Coverage and commentary on state and local tax developments.
Articles: 1-10 of 1034
Massachusetts court of last resort to hear cookie nexus case for pre-Wayfair period
USA - May 18 2022 The Massachusetts Supreme Judicial Court has accepted a direct appeal from an internet retailer contesting the Department’s position that the in-state…
Wisconsin marketplace providers responsible for collecting premier resort area taxes
USA - May 11 2022 The Wisconsin Department of Revenue recently published updated guidance that states that marketplace providers are responsible for the collection and…
Minnesota Tax Court rules credit card processing fee taxable
USA - May 4 2022 The Minnesota Tax Court ruled that a separately stated surcharge covering credit card processing fees was subject to sales tax. The taxpayer, a sole…
Years in the making: New York issues two sets of “final draft” corporate tax reform regulations
USA - May 4 2022 On April 29, 2022, the New York State Department of Taxation and Finance issued two sets of “final draft” regulations relating to the corporation…
New York Court allows art sales tax False Claims Act suit to proceed
USA - April 29 2022 The New York State Supreme Court, Appellate Division, affirmed a New York trial court decision denying a taxpayer’s motion to dismiss a False Claims…
Connecticut determines online learning plans not taxable digital goods
USA - April 27 2022 On April 21, the Connecticut Department of Revenue Services released Ruling no. 2022-2, finding that online learning plans were not taxable digital…
Online account access services taxable in Washington
USA - April 21 2022 On April 12, 2022, the Administrative Review and Hearings Division of the Washington Department of Revenue released decision number 41 WTD 118…
Virginia sales tax exemption expanded to include Internet network equipment
USA - April 21 2022 Virginia’s Governor signed H.B. 1155, which expands the sales tax exemption for amplification, transmission and distribution equipment to now include…
No Maryland sales and use tax exemption for for-profit company’s purchases made for non-profit hospitals
USA - April 20 2022 The Maryland Court of Appeals held that a for-profit company’s purchases for non-profit hospitals were subject to Maryland’s sales and use tax because…
Get out of town! Court upholds New York City tax applying investee apportionment
USA - April 14 2022 On April 12, 2022, the Appellate Division, First Department dismissed a taxpayer’s appeal from the New York City Tax Appeals Tribunal, and held that…
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