Tax News

Top Story

Sales Tax Update – March 2025

Michael T Dillon, Dillon Tax Consulting LLC
3/3/2025

North Carolina Clarifies Subscriptions to Access Software vs. Digital Content

In a November 1, 2024 decision, the North Carolina Department of Revenue determined that a subscription to access digital content is taxable, whereas the same subscription to access nontaxable content is not subject to sales tax.  Taxpayer, for a subscription fee, provided users with access to its online learning platform, through which users could access songs, videos, books, printable worksheets, online video games, quizzes and other learning activities.  Users could also access online support via a chat feature.  Experiences can be adapted to be unique for each user, and the ...

read more

Archive

Sales Tax Update – March 2025

Michael T Dillon, Dillon Tax Consulting LLC
3/3/2025

North Carolina Clarifies Subscriptions to Access Software vs. Digital Content

In a November 1, 2024 decision, the North Carolina Department of Revenue determined that a subscription to access digital content is taxable, whereas the same subscription to access nontaxable content is not subject to sales tax.  Taxpayer, for a subscription fee, provided users with access ...

read more

E-Commerce and Drop Shipment Consulting

1/15/2025

Having previously served as Tax Director for a publicly traded e-commerce retailer, Mike not only brings his technical expertise to each client relationship, but also the practical wisdom of having successfully addressed these issues for the company.  Mike understands that every technical tax issue a company faces has practical implications which must be weighed and ...

read more

Sales Tax Update – March 2024

Michael T Dillon, Dillon Tax Consulting LLC
3/21/2024

On March 11, 2024, Delegate David Moon (D) introduced H.B. 1515 to the House Ways and Means Committee of the Maryland General Assembly, through which he proposed to broadly expand the sales tax base to cover many services, while reducing the sales tax rate from 6% to 5%.  Delegate Moon proposed that expanding the ...

read more