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The City of Chicago Issues Nexus Guidance and Safe Harbor In Light of Wayfair and Illinois State Level “Economic Nexus” Standards

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The City of Chicago recently issued nexus guidance and a limited safe harbor for City tax purposes in light of the U.S. Supreme Court’s pivotal South Dakota v. Wayfair ruling and the State of Illinois’ statutory economic nexus standards. True to form, the City implemented its new nexus standards by executive action via publication of a “nexus and safe harbor” “information bulletin” on its website (available on the City’s website, here), as opposed to the Chicago City Council more formally (and more appropriately) adopting a new ordinance.

Massachusetts Joins the Digital Advertising Tax Wave

By , , and 5 Mins Read

State legislators in the Massachusetts House of Representatives recently introduced four bills on the taxation of digital advertising services. Two of these bills propose a tax on digital advertising services, a third bill would set up a “special commission” to study how to generate revenue from digital advertising, and a fourth bill appears to be a placeholder for some action on digital advertising taxation.  This makes Massachusetts one of the latest states to join the wave of state digital advertising tax proposals targeting large digital advertising service providers.  We have previously covered Maryland’s digital advertising tax, the first in the nation to become law, and various other states’ pending digital and data tax proposals, including New York and Texas.  Below, we summarize and compare the various Massachusetts proposals.

Texas Lawmaker Introduces Digital Ad Tax Bill: How Does It Stack Up to Maryland’s?

By , , and 5 Mins Read

Texas has now joined the growing number of states proposing digital advertising taxes that we have covered previously on SALT Savvy, including Maryland’s first-in-the-nation digital advertising tax law and other proposals from Connecticut, New York, and Montana. This new Texas bill—H.B. 4467— would take effect in 2022. The Texas proposal is very similar to the recently-enacted Maryland digital ad tax (H.B. 732) and would impose a new “digital advertising tax” on annual gross revenues derived…

Something Fishy in the False Claims Act World

By and 5 Mins Read

New York lawmakers recently introduced two bills to expand the application of the New York State False Claims Act (“FCA”). The first intends to require the FCA to apply to non-filers, the second to remove the scienter element (i.e., no longer imposing a “knowing” requirement). Although both bills are retroactive and concerning, removing the scienter element should put all businesses on high alert as enforcement of the tax laws could now be in the hands…

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