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Multistate Tax  |  May 30, 2025
State Tax Matters
State Tax Matters
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Multistate Tax Alerts

Throughout the week, we highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons. Read the recent alerts below or visit the archive.



Maryland enacts sales tax on information technology and data services
On May 20, 2025, Maryland House Bill 352 (“H.B. 352”) was enacted into law. Effective July 1, 2025, H.B. 352, among other tax changes, imposes a new 3% sales tax on information technology and data services.

This Multistate Tax Alert summarizes some of the relevant provisions in H.B. 352.
[Issued: May 21, 2025] More



Washington expands sales and use tax to select services
On May 20, 2025, Washington enacted Senate Bill 5814 (“S.B. 5814”) expanding the sales and use tax laws to include select services, including information technology services, security services, and certain advertising services, among others, as taxable. S.B. 5814 also provides an exception to the retail sale of these newly taxable services when the sale occurs between members of an affiliated group. S.B. 5814 is effective October 1, 2025.

This Multistate Tax Alert summarizes some of the provisions of S.B. 5814.
[Issued: May 22, 2025] More



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In this issue

Illinois Appellate Court Affirms that Affiliate Was Not an 80/20 Company and Must be Included in Combined Return South Carolina: New Law Updates State Conformity to Internal Revenue Code


Illinois DOR Proposes Rule Changes Reflecting Taxation of Receipts from Leases and Rentals of TPP New York: Telecom Deemed Not Liable for Sales Tax on Collected Federal Universal Service Fund Fees


Texas: New Law Exempts All Intangible Personal Property from Ad Valorem Taxation


Maryland enacts sales tax on information technology and data services Washington expands sales and use tax to select services




Helpful resources

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State tax Matters archive

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