Maryland and Ohio courts disagree on whether taxing billboards violates the 1st amendment. Will the Supreme Court weigh in? How will this affect the surge of interest in targeted taxes on digital advertising? Matt Hunsaker...more
Matt Hunsaker breaks down the latest state tax news including a discussion of tax arguments in a controversial civil war era statue removal case, the Texas Supreme Court's decision to hear Sirius XM's apportionment case, and...more
10/13/2021
/ Advertising ,
Digital Advertising Tax ,
Historical Landmarks ,
Income Apportionment ,
Income Taxes ,
Proposed Regulation ,
SiriusXM ,
State Taxes ,
Tax Liability ,
Tax Litigation ,
TX Supreme Court
Massachusetts has proposed a digital advertising tax. Matt Hunsaker breaks down the new proposal (and an old proposal to conduct a study before enacting a tax) and compares and contrasts it with Maryland's infamous digital...more
Over the last year, state and local governments have proposed a variety of novel taxes on the digital economy, including taxes on digital advertising and social media platforms. Two factors have motivated these proposals: (1)...more
In mid-January, the Texas Comptroller issued controversial amendments to its franchise (margin) tax apportionment sourcing rules. Are the rules an administrative drift towards market-based sourcing? Matt Hunsaker breaks down...more
2/4/2021
/ Advertising ,
Business Taxes ,
Franchise Taxes ,
Franchises ,
Goods or Services ,
Gross Receipts ,
Gross Receipts Tax ,
Income Taxes ,
Net Operating Losses ,
New Rules ,
State Taxes ,
Tax Liability