Gail Cole

April 6, 2021 

Digital advertising taxes have been introduced in Connecticut, Indiana, Montana, New York, and Washington, though the Montana measure has already been tabled.

Gail Cole

March 25, 2021 

As Maryland prepares to enforce the first digital advertising tax in the nation, Massachusetts and several other states are pursuing digital advertising taxes of their own.

Gail Cole

March 22, 2021 

Lawmakers in Georgia are looking to extend the state’s sales and use tax to digital goods and services. If House Bill 594 is enacted as written, audiovisual works, electronic books, video games, and a host of other digital products and services would ...

Gail Cole

March 16, 2021 

Virginia has adopted a temporary sales tax exemption for personal protective equipment. Lawmakers hope it will encourage Virginia businesses to adhere to the measures necessary to control, prevent, and mitigate spread of the coronavirus.

Gail Cole

February 5, 2021 

There’s been a lot of emphasis in recent years on the United States Supreme Court’s 2018 decision in South Dakota v. Wayfair, Inc., which allowed states to tax businesses with no physical presence in the state. However, physical presence in a state ...

Gail Cole

February 3, 2021 

As it did in 2020, New York is looking to tax digital advertising services. Two bills introduced last week would broaden the state’s sales tax to digital advertising services. Another would tax gross revenue derived from digital advertising services ...

Gail Cole

January 26, 2021 

To help businesses weather the devastating and ongoing effects of the COVID-19 pandemic, the Comptroller of Maryland has extended filing and payment deadlines for certain Maryland business taxes.

Gail Cole

January 26, 2021 

Prior to Brexit and the implementation of the U.K. ecommerce package, companies with locations throughout the EU could freely move goods between the U.K. and other EU member states. But now that the U.K. has left the Customs Union and VAT regime, goods...

Gail Cole

November 16, 2020 

On November 3, 2020, residents of Arizona, Montana, New Jersey, and South Dakota voted to allow the possession, use, and retail sale of marijuana. Once retail stores in these states are up and running, tax from sales of cannabis and cannabis products ...

Gail Cole

August 10, 2020 

Retailers with no physical presence in Tennessee are currently required to collect and remit Tennessee sales tax if their annual sales into the state exceed $500,000. Starting October 1, 2020, out-of-state businesses and marketplace facilitators must ...

Gail Cole

August 4, 2020 

As of July 1, 2020, wineries are required to collect Chicago liquor tax on sales made directly to consumers with a Chicago address. This is a significant departure from previous policy: Chicago liquor tax applied only to sales made physically in the city through June 30, 2020.  The change to the Chicago liquor tax policy only affects wineries and other wine sellers, because breweries...…

Gail Cole

August 4, 2020 

Federal, state, and local officials scrambled to support struggling businesses and individuals when the coronavirus (COVID-19) first hit. They placed temporary moratoriums on evictions, pushed income tax due dates to July 15, and waived interest and ...

Gail Cole