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Tax publication

US Indirect tax quarterly digest - 3rd quarter 2026

  • Publication
  • 5 minute read
  • October 08, 2026

Welcome to the US Indirect Tax Digest. We highlight significant sales and use tax legislative enactments, regulatory adoptions, judicial decisions, and administrative guidance. We hope that you find the digest valuable and look forward to your feedback.     

Jennifer Jensen

In this issue

  • California’s application of sales/use tax to digital products--CDTFA releases discussion paper and draft emergency regulations
  • Illinois enacts transaction tax on cryptocurrency via “digital asset business activity”
  • Legal challenges to Illinois' Digital Asset Tax Act
  • Maryland Tax Court finds digital advertising tax invalid in three refund cases 
  • Pennsylvania shifts to destination-based sourcing for local sales tax

US Indirect tax quarterly digest - 3rd quarter 2026

(PDF of 183.25KB)

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Ed Geils

Ed Geils

US Tax Knowledge Management Leader, PwC US

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