In TracFone Wireless, Inc. v. Director of Revenue, SC95785 (Mo. 2017), the Missouri Supreme Court recently held that an out-of-state seller of telecommunications services from Florida to customers in Missouri was not entitled to Missouri’s sales tax exemption for transactions made “in commerce” between Missouri and any other U.S. state. In reaching its conclusion, the Court looked to the “true object” of the transactions to deem them purely local telecommunications service transactions, even though the seller was located outside of and the sales took place outside of Missouri.Â
On November 8, 2016, Oregon voters will vote to approve or reject Measure 97 (formerly, Initiative Proposal 28) that would implement a new 2.5 percent gross receipts tax on certain C corporations doing business in Oregon. If approved by voters, this new tax would be effective for tax years beginning on or after January 1, 2017.