The Florida Department of Revenue used the wrong methodology to calculate
Apple challenged the department’s handling of revenue from digital services, licensing agreements, and other sources for tax years 2017-2019. The digital services at issue include income from iTunes, apps, iBooks, and content subscriptions.
The department considered the digital services and licensing revenue to be Florida sales based on the location of customers. Apple argued the greater proportion of the income producing activity for the digital services and licensing revenue occurs ...
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