Clear Skies for Cloud Tax in South Carolina
Recently, The South Carolina Department of Revenue (“Department”) issued Private Letter Ruling 14-2 which found that cloud computing and storage services are not subject to South Carolina’s tax on...
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Minnesota exempts webinars from sales and use tax Recently, Minnesota revised Tax Fact Sheet 177, announcing that webinars are tax exempt from sales tax starting July 1, 2014. In order to qualify for...
View ArticleFlorida’s Rose By Any Other Name: A “Music Service […] is a Music Service;”...
Recently, the Florida Department of Revenue (“Department”) issued companion advisory opinions 14A19-005 and -006. The Department found that purchases and rentals of online movies and music are not...
View ArticleMichigan Extends Nexus to Similarly Named Businesses
Recently, Michigan Governor Rick Snyder signed two bills that introduce affiliate and click-through nexus: S.B. 658 (for sales tax) and S.B. 659 (for use tax). The bills take effect October 1, 2015....
View ArticleNew York Advises Sales of “Computing Power” Not Taxable
Yesterday, the New York Department of Taxation and Finance Office of Counsel issued advisory opinion TSB-A-15(2)S holding that cloud computing vendors providing “Internet infrastructure” were not...
View ArticleCongress’ Newest Attempt to Legislate Over Quill
Recently, the Remote Transactions Parity Act of 2015 (“RTPA”; H.R. 2775) has been introduced to the House Committee on the Judiciary. Its introduction was due to Representative Jason Chaffetz’s (R-UT)...
View ArticleNevada Enacts Click-Through, Affiliate Nexus
On May 27, Nevada enacted legislation (A.B. 380) that adds click-through and affiliate provisions to its sales and use tax laws. Click-through nexus is effective October 1, 2015. Affiliate nexus is...
View ArticleAlabama Remains Sweet Home for Streaming Content
Recently, a coalition of legislators and advocacy groups prevented the Alabama Department Revenue from imposing sales tax on streaming content. The Department proposed to amend Administrative Code...
View ArticleMontana: OTCs Subject to Retroactive Sales Tax Assessments
Recently, the Montana Supreme Court ruled 5-to-2 that online travel companies (OTCs) were subject to sales tax under the existing sales tax statute. Furthermore, their liability is retroactive to...
View ArticleLos Angeles Settles Disputed Phone Tax for $92.5M
Recently, a class of plaintiffs settled with City of Los Angeles over its alleged unlawful collection of telephone utility user tax (UUT). The class alleged that the Los Angeles Municipal Code exempted...
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