In GeTtin’ SALTy Episode 84, Nikki Dobay and Samantha Trencs discuss California Senate Bill 122, its expansion of sales tax to certain software and digital products, and related compliance considerations for businesses.…
California’s CDTFA addressed stakeholder questions on proposed SB 122 regulations, including software and SaaS tax sourcing, MPU rules, contract transitions, and compliance ahead of the Jan. 1, 2027, effective date.…
In GeTtin’ SALTy Episode 83, Nikki Dobay and Glenn Newman examine New York City’s pied-à-terre tax, implementation hurdles, and potential legal challenges.…
In a pending precedential decision, the California Office of Tax Appeals held that gain from the sale of a beverage distribution division was not apportionable to California because the division was not part of a unitary business.…
Nikki Dobay and guest DeAndré Morrow break down three landmark decisions issued by the Maryland Tax Court on Aug. 14 finding Maryland’s first-in-the-nation digital advertising tax unconstitutional on multiple grounds, including the Federal Internet Tax Freedom Act (ITFA), the Dormant…
After years of litigation focused largely on procedural questions, the Maryland Tax Court has issued three significant decisions addressing the merits of Maryland’s Digital Advertising Gross Revenues Tax).…
In this episode of the GeTtin’ SALTy podcast, Nikki E. Dobay and Washington State Representative April Berg discuss a proposal to replace Washington’s longstanding B&O tax with a margins-based tax structure and explore broader state tax policy developments.…
Colorado’s H.B. 26-1223 expands sales and use tax to software and SaaS beginning Jan. 1, 2027, but key sourcing and exemption questions remain unanswered as the Colorado Department of Revenue begins its rulemaking process.
The NYC Department of Finance has issued final rules and mailed notices to affected property owners, setting a Sept. 18, 2026, exemption filing deadline. Property owners — especially those holding residences through trusts or entities — may wish to evaluate…
On July 21, 2026, the California Department of Tax and Fee Administration (CDTFA) held its first implementation workshop meeting regarding Senate Bill 122 (SB 122), which extends California’s sales and use tax to digital software and software-as-a-service (SaaS) effective Jan.…