A Massachusetts representative has introduced House Bill 4179, a proposed 6.25% excise tax on gross revenue from digital advertising provided within Massachusetts. Following its introduction, House Bill 4179 was referred to the Legislature’s Joint Committee on Revenue for review. The bill proposes to tax revenue sourced to Massachusetts arising from banner advertisements, search engine

On September 30, California Governor Gavin Newsom signed AB 1402, which amends California’s sales and use tax law to require marketplace facilitators to register, collect, and remit certain fees on the retail sale of various items of tangible personal property sold in California. Under current law, a marketplace facilitator that facilitates the retail sale

On September 9, California AB 1402 was enrolled and presented to Governor Newsom for his signature. The legislation requires marketplace facilitators to register, collect, and remit specified fees administered under the Fee Collection Procedures Law that are imposed upon the retail sale of tangible personal property in the state. Specifically, the legislation requires marketplace facilitators

Effective August 6, 2021, Illinois amended its unclaimed property law to include cryptocurrency. SB 338, Public Act 102-0288, was approved by the Governor and became law the same day. Under the unclaimed property law, “virtual currency” is presumed unclaimed after 5 years of no indication of interest by the apparent property owner. The new

The Texas Comptroller of Public Accounts held its annual meeting on August 17 and provided taxpayers with updates regarding legislation, audit procedures, staffing, and other related topics. The meeting, which was held virtually, struck a positive tone regarding Texas’ fiscal outlook and taxpayer-friendly procedural changes.

Audit updates: hope in sight for staffing shortages and the

Oregon Governor Kate Brown recently signed Senate Bill 164 (SB 164), which provides a fiscal-year filing option for Oregon Corporate Activity Tax (CAT) taxpayers who use a fiscal tax year rather than a calendar year for federal tax purposes. SB 164 provides that for a fiscal tax year ending during 2021, taxpayers will be required

In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined again by Jeff Newgard, Principal and Owner of Peak Policy, to review tax developments of the recently concluded Oregon legislative session. Their discussion focuses on the corporate activity tax (CAT) technical corrections bill (SB

Louisiana codified an individual income tax exemption for “digital nomads.” SB 31 (Effective Jan. 1, 2022). “Digital nomads” are defined as individuals who establish residency in Louisiana after December 31, 2021, have health coverage, and work remotely, full-time for a nonresident business. The exemption applies to 50% of the digital nomad’s gross wages, not to