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Trends and Legislative Highlights in State and Local Tax Q1 2023

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. ....

United States , New Mexico , Oregon Tax Court , Oregon House Revenue Committee , Kentucky House , Kentucky House Bill , Ax Trends 2023 , Ive States Cut Tax Rates , Ingle Sales Factor Apportionment For Tax Years , Digital Advertising Tax , Data Tax , Social Media Bills ,