Colorado: The state has enacted a law imposing numerous new requirements on online marketplaces regarding the disclosure of information by “high‑volume third‑party sellers.”
Tennessee: The state enacted legislation creating a broadband equipment exemption beginning July 1, 2022, which will run for three years through June 30, 2025.
Texas: The state Supreme Court reversed a lower appellate court decision addressing how satellite radio subscription revenues should be sourced for Texas franchise tax purposes.
Ohio: The state Supreme Court, reversing a decision of the Board of Tax Appeals, held that taxable automatic data processing and electronic information services are distinct services from nontaxable personal and professional services such as software customization.
Source: KPMG
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