On January 7, 2021, New York senator Michael Gianaris introduced S.1124, which would impose a new gross revenues tax on digital ads. The tax would be imposed on the annual gross revenues any person derives from digital advertising services apportioned to the state based on digital advertising receipts. “Digital advertising services” is defined to
New York
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…
New York Explains that Digital Marketing Service is Non-Taxable Advertising Service
By Justin Brown & Breen Schiller on
Posted in Digital Economy, New York
The New York State Department of Taxation and Finance issued an advisory opinion explaining that a taxpayer’s charges for digital marketing services are not subject to sales tax. The taxpayer provides digital marketing services to its customers which allow the customers the ability to track the effectiveness of their marketing strategies. The services provided by…
New York Department of Taxation & Finance Rules On Taxation of On-Line Clothing Subscription Services
By Eric Tresh & Eversheds Sutherland SALT on
Posted in New York
On June 30, 2020, the New York State Department of Taxation and Finance issued an advisory opinion stating that a clothing rental company’s monthly subscription fees are exempt from state sales tax. The taxpayer operated a clothing rental business, offering monthly subscriptions with fees ranging from $35 – $159 per month based on the number…
Deal of a Lifetime: New York Department of Taxation and Finance Rules Coupon Clearing and Processing Products Not Subject to Sales Tax
By Charles Capouet & Daniel Schlueter on
Posted in New York
On June 9, 2020, the New York State Department of Taxation and Finance issued an advisory opinion concluding that coupon clearing and processing products sold to advertisers that issue discount coupons and the retailers that accept them are not subject to New York sales and use tax. The taxpayers’ customers included both advertisers and retailers. …
Tax on Broadband Service Providers is New York’s Newest Bad Idea
By Nikki Dobay & Michael Hilkin on
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.…
TEI New York Chapter 57th Annual Tax Symposium
On December 9, Eversheds Sutherland SALT lawyers will present a “SALT Survival Guide” as part of the TEI New York Chapter’s 57th Annual Tax Symposium, held virtually this year.
Presentation topics include:
- Jeff Friedman and Nikki Dobay – Issues that will be addressed by state legislatures and courts in 2021 (presentation materials
…
New York Explains that Charges for Access to Digital Advertising Platform are Taxable
Posted in In the News, New York
The New York State Department of Taxation and Finance issued an advisory opinion explaining that a corporation’s charges for access to its digital advertising platform are subject to sales tax. The corporation provides digital advertising products to customers through an online management platform that allows customers to access a package of software tools to…
New York Appeals Deadlines
In this episode we discuss, “A Call for Clarity – New York Appeals Deadlines,” an article featured in Tax Notes and written by Ted Friedman, Counsel, Michael Hilkin, Counsel, and Peter Hull.
Two of these authors, Michael Hilkin and Peter Hull, join host Chris Lee, an Associate in the Atlanta Office, to discuss…
SALT Issues Related to Worker Classification and Teleworking – Part II
By Jeffrey Friedman, Michele Borens & Charlie Kearns on
This is episode two of our two-part podcast series based upon our webcast addressing SALT Issues Related to Worker Classification and Teleworking. In this marketplace podcast, we discuss SALT issues that teleworking may create for marketplaces with various business models, and provide tips on how to best position your business for the new normal of…