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New York State Assembly proposes surcharge on delivery transactions

USA - January 22 2021 On January 11, 2021, the New York State Assembly introduced A.B. 1612, which would impose a three dollar ($3.00) surcharge on each delivery…

Charles C. Capouet, Chris Lee, Jonathan A. Feldman.

Tennessee Department of Revenue issues marketplace facilitator ruling for a delivery network company

USA - January 21 2021 The Tennessee Department of Revenue posted Revenue Ruling #20-13 regarding whether a taxpayer is a marketplace facilitator subject to sales and use…

Charles C. Capouet, Chris Lee, Jonathan A. Feldman.

Rhode Island clarifies sales taxation of advertising software

USA - January 20 2021 On December 29, 2020, the Rhode Island Division of Taxation issued a declaratory ruling concerning the taxability of marketing analytic services…

Charles C. Capouet, Chris Lee, Jonathan A. Feldman.

Indiana Department of Revenue rules that sales of digital coursework to universities are exempt from sales tax

USA - January 19 2021 On October 2, 2020, the Indiana Department of Revenue issued Revenue Ruling #2019-09ST concerning the sale of digital course materials to Indiana…

Charles C. Capouet, Chris Lee, Jonathan A. Feldman.

New York senator introduces digital ad tax bill

USA - January 19 2021 On January 7, 2021, New York senator Michael Gianaris introduced S.1124, which would impose a new gross revenues tax on digital ads. The tax would be…

Charles C. Capouet, Chris Lee, Jonathan A. Feldman.