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
Washington’s sales tax on advertising services takes effect October 1, 2025, and comes in two forms: a tax on digital automated services and a tax on retail sales of advertising services. Both impositions apply to digital...more
In a major win for Florida's commercial real estate market, Gov. Ron DeSantis signed Florida House Bill (HB) 7031, eliminating both the State Business Rent Tax and County Surtax on commercial leases effective Oct. 1, 2025....more
In this episode of OK at Work, attorneys Sarah Sawyer and Russell Berger from Offit Kurman discuss the newly implemented sales tax on IT and data services in Maryland. They explore the implications for business owners in the...more
In a significant victory for the Colorado Department of Revenue, the Colorado Court of Appeals ruled this week that Netflix subscriptions are “tangible personal property” and therefore taxable under Colorado law, reversing a...more
As part of its 2025 Budget Reconciliation and Financing Act, Maryland is introducing a 3% sales and use tax on a broad range of information technology (IT) services, effective July 1, 2025. This “tech tax” is designed 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
The current US administration has added tariffs to a variety of goods sold by US retailers but imported from foreign sellers. In other cases, foreign retailers subject to tariffs, may sell their products directly to US...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, 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
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
Kilpatrick’s Jordan Goodman recently participated in a panel titled – “Is There any Limit to What Constitutes Tangible Personal Property?" - at the Council on State Taxation (COST) Spring Meeting in New Orleans. The thought...more
The South Carolina Department of Revenue (SCDOR) has had an active start to the year, issuing new administrative guidance that impacts a variety of businesses operating in the state. Each year, the department issues advisory...more
The purchase of a yacht is a significant financial investment that requires navigation of a multitude of legal issues. Consultation regarding these issues, as well as tax, liability protection and venue location, should all...more
In an ongoing battle against Netflix Inc., the Colorado Department of Revenue has argued that the historical definition of “tangible personal property” is sufficiently broad as to encompass digital goods — including streaming...more
Kilpatrick’s Jordan Goodman recently joined other thought leaders at the ABA-IPT Advanced State Income, Advanced Sales/Use, and Advanced Property Tax Seminar in New Orleans where he co-presented on the latest twists in sales...more
Lots of folks have been asking of late, “Do I have to show taxes in drink prices?” No. The law gives taxpayers two options....more
Ohio lawmakers are moving to tighten hemp regulations following Governor Mike DeWine’s call to “regulate intoxicating hemp” and close legal gaps that may allow the marketing and sale of hemp products to minors. Senators Shane...more
Late last year, the Office of the State Comptroller (the “OSC”) estimated that sales and use tax receipts would increase by 2.3% in the SFY 2024-2025. The OSC also projected that collections from sales and use taxes would...more
Proving that everything is bigger in Texas, the state’s Comptroller is now assessing marketplace providers on 130% of their sales. It seems a sales tax on 100% was not big enough for tax officials in the Lone Star State. The...more
Cannabis tax revenue remains a central argument for legalization. In the decade since adult-use markets first launched, local, and state governments have allocated billions of dollars in collected cannabis taxes to fund...more
The responsibilities of marketplace facilitators operating in California are expanding under legislation recently signed by Governor Gavin Newsom. Starting on July 1, 2023, an “online marketplace” will be required to collect...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