Representative J.D. Prescott (R) introduced Indiana House Bill 1312, which would impose a surcharge tax on social media providers. This proposed bill shares similarities with proposed digital advertising taxes in Maryland and New York, except that Indiana’s proposed surcharge tax is targeted at social media providers deriving revenue from advertising services on their
New York Rings in the New Year by Proposing Bill that Would Expand Sales Tax Base to Digital Advertising Services
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 “digital advertising services” as “advertisement services on a digital interface, including advertisements in
Tax on Broadband Service Providers is New York’s Newest Bad Idea
Companion bills recently introduced in New York State (A. 11180 and S. 9112) would impose a temporary tax on businesses that provide broadband internet access service. Revenues generated from the tax would be earmarked to fund the provision of broadband internet access services to students in the state during the COVID-19 pandemic.
Maryland’s Proposed Digital Advertising Tax (HB 732) – Insights and Analysis
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 session on January 13, 2021.
- On May 7, Governor Larry Hogan vetoed H.B. 732, which proposed a first
Tennessee DOR answers FAQs on sales of pre-recorded instructional videos
Colorado updates regulations concerning remote sellers and marketplace facilitators
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 a marketplace facilitator’s marketplace. A second set updates Rule 39-26-102(3) to clarify when a retailer is doing
United States representatives introduce anti-DST resolution
On September 9, US Congressmen Dan Kildee (D-MI) and Ron Estes (R-KS) introduced a House Resolution condemning foreign digital services taxes. H.Res. 1097 expresses “strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies” and called “on all other countries to cease and desist from implementing any
Virginia provides guidance on peer-to-peer vehicle sharing tax
Virginia’s peer-to-peer vehicle sharing tax, passed in April, takes effect on October 1. Generally, vehicle owners with up to ten shared vehicles will be subject to a 6.5% gross tax. The law obligates vehicle sharing platforms to collect the tax on behalf of the owners if the platform has established sufficient contact with the state.
Massachusetts Appeals Court issues opinion favorably interpreting Internet Tax Freedom Act’s screening software requirement
On September 4, 2020, in New Cingular Wireless PCS LLC v. Commissioner of Revenue, No. 18-P-1317, the Massachusetts Appeals Court held that the Internet Tax Freedom Act (ITFA) preempted Massachusetts’ sales tax on New Cingular Wireless’ (NCW) Internet access charges. The court concluded that NCW satisfied ITFA’s requirement that it offer screening software
California DTFA Proposes Guidance on Drop Shipment Taxation
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 is accepting written comments and will hold a virtual hearing on the proposal on September 15.