Video & Transcript Research : 'digital services tax'

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MN

Minnesota 2025-2026 Regular Session

House Taxes Committee 3/18/26

Taxes

Transcript Highlights:
  • </c><00:03:41.200><c> Um</c> Services." Well, not completely. Um Services." Well, not completely.
  • </c> facility providing a similar service? facility providing a similar service?
  • </c> for the services that they provide. for the services that they provide.
  • Do you have lab services?
  • Do you have lab services? services? services?
Bills: HF4343
MN

Minnesota 2025-2026 Regular Session

House Taxes Committee 3/25/26

Taxes

Transcript Highlights:
  • c><00:53:15.120><c> an</c> digitalization, uh, a service, or an digitalization, uh, a service, or an
  • This bill would actually impose a tax on all digital and non-digital advertising services, with exceptions
  • c> advertising</c> digital and non-digital advertising digital and non-digital advertising services<01
  • By simply including digital advertising services in the Minnesota sales tax, we could collect hundreds
  • </c> sales tax to fund public services. sales tax to fund public services.
Bills: HF4561, HF4343
WA

Washington 2025-2026 Regular Session

Senate Ways & Means Jan 22nd, 2026 at 04:00 pm

Ways & Means

Transcript Highlights:
  • service provided by a business are not subject to retail sales tax.
  • It imposes the use tax on all the newly created retail services.
  • and retail sales tax or the services and other activities B&O tax classification.
  • And I'm curious, there are some of the definitions in here that are interpreting the service sales tax
  • Tax on live presentation services in the bill. It was exempt in ESSB 5814, yes.
Summary: The Ways and Means Committee held public hearings on several tax and retirement-related bills. Senate Bill 6073 would move eligible Department of Natural Resources wildland and aviation firefighters from PERS into LEOFF 2 prospectively. Committee staff outlined the higher retirement age and benefit costs under LEOFF 2 and noted a small implementation cost and a modest actuarial rate increase. DNR and labor representatives supported the bill, saying the firefighters face significant physical and mental risks and deserve LEOFF coverage; a senator asked about LEOFF board review and was told the bill was requested by DNR, not the board. Senate Bill 6113 was presented as a set of technical and administrative tax-code fixes tied largely to last session’s ESSB 5814, including clarifying taxable retail services, use tax treatment, a transition period for businesses reclassified into retailing B&O, and other corrections. DOR said the bill codifies guidance and is revenue neutral, while several speakers from schools, arts groups, newspapers, broadcasters, and business organizations said some provisions go beyond technical cleanup and would continue or expand unintended consequences from last year’s tax changes. Concerns focused on sales tax treatment of school services, live presentations and rehearsals, and a new section affecting newspaper and broadcaster advertising exemptions if litigation is lost. Some business groups were supportive of the technical fixes but asked for amendments. Senate Bill 6116 would restore the vapor products tax structure for nicotine-containing vapor products, moving them back to the per-milliliter tax and restoring revenue distributions to the Andy Hill Cancer Research account and the Foundational Public Health Services account, retroactive to January 1, 2026. Supporters from public health and the cancer fund said the bill would correct an unintended diversion of revenue and preserve funding, while tobacco-control groups opposed lowering the tax on vapor products, arguing it would weaken public health policy. Retailers and harm-reduction advocates supported the bill, saying the 95% tax created compliance problems, harmed small businesses, and encouraged illicit sales. Senate Bill 6129 proposed a broader overhaul of nicotine and tobacco taxes, including a single 90% tax on nicotine products, a 10% flavor tax, higher cigarette taxes, and new distributions to cancer research and public health accounts. Public health, pediatric, and anti-tobacco groups strongly supported the bill as a way to reduce youth use and raise revenue, while retailers, tobacco businesses, and some consumers opposed it as regressive, harmful to small businesses, and likely to drive sales to illicit or out-of-state markets. Several speakers also raised concerns about tribal consultation, the treatment of menthol and flavored products, and the impact on modified-risk products. The committee also heard briefings and began testimony on Senate Bill 6162, a property tax reform bill that would expand senior and disability property tax relief, increase income thresholds and deductions, and consolidate the state property tax rate.
TX

