The BR State + Local Tax Spotlight
Welcome to the February 2026 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed on significant developments and decisions helps tax departments function more efficiently, along with improving strategy as well as planning. That is where The BR State + Local Tax Spotlight can help. In each edition, we will highlight important State + Local Tax developments that could impact your business. In this issue, we will be covering:
- Perseverance Leads to Victory in New York Sales Tax Dispute
- Wisconsin Appeals Court Tags StubHub with Over $17 Million Tax Bill
- Prove It: Evidentiary Standard for Sales Situsing
- New York Appellate Court Upholds Sales Tax on Mixed Bundle of Services and Computer Software but Constrains State’s Position that “Primary Function” Test Cannot Be Used
We invite you to share The BR State + Local Tax Spotlight with your colleagues and visit Blank Rome’s State + Local Tax webpage for more information about our team. Click here to add State + Local Tax to your subscription preferences.
Joshua M. Sivin and Melanie L. Lee
ARTICLES
Perseverance Leads to Victory in New York Sales Tax Dispute
By Craig B. Fields
The New York Appellate Division, Third Department, held that a vehicle fleet management company properly took credits on its sales tax returns for sales taxes refunded to its lessees based on adjustments that it made at the conclusion of the lease agreements. Read More >>
Wisconsin Appeals Court Snubs Online Ticket Platform
By Joshua M. Sivin
In a recent decision, a Wisconsin appeals court reversed a lower court, ruling that StubHub, Inc. is liable for sales tax on ticket sales made on its online platform between 2008 and 2013. Read More >>
Prove It: Evidentiary Standard for Sales Situsing
By Nicole L. Johnson
While sourcing sales of tangible personal property is seemingly easier than sourcing sales of services, it is not without its difficulties. Read More >>
New York Appellate Court Upholds Sales Tax on Mixed Bundle of Services and Computer Software but Constrains State’s Position that “Primary Function” Test Cannot Be Used
By Irwin M. Slomka
Over the past few years, New York State tax authorities have taken increasingly aggressive positions in subjecting to sales tax charges for nontaxable services delivered to customers through a seller’s proprietary software. Read More >>
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