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
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
1/31/2020
/ Advertising ,
Commerce Clause ,
Congressional Investigations & Hearings ,
Digital Media ,
Gross Receipts Tax ,
Internet Tax Freedom Act ,
Legislative Committees ,
OECD ,
Pending Legislation ,
State and Local Government ,
State Budgets ,
State Legislatures ,
Tax Revenues
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
1/14/2020
/ Advertising ,
Digital Media ,
E-Commerce ,
Electronic Communications ,
Internet Tax Freedom Act ,
Internet Taxation ,
Online Advertisements ,
Proposed Legislation ,
State Taxes ,
Tax Rates ,
Tax Returns
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
The Missouri House of Representatives is considering legislation (House Bill 648) that would impose sales tax collection obligations on payment processors. House Bill 648 was introduced on January 23, 2019, was read in the...more