Texas 89th Regular

S/C on Telecommunications & Broadband May 2nd, 2025

S/C on Telecommunications & Broadband

Transcript Highlights:
  • Senate Bill 924 relates to the entities that provide cable services.
  • First, it revises the definition of cable service and includes the language of other services offered
  • Sales tax on that as well. If I choose not to buy the sausage, I don't have to pay any sales tax.
  • Streaming services would now not have to pay the franchise fee.
  • Within that area, we have very high rates of connectivity and service.
TX

Texas 89th Regular

S/C on Telecommunications & Broadband May 2nd, 2025

S/C on Telecommunications & Broadband

Transcript Highlights:
  • This relates to increasing access to and reducing the tax on Internet services.
  • And lastly, members, it provides tax relief to support broadband expansion by exempting internet service
  • Video service means...
  • tax.
  • on the cable service.
WA

Washington 2025-2026 Regular Session

House Finance Jan 30th, 2026 at 01:30 pm

Finance

Transcript Highlights:
  • As background, the state imposes a 3.6% tax on solid waste collection services.
  • This tax singles out social media companies while exempting other online services, such as messaging
  • This tax singles out social media companies while exempting other online services, such as messaging
  • sales tax on services bill.
  • tax burden on entities that operate within the insurance ecosystem, including service providers whose
Summary: House Finance held hearings on several tax-related bills. HB 2038 would impose a 0.4% additional B&O tax on businesses operating social media platforms starting in 2027 and direct the revenue to a new youth behavioral health account. The sponsor and supportive youth witnesses said social media contributes to youth anxiety and problematic internet use and that the bill would fund prevention and behavioral health services. Opponents from business and tech groups argued the tax unfairly targets one sector, could violate federal internet tax law, and should be funded through the general fund instead. HB 2297 would create local tax incentives to help grocery stores in underserved communities, including preferential city B&O rates, a sales tax exemption for security services, a property tax exemption program, a B&O credit, and a B&O exemption for certain locally owned or employee-owned stores. Supporters, including food access advocates, local officials, grocers, and residents of food-desert neighborhoods, said the bill would help preserve and attract grocery stores in communities that have lost access to healthy food. Counties supported the concept but raised concern about the bill’s sales tax exemption, saying local revenue losses should be minimized. HB 2382 would raise cigarette taxes by $2 per pack, restructure vapor and other tobacco taxes, and dedicate portions of the revenue to emergency medical services, tobacco enforcement, and public health accounts. Supporters said higher tobacco taxes reduce smoking, generate revenue, and help fund cancer research and public health programs. Retailers and industry groups opposed the bill, warning it would hurt small stores, push sales to illicit or out-of-state markets, and burden lower-income consumers. HB 2487 would narrow the B&O tax exemption for insurers after a 2024 Supreme Court decision, with retroactive application to 2019; DOR and patient advocates supported it as a clarification to prevent an overly broad exemption, while insurers and business groups opposed the retroactivity and warned of higher premiums and ambiguity affecting related insurance activities. HB 2018 would raise the solid waste tax by 0.5% annually for five years and create a local government solid waste assistance account; counties and solid waste officials supported it as a way to stabilize funding for waste management as landfill revenue declines, and the hearing included public testimony in favor. No committee votes were taken in the transcript.
AL

Alabama 2026 Regular Session

Alabama Senate County and Municipal Government Committee Feb 4th, 2026

County and Municipal Government

Transcript Highlights:
  • And four-digit code on the credit card.
  • </c> services provider." services provider." &gt;&gt; favorable. &gt;&gt; favorable.
  • ,</c><00:29:57.760><c> either</c> administrative services, either administrative services, either contracts
  • But my fear would be if this grew, grew, grew, you know, would the services provided suffer?
  • </c><00:32:01.120><c> provided</c> you know, would the services provided you know, would the services
WA

Washington 2025-2026 Regular Session

Senate Ways & Means Feb 9th, 2026 at 10:30 am

Ways & Means

Transcript Highlights:
  • is held to create a discriminatory tax on advertising services under federal or state law, then all
  • similar performances, effectively making such services exempt from retail sales tax.
  • product tax, and oil spill response tax to the aeronautics account.
  • , they have to pay taxes in that state because they have nexus. ...product or a service in another state
  • tax also.
AZ

Arizona 2026 Regular Session

03/04/2026 - Senate Regulatory Affairs and Government Efficiency

Regulatory Affairs and Government Efficiency

Transcript