Tax Law

Recent Posts

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

Wisconsin DOR Proposes Guidance for Marketplace Sellers and Providers
Posted on 9 Jul 2020 by Eversheds Sutherland LLP

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

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

Tennessee Ruling Clarifies Scope of “Digital Products”
Posted on 2 Jul 2020 by Eversheds Sutherland LLP

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 Legislature Addressing Several Digital Tax Issues in Miscellaneous Tax Bill
Posted on 2 Jul 2020 by Eversheds Sutherland LLP

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

Mississippi Legislators Adopt Marketplace Facilitator Bill Conference Report
Posted on 26 Jun 2020 by Eversheds Sutherland LLP

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

Texas Delays Effective Date of Tax Sourcing Rule
Posted on 25 Jun 2020 by Eversheds Sutherland LLP

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

Louisiana House Advances Fantasy Sports Tax Bill
Posted on 25 Jun 2020 by Eversheds Sutherland LLP

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

Louisiana Enacts Marketplace Facilitator Legislation and Issues Related Guidance
Posted on 24 Jun 2020 by Eversheds Sutherland LLP

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