In an ongoing battle against Netflix Inc., the Colorado Department of Revenue has argued that the historical definition of “tangible personal property” is sufficiently broad as to encompass digital goods — including streaming...more
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
Shortly after Maryland passed the country’s first “Digital Advertising Gross Revenues Tax”, H.B. 732, the Maryland Senate went to work attempting to fix a few known glitches in the law. Senate Bill 787, which passed the...more
4/16/2021
/ Digital Advertising Tax ,
Dormant Commerce Clause ,
E-Commerce ,
First Amendment ,
Internet Retailers ,
Legislative Agendas ,
Local Taxes ,
Regulatory Agenda ,
SALT ,
State and Local Government ,
State Taxes ,
Tax Reform
Shortly after Maryland passed the country’s first “Digital Advertising Gross Revenues Tax,” H.B. 732, the Maryland Senate went to work attempting to fix a few known glitches in the law. ...more
3/16/2021
/ Digital Advertising Tax ,
Dormant Commerce Clause ,
E-Commerce ,
First Amendment ,
Internet Retailers ,
Legislative Agendas ,
Local Taxes ,
Regulatory Agenda ,
SALT ,
State and Local Government ,
State Taxes ,
Tax Reform
The enactment in October of a shared housing surcharge in Chicago and a new tax on online bookings in Pennsylvania both will have an impact on the hotel industry.
Chicago’s Shared Housing Surcharge-
The City of Chicago...more
Texas has joined the growing list of states providing amnesty programs for taxpayers with unreported tax liabilities. Texas announced a temporary amnesty program that will commence on May 1, 2018 and run through June 30,...more