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Sales & Use Tax Internet Tax Freedom Act

McDermott Will & Emery

Vermont Bill Would Repeal Cloud Software Tax Exemption

McDermott Will & Emery on

On January 16, a bill (H. 756) was introduced in the Vermont Assembly that would repeal the sales and use tax exemption for remotely accessed prewritten computer software. If enacted as introduced, the exemption would no...more

McDermott Will & Emery

New Trend Developing? Another Digital Advertising Tax Proposal

McDermott Will & Emery on

On January 14, LB 989 was introduced in the Nebraska Legislature, which would impose sales and use tax on “the retail sale of digital advertisements.” The bill defines “digital advertisement” as “an advertising message...more

Morrison & Foerster LLP

Data Charges Exempt in Massachusetts Under Internet Tax Freedom Act

The Massachusetts Appellate Tax Board held that charges for data services were exempt from Massachusetts sales tax under the Internet Tax Freedom Act (“ITFA”). New Cingular Wireless PCS LLC v. Commissioner of Revenue,...more

WilmerHale

Massachusetts Issues Proposed Regulations Requiring Remote Sellers to Collect Sales Tax

WilmerHale on

We previously reported to you that the Massachusetts Department of Revenue (DOR) had revoked Directive 17-1 requiring the collection of Massachusetts sales and use taxes by Internet vendors that meet certain sales thresholds...more

Cozen O'Connor

Recent Tax Updates from the Commonwealth of Pennsylvania

Cozen O'Connor on

Connect Modem Service Not Taxable - The Pennsylvania Commonwealth Court en banc affirmed a panel decision that service provided by Level 3 Communications to America Online, Inc. constituted internet access service and...more

Butler Snow LLP

Video-Streaming Companies See the “Netflix Tax” Going into Effect Around the Country to the Dismay of “Cord Cutters”

Butler Snow LLP on

If you are like many other Americans, then you may have “cut your Cable TV cord” and turned to streaming movies and shows through your accounts with Netflix, Amazon Prime, Hulu, HBO GO, SlingTV, or other video streaming tech...more

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