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
The Illinois Department of Revenue (“IDOR” or “Department”) recently issued a Notice of Proposed Amendment to amend its Regulation (86 Ill. Admin. Code § 100.3200) governing the “throwback” and “throwout” apportionment...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
The Illinois Audit Fast Track Resolution (“FTR”) program is now available for all Illinois sales and miscellaneous tax audits except for Motor Fuel Use Tax. The Department published Informational Bulletin FY 2021-01 this...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
The federal government has enacted two tax measures to combat the financial downturn resulting from the coronavirus pandemic. The President signed into law a bill that includes a 100 percent payroll tax credit for certain...more