News & Analysis as of

Internet Tax Freedom Act

Blank Rome LLP

New Orleans Loses Bid to Tax Music Streaming Service

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The New Orleans Collector of Revenue (“Collector”) failed in its attempts to subject music streaming services to the City’s sales tax. In Apple, Inc. v. Collector of Revenue of the City of New Orleans et. al., Docket No....more

McDermott Will & Emery

[Event] Tax Symposium 2024 - May 14th - 15th, Chicago, IL

Discover the latest global developments and planning opportunities to stay ahead of the curve at McDermott’s Tax Symposium 2024. Join us in Chicago for a full day of programming designed to equip corporate tax leaders with...more

McDermott Will & Emery

Following Maryland’s Lead? We Guess Everyone Wants to Go to Court. Icy Challenges to Nebraska’s Advertising Services Tax Act Start...

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Nebraska Governor Jim Pillen’s ambitious plan to provide $2 billion in property tax relief via an increase in the sales tax rate and an expansion of the sales tax base is stirring significant debate. Part of his proposal is...more

Snell & Wilmer

SaaS Remains Subject to TPT in Arizona

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By Geoffrey L. Gunnerson and Tony Caldwell The Arizona Court of Appeals, Division One, affirmed lower Arizona court rulings that sales of leased software in Arizona constitutes a sale of tangible personal property (TPP),...more

Pillsbury - SeeSalt Blog

New York Administrative Law Judge Holds ITFA Preempts Taxation of Gross Receipts From ADSL and Fiber Broadband Sales

An administrative law judge with the New York State Division of Tax Appeals held that the federal Internet Tax Freedom Act (ITFA) preempted the imposition of New York franchise tax and a metropolitan transportation business...more

Akerman LLP - SALT Insights

Maryland’s High Court Hands the State a Big Win in its Digital Ad Tax Dispute, More Challenges to Follow

Last fall, when a Maryland County Circuit Court held that the Maryland Digital Ad Tax violated the dormant commerce clause, the supremacy clause, the Internet Tax Freedom Act, and the First Amendment of the U.S. Constitution,...more

Pillsbury - SeeSalt Blog

Maryland Digital Ad Tax Updates: Comptroller Seeks Stay of State Court Decision Striking Tax and Recently Dismissed Federal...

The saga continues over Maryland’s Digital Advertising Gross Revenues Tax (Digital Ad Tax), much to the chagrin of Peter Franchot, Comptroller of Maryland, who is tasked with administering and enforcing the tax and has...more

Akerman LLP - SALT Insights

What’s Next For Maryland’s Digital Advertising Tax?

Maryland’s controversial Digital Advertising Gross Revenues Tax (the “Digital Ad Tax”) recently shot back to the top of the headlines when Maryland Circuit Court Judge, Alison Asti, ruled from the bench that the tax is...more

Pillsbury - SeeSalt Blog

Maryland Court Invalidates Maryland’s First-of-Its-Kind Digital Ad Tax

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A Maryland state court struck down the state’s Digital Advertising Gross Revenues Tax (“Digital Ad Tax”) as invalid under both the federal Internet Tax Freedom Act (“ITFA”) and U.S. Constitution....more

McDermott Will & Emery

Fatally Flawed? Illinois Municipal League’s Model Streaming Subscription Tax

McDermott Will & Emery on

The Illinois Municipal League (IML) represents the interests of 219 home rule municipalities in Illinois. The IML recently released a revised draft model, “Municipal Streaming Tax Ordinance,” (the model) for use by the home...more

Bilzin Sumberg

Revived Legislative Bill Adds New York to Growing Number of States Seeking to Tax Big Tech’s Digital Advertising and Sales of...

Bilzin Sumberg on

In 2017, Saadia Madsbjerg, Managing Director of the Rockefeller Foundation, reflected on the billions of dollars in economic value generated each year from corporations buying and selling consumer personal data, and posited...more

Akerman LLP - SALT Insights

What Will Come of Maryland’s Unique and Controversial Digital Advertising Tax?

