Legislative trends in state and local tax that emerged during Quarter 1 2023. States cutting rates. States continue to move toward single sales apportionment. States continue to introduce digital advertising tax, data tax, social media bills despite the Maryland litigation.
House Revenue Committee will hold an informational hearing on three taxpayer-friendly bills: H.B. 2546, which would eliminate Oregon’s throwback rule for sales factor purposes; H.B. 2575, which would provide associational standing in the Oregon Tax Court; and H.B. 2576.