- California: Retailer that erroneously collected tax from out-of-state customers must remit to state
- Iowa: Proposed rule incorporates Department of Revenue interpretations on taxation of digital-based services
- Mississippi: Supreme Court affirms photographer does not owe tax on digital photo services
- New York: Service provider deemed to sell nontaxable information services rather than software
- Texas: Credit ratings of legal entities are taxable but credit ratings of debt obligations are not
Source: Deloitte
