Gail Cole

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 ...

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.

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 ...

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 ...

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.

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...

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 ...

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 ...

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 ...

Shipments that cross international borders are often subject to customs duties or tariffs, but sometimes they aren’t. The product being shipped may be tax exempt. Or, the value of the shipment may be under the country ...

Lawmakers in Louisiana have made it easier for the Louisiana Department of Revenue to provide tax relief in the wake of a gubernatorial or presidential declaration of disaster or emergency.