Digital Economy

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On February 6, 2020, South Dakota Representative Finck introduced House Bill 1284, which would repeal the sales tax exemption for sales of advertising services. The South Dakota sales tax broadly applies to sales of services, unless specifically exempt. The bill has since been referred to the House of Representatives’ Taxation Committee. On Thursday, February…

Mississippi law requires “retailers” to collect and remit sales and use tax. In August 2018, the Mississippi DOR issued guidance that remote sellers with in-state sales above $250,000 are retailers required to collect sales and use tax. H.B. 379 would expand the definition of retailer to include persons who facilitate third-party sales with the same…

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 Justin Wayne, the Revenue Committee heard testimony from four witnesses, each opposing the bill. The Committee also received…

S.B. 1174, a bill seeking to simplify and reform the Florida communications services tax, has advanced in committee. The bill would expand the definition of taxable “video services” to expressly include streaming services where access to content expires at a specific time or on the occurrence of a condition subsequent. Per the legislative analysis…

On January 30, 2020, Governor Kemp signed Georgia’s marketplace facilitator bill, H.B. 276, into law. Effective April 1, 2020, the law will require marketplace facilitators to collect and remit sales and use tax on behalf of marketplace sellers. It will apply to marketplace facilitators with sales in excess of $100,000 in the state.

A…

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 a new course – proposing legislation to expand sales taxes to include advertising services or proposing entirely new taxes…

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 a draft rule.  Interested parties can attend the work group meeting on March 4,…