In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Meredith Beeson, Director of State Government Affairs with the Global Business Alliance (formerly known as the Organization for International Investment) in Washington, DC. They discuss the Global Business Alliance, its state tax priorities and
Policy and Legislation
Maryland’s General Assembly Overrides Veto of Digital Products Tax
Posted in Digital Economy, Policy and Legislation
On February 12, 2021, the Maryland General Assembly voted to override Governor Larry Hogan’s veto of House Bill 932, which subjects digital products (both downloads and streaming) to the state’s sales and use tax.
As the Maryland Senate voted 29-17 and the Maryland House of Delegates voted 90-44, the bill received the required three-fifths…
The Latest on Maryland’s Digital Advertising Tax
Posted in Digital Economy, Policy and Legislation
On February 12, 2021, the Maryland General Assembly voted to override Governor Larry Hogan’s veto of H.B. 732, which creates an entirely new gross revenues tax on digital advertising services.
As the Maryland Senate voted 29-17 and the Maryland House of Delegates voted 88-48, the bill received the required three-fifths vote by both chambers…
Kansas House of Representatives introduces bill establishing sales tax on digital property and subscription services
By Jonathan Feldman, Chris Lee & Charles Capouet on
Posted in Digital Economy, Policy and Legislation
On February 3, 2021, the Kansas House of Representatives introduced H.B. 2230, which would expand the state’s sales tax to include all sales of digital property and subscription services, regardless of whether the purchaser has a permanent right to use the property or whether the right to use the property is conditioned on continued…
Maryland Enacts the Nation’s First Digital Advertising Gross Receipts Tax
Posted in Digital Economy, Policy and Legislation
This afternoon, the Maryland Senate voted 29-17 to override Governor Larry Hogan’s veto of House Bill 732, which creates an entirely new gross revenues tax on digital advertising services – display ads, search engine ads, mobile application ads, and ads within a piece of software.
Yesterday, the Maryland House of Delegates voted 88-48 to…
A Runza for Lunch in Nebraska, Followed by Pecan Pie for Dessert in Alabama
By Nikki Dobay & Jonathan Feldman on
Posted in Podcast
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Patrick Reynolds, Senior Tax Counsel, with the Council On State Taxation (COST) and fellow Partner Jonathan Feldman. They discuss a Nebraska bill that would fix an issue related to Internal Revenue Code section…
Maryland House of Delegates Overrides Gov. Hogan’s Veto of Digital Advertising Tax Bill
Posted in Digital Economy, Policy and Legislation
Maryland is one step closer to enacting the nation’s first digital advertising tax. This afternoon, the Maryland House of Delegates voted 88-48 to override Governor Larry Hogan’s veto of House Bill 732, which would create an entirely new gross revenues tax on digital advertising services – display ads, search engine ads, mobile application…
Georgia Advances 2021 IRC Conformity Legislation
By Jonathan Feldman on
Posted in Policy and Legislation
Georgia’s income tax conformity bill, HB 265, unanimously passed the state House on February 9, 2021, and is now pending the Senate’s review. Georgia’s conformity to the federal Internal Revenue Code (IRC) is updated annually to adopt the most recent federal tax law changes. As such, HB 265 seeks to conform Georgia’s tax code…
Another One: Proposed Montana Bill Would Tax Digital Advertising Services
By Nikki Dobay & Eversheds Sutherland SALT on
Posted in Digital Economy, Policy and Legislation
A digital advertising tax proposal (LC 3237) has been drafted in Montana at the request of a Republican legislator. The bill, currently in draft form, would impose a new 10 percent tax on the annual gross revenues derived from digital advertising services in Montana on each person with worldwide annual gross revenue from…
Connecticut Joins List of States Attempting to Tax Digital Advertising Services
By Nikki Dobay & Eversheds Sutherland SALT on
Posted in Digital Economy, Policy and Legislation
On January 29, Connecticut Rep. Josh Elliot, D-Hamden, and twenty-four other co-sponsors filed proposed HB 6187, which proposes to establish a 10 percent tax on the annual gross revenues derived from digital advertising services in the state for any business with annual worldwide gross revenues exceeding $10 billion. The proposed bill calls for…