The Texas Supreme Court on March 25 held that amounts received for Sirius XM’s radio satellite services are sourced to where services are performed rather than to where services are received. Texas law provides that service revenue is sourced to where services are “performed.” The Comptroller argued that such performance is located where the “end-product act” occurs, which is at the location of the customer where the radio signal is decrypted. The Court disagreed and found that the performance of the service is located where the taxpayer’s personnel or equipment is physically doing useful work for the customer.
Source PwC
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