United States Alaska’s Capital City Partially Repeals Local Sales Tax Exemption for Cruise Ship Transactions 18 December 2021
United States Florida: marketplace providers and taxpayers required to collect sales tax on remote sales and to file returns electronically 18 December 2021
United States Texas Determines the Sales and Use Tax Treatment of a Mobile Ordering Application Platform 15 December 2021
United States Peer-to-Peer Car Sharing is Subject to Sales Tax as Tangible Property, Not Service, Says Connecticut Revenue Department 12 December 2021
United States Wisconsin: Department of Revenue proposes rule changes to reflect marketplace facilitator provisions 12 December 2021
United States Wisconsin: Department of Revenue updates guidance on sales and purchases of digital goods and information services 12 December 2021
United States Massachusetts: Appellate Tax Board explains that Department of Revenue cannot enforce Wayfair retroactively 12 December 2021
United States California: Revisions to drop shipment rule address marketplace sales transactions 12 December 2021
United States US Maine withdraws sales tax transaction threshold for foreign sellers 08 December 2021
United States New York: Creating, Operating and Hosting Websites and Mobile Apps Deemed Not Taxable 03 December 2021
United States Massachusetts DOR Proposes Regulation on New Accelerated Sales Tax Remittance Requirements 03 December 2021
United States California: Marketplace Facilitators Must Register, Collect and Remit Specified Fees 03 December 2021
United States A Global Perspective on U.S. State Sales Tax Systems as a Revenue Source: Inefficient, Ineffective, and Obsolete 01 December 2021
United States Arizona Business Owner Complains Louisiana Sales Tax is Unconstitutional for Out-of-State Sellers 30 November 2021
United States Bundled Hardware and Software Subscription Subject to Service Occupation Tax in Illinois 30 November 2021
United States New York: ALJ Holds that Fees Charged Were for Nontaxable Services Rather than Taxable Software 26 November 2021
United States Louisiana Sales and Use Tax Commission for Remote Sellers Posts Draft VDA Guidance 26 November 2021
United States Arizona DOR’s Draft Ruling for Comment Addresses Taxability of Rented Servers and Web Hosting 26 November 2021
TurkeyUnited States Turkey announces Joint Statement with the United States on Unilateral Measures Compromise – Digital Services Tax 24 November 2021