Peter Hull
Eversheds Sutherland (US) LLP
Articles
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…
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…
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…
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…
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…
