Articles: 1-10 of 503

Nebraska Legislature Considers Sales Tax on Digital Advertising

USA - February 13 2020 On February 13, 2020, the Nebraska Legislature’s Revenue Committee heard testimony on Legislative Bill 989, which would expand Nebraska’s sales tax…

Washington Supreme Court Allows Bad Debt Deductions for Taxes Paid on Private Label Credit Card Purchases

USA - February 13 2020 On January 16, 2020, the Supreme Court of Washington, in an en banc decision, held that a retailer was entitled to take bad debt deductions for sales…

Florida Seeks to Expand Communications Services Tax Base, Streamline Local Application

USA - February 13 2020 S.B. 1174, a bill seeking to simplify and reform the Florida communications services tax, has advanced in committee. The bill would expand the…

Maryland Seeks to Extend Tax on Peer-to-Peer Car Sharing

USA - February 13 2020 In 2018, Maryland S.B. 743 temporarily extended the 8% sales tax on short-term vehicle rentals to reach peer-to-peer car sharing companies. That…

Lights, Camera, Action - Colorado Court of Appeals Upholds Use Tax on Licensing Agreements With Motion Picture Distributors

USA - February 12 2020 The Colorado Court of Appeals held that the City of Aurora correctly levied use tax on American Multi-Cinema, Inc.’s (AMC’s) license agreements with…

New to the Market: Georgia Enacts Marketplace Facilitator Bill

USA - February 11 2020 On January 30, 2020, Governor Kemp signed Georgia’s marketplace facilitator bill, H.B. 276, into law. Effective April 1, 2020, the law will require…

The 2020 State Legislative Trend to Watch - Advertising and Data Taxes

USA - February 11 2020 Over 40 state legislatures have convened their 2020 legislative sessions. Last year, states moved quickly to impose collection and remittance…

Colorado Department of Revenue to Hold Stakeholder Work Group on Draft Digital Goods Sales Tax Rule

USA - February 10 2020 The Colorado Department of Revenue will hold a stakeholder work group to discuss a draft sales tax rule that will “clarify the Department’s treatment…

Phoenix Suspends Ride-Hailing Fee amid State Challenge

USA - February 6 2020 A 2018 Arizona ballot initiative banned the imposition or increase of transaction-based taxes on services. A December 2019 ordinance in Phoenix…

Out at the Races: Louisiana Court of Appeal Issues Mixed Decision on Horse Racing Facility Owner’s Franchise Tax Audit Adjustments

USA - February 6 2020 On January 8, 2020, the Court of Appeal of Louisiana partly affirmed and partly reversed a district court’s rejection of the Louisiana Department of…