North Carolina HB 1079, providing a variety of sales tax changes, has been approved by both houses of the legislature and now awaits the Governor’s signature. In particular, the bill would exclude from sales and use tax sales of digital educational services and would exempt: (1) sales to home school operators of digital audio
Legislative
State tax legislative proposals and activities
Louisiana Legislature passes Marketplace Collection Bill
Posted in Legal Alert, Marketplace
On May 28, 2020, the Louisiana Legislature passed S.B. 138, which, if signed by the Governor, will require marketplace facilitators to collect and remit state and local sales and use taxes if they exceed an economic nexus threshold of $100,000 in sales or 200 transactions in the state in the current or previous calendar year.…
North Carolina Proposes Extending Marketplace Obligations to Local Meals Taxes
By Jonathan Feldman on
Posted in Marketplace
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…
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…