Tennessee has enacted a sales and use tax exemption for qualified film or television production costs provided the Commissioners of Revenue and Economic and Community Development determine that the exemption is in the best interests of the state (such as jobs created or community impact).
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.
The Appellate Court of Illinois affirmed a lower court’s finding that a retailer’s sales of appliances were not exempt as installations into real property from ROT despite the retailer’s installation of the appliances.
In Virginia, a transaction for the sale and installation of a manufactured sign, including permanently attached supports, is a taxable sale of tangible personal property regardless of the fact that the sign may become part of real property.