North Carolina- Legislature Approves Sales and Use Tax Exclusion for Digital Educational Services

House Bill 1079 clarifies current tax law to make digital educational content exempt from sales tax. North Carolina HB 1079 has been approved by both houses of the legislature and now awaits the Governor’s signature. In particular, the bill would Continue reading North Carolina- Legislature Approves Sales and Use Tax Exclusion for Digital Educational Services

Maine- Maine Revenue Services (“MRS”) Reminder: Sales Tax and Withholding Tax Deadlines Remain Unchanged

As recently announced in Tax Alerts by MRS, the deadlines for filing and paying Maine sales tax and state withholding tax are unchanged.  This is because, unlike income tax, sales tax and state withholding tax are “trust fund” taxes held Continue reading Maine- Maine Revenue Services (“MRS”) Reminder: Sales Tax and Withholding Tax Deadlines Remain Unchanged

New York- Temporary Authorization to Use Digital Signatures on Certain Documents Due to the Novel Coronavirus, COVID-19

Pursuant to Governor Cuomo’s Executive Order 202.15 issued in response to the Coronavirus COVID-19 situation, the Department of Taxation and Finance is temporarily authorized to accept digital signatures in place of handwritten signatures on documents related to the determination or collection of Continue reading New York- Temporary Authorization to Use Digital Signatures on Certain Documents Due to the Novel Coronavirus, COVID-19

Utah – Restaurants Must Collect and Pay Taxes on Deliveries Effective July 1, 2020

Change Effective July 1, 2020 The 2020 Utah Legislature passed SB 114, which changes the definition of “marketplace facilitator” to exclude those who facilitate sales for restaurants. As a result, businesses that take orders for restaurants, including delivery services, will Continue reading Utah – Restaurants Must Collect and Pay Taxes on Deliveries Effective July 1, 2020

Multistate – Study Shows Decline In Personal Income Tax and Sales Taxes As A Result Of Covid

“U.S. cities are projected to lose about $360 billion of revenue through 2022 because of the economic damage caused by the coronavirus pandemic, an unprecedented loss that would trigger deep spending and job cuts, according to a National League of Continue reading Multistate – Study Shows Decline In Personal Income Tax and Sales Taxes As A Result Of Covid

Alabama – DOR Revenue Abstract August 2018 Sales Taxes Up 6.62%

The Department of Revenue released its Revenue Abstract compiling revenues generated from the various taxes imposed by the state. Sales tax collections increased 6.62% from August 2017 to August 2018 bringing in $199,317,195 in August 2018 compared to $186,937,752 last Continue reading Alabama – DOR Revenue Abstract August 2018 Sales Taxes Up 6.62%

California – “Effective July 1, 2017 the State Board of Equalization has been restructured to better serve taxpayers”

The Department of Tax and Fee Administration (CDTFA) is replacing the Board of Equalization (BOE) in the administration of California sales and use taxes – A big move in a short period of time for broad sweeping reasons. The new Continue reading California – “Effective July 1, 2017 the State Board of Equalization has been restructured to better serve taxpayers”

Multistate – Tax day 2016: Why is April 18 – not April 15 – the tax deadline this year?

www.al.com by Leana Gore – April 14, 2016 “Usually, when April 15 falls on a weekend the tax deadline is moved to the following Monday. April 15 falls on a Friday this year but another event, Emancipation Day, is pushing Continue reading Multistate – Tax day 2016: Why is April 18 – not April 15 – the tax deadline this year?