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State Taxes Internet Tax Freedom Act

Blank Rome LLP

New Orleans Loses Bid to Tax Music Streaming Service

Blank Rome LLP on

The New Orleans Collector of Revenue (“Collector”) failed in its attempts to subject music streaming services to the City’s sales tax. In Apple, Inc. v. Collector of Revenue of the City of New Orleans et. al., Docket No....more

McDermott Will & Emery

Following Maryland’s Lead? We Guess Everyone Wants to Go to Court. Icy Challenges to Nebraska’s Advertising Services Tax Act Start...

McDermott Will & Emery on

Nebraska Governor Jim Pillen’s ambitious plan to provide $2 billion in property tax relief via an increase in the sales tax rate and an expansion of the sales tax base is stirring significant debate. Part of his proposal is...more

Akerman LLP - SALT Insights

Maryland’s High Court Hands the State a Big Win in its Digital Ad Tax Dispute, More Challenges to Follow

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

Pillsbury - SeeSalt Blog

Maryland Digital Ad Tax Updates: Comptroller Seeks Stay of State Court Decision Striking Tax and Recently Dismissed Federal...

The saga continues over Maryland’s Digital Advertising Gross Revenues Tax (Digital Ad Tax), much to the chagrin of Peter Franchot, Comptroller of Maryland, who is tasked with administering and enforcing the tax and has...more

BakerHostetler

[Podcast] Breaking: Maryland Overrides Veto of Digital Advertising Tax

BakerHostetler on

Last Friday, the Maryland General Assembly voted to override last year's veto of the digital advertising tax (H.B. 732). The Assembly has also introduced legislation to prevent taxpayers from overtly passing on the tax to...more

Eversheds Sutherland (US) LLP

Massachusetts Appeals Court issues opinion favorably interpreting Internet Tax Freedom Act’s screening software requirement

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

Pillsbury - SeeSalt Blog

Washington Denies “Human Effort” Exclusion to Online Research Service

The Washington Court of Appeals held that Gartner, Inc.’s online research service was a digital automated service subject to the state’s retail sales tax and retailing Business and Occupation (B&O) Tax. ...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

Eversheds Sutherland (US) LLP

Tax on digital advertising introduced in Maryland Senate, hon

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

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