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PwC: US Indirect Tax Digest – February 2024

Highlighting indirect tax developments

  • Illinois amends regulation addressing taxability of SaaS and computer licenses
  • New Mexico adopts digital advertising tax rules addressing sourcing
  • New York tax appeals tribunal denies credits for tax refunded at lease end
  • South Carolina Appeals Court affirms sales tax applies on facilitated sales prior to enacted marketplace provider statute
  • Texas Comptroller of Public Accounts adopts local sales tax sourcing rule

Source: PwC


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