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
On June 24, the Rhode Island Governor signed into law S2650 Substitute A , which expands the state’s sales tax base to computer software and specified digital products, including digital audio-visual works, digital audio works, and digital books. The... Read More
Indiana released Information Bulletin #89 updating guidance for remote sellers and marketplace facilitators. The guidance, which became effective July 1, implements SEA 408 . It also notes, among other things, that marketplace facilitators must include... Read More
The recently introduced SB 8627 would require short-term rental platforms to collect and remit sales taxes on behalf of the hosts on rental units leased outside of New York City. A similar measure was introduced last year but died in committee. Read More
On June 30, Mississippi became the latest state to enact a marketplace facilitator law after Governor Tate Reeves signed House Bill 379 , also known as the “Mississippi Marketplace Facilitator Act of 2020.” The law requires most marketplace facilitators... Read More
On June 30, the North Carolina Governor signed into law a wide-ranging tax bill that includes marketplace facilitator rules for meals taxes and clarifies sales tax for download codes. HB 1080 extends marketplace facilitator collection and remittance obligations... Read More
Wisconsin’s Department of Revenue (DOR) released two proposed guidance documents answering common questions and clarifying rules applicable to marketplace sellers and providers. The proposed Marketplace Provider Common Questions generally explains the... Read More
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
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
Tennessee’s sales tax applies to the sale, lease or licensing of specified digital products. By revenue ruling , the Tennessee Department of Revenue explained that sales tax applies to customized on-hold messaging services, digital signage services, and... Read More
Vermont H. 954 , a collection of miscellaneous tax proposals, includes several digital taxation proposals. Vermont currently charges a 2.4% “universal service charge” on the sale of prepaid wireless telecommunication services. H. 954 would require marketplace... Read More
On June 19, the Mississippi House and Senate adopted the conference report on HB 379 , bringing the state one step closer to adopting marketplace facilitator legislation. The bill would mandate marketplace facilitators to collect and remit tax on behalf... Read More
The Texas Comptroller has delayed until October 2021 the effective date of a new regulation that affects where local sales tax is allocated. The rule, which amends 34 TAC § 3.334, is meant to reduce the portion of sales tax revenue received by localities... Read More
The Louisiana House sent HB 64 to the Senate for consideration. The bill would impose an 8% tax on the net revenue of fantasy sports contests. Louisiana has until its special session ends on June 30 to pass the bill, which would take effect immediately... Read More
On June 11 , Louisiana’s Governor signed SB 138 into law. The law, which takes effect July 1, will mandate sales tax collection and remittance by marketplace facilitators with either $100,000 of in-state sales or 200 in-state transactions. The law (now... Read More