Frankfurt Kurnit Klein & Selz

You may recall that in February 2021, Maryland became the first U.S. state to enact a tax on digital advertising services, including...

A recent New York Tax Appeals Tribunal decision provides a good reminder of the subtle distinction between those information services...

Only a month after Maryland adopted a gross receipts tax on digital advertising revenues, the Maryland Senate, by a vote of 46-0, has...

As in other states (including Maryland, Nebraska and West Virginia), New York State legislators have recently trained their sights on...

In November 2018, I posted about a New York State Division of Tax Appeals administrative law judge decision finding that an Apple Inc....