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As part of its fiscal year 2026 budget legislation, Maryland enacted a number of new tax provisions, including the imposition of a 3% sales tax on a broad range of information technology and data services. The tax took effect...more
On May 20th, Kilpatrick tax partner Jeff Reed presented during a New York City Bar SALT Committee meeting. Jeff discussed the recent NetVoyage New York Division of Tax Appeals sales tax determination. * The opinions...more
In the waning days of its 2025 session, the Maryland Legislature passed the Budget Reconciliation and Financing Act, and Governor Wes Moore signed it into law.[1] This bill expands the sales tax base to include sales of...more
In this third installment of the series on taxation of software, Matt Hunsaker talks about how states tax services that often tag along sales of software. A befuddling mix of rules, but Matt gives some general concepts to...more
In this episode Matt Hunsaker explores ways in which states tax custom software differently than prewritten or canned software....more
Matt Hunsaker has finally quit resting on his laurels and has begun a multipart series highlighting the complexity of state taxation of software. In Part 1 he lays the stage by discussing states' early efforts to shoehorn...more
Matt Hunsaker does a rapid fire analysis of various state and local tax issues in the technology space. Stay tuned for an update on software and cloud computing....more
When making sales or conducting business on the internet, it is easy to overlook state sales tax. Whether you make a sale of tangible property online, on the phone, by fax, via a purchase order, or other medium, you are...more