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California

2nd District Court of Appeal, Division Six
Uncategorized

Disney Platform Distribution v. City of Santa Barbara — Streaming Services Are Subject to Santa Barbara’s Video Users’ Tax

Second District (on rehearing) holds Santa Barbara’s modernized video users’ tax applies to internet video streaming services like Hulu, Disney+, and ESPN+, and rejects challenges under the federal Internet Tax Freedom Act, the First Amendment, and California Constitution Article XIII C.

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