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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.
In this issue
- Colorado expands sales/use tax to software downloads, apps and remote access
- Illinois enacts budget bill with new digital taxes and social media platform fee, among other items
- Kentucky expands sales and use tax to data brokering services, makes additional changes
- Maryland enacts statutory framework for MPU certificates effective January 1, 2027
- Tennessee Court of Appeals finds software licenses exempt from business tax; cloud-based hosting and services taxable
US Indirect tax quarterly digest - 2nd quarter 2026
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