5 Key Takeaways | Salt Update: Navigating the Complex Landscape of Sales and Use Tax Sourcing
NFTs on Trial: The Yuga Labs Verdict and What It Means for the Digital Frontier — The Crypto Exchange Podcast
Digital Trade: Key Trends and Developments to Watch
Podcast: State Taxation of Digital Health Products
A recent Rhode Island Administrative Hearing Decision addressed whether an online database that incorporates searchable research is taxable as vendor-hosted prewritten computer software. [R.I. Div. of Tax’n, Administrative...more
As consumers, we all sense the shift. Digital content has moved us into a world dominated by subscriptions and cloud‑based access, where we own fewer things outright....more
In a landmark decision, Austria’s Supreme Court has held that FIFA’s lootboxes do not constitute games of chance under the Austrian Gaming Act, siding with the defendants and dismissing the player's claim – one of the first...more
Washington CEMA Update: Proposed Legislative Response to Surge in Email Marketing Litigation - Two companion bills pending in the Washington Legislature—SB 5976 and HB 2274—would make targeted but significant changes to...more
Chicago SALT Partners David Hughes and Jordan Goodman recently provided a SALT update during their webinar on “Navigating the Complex Landscape of Sales and Use Tax Sourcing” with AGN International. This webinar offered a...more
Chicago SALT Partners David Hughes and Jordan Goodman recently provided a SALT update during their webinar on “Navigating the Complex Landscape of Sales and Use Tax Sourcing” with AGN International. ...more
The UK Property (Digital Assets etc) Bill has completed its third reading in the House of Commons with further amendments and now awaits royal assent before becoming law. The Bill gives effect to recommendations of the Law...more
Key Takeaways - Maryland recently joined California in enacting new requirements that mandate clear disclosures when consumers are purchasing a license to digital goods rather than acquiring ownership. Similar legislation...more
As technology transforms how businesses deliver goods and services, many companies are modernizing their offerings to stay competitive. But have your trademark registrations kept pace?...more
In this episode of The Crypto Exchange, hosts Ethan Ostroff and Genna Garver welcome Glenn Pudelka and Straat Tenney from the firm's Intellectual Property Practice Group. They discuss the Ninth Circuit's pivotal decision in...more
Over the last six months, the convergence of artificial intelligence, gaming, and the metaverse has produced a flood of innovation that is redefining brand engagement and generating a new surge of legal disputes....more
If you play a game and buy a shirt for your avatar, shouldn’t you be able to keep it forever? After all, isn’t that the ultimate closet hack? Your avatar should be able to keep all their aesthetics in bits of data and no...more
In a recent ruling, U.S. District Judge Pamela K. Chen opened a new realm of possibilities for trade secret protection. Judge Chen’s order acknowledges that, at least in very rare circumstances, an album of music, even one...more
Key Takeaways - A 100% tariff on foreign movies could take various forms. Some are straightforward but limited (physical media tariffs), while others are broader and more disruptive (tariffs on digital transmissions or...more
Wu-Tang Clan produced a single physical copy of the album “Once Upon a Time in Shaolin,” which was never publicly released. In 2015, Martin Shkreli purchased the album....more
Although the market for NFTs has cooled off from its heyday several years ago, digital goods are still a hot commodity. This summer, the Ninth Circuit recognized that such goods are more than mere ephemera: they are “goods”...more
The Indiana Department of Revenue issued administrative guidance determining that artificial intelligence (AI) chatbot services are not subject to Indiana sales and use tax. This ruling provides clarity for companies offering...more
With the rise of content creation in the digital age, it is easy to think that the market has surpassed a saturation point for creative works. After all, each of these creative works does hold its own copyright automatically...more
Key Takeaways - The Ninth Circuit confirmed that non-fungible tokens (NFTs) are ‘goods’ under the Lanham Act and can be protected by trademark law....more
In a significant victory for the Colorado Department of Revenue, the Colorado Court of Appeals ruled this week that Netflix subscriptions are “tangible personal property” and therefore taxable under Colorado law, reversing a...more
The EU Commission has adopted Directive (EU) 2024/2853, which implements a comprehensive overhaul of the 1985 Directive 85/374/EEC on defective product liability (“New PLD”). The new framework, which complements Regulation...more
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
Effective January 1, 2025, California’s Assembly Bill 2426 (AB 2426) mandates that companies clearly disclose when consumers are obtaining a revocable license to “digital goods” (broadly defined to include digital audiovisual...more
Digital goods are currently taxed in 31 states. The large market states where such products and services are generally not subject to tax, include California, Florida, Illinois, Massachusetts, New York and Virginia....more
Effective January 1, 2025, California law AB 2426 will require companies offering online-only digital goods to disclose that consumers are purchasing a limited-duration license, not outright ownership. This applies to a broad...more