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.
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.
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.
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.
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…
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.
Does Your SaaS Business Owe Sales Tax? A Full Breakdown
A common thread between tax laws and regulations around Software-as-a-Service (SaaS) is their constant evolution, making it difficult to keep up with these crucial updates. For SaaS companies, managing these changing rules can be daunting, especially as more states and…
Texas Issues Guidance on Taxability of Cryptocurrency Mining Services
The Texas Comptroller issued a private letter ruling discussing the taxability of hosting and repair services for machines used for cryptocurrency mining.
Video Game Publisher’s In-Game Items, Virtual Currency, and Optional Subscriptions are Not Taxable in Indiana
The Indiana Department of Revenue (Department) determined that a video game publisher based outside the state does not have to collect sales tax on three different optional purchases.
Illinois Releases Letter Ruling on Health and Fitness Software and App Downloads
In a letter ruling dated September 17, 2024, the taxpayer, a foreign-based company, who sells subscription-based coaching for health, fitness, mental wellness, and nutrition, has asked the Illinois Department of Revenue for a Private Letter Ruling (PLR) regarding the taxability of its subscriptions.
New Illinois, Louisiana and Maine Changes Effective January 1, 2025
New Illinois, Louisiana and Maine Changes Effective January 1, 2025
Sales Tax in 2025: What You Need to Know
Sales tax changes are inevitable. You can fear them, loathe them, or pretend they don’t exist, but it’s better to meet them head on so you can be tax compliant.
Your Guide to Sales Tax in the Mountain Region
Let\’s explore the key developments shaping sales tax in the Mountain Region, empowering you with the knowledge to navigate these changes confidently and efficiently.
Services to Canned Computer Software, and Digital Goods, are considered taxable in PA
The Commonwealth of Pennsylvania Department of Revenue recently shared written guidance on the taxability of Canned Computer Software, Digital Goods, and Related Services.
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.
Michigan Deems NFTs Taxable in Certain Conditions
The Michigan Department of Treasury has deemed non-fungible tokens (NFTs) as taxable if they represent an ownership interest in tangible personal property. However, NFTs that represent digital goods are not taxable.
Pennsylvania Rules Cloud Computing and Support Services for Canned Computer Software as Taxable
The Board of Finance & Revenue of Pennsylvania recently reviewed petitions filed by One Market Data LLC, challenging the revocation of its sales tax license and the assessment of tax, penalties, and interest for the period between January 2020 and December 2022.
Missouri Unplugs Local Franchise Fees for Streaming
Missouri Governor Michael L. Parson signed into law S.B. 872 and H.B. 2057, exempting streaming and satellite TV companies from local franchise fees.
Oklahoma Enacts Exemption for Machinery Used in Digital Asset Mining
Oklahoma has enacted a sales tax exemption for sales of machinery and equipment and electricity used for commercial mining of digital assets purposes in a colocation facility.
Vermont Repeals Exemption on Cloud Software Effective July 1, 2024
The Vermont Legislature has overridden a veto by Governor Phil Scott to enact legislation that repeals the state’s sales and use tax exemption for remotely accessed prewritten computer software, commonly referred to as cloud software.
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.
Virginia Budget Updated for Sales Tax Expansion to Digital Goods
Virginia Governor Glenn Youngkin signed the state budget bills, H.B. 6001 and H.B. 6002, on May 13.