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.
Subscription-Based Membership Fee Not Taxable in Colorado
The Colorado Department of Revenue has issued a private letter ruling regarding the taxability of subscription-based membership fees, the primary benefit of which is to provide the purchaser with free delivery.
Washington Clarifies Sales and Use Tax for Live Online Classes
As of February 7, 2024, Washington State has provided guidance on the taxability of live online classes.
Music Streaming in New Orleans, Louisiana Deemed Not Taxable Under Internet Tax Freedom Act
The Louisiana Board of Tax Appeals (Board) ruled that music streaming services provided by Apple (Apple Music) are not subject to tax in New Orleans (City) under the Internet Tax Freedom Act (ITFA).
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.
Board of Tax Appeals Rules Video Programming is Not Taxable Tangible Personal Property in Louisiana
The Louisiana Board of Tax Appeals granted summary judgment in favor of the taxpayer in an order dated March 14, 2024, in the case DirecTV LLC v. City of Baton Rouge, Docket No. L01329.