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
5/15/2023
/ Advertising ,
Digital Advertising Tax ,
Dormant Commerce Clause ,
E-Commerce ,
First Amendment ,
Internet Tax Freedom Act ,
Internet Taxation ,
Jurisdiction ,
SALT ,
State Taxes ,
Supremacy Clause
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
In a recently issued taxpayer-favorable opinion, the Texas Supreme Court overturned the court of appeals’ decision holding that the state’s performance-based sourcing statute for service receipts essentially looks to customer...more
4/21/2022
/ Economic Realities Test ,
Gross Receipts ,
Income Apportionment ,
Income Taxes ,
Principal Place of Business ,
Radio Broadcasting ,
SALT ,
Satellites ,
SiriusXM ,
Subscription Services ,
Tax Audits ,
Tax Liability ,
Texas ,
TX Supreme Court
On March 25, the Texas Supreme Court issued a highly-anticipated decision concerning the proper test to source receipts from services for purposes of Texas franchise tax. By statute, receipts from a “service performed in this...more
4/8/2022
/ Broadcasting ,
Economic Realities Test ,
Franchise Taxes ,
Goods or Services ,
SALT ,
SiriusXM ,
State Taxes ,
Subscription Services ,
Tax Code ,
Tax Court ,
Tax Liability ,
Texas ,
TX Supreme Court
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
2/25/2021
/ Advertising ,
Digital Advertising Tax ,
E-Commerce ,
Governor Vetoes ,
Internet ,
Internet Tax Freedom Act ,
New Legislation ,
SALT ,
Search Engines ,
State and Local Government ,
Tax Liability ,
Tax Planning ,
Websites
A year and a half following the New York Court of Appeals’ significant 2019 decision in Matter of Wegmans Food Markets, Inc. v. Tax Appeals Tribunal of State of New York, 33 NY3d 587 (2019), New York continues to grapple with...more
On June 30, 2020, the Tennessee legislature passed SB 2932 which reduces the economic nexus sales threshold for remote sellers from $500,000 to $100,000 in the past 12-month period. It also makes the same reduction in the...more
7/20/2020
/ Goods or Services ,
Legislative Agendas ,
Local Taxes ,
Nexus ,
Online Platforms ,
SALT ,
South Dakota v. Wayfair ,
State and Local Government ,
State Taxes ,
Tax Liability ,
Threshold Requirements
As we practice social distancing during the COVID-19 (coronavirus) outbreak, our state and local governments, like the federal government, are working through their response to the outbreak. ...more
As we practice social distancing during the COVID-19 (coronavirus) outbreak, our state and local governments, like the federal government, are working through their response to the outbreak. The most common response by state...more