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Sales Tax Update - June 2025

6/2/2025

Maryland Imposes New 3% Sales Tax on List of Software, IT and Data Services

On May 20, 2025 Governor Moore signed House Bill 352, enacting a 3% tax on a long list of software, data and IT services. Recall that in 2021, Maryland expanded its sales tax to include digital products, which its defined broadly to include computer software regardless of method of delivery and certain business to business services. Excluded from taxable software requires configuration (i.e., does not operate immediately “out of the box”) and customized software. In July 2022, Maryland effected additional sales tax legislation to exclude ...

Economic Nexus Update: July 8, 2020 – TN, LA, IL

Michael T Dillon, Dillon Tax Consulting LLC

7/8/2020

As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-four (44) states have adopted economic nexus provisions for sales tax compliance purposes. The biggest trends right now continue to be that states are revising their thresholds and also adopting ...

Where States Will Turn for Revenue in Response to Declining Sales Tax Collections?

Michael T Dillon, Dillon Tax Consulting LLC

5/27/2020

As I predicted in my March 25th post, Sales Tax Strategies During the Economic Disruption of the COVID-19 Outbreak, every state is revising its FY 2020 revenue forecasts in response to declining tax collections for March and April. [https://www.ncsl.org/research/fiscal-policy/ coronavirus-covid-19-state-budget-updates-and-revenue-projections637208306.aspx ] As reported by the National Conference for State Legislatures ...

Sales Tax Strategies During the Economic Disruption of the COVID-19 Outbreak

Michael T Dillon, Dillon Tax Consulting LLC

3/25/2020

As we all hunker down or at least change our daily routines to include working from home and social distancing amidst the COVID-19 outbreak, the economy struggles to adapt to the acute and devastating change in business and consumer spending. While the U.S. and global economy is dynamic and will undoubtedly adapt and recover ...

Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.

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Secured use of overpayments as periodic offsets against audit liability findings, nearly eliminating liability and reducing related interest on net tax resulting.

Nonprofit Organization

Contact Dillon Tax Consulting