New York Archives

The Sun Has Set On New Hampshire v. Massachusetts

August 16, 2021 By Michael Tedesco and John Wilson 7 Mins Read

The Supreme Court has denied review of New Hampshire’s lawsuit against Massachusetts seeking to invalidate the latter’s controversial personal income tax sourcing regulation. The Supreme Court’s highly anticipated decision was likely influenced by the acting U.S. Solicitor General’s amicus brief arguing against the Supreme Court taking up the case. The Supreme Court has thus passed on reviewing the broader issue of whether and to what extent a state may impose its personal income tax on…

Connecticut’s Digital Advertising Tax Continues to Move Forward

June 2, 2021 By Maria Eberle, Lindsay LaCava, Mark Yopp and Dmitrii Gabrielov 3 Mins Read

Connecticut legislative leaders recently announced support for a digital advertising tax (“Connecticut Digital Advertising Tax”) proposed by the Connecticut Joint Committee on Finance, Revenue and Bonding (the “Finance Committee”). Connecticut joins Maryland, Massachusetts, New York, and Texas, among others, as states with concrete digital advertising tax proposals on the table (and in Maryland’s case, an enacted law).

New York State Budget Enacts Several Tax Increases

April 13, 2021 By Maria Eberle, Lindsay LaCava, Dmitrii Gabrielov, Michael Tedesco and Joshua Lin 10 Mins Read

On April 7, 2021, the New York Legislature passed the New York Budget Bill for fiscal year 2022 (S2509–C/A3009-C) (the “Enacted Budget”), ushering in a slew of tax increases for businesses and high-income earners. As of the time of publication of this post, New York Governor Andrew Cuomo had not yet signed the Enacted Budget, but has indicated that he will do so. The Enacted Budget is the result of a months-long negotiation process that…

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

March 24, 2021 By Maria Eberle, Lindsay LaCava, Mark Yopp and Joshua Lin 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…