- New York State Department of Taxation and Finance reaffirmed ITFA protections against state and local taxation of internet access
- Petitioner sought clarity on whether subscription to secure hosted exchange service would be subject to New York State sales tax
- Department ruled that electronic mail services are included in ITFA definition of Internet access and are not subject to sales tax
- ITFA, enacted in 1998 and made permanent in 2016, protects digital services from state taxation
- Recent cases, such as Petition of Verizon New York Inc., have reinforced ITFA’s preemptive power in protecting digital services from state taxation
Source: insidesalt.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
