Utah has enacted a new 2% sales‑based excise tax imposed on the sales price of certain digital transactions.
Colorado Appeals Court Rules Netflix Subscriptions Are Subject To Sales Tax
A Colorado appeals court has ruled that Netflix subscriptions are subject to sales tax. Learn how this decision impacts digital service providers and tax compliance nationwide.
New York Rules SaaS Vendor Management System Fees as Taxable Software Licensing
The New York Tax Appeals Tribunal has upheld an earlier ruling by an administrative law judge (ALJ) that fees charged by a taxpayer for their vendor management system (VMS), provided through a software-as-a-service (SaaS) model, are subject to taxation as software licensing.
Kentucky Clarifies Sales Tax Treatment of AI-Powered Software as Taxable
Kentucky has clarified that AI-powered software is taxable under its sales tax laws, treating AI functionality as part of taxable prewritten or cloud-based software. Learn what this means for SaaS providers, software users, and compliance planning.
Chicago Rolls Out Social Media Amusement Tax
Chicago’s new Social Media Amusement Tax takes effect Jan. 1, 2026, charging social media platforms $0.50 per month per user over 100,000 Chicago users.
Chicago Personal Property Lease Transaction Tax Rate Increases in 2026
Effective January 1, 2026, Chicago’s Personal Property Lease Transaction Tax (including many cloud and software leases) increases from 11% to 15% under the 2026 Revenue Ordinance. Learn what this hike means for businesses and users of cloud services.
The Expanding Digital Tax Net – How States are Taxing Digital Goods and Services in 2025
Discover how U.S. states are broadening sales tax bases in 2025—targeting SaaS, digital advertising, data processing and more. Stay ahead of emerging state‑tax risks and compliance trends.
Washington Clarifies Multiple Points of Use (MPU) Sales Tax Exemption for Software Maintenance Agreements
The Washington Department of Revenue has issued updated guidance on the application of the multiple points of use (MPU) sales tax exemption for software maintenance agreements.
Illinois Says Artificial Intelligence Services Are Not Subject to Sales Tax
The Illinois Department of Revenue (IDOR) confirms that artificial intelligence services delivered via the cloud—without transfer of tangible personal property—are not subject to Illinois sales tax. Learn what criteria apply and how providers can qualify.
Tennessee Clarifies Taxability of Mobile Healthcare Subscriptions
Tennessee’s Department of Revenue has issued guidance clarifying when subscriptions to mobile healthcare services are subject to sales tax—explaining taxable components, exemptions, and filing requirements for providers.
New York Rules CBRE’s Facility Management Platform is Taxable Software
An NY Division of Tax Appeals ruling (DTA Nos. 829500/829501) finds CBRE’s bundled facility‑management service and web‑portal platform qualifies as pre‑written software and is fully subject to New York sales tax.
Arkansas Expands Sales and Use Tax Exemptions for Data Centers
Arkansas has broadened its data center tax incentive program effective October 1, 2025. The changes lower investment thresholds, expand eligible equipment/services, and create a “qualified large data center” category.
Indiana Letter Ruling Rules Construction Company’s Software Purchases Tax-Exempt
A new Indiana letter ruling determines that a construction company’s software purchases are exempt from sales tax under state law. Understand the ruling’s criteria, implications, and how others may qualify.
Washington’s Senate Bill 5814 Expands Sales Tax to Digital Services, Sparking Legal Concerns
Even though Senate Bill 5814 was just signed on May 20, 2025, by the Governor of Washington, legal challenges are already anticipated due to the controversial way the legislature singles out certain advertising services that are digitally or electronically delivered. The…
Artificial Intelligence Chatbot Subscription Not Subject to Indiana Sales Tax
Indiana’s Department of Revenue ruled that generative AI chatbot subscriptions accessed via website or app—without software delivery—are not subject to sales tax, aligning with existing SaaS treatment.
Maryland Enacts New Tax on Digital Advertising
The Maryland legislature overrode Governor Larry Hogan’s veto of a new tax on digital advertising (H.B. 732) on February 12, 2021, making Maryland the first state in the country to adopt a tax on digital advertising.
Maryland Comptroller Releases Updated Information on Digital Advertising Gross Receipts Tax
Maryland has updated its Digital Advertising Gross Receipts (DAGR) tax guidance, including quarterly estimated payments, appeal rules, and electronic filing requirements beginning January 2026. See what providers need to know.
Maryland’s New Tech Tax Targets Digital Services
The Budget Reconciliation and Financing Act of 2025 (House Bill 352) was signed by the Maryland Governor on May 20, 2025. This bill builds on the state’s 2021 expansion of the digital goods and services tax, imposing a 3% sales tax on a broad range of data and information technology services.
Maine Redefines Taxable Digital Services to Include Digital Audiovisual and Audio Content
Maine has updated its sales tax laws to include digital audiovisual and audio content as taxable services. Learn how this impacts streaming and digital content providers.
What Western States Can Teach Us About Sales Tax Trends
Western U.S. states are shaping the future of sales tax policy with innovative sourcing, digital tax rules, and economic nexus trends. Discover what tax pros need to know.
From Macros to LLMs: The Evolution of Sales Tax Automation
Discover how sales tax automation has transformed, from early macros to today’s cutting-edge AI and large language models (LLMs). Learn what this means for tax pros.
Texas Proposes Key Amendments to Data Processing Services Rules
Effective April 2, 2025, the Texas Comptroller of Public Accounts (Comptroller) has adopted amendments to Section 3.330 of Title 34 of the Texas Administrative Code. These amendments aim to clarify the tax implications of data processing services and are designed…
Tennessee Issues Tax Ruling on the Sales and Use Tax Applicability on Services Related to Employee Recognition Programs
A recent letter ruling from the Tennessee Department of Revenue (Department) clarifies how sales and use tax applies to various services offered in employee recognition programs.
Maryland Tax Court Allows Apple’s Challenge to Digital Advertising Tax to Move Forward
The Maryland Tax Court has denied the Comptroller of Maryland\’s motion to dismiss Apple Inc\’s refund claim for Digital Advertising Taxes paid, allowing the case to move forward in the appeals process.