The West Virginia State Tax Department released new guidance, TSD-445, that clarified that streaming services are subject to sales and use tax in the state. The Department’s guidance distinguishes streaming services from...more
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
This post is part of our ongoing series on issues that municipalities may face in 2020. Will digital streaming services such as Netflix become a source of revenue for municipalities this year? Recent legal decisions may...more
On September 30, 2019, in Labell v. City of Chicago, the Illinois Appellate Court upheld the City of Chicago’s imposition of its amusement tax on streaming video, streaming audio and online gaming services. Background - ...more
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
On April 24, 2017, the Assembly Committee on Revenue and Taxation (Committee) voted unanimously to postpone for at least one year a bill that would temporarily ban California localities from taxing streaming video services. ...more
The South Carolina Department of Revenue (the “Department”) issued guidance earlier this month, in South Carolina Revenue Ruling 17-2, to update a comprehensive discussion concerning how communication services are taxed. Up...more
On January 31, 2017, California Assembly Bill 252 was introduced by Assembly Member Sebastian Ridley-Thomas to prohibit California cities and counties from subjecting streaming video to tax. As we have previously...more