The Maryland Comptroller issued an interpretation of the Maryland Digital Advertising Tax (DAT) that excludes certain digital advertising from the DAT. A Maryland regulation – COMAR 03.12.01.01 – limits taxable “digital advertising services” to those “advertising services on a digital
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Latest from Eversheds Sutherland LLP - Page 13
Michigan Court of Appeals upholds indirect sales tax audit method
The Michigan Court of Appeals held that the Michigan Department of Treasury was permitted to engage in an indirect audit of a taxpayer because of its insufficient recordkeeping. The taxpayer operated oil change and automotive maintenance facilities in Michigan. It…
SALT Pet of the Month: Slick
Florida Circuit Court reinforces COP rule by sourcing online bill pay services to the location of the taxpayer’s own activities
The Florida Second Judicial Circuit granted summary judgment in favor of Checkfree Services Corporation, finding that Florida’s corporate income tax cost of performance apportionment rule required the sourcing of receipts from Checkfree’s online bill pay services based on Checkfree’s own…
SALT trivia – April 1, 2026
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: Which Midwest state’s legislature recently advanced a bill prohibiting local…
Texas court holds chemical manufacturer’s returnable containers qualify for manufacturing exemption
The Texas Court of Appeals considered whether a chemical manufacturer’s purchases of returnable containers were exempt from sales and use tax under Texas’s manufacturing exemption. The taxpayer manufactured chemicals for use in water treatment applications and for customers in the…
A “third way” forward: Declaratory judgments in state tax disputes
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor sit down with Counsel Charles Capouet to discuss his recent article in Tax Notes State on the use of declaratory judgments to challenge unconstitutional state taxes.…
Utah porn and ad taxes would boost litigation more than revenue
When states push the limits of tax policy, litigation often follows.
In an article for Bloomberg Tax, Partner Jeff Friedman, along with University of Connecticut School of Law Professor Richard Pomp, examines two Utah proposals – a targeted advertising tax…
SALT trivia – March 25, 2026
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: Californians are currently considering a ballot initiative that would ban…
No look-through for you: What is delivered in Texas is sourced to Texas
The Texas Supreme Court rejected a taxpayer’s refund claim asserting that its sales of bunker fuel (fuel for large, ocean-going vessels) delivered to foreign-registered ships at Texas ports were not delivered or shipped to a buyer for ultimate use or…
