Indiana state court is a more appropriate venue for a putative class action brought by three Indiana municipalities seeking to impose franchise fees on a group of online video providers.  Order, City of Fishers v. Netflix, Inc. No. 1:20-cv-02351-JMS-MPB (S.D. Ind.…

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The Evolution of Software as a Service Taxes Post-Wayfair

(This article originally was published by Law360 on May 17, 2019.) In the last year, several state legislatures have enacted laws and several state courts have published decisions on whether software as a service, or SaaS, is subject to sales and use tax. These developments impact many SaaS providers, especially…