Video Streaming, Lodging and Other Local Tax Issues

Insights: Events Video Streaming, Lodging and Other Local Tax Issues

Council on State Taxation’s 2023 SALT Workshop for Technology Companies

Local taxes continue to create complex and non-uniform outcomes, often precipitating controversial audits and protracted litigation. This session will survey issues with local transactional taxes, including attempts to tax accommodation services and current litigation over using right-of-way franchise fee laws to tax video streaming services. The speakers will provide an overview of an STRI study on problems associated with the decentralized administration of local lodging taxes, including some states’ efforts to rectify the lack of uniformity in local tax administration.