In this mid-year GeTtin’ SALTy podcast episode, host Nikki Dobay and MultiState Associates’ Morgan Scarboro break down the state and local tax developments shaping 2026 — from digital advertising taxes and NOL caps to key legislative battles in Illinois, Virginia, New Jersey, and Pennsylvania — and look ahead to what the second half of the year may hold.
Continue Reading GeTtin’ SALTy Episode 79 | Mid-Year SALT Legislative Roundup: Digital Ads, Data Brokers, and the States to Watch in 2026
Colorado legislation expands the state’s sales tax treatment of electronically delivered software beginning Jan. 1, 2027.
Continue Reading Colorado Expands Sales Tax to SaaS and Downloaded Software Beginning Jan. 1, 2027
As governments seek new revenue sources, retail delivery fees are on the rise. Retailers may wish to understand the legal distinction between taxes and fees – and what it means for their compliance obligations.
Continue Reading Tax or Fee? Retailer Considerations for the Rising Wave of ‘Delivery’ Charges
California’s tax landscape is shifting fast. This episode breaks down Governor Newsom’s newly signed budget, including a SaaS sales tax and credit limitations, alongside the ballot measures California voters will face in 2026 – from a proposed billionaire wealth tax to a personal income tax surcharge extension.
Recent state court decisions are reshaping how states source receipts for income, franchise, and gross receipts tax purposes—particularly for businesses that sell through intermediaries.
Continue Reading Retail’s New Fault Line: ‘Ultimate Destination’ Reshapes Sales Sourcing
On June 18, 2026, the Massachusetts Supreme Judicial Court (SJC) held that a proposed initiative petition, No. 25-18, to reduce the Commonwealth’s personal income tax rate from 5% to 4% cannot appear on the November 2026 ballot. In Lewis Finfer & others v. Attorney General & others, SJC-13885, the Court found that the
Illinois’ fiscal year 2027 budget introduces a series of state and local tax changes aimed primarily at digital business models, platform-based revenue, and emerging industries, while also incorporating limited relief provisions and targeted business tax changes.
Continue Reading Illinois Enacts FY 2027 Budget with Significant State and Local Tax Changes
On June 22, the Virginia legislature approved its 2026 biennial budget, which includes a first-of-its-kind tax on electricity certain data centers consume.
Continue Reading Virginia Legislature Approves Tax on Data Center Electricity Consumption
Comments and testimony were submitted on proposed Illinois tax regulations addressing addback provisions for interest and intangible expenses.
Continue Reading Illinois Proposed Addback Regulations Raise Questions on Clarity, Administrability
A California budget trailer bill would extend sales tax to software and SaaS and adjust business credit limits, with potential implications for tax planning and compliance.