Tax Law

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It’s an Ad, Ad, Ad, Ad District: DC Council Effectively Eliminates Proposed Advertising and Personal Information Taxes
Posted on 23 Jul 2020 by Eversheds Sutherland LLP

Earlier today, the D.C. Council voted to amend the Fiscal Year 2021 Local Budget Act of 2020 (“LBA”) and effectively eliminate the proposed sales tax expansion to advertising services and personal information. On July 21st, the Council first attempted... Read More

The Nation’s Capital Goes [M]Ad: D.C. Council Reverses Course, Considers Eliminating Proposed Advertising Tax
Posted on 22 Jul 2020 by Eversheds Sutherland LLP

During the July 21st Legislative Meeting, the D.C. Council voted to postpone consideration of the Fiscal Year 2021 Local Budget Act of 2020 (“LBA”) (which establishes the expenditures of D.C. revenue) to Thursday, July 23rd at 12:30 p.m. Prior to that... Read More

DC Council Poised for Budget Vote Tomorrow that Relies on the Expansion of Sales Tax to Sales of Advertising Services and Personal Information
Posted on 20 Jul 2020 by Eversheds Sutherland LLP

In what could best be described as a “tax on talking,” the DC Council will vote on a budget tomorrow that relies on revenue from expanding the sales tax to advertising services and personal information. The rate is generally 3%, but could rise to 7.25... Read More

Webcast: What you need to know about DC’s proposed tax on advertising services and personal information – July 22, 3 PM ET
Posted on 17 Jul 2020 by Eversheds Sutherland LLP

The DC Council is considering a new sales tax on advertising services, including digital advertising services, and personal information. On July 6, the DC Council released the Committee Print of the Fiscal Year 2021 Budget Support Act of 2020, which... Read More

New York Proposes 10% Digital Advertising Tax
Posted on 8 Jul 2020 by Eversheds Sutherland LLP

The New York State Assembly will consider AB 10706 , the Digital Ad Tax Act or DATA, which would impose a sliding scale of taxes on digital advertising services that use personal information about the people the advertisements are targeting. The tax starts... Read More

DC Council considers advertising and personal information sales taxes
Posted on 7 Jul 2020 by Eversheds Sutherland LLP

The D.C. Council is considering a new sales tax on advertising services, including digital advertising services, and personal information services. On July 6th, the D.C. Council released the Committee Print of the Fiscal Year 2021 Budget Support Act... Read More

Maryland’s Digital Advertising Tax and Sales Tax Expansion Vetoed
Posted on 8 May 2020 by Eversheds Sutherland LLP

Earlier today, Maryland Governor Larry Hogan vetoed H.B. 732 , which proposed a first of its kind Digital Advertising Tax. The Governor also vetoed H.B. 932 , which would have expanded Maryland’s sales tax to sales of digital products (both downloads... Read More

New York Bill Would Expand Sales Tax Base to Digital Advertising Services
Posted on 15 Apr 2020 by Eversheds Sutherland LLP

On April 13, 2020, legislation ( S.8166 ) was introduced in the New York State Senate that would expand the sales tax base to digital advertising services. “Digital advertising services” is defined as “advertisement services on a digital interface, including... Read More

10 Things You Need to Know About the Maryland Digital Advertising Tax
Posted on 24 Mar 2020 by Eversheds Sutherland LLP

On a recent podcast , our State and Local Tax team discussed the Maryland digital advertising tax , which proposes a first of its kind state tax on digital advertising imposed on gross revenues of up to 10%. The bill awaits Governor Larry Hogan’s signature... Read More

Podcast: Maryland’s digital ad tax – everything you need to know in 10 Minutes
Posted on 23 Mar 2020 by Eversheds Sutherland LLP

This podcast discusses the recently passed Maryland digital advertising tax , which proposes a first of its kind state tax on digital advertising imposed on gross revenues of up to 10%. The bill awaits Governor Larry Hogan’s signature – and he is expected... Read More

Maryland Passes Digital Advertising Service Tax
Posted on 19 Mar 2020 by Eversheds Sutherland LLP

Earlier today, the Maryland legislature passed H.B. 732, which proposes a first of its kind Digital Advertising Gross Revenues Tax. The legislature also passed H.B. 932, which would expand Maryland’s sales tax to sales of digital products (both downloads... Read More

A Night to Forget: Maryland’s Digital Advertising Services and Digital Products Tax Proposals Move Closer to Passage
Posted on 18 Mar 2020 by Eversheds Sutherland LLP

During the evening of St. Patrick’s Day, the Maryland State Senate passed on third reading (i.e., a floor vote) H.B. 732, which would impose a new Digital Advertising Gross Revenues Tax and H.B. 932 , which would expand Maryland’s sales tax to digital... Read More

Legal Alert: New York Senate introduces digital advertising tax bill
Posted on 16 Mar 2020 by Eversheds Sutherland LLP

On March 13, 2020, New York State Senator and Deputy Majority Leader Michael Gianaris (Democrat) introduced New York S.8056 , which would establish a tax on a digital advertiser’s annual gross revenues derived from digital advertisements in the state... Read More

Maryland Senate adds additional amendments to digital advertising tax bill
Posted on 14 Mar 2020 by Eversheds Sutherland LLP

Earlier today, the Maryland Senate considered Senate Bill 2, which would impose a new tax on digital advertising services. The Senate retained the Budget and Taxation Committee amendments that revise the sourcing provisions. However, the amendments provide... Read More

Legal Alert: Maryland’s digital advertising tax bill passes out of committee with amendments
Posted on 9 Mar 2020 by Eversheds Sutherland LLP

The Maryland Senate Budget and Taxation Committee voted to pass out of committee Senate Bill 2, which would impose a new tax on digital advertising services. The committee amended the bill to include a new sourcing provision. Now, the Comptroller of the... Read More