Tax Law

Recent Posts

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

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

Colorado updates regulations concerning remote sellers and marketplace facilitators
Posted on 18 Sep 2020 by Eversheds Sutherland LLP

On September 10, the Colorado Department of Revenue promulgated four sets of regulations related to remote sellers and marketplace facilitators. One set, adopts a special rule that establishes the sales tax requirements and conditions for sales made through... Read More

California DTFA proposes guidance on drop shipment taxation
Posted on 9 Sep 2020 by Eversheds Sutherland LLP

On August 25, California’s Department of Tax and Fee Administration released a discussion paper and proposed amended regulations to clarify when marketplace facilitators are considered the retailer with regard to drop shipment transactions. The CDTFA... Read More

California DTFA Proposes Guidance on Drop Shipment Taxation
Posted on 2 Sep 2020 by Eversheds Sutherland LLP

On August 25, California’s Department of Tax and Fee Administration released a discussion paper and proposed amended regulations to clarify when marketplace facilitators are considered the retailer with regard to drop shipment transactions. The CDTFA... Read More

Virginia Issues Draft Sports Betting Regulations
Posted on 20 Aug 2020 by Eversheds Sutherland LLP

On August 10, the Virginia Lottery released full draft sports betting regulations for public comment. The regulations will implement H.B. 896/S.B. 384, signed into law on April 22 as Chapter 1218 . The proposed regulations concern operations, internal... Read More

South Carolina Reminds Marketplace Facilitators of Responsibility for COVID-19 Surcharges
Posted on 20 Aug 2020 by Eversheds Sutherland LLP

South Carolina Information Letter No. 20-23 clarified that COVID-19-related surcharges, takeout charges, and the like are subject to sales tax. The information letter, released August 5, “remind[ed]” taxpayers that the 6% sales tax applies to “gross proceeds... Read More

Tennessee Requires Marketplace Facilitators to Collect Occupancy Taxes
Posted on 6 Aug 2020 by Eversheds Sutherland LLP

On July 22, the Tennessee Governor signed into law S.B. 1778, which requires short-term rental unit marketplace facilitators to collect and remit local occupancy tax. The bill, as amended, defines “short-term rental unit marketplace” to mean any person... Read More

Ohio Updates Sourcing Guidance for Marketplace Facilitators
Posted on 7 Aug 2020 by Eversheds Sutherland LLP

Late last month, the Ohio Department of Taxation updated its existing sourcing bulletin to provide that marketplace facilitator sales into the state are sourced for sales and use tax purposes at the location where a consumer receives an order or service... 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

Rhode Island Expands Sales Tax Base to Software, Digital Downloads
Posted on 10 Jul 2020 by Eversheds Sutherland LLP

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 Publishes Remote Seller and Marketplace Facilitator Guidance
Posted on 10 Jul 2020 by Eversheds Sutherland LLP

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

New York Considers Requiring Rental Platforms to Collect Tax
Posted on 10 Jul 2020 by Eversheds Sutherland LLP

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

New Mississippi Marketplace Facilitator Law Leaves Food Delivery Services off the Menu
Posted on 9 Jul 2020 by Eversheds Sutherland LLP

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

North Carolina Extends and Clarifies Sales Tax Rules
Posted on 9 Jul 2020 by Eversheds Sutherland LLP

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