The North Carolina legislature has introduced a pair of bills, H.B. 1080 and S.B. 727, which would require marketplace facilitators of prepared food delivery to collect local meals taxes on top of the existing obligation to collect state sales tax. The pending bills also clarify that the state’s marketplace collection threshold of $100,000 or
Legislative
State tax legislative proposals and activities
Missouri Fails to Pass Marketplace Facilitator Legislation
By Jonathan Feldman on
Posted in Marketplace
Legal Alert: Maryland’s digital advertising tax bill passes out of committee with amendments
Posted in Digital Economy, Legal Alert
The Maryland Senate Budget and Taxation Committee voted to pass out of committee Senate Bill 2, which would impose a new tax on digital advertising services. The committee amended the bill to include a new sourcing provision. Now, the Comptroller of the Treasury must determine when gross revenues are derived from digital advertising services…



