On April 27, 2025, the Washington Legislature delivered to Governor Bob Ferguson’s desk Senate Bill (SB) 5814, a sweeping tax bill that, among other changes, would expand the state’s retail sales and use tax to sales of...more
Legislators in Sacramento, California, are mulling over one of the most (if not the most) troubling state and local tax bills of the past decade.
Senate Bill (SB) 799, introduced earlier this year and recently amended,...more
4/23/2025
/ California ,
False Claims Act (FCA) ,
Fraud ,
Government Agencies ,
Penalties ,
Proposed Legislation ,
State Attorneys General ,
State Taxes ,
Tax Liability ,
Taxation ,
Whistleblowers
The DC Council has passed an amended bill (the False Claims Amendment Act of 2020, B23-0035) that beginning as early as January 2021 will allow tax-related false claims to be raised against large taxpayers for up to 10 years...more
Most states have historically not subjected foreign-source income to state income tax. Consequently, since the passage of TCJA, the vast majority of states have opted not to tax GILTI (with most states explicitly decoupling...more
1/24/2020
/ Department of Revenue ,
Dividends ,
Federal Taxes ,
Foreign Earned Income ,
GILTI tax ,
Income Taxes ,
Proposed Legislation ,
Repatriation ,
State Taxes ,
Tax Cuts and Jobs Act ,
Tax Deductions
On January 16, a bill (H. 756) was introduced in the Vermont Assembly that would repeal the sales and use tax exemption for remotely accessed prewritten computer software. If enacted as introduced, the exemption would no...more
1/17/2020
/ Cloud Computing ,
Cloud Service Providers (CSPs) ,
E-Commerce ,
Internet Tax Freedom Act ,
Internet Taxation ,
Proposed Legislation ,
Repeal ,
Sales & Use Tax ,
Software ,
Software Developers ,
Tangible Property ,
Tax Exemptions
On January 8, SB 2 was introduced to establish a new digital advertising gross revenue tax of up to 10% on “annual gross revenues of a person derived from digital advertising services in the state.” This uncharted new tax...more
1/13/2020
/ Advertising ,
Commerce Clause ,
Constitutional Challenges ,
Digital Communications ,
Equal Protection ,
First Amendment ,
Income Taxes ,
Online Platforms ,
Proposed Legislation ,
State and Local Government ,
State Taxes ,
Tax Legislation ,
Tax Liability ,
Tax Rates ,
Tax Returns ,
Tax Revenues
As the economy shifts to a digital one, we are finding that states are turning toward unconventional revenue options. One trend we’re seeing is the surprising comeback of the gross receipts tax (GRT):
• Oregon’s new...more
9/25/2019
/ B&O Tax ,
Business Taxes ,
Commercial Activity Tax ,
Gross Receipts Tax ,
Income Taxes ,
Legislative Agendas ,
Local Ordinance ,
New Legislation ,
Payroll Taxes ,
Proposed Legislation ,
State and Local Government ,
State Taxes ,
Tax Legislation ,
Tax Liability ,
Tax Planning ,
Tax Rates ,
Tax Revenues
California legislators have recently introduced a bill, AB 1270, that would amend the False Claims Act (Act) to strike the tax bar. As introduced, the bill would amend the existing false claims statute in the state of...more
On August 26, 2016, the Chairman of the House Judiciary Committee, Rep. Goodlatte from Virginia, released the long-anticipated discussion draft of the Online Sales Simplification Act of 2016. Highlights of the bill include...more
On July 14, 2016, Congressman Jim Sensenbrenner (R-WI) introduced the No Regulation Without Representation Act of 2016 (H.R. 5893) in the US House of Representatives (House). The bill would codify the physical presence...more
On July 13, 2016, a legislative conference committee was appointed to approve an already agreed-upon $1.3 billion revenue package, which was immediately approved by both the House (116-75) and Senate (28-22) and sent to...more
On December 3, 2015, the D.C. Council Committee of the Whole held an advocates-only hearing on the Universal Paid Leave Act of 2015 (Act), which was introduced on October 6, 2015 by a majority of councilmembers. As...more
Yesterday, on June 17, 2015, three state tax bills were favorably reported to the United States House of Representatives (House) by the House Judiciary Committee (House Judiciary) after considering each during a half-day...more