On December 1, 2020, the Colorado Department of Revenue adopted amendments to its tangible personal property rule – Rule 39-26-102(15) – that will impose sales tax on sales of streaming digital goods. The Department considers these amendments to be a... Read More

In this episode, SALT Shaker podcast host Chris Lee discusses recent sales tax rulings from Colorado (PLR-20-2008) and Missouri (Ltr Rul 8095) and an ALJ income tax nexus decision from New York City (In the Matter of Mars Holding Inc .). ... Read More

Last month, the Colorado Department of Revenue released revised  guidance  on marketplace sales taxation. The document provides a high-level overview of the tax rules applicable to marketplace transactions, such as definitions and information related... Read More

The Colorado Department of Revenue has determined that an information technology provider’s sale of its backup service, which allowed its customers to back up business applications, files, and systems, and also included the delivery of computer servers... Read More

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

The Colorado Department of Revenue has proposed several regulations related to taxation of digital goods, remote sales, and marketplace collection. First, it proposed a “doing-business” rule , which clarifies a person maintains a business in Colorado... Read More

With the threat of COVID-19 looming, several state legislatures will halt or temporarily suspend their legislative sessions, including: Colorado, Delaware, Connecticut, Georgia, Kentucky, Maine, Maryland, New Hampshire, and Vermont. For many states, this... Read More

The Colorado Court of Appeals held that the City of Aurora correctly levied use tax on American Multi-Cinema, Inc.’s (AMC’s) license agreements with film distributors. The court concluded that the true object of the arrangement was to obtain tangible... Read More

The Colorado Department of Revenue will hold a stakeholder work group to discuss a draft sales tax rule that will “clarify the Department’s treatment of digital goods as tangible personal property.”  In advance of the meeting, the Department has prepared... Read More

The Colorado Supreme Court issued two decisions simultaneously holding that neither Oracle Corporation nor Agilent Technologies, Inc. were required to include in their combined income tax returns holding companies that did not meet the statutory definition... Read More

In Washington they did. Voters overwhelmingly rejected the measure that would have imposed an income tax on the state's wealthiest citizens. They also voted to repeal the sales tax on candy and a special excise tax on soft drinks. . . . But in Colorado... Read More