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.
Washington provides interim guidance explaining new tax treatment for live presentations starting October 1, 2025
Washington’s Department of Revenue issued interim guidance explaining how live presentations will be taxed beginning October 1, 2025, including distinctions between taxable digital automated services and nontaxable live events. Learn who’s impacted and how to prepare.
Texas Issues Guidance on Warranty Claim Reimbursement Services
The Texas Comptroller released guidance clarifying the sales and use tax treatment of warranty claim reimbursement services, including when reimbursements and related service fees are taxable. Learn how the guidance affects warranty administrators, manufacturers, and service providers.
Missouri Cities Cannot Charge Streaming Services Video Service Provider Act Fees
Under newly clarified state law (2024), Missouri municipalities may no longer impose Video Service Provider (VSP) fees on streaming and internet‑delivered video services — ending local fees for platforms like Netflix, Hulu, and others.
California Provides Guidance on Taxability of Cooking Classes
California’s CDTFA has released a guide explaining when cooking classes are taxable—distinguishing instructor‑led instruction (nontaxable service) from meals sold in class (taxable). Find key take‑aways for providers.
Washington Issues Guidance on Taxability of Temporary Staffing Services
Effective October 1, 2025, Washington will tax temporary staffing services under new rules. Interim guidance clarifies definitions, sourcing, and exclusions like hospital placements. | ESSB 5814 guidance
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…
New York Rules Federal Universal Service Fees Taxable on Bundled Wireless Plans
The New York Division of Tax Appeals has ruled that Federal Universal Service Fund (FUSF) fees passed through in bundled mobile wireless plans are subject to NY state sales tax. Learn how this impacts wireless carriers and consumers.
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’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.
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.
Personalized Astrological Birth Chart Services Are Not Subject to New York State Sales Tax
The New York Department of Taxation and Finance (NYDTF) recently released an advisory option related to the taxability which concluded that the sales of personalized astrological birth chart reading services are not subject to New York State and local sales and use taxes.
Florida Provides Guidance on the Taxability of Holiday Decorations
The Florida Department of Revenue recently released TIP No. 24A01-14 which provides guidance on the taxability of interior and exterior holiday decorations.
Ohio Rules True Object is Key in Determining Taxability of Services
CheckFree, which offers a variety of financial services in the state of Ohio, brought a refund case before the Board of Tax Appeals regarding services offered by CheckFree, primarily debit authorization.
Charging a Zero Emission Vehicle is Considered Taxable Maintenance or Service in New Jersey
The New Jersey Division of Taxation has stated on its website that the charging of a Zero Emission Vehicle (ZEV) is considered a taxable maintenance or service to tangible personal property.
Texas Issues Guidance on Taxability of Certification Services and Registration Fees Provided to Learning Centers
Texas has issued a private letter ruling regarding the taxability of certification services and registration fees provided to third party learning centers.
Iowa Rules Genetic Testing Services Not Subject to Sales Tax
In a recent ruling, the Iowa Department of Revenue (DOR) addressed the taxability of genetic testing services provided by CRI Genetics, LLC.
Tennessee Issues Letter Ruling on Repair Services for Traffic Management Equipment
The Tennessee Department of Revenue (DOR) has issued a letter ruling to a company regarding the taxability of repair services performed in Tennessee on traffic management equipment which is shipped to out-of-state customers.
Colorado Rules That DNA Testing with Tangible Personal Property is Nontaxable Service
The Colorado Department of Revenue (DOR) issued a private letter ruling regarding a company’s sales of ancestral and health reports and the saliva kits used to collect customers’ DNA for generating the reports.
Kentucky Changes Filing Thresholds and Adds Exemptions
Kentucky enacted legislation effective July 15, 2024, that expands sales tax exemptions and changes definitions and filing thresholds.
Texas Issues Letter Ruling Providing Guidance on Various Website-Related Services
The Texas Comptroller has issued a private letter ruling in response to a taxpayer’s request regarding the taxability of website design, development, marketing, and advertising services.
New York Upholds Advertising Analysis Service as Taxable Information Service
The Appellate Division, Third Department, of the state of New York has upheld a Tax Appeals Tribunal Ruling that a business that creates and provides recommendations based on data from advertising campaigns is providing taxable information services.
Arkansas Rules Artificial Turf Installation to Not Be Taxable Landscaping
Arkansas Tax Appeals Commission determined that a company\’s installation and repair of artificial turf for athletic fields did not qualify as a taxable landscaping service.
Nebraska Expands Sales Tax Exemptions: Supporting Non-Profits, Agriculture, and Construction
Overall, these changes aim to support specific sectors of the economy, reduce financial burdens on certain organizations, and streamline processes for construction projects.