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Multistate Tax  |  October 28, 2022
State Tax Matters
State Tax Matters
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Multistate Tax Alerts

Throughout the week, we highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons. Read the recent alerts below or visit the archive.



Maryland Circuit Court Strikes Down Tax on Digital Advertising Services
On October 21, 2022, the Anne Arundel County Circuit Court struck down Maryland’s Digital Advertising Services Gross Receipts Tax on grounds that the tax is unconstitutional and violates the Internet Tax Freedom Act.

This Multistate Tax Alert summarizes the ruling.
[Issued: October 24, 2022] More



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In this issue

Income/Franchise
Illinois DOR Addresses Tax Treatment of R&D Expenditures and Cryptocurrency Transactions

Illinois DOR Addresses Use of Alternative Apportionment on Sale of Right to Receive Payments and Goodwill

New York: Taxpayer Must Include Royalty Payments Received from Foreign Affiliates in Tax Base

Sales/Use/Indirect
Illinois DOR Answers Questions Involving Marketplace Facilitator Nexus and Responsibilities

Washington Advisory Addresses Taxation of International Investment Management Services

Property
Michigan Appellate Court Affirms Reduced Valuation of Owner-Occupied Big-Box Retail Store

Multistate Tax Alerts



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