Maryland's Sales Tax on IT and Data Services
4 Key Takeaways | NY Sales Tax on Cloud-Based Document Management Services
5 Key Takeaways | SALT and Multinational Businesses: Analyzing State and Local Taxation of Foreign Company Transactions
5 Key Takeaways | State Tax Litigation
5 Key Takeaways | State Sales Tax in 2024: What Every Retailer Needs to Know
Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
Videocast: 2020 – The year of digital taxation
Videocast: Sutherland SALT Scoreboard – 2nd Quarter Highlights
In response to the risk of California’s film industry jobs moving to other states like Georgia and New Mexico, where tax incentives are stronger and costs are lower, Gov. Gavin Newsom and the California State Legislature...more
The Ohio Budget Bill for FY 2026-27 (H.B. 96) was agreed to by the Ohio House and Senate in Conference Committee and now awaits Governor DeWine’s signature. Consistent with the direction commenced a few years ago, the Budget...more
Maryland Gov. Wes Moore recently signed the $67 billion state budget for 2026 (HB 352) that will make significant changes to the state’s tax system. Among other changes, the budget bill notably establishes a new tax on IT...more
Minnesota Adult Use Cannabis Update - We assisted multiple clients in completing and submitting their adult-use cannabis license applications to the Office of Cannabis Management (“OCM”), and we continue to monitor how and...more
On May 20, 2025, the last day for bill signing, Washington Governor Ferguson signed two key tax bills that expand the sales tax to include additional services and increase the rates of the (awful) business and occupation...more
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
Local Bill Shutdown With the session nearing its end, tensions between the House and Senate have stalled numerous local bills. Senate Minority Leader Bobby Singleton filibustered local legislation in protest over the House’s...more
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
The fun continues with the 89th Regular Session of the Texas Legislature, with several new proposed House Bills that relate to the imposition of Texas taxes. Of the over 100 proposals put forth so far, we’re keeping a closer...more
With fewer fireworks than many expected, Governor Brian Kemp’s comprehensive tort reform legislation achieved passage by a comfortable margin in the Georgia State Senate on Friday. Garnering a 33-21 vote mostly along party...more
As part of the proposed $115.6 billion state budget for fiscal year 2025-26, Governor DeSantis has outlined a plan to eliminate Florida's longstanding commercial rent sales tax. This proposal continues Florida's tax reduction...more
Welcome to Nutter's Beverage Breakdown, a periodic legal update on noteworthy developments related to the alcohol beverage industry, including industry news, federal and state updates, 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
Four significant bills that will undoubtedly impact cannabis regulation in Nevada were recently signed into law by Nevada State Governor Joe Lombardo (R). The legislation makes a series of amendments to the state’s existing...more
It appears that political support for legalizing recreational cannabis in Rhode Island may finally be reaching a critical mass. The details of how Rhode Island might go about legalizing recreational cannabis—and not whether...more
On February 26, 2021, a subcommittee of the Georgia Ways & Means Committee quickly approved HB 428, which proposes to eliminate the current Georgia sales tax exemption for high-technology companies and facilities that invest...more
In 2020, state and local tax practitioners have witnessed the emergence of a new trend: the proposed taxation of advertising services and data usage. In this Bottom Line videocast, Charles Capouet and Samantha Trencs discuss:...more
Nebraska Legislature Considers Sales Tax on Digital Advertising - On February 13, 2020, the Nebraska Legislature’s Revenue Committee heard testimony on Legislative Bill 989, which would expand Nebraska’s sales tax base to...more
While week four of the Iowa General Assembly was extremely active with legislation being both introduced and acted upon, it will most likely not be remembered for that. Rather, it will be remembered as the week of the 2020...more
At the Colorado Capitol this week, the Tax Expenditure Evaluation Interim Committee voted to move forward with legislation related to the sales tax exemption for the purchases of electricity, gas, and other types of energy...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
On April 3rd, the Senate released its 2019 tax plan - Senate Bill 622. If enacted, the bill would make important tax changes for businesses, including a phased reduction of the franchise tax rate, implementation of...more
[This is the first in a series of client alerts regarding the status of medical marijuana efforts in Alabama.] Is Alabama poised to join the growing number of states allowing the use of medical marijuana under state law?...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
Short-Term Rentals Continue to Gain Market Share - ("Booking Holdings breaks down private accommodation revenues for first time, now at 20% of total," Phocuswire, Feb 27, 2019) Alternative accommodations, including...more