Legal Alert

Subscribe to Legal Alert via RSS

On September 1, 2026, the California Department of Tax and Fee Administration (CDTFA) published a Discussion Paper, including proposed emergency regulations (Draft Regulations) that would amend existing sales and use tax regulations and adopt new ones, on the application of the sales and use taxes to digital products. The Discussion Paper is CDTFA’s first…

On June 1, 2026, the Illinois General Assembly passed S.B. 3019. In part one of this Legal Alert series, we addressed the tax on targeted advertising services and a Social Media Platform Fee. In this part two, we address a variety of other changes, including the new Digital Asset Privilege Tax, an expansion of…

The Georgia General Assembly passed several significant tax bills during the 2026 legislative session, although the extent of income and property tax changes that were ultimately adopted was short of the groundbreaking tax reform originally proposed. The General Assembly spent significant time debating and amending various bills related to substantially decreasing the personal income…

This year’s Georgia’s legislative session is quickly progressing and the General Assembly has proposed significant legislation addressing income and property tax reform. Last Friday, March 6, 2026, was “Crossover Day” – the 28th legislative day of 40 total legislative days – marking the deadline by which all bills must have passed one legislative chamber to…

On February 12, 2026, Congress has passed a joint “disapproval” resolution for D.C.’s recent bill that decoupled from many of the tax provisions in the federal One Big Beautiful Bill Act. The joint resolution is now headed to President Donald Trump for signature. This means that the Act’s decoupling legislation has been repealed. To the…

On Friday, December 19, the City Council passed a budget which includes a new Social Media Amusement Tax (SMAT) and increases several existing taxes. If enacted, the SMAT would be a first of its kind tax (in the US) imposed exclusively on social media companies. The SMAT revenue is earmarked to fund Chicago’s mental and…

On May 20, 2025, the last day for bill signing, Washington Governor Ferguson signed two key tax bills that expand the sales tax to include additional services and increase the rates of the (awful) business and occupation (B&O) tax. Some of these increases are targeted at certain industries and will incite litigation. A projected budget…

During the 2025 legislative session, the Georgia General Assembly passed several notable tax related bills including further decreasing the income tax rate and extending the time period for taxpayers to protest and appeal the Department of Revenue’s assessments. Additionally, the legislature passed clean-up legislation to clarify procedural elements of the new Georgia Tax Court which…

In November 2024, voters approved Proposition M which provided for an overhaul of San Francisco’s gross receipts tax. (See our prior coverage here.) Proposition M changed the allocation and apportionment rules for most industries, generally requiring that three quarters of a taxpayer’s total receipts are allocated to the city on a market basis and…