On February 12, 2021, overriding the Governor’s veto, Maryland enacted a first-of-its-kind tax “Digital Advertising Gross Revenues Tax” that has already sent shockwaves through the industry....more

McDermott Will & Emery

Maryland Sued over Digital Advertising "Tax"

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Yesterday, McDermott Will & Emery filed suit in Maryland federal court on behalf of a number of leading trade associations against Maryland Comptroller Peter Franchot, challenging the state’s recently enacted 10% gross...more

BakerHostetler

[Podcast] Breaking: Maryland Overrides Veto of Digital Advertising Tax

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Last Friday, the Maryland General Assembly voted to override last year's veto of the digital advertising tax (H.B. 732). The Assembly has also introduced legislation to prevent taxpayers from overtly passing on the tax to...more

McDermott Will & Emery

Maryland Enacts First Digital Advertising Services Gross Receipts Tax: Now What?

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General Assembly Veto Override - On February 12, 2021, the Maryland General Assembly overrode Governor Larry Hogan’s veto of HB 732 (2020) (the Act), a bill enacting a first-of-its-kind digital advertising services tax on...more

Eversheds Sutherland (US) LLP

Massachusetts Appeals Court issues opinion favorably interpreting Internet Tax Freedom Act’s screening software requirement

On September 4, 2020, in New Cingular Wireless PCS LLC v. Commissioner of Revenue, No. 18-P-1317, the Massachusetts Appeals Court held that the Internet Tax Freedom Act (ITFA) preempted Massachusetts’ sales tax on New...more

Buckingham, Doolittle & Burroughs, LLC

Ohio sales tax no longer to be imposed on internet access services due to federal restrictions.

Beginning July 1, 2020, federal law will permanently prohibit state sales tax on internet access services under the Internet Tax Freedom Act (ITFA). Although Ohio was amongst seven states previously exempt from the federal...more

McDermott Will & Emery

Maryland General Assembly Sends Digital Advertising Tax to Governor; Nearly Identical Bill Pending in New York

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With gatherings larger than 50 people banned and the State House cleared of visitors, on March 18, 2020, Maryland’s legislature approved HB 732, which contains a massive new punitive tax on digital advertising services, and...more

Eversheds Sutherland (US) LLP

Maryland State Senate’s Budget and Taxation Committee Hears Testimony on Proposed Digital Advertising Tax

On January 29, 2020, the Maryland State Senate’s Budget and Taxation Committee heard testimony on Senate Bill 2, which would create the Digital Advertising Gross Revenues Tax. The tax would be imposed on a taxpayer’s Maryland...more

McDermott Will & Emery

BREAKING NEWS: New York Considers 5% Gross Receipts Tax on Almost Every Corporation

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On January 21, A. 9112 was introduced in the New York Assembly. An identical Senate companion bill, S. 6102, has been referred to the Senate Budget & Revenues Committee after being introduced in May 2019. The bills would...more

McDermott Will & Emery

Vermont Bill Would Repeal Cloud Software Tax Exemption

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On January 16, a bill (H. 756) was introduced in the Vermont Assembly that would repeal the sales and use tax exemption for remotely accessed prewritten computer software. If enacted as introduced, the exemption would no...more

Pillsbury - SeeSalt Blog

Washington Denies “Human Effort” Exclusion to Online Research Service

The Washington Court of Appeals held that Gartner, Inc.’s online research service was a digital automated service subject to the state’s retail sales tax and retailing Business and Occupation (B&O) Tax. ...more

McDermott Will & Emery

New Trend Developing? Another Digital Advertising Tax Proposal

McDermott Will & Emery on

On January 14, LB 989 was introduced in the Nebraska Legislature, which would impose sales and use tax on “the retail sale of digital advertisements.” The bill defines “digital advertisement” as “an advertising message...more

Eversheds Sutherland (US) LLP

Tax on digital advertising introduced in Maryland Senate, hon

Maryland State Senators Miller and Ferguson have introduced legislation (Senate Bill 2) that would impose a new Digital Advertising Gross Revenues Tax for all taxable years beginning after December 31, 2020. If signed into...more

Eversheds Sutherland (US) LLP

Illinois Appellate Court Upholds Chicago Streaming Tax

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

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