The Nebraska Supreme Court held that a telecommunications construction company was liable for sales taxes on both its purchases of construction materials to build telecommunications infrastructure and for its subsequent sales of services installing and... Read More

In 2020, state and local tax practitioners have witnessed the emergence of a new trend: the proposed taxation of advertising services and data usage. In this Bottom Line videocast , Charles Capouet and Samantha Trencs discuss: the proposed Maryland... Read More

On February 13, 2020, the Nebraska Legislature’s Revenue Committee heard testimony on Legislative Bill 989 , which would expand Nebraska’s sales tax base to include sales of digital advertisements. After an introduction by the bill’s sponsor, Senator... Read More

Over 40 state legislatures have convened their 2020 legislative sessions. Last year, states moved quickly to impose collection and remittance obligations on remote sellers and marketplace facilitators in light of Wayfair. This year, states are charting... Read More