Apple Sues Florida Over $15 Million in Corporate Income Tax (1)

July 11, 2024, 2:56 PM UTCUpdated: July 11, 2024, 3:27 PM UTC

The Florida Department of Revenue used the wrong methodology to calculate Apple Inc.'s taxable income in the state, the tech giant alleged in a complaint challenging a $14.8 million bill.

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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