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Constitutional Challenges Sales Tax State Taxes

Morgan Lewis

Washington State Expands Sales and Use Tax to Digital Ads and High-Tech and IT Services

Morgan Lewis on

On May 20, Washington state enacted SB 5814, expanding the sales and use tax base to include a range of high-tech and digital services, including advertising, software, and IT support. Signed into law by Governor Bob...more

McDermott Will & Schulte

Washington’s Digital Ad Tax Enacted: Is Litigation Now Inevitable?

On May 20, 2025, Washington Governor Bob Ferguson signed into law Senate Bill (SB) 5814, a sweeping tax bill that expands Washington’s retail sales and use tax to digital advertising services and a range of high-tech and IT...more

McDermott Will & Schulte

Washington’s Digital Ad Tax: A Lawsuit Waiting To Happen?

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

McDermott Will & Schulte

ITFA Is Alive and Well: New York Advisory Opinion Reaffirms Sales Tax Exemption for Internet Access Services

In its latest Advisory Opinion, TSB-A-24(4)S (June 26, 2024), the New York State Department of Taxation and Finance (the Department) reaffirmed the broad protections offered by the Internet Tax Freedom Act (ITFA) against...more

Bowditch & Dewey

The Wayfair Decision: How Technology is Changing State Tax Laws

Bowditch & Dewey on

The U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. 138 S. Ct. 2080 (2018) upended how businesses think about state tax compliance. In Wayfair, the Court upheld a South Dakota sales tax law that taxed...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 10, Issue 5

2019-20 NYS BUDGET ENACTED, INCLUDING REAL ESTATE TRANSFER TAX INCREASES - On April 12, 2019, Governor Andrew M. Cuomo signed into law the New York State Budget Bill for the State’s 2019-20 fiscal year, which began on April...more

Kilpatrick

A Range Of State Responses After Wayfair

Kilpatrick on

Several weeks have passed since the United States Supreme Court decided South Dakota v. Wayfair Inc. Many states have already issued administrative guidance in response to the decision. Other states have announced that they...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 9, Issue 10

Morrison & Foerster LLP on

STATE COURT REFUSES TO DISMISS ACTION CHALLENGING CONSTITUTIONALITY OF NYC PROPERTY TAX SYSTEM - The Supreme Court, New York County, has denied motions to dismiss an action seeking relief for alleged inequalities in the...more

Neal, Gerber & Eisenberg LLP

Client Alert: Illinois Imposes Economic Nexus Standard Impacting Remote Sellers

On June 21, 2018, the United States Supreme Court dramatically altered the state tax world when it issued its decision in South Dakota v. Wayfair, Inc....more

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