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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 ...

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