State Streaming Tax Efforts Buffering as Facebook, MLB Connect

Overview


Mark Nebergall, who is president of the Software Finance and Tax Executives Council, said it is “administratively burdensome” for Internet streaming services to identify where the service is used, which limits the auditing power of a state’s revenue department for any taxes imposed. He noted that taxing streaming services is difficult because the benefit of a service could be received in a location other than where the service was initially purchased.