Articles: 1-10 of 800

New York Senate introduces consumer data tax bill

USA - March 3 2021 On February 19, 2021, the New York Senate introduced S4959, which would impose a monthly excise tax on the collection of the consumer data of…

Massachusetts Legislature introduces digital advertising tax bills

USA - March 2 2021 The Massachusetts Legislature has recently introduced a variety of bills that would tax digital advertising. Notably, HD.3210 would establish the…

Can you tax me now? Alabama finds that prepaid wireless service was subject to sales tax

USA - March 2 2021 Alabama considers the sale of prepaid telephone calling cards and the sale of prepaid authorization numbers not evidenced by a physical card, to be…

Expensive Vacation: New York Tax Appeals Tribunal Rules Vacation Home is “Permanent Place of Abode” for Residency Purposes

USA - February 26 2021 The New York Tax Appeals Tribunal recently held that a vacation home constitutes a “permanent place of abode” to make taxpayers statutory residents…

Maryland Digital Advertising Gross Revenues Tax - Potentially Pushed To 2022

USA - February 26 2021 Earlier today, in a last minute addition to the Maryland Senate’s Budget and Taxation Committee hearing, the committee voted to approve amendments to…

Won’t You Stay With Me? Illinois Department of Revenue Determines Sales Stay Sourced to Account Managers

USA - February 25 2021 The Illinois Department of Revenue issued a private letter ruling determining that for purposes of the Retailers’ Occupation Tax (“ROT”) and the…

Washington Department of Revenue issues draft workforce education investment surcharge rule

USA - February 24 2021 On February 17, 2021, the Washington Department of Revenue issued a Preproposal Statement of Inquiry regarding a proposed new rule for the business…

Illinois Department of Revenue issues FAQs on marketplace sales

USA - February 23 2021 The Illinois Department of Revenue issued responses to Frequently Asked Questions regarding marketplace facilitators, marketplace sellers, and remote…

California OTA Finds True Object of Elective Ultrasound is the Pictures of the Baby, Not the Service

USA - February 19 2021 In a pending precedential decision, the California Office of Tax Appeals (OTA) held that the true object of a taxpayer’s prenatal imaging business…

The Bucks Stop Here: Utah Residency Case Heads to Supreme Court

USA - February 18 2021 On August 13, 2020, the Utah Supreme Court agreed to hear a married couple’s direct appeal from a State Tax Commission decision holding that the…