Maryland's Sales Tax on IT and Data Services
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Sweeping legislative changes are reshaping Washington state’s tax landscape. On May 20, 2025, Washington’s governor signed legislation significantly increasing the Business and Occupation (B&O) tax, sales tax, and more,...more
Illinois has become the first state to adopt legislation banning interchange fees on the tax amount and gratuity (tip) amount of a credit or debit payment transaction. The Illinois Interchange Fee Prohibition Act (IFPA)i,...more
Every so often something new and different comes along in the world of state and local tax that does not fit within the existing conceptual frameworks and rules. For example, the delivery of digital books and other digital...more
The qualities of non-fungible tokens (NFTs), including digital scarcity, immutable persistence, and transferability on a blockchain, make NFTs an attractive technology to integrate into video games. NFTs have been implemented...more
On November 15, 2021, after months of negotiations and four and a half months into the new fiscal year, the North Carolina General Assembly released Senate Bill 105, its proposed budget bill (the "Bill"). Both Chambers...more
The Washington Court of Appeals held that Gartner, Inc.’s online research service was a digital automated service subject to the state’s retail sales tax and retailing Business and Occupation (B&O) Tax. ...more
Facebook wages a war on misinformation. On Monday, Facebook announced it will start removing videos altered by artificial intelligence that are likely to mislead people into thinking that a subject of the video made...more
On October 31, 2019, the Wisconsin Court of Appeals rejected the Wisconsin Department of Revenue’s (DOR) position in Wisconsin Department of Revenue v. Microsoft Corporation, Case No. 2018AP2024 that Microsoft should “look...more
Development of solar projects in California has been spurred by California’s renewable portfolio standard (RPS), which requires that 60% of retail electricity sales must be served by renewable resources by 2030 and requires...more
This Week: Senate committee holds field hearing on Wayfair decision and online sales tax; US, France agree on path forward for digital services taxes; White House outlines federal research and development budget priorities...more
Since the US Supreme Court’s June 21, 2018, decision in South Dakota vs. Wayfair, Inc. , many of the 45 sales tax-collecting states have been making moves to put laws and processes in place for tax collections for...more
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
Airbnb Back in Court - ("New rules don’t seem to be bringing Boston many short-term rental applications," Curbed - Boston on Apr 10) Earlier this week, Airbnb was in court arguing that the City of Boston’s short-term...more
HomeAway and Airbnb Lose the Battle Against Santa Monica - ("Airbnb Loses Major Fight Over California City's Rental Law," Bloomberg Quint - Stories on Mar 13, 2019) On March 13, the Ninth Circuit ruled against HomeAway and...more
In stark contrast to the rapid development of e-commerce in China, it has taken nearly five years and no less than four drafts for China to finalise its first e-Commerce Law. The new law will enter into force on 1 January...more
Calling it the largest sales suppression software case in state history, Washington State Attorney General Bob Ferguson announced the filing of criminal charges last week against the owner of six restaurants for allegedly...more
Lawmakers in Mississippi are tackling the pervasive use of automated sales suppression devices, commonly known as “zappers,” by businesses to hide a portion of their sales and thereby avoid paying sales tax. Zapper programs...more
1. Redistricting. Abbott v. Perez, Nos. 17-586 & 17-626. Do Texas’s Congressional districts treat racial minorities unconstitutionally? When the district court ordered the parties to appear at a hearing to redraw the...more
On March 22, 2016, South Dakota Governor Dennis Daugaard signed into law Senate Bill 106, which requires any person making more than $100,000 of South Dakota sales or more than 200 separate South Dakota sales transactions to...more