Tax Law

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New York Rings in the New Year by Proposing Bill that Would Expand Sales Tax Base to Digital Advertising Services
Posted on 31 Dec 2020 by Eversheds Sutherland LLP

Legislation ( S.302 ) was prefiled in the New York State Senate for the 2021-2022 legislative session that would expand the sales tax base to digital advertising services. The bill was prefiled by Democratic State Senator Kevin Thomas . The bill defines... Read More

New York Explains that Digital Marketing Service is Non-Taxable Advertising Service
Posted on 18 Dec 2020 by Eversheds Sutherland LLP

The New York State Department of Taxation and Finance issued an advisory opinion explaining that a taxpayer’s charges for digital marketing services are not subject to sales tax. The taxpayer provides digital marketing services to its customers which... Read More

New York Department of Taxation and Finance explains that digital advertising platform is taxable software
Posted on 13 Nov 2020 by Eversheds Sutherland LLP

On November 6, the New York State Department of Taxation and Finance issued an  advisory opinion  explaining that charges by a company for access to its digital advertising platform are subject to sales tax.  The company’s customers can access the online... Read More

Maryland’s Proposed Digital Advertising Tax (HB 732) – Insights and Analysis
Posted on 8 Oct 2020 by Eversheds Sutherland LLP

Ongoing insights and analysis regarding Maryland’s proposed digital ad tax bill The Latest Maryland lawmakers are expected to revive a pair of failed controversial tax expansion proposals shortly after the scheduled start of the next legislative... Read More

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