News & Analysis as of

State Taxes Digital Services

Venable LLP

SALT Alert: Maryland Enacts 3% Sales Tax on Technology and Data Services, Effective July 1, 2025

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As part of its fiscal year 2026 budget legislation, Maryland enacted a number of new tax provisions, including the imposition of a 3% sales tax on a broad range of information technology and data services. The tax took effect...more

Miller Nash LLP

When Worlds Collide: How Tangible Tax Burdens Attach to Digital Commerce in the United States (Part 2)

Miller Nash LLP on

Part 1 of this series discussed the proposals adopted by various countries to impose taxes on the digital economy, particularly by taxing various types of digital advertising and other digital services. These taxes allow...more

BakerHostetler

[Podcast] MTC Uniformity Projects: Partnerships & Digital Products

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In April 2021, the Multistate Tax Commission's Uniformity Committee met to discuss two new projects: a broad exploration of uniformity in state taxation of partnerships and state taxation of digital goods and services. Matt...more

Eversheds Sutherland (US) LLP

Not enough lipstick: Maryland Legislature amends digital ads and digital products taxes

Maryland had previously enacted two important - and troubling - sets of tax changes: a new tax on digital advertising and a substantial expansion of its sales tax to digital products and services. As a result of several...more

BakerHostetler

Digital Advertising Taxes - Will Maryland Strike Back?

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Back in Episode 95 (May 7, 2020), the Baker Hostetler team broke down the problems with digital advertising taxes, including the Maryland proposal (HB 732). On this week's show Matt Hunsaker talks about the Maryland...more

BakerHostetler

Streaming Services - A Square Peg in a Round Tax Hole

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This week you have a rare opportunity: you get to use a service and learn about its taxability at the same time! Just about everyone uses streaming services for music, video, and more. But do you know how states tax these...more

Eversheds Sutherland (US) LLP

Videocast: 2020 – The year of digital taxation

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

McDermott Will & Schulte

Batten Down the Hatches: Digital Tax Nor’easter Coming This Fall

Recently passed budget legislation in both Connecticut and Rhode Island included tax increases on sales of digital goods and services. The Connecticut bill has been signed into law. The Rhode Island bill passed late last...more

McDermott Will & Schulte

Kentucky to Begin Taxing Video Streaming Services under Telecom Tax

Legislators in Frankfort added a new “video streaming service” tax to the omnibus tax bill (HB 354) as part of a closed-door conference committee process before the bill was hastily passed in the House and Senate. Notably,...more

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