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Start Time:
2:00 PM EST
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Ethan Castillo
(216) 858-3652

Recent technological advancements have significantly impacted the imposition of state and local taxes (SALT) for both taxpayers and taxing authorities, and nowhere is this more evident than in the area of indirect taxes. For example, Massachusetts has enacted a statute requiring the acceleration of sales tax remittance which would have been administratively impossible in the not-too-distant past.  Maryland is poised to become the first state to impose a gross receipts tax on proceeds from digital advertising services. Further, as the pandemic has rapidly accelerated the shift to online spending, marketplace facilitator obligations to collect and remit sales tax have been evolving and changing. Finally, states have continued to enact and adjust sales tax collection rules in response to the 2018 U.S. Supreme Court ruling in South Dakota v. Wayfair. For many businesses, indirect tax planning and compliance has an increased sense of urgency as they balance these new developments in an uncertain environment. We will discuss these and other significant indirect tax developments.

Learning objectives

  • Describe the Massachusetts accelerated sales tax remittance rules
  • Summarize Maryland digital tax legislative actions
  • Analyze state tax changes resulting from marketplace facilitator laws
  • Create awareness of ongoing Wayfair reforms

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