On April 13, 2020, legislation (S.8166) was introduced in the New York State Senate that would expand the sales tax base to digital advertising services. “Digital advertising services” is defined as “advertisement services on a digital interface, including advertisements in the form of banner advertising, search engine advertising, interstitial advertising, and other comparable

In 2015, Chicago expanded its 9% “amusement tax” to reach amusements that are delivered electronically. In September , 2019, an Illinois appellate court held in Labell v. City of Chicago that the new streaming tax complied with the state constitution and did not violate the Internet Tax Freedom Act. On March 25, 2020, the Illinois

In Gannon v. Airbnb, Inc., a Florida appellate court held that vacation rental platforms are not required to collect local lodging tax. The ruling reasons that the tax is imposed on the owner of the property, and vacation rental platforms are “conduits,” not owners. A dissenting opinion analogized rental platforms to property managers, which