Artificial intelligence, or more commonly AI, seems to be what everyone is talking about nowadays. Businesses are investing hundreds of billions into AI research and, in parallel, integrating AI products into their day-to-day operations in order to maximize business savings and obtain a competitive advantage over their competitors.  It is no secret the tax treatment of AI could have profound consequences for businesses. However, most states have not made their position on the taxability of…
On June 16, 2025, Illinois Governor J.B. Pritzker signed House Bill 2755 (“H.B. 2755”) into law, which includes comprehensive amnesty programs covering taxes administered by both the Illinois Department of Revenue (the “Department”) and the Office of the Secretary of State of Illinois (the “Secretary of State”). The legislation also introduces a new amnesty program for remote retailers under the state’s Remote Retailer Occupation Tax. Under each program, in exchange for payment of any outstanding…
Joining a dating app may soon have tax implications in Washington. On April 8, 2025, House Bill 2071 was introduced with the intent of placing a monthly excise tax of $1 per resident user, to be paid by the owner of an “online dating application.” The revenue generated would be deposited into a state-operated domestic violence services account to fund support and advocacy programs across the state. The proposed tax would be levied on…
Data processing gets top billing in Texas regarding internet taxation, but it is not the only relevant taxable service in this context. If data processing is Batman, information services has long been its Robin. The two are often thought of together because of their similarities. Both taxable services are defined broadly and potentially catch a wide range of services in their nets. Both were also enacted simultaneously in the same legislation. In fact, while the…