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
New Florida legislation will have a significant impact on the commercial real estate market. Florida House Bill 7031 (“HB 7031”) will become effective October 1, 2025, repealing the state sales tax on commercial rent and...more
Starting October 1, 2025, Florida will officially end the state sales tax and any local surtaxes on commercial property rent. After that date, sales tax will no longer apply to rent for office buildings, retail spaces,...more
The Virginia Tax Commissioner issued a ruling on the sales and use taxability of wind electric generating equipment constructed by a taxpayer and used to produce electricity for sale or resale. The facts provided in the...more
Florida Gov. Ron DeSantis recently signed House Bill 7031 into law, enacting sweeping changes to Florida's tax statutes that include updates to the sales tax on commercial leases, sales tax relief, certain corporate income...more
The final day has passed for Governor Abbott to veto legislation that was approved during Texas’ 89th Legislature Regular Session. While the governor has called a special session commencing July 21, he has not identified any...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
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
Rhode Island nonprofits holding sales tax exemption certificates are reminded to file their renewal applications before the upcoming deadlines to maintain their tax-exempt status and comply with updated requirements. Sales...more
As part of a continuing trend, Kansas Governor Laura Kelly has signed SB98 into law, becoming the latest state to enact a sales tax exemption for qualified data centers. Many states, including neighboring Missouri (see RSMo....more
As a result of the Superior Court of the District of Columbia’s (Tax Division) recent ruling that a District of Columbia law unconstitutionally denied out-of-state charities a hotel and sales tax exemption, eligible nonprofit...more
In a significant development for local governance and fiscal autonomy, Alabama Governor Kay Ivey recently signed House Bill 191 into law. This legislation empowers municipalities and counties to exercise greater control over...more
This post is the second of two focused on the Texas sales and use tax treatment of tax-exempt entities. The first, which can be found here, discussed the general categories and criteria applicable tax-exempt entities for...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
On January 14, 2025, the 89th Regular Session of the Texas Legislature began. In just under one month, various Texas representatives have made a number of proposals to amend the Texas Tax Code that could have a significant...more
As part of a broad economic development bill recently passed by the Massachusetts Legislature and signed into law by Governor Maura Healey, the owner or operator of a qualified data center may now apply for a sales tax...more
The Virginia Joint Legislative Audit and Review Commission (JLARC) released its report on data centers in Virginia on Dec. 9, 2024. During the 2024 Virginia General Assembly session, numerous bills were put forward that could...more
Kilpatrick’s David Hughes and Kylan Memminger recently led a session at the firm's Retail & Consumer Goods Summit. The presentation, “State Sales Tax in 2024: What Every Retailer Needs to Know,” highlighted current sales tax...more
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
Prior to this opinion, you might have assumed that funds your church charged for providing food, beverages, or lodging related to a religious activity were tax-exempt and not liable for state sales tax. We are writing to...more
State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more
Generally, in Ohio, sales of tangible property are taxable unless an exemption exists, whereas services are generally nontaxable unless specifically enumerated as taxable under the Ohio Revised Code. However, Ohio has many...more
During the 2024 legislative session, the State of Kansas enacted H.B. 2098, amending K.S.A. 79-3606 to include new Section 79-3606(uuuu). Section 79-3606(uuuu) provides a sales tax exemption for all sales of equipment,...more
It is well settled that states may not discriminate against interstate commerce in the name of intrastate economic development. Recently, in the consolidated cases Orthofix, Inc. v. Dep’t of Rev., App. No. 2023-000317 (S.C....more
We’ve previously discussed the general rule that Texas sales and use tax are imposed on sales of “tangible personal property” or “taxable services,” [1] and that the Texas Tax Code and Comptroller’s Rules set out exemptions...more
In Ohio, sales of tangible personal property are presumed taxable unless an exemption exists. On the other hand, services are presumed nontaxable unless specifically enumerated as taxable under Ohio’s Revised Code. Many of...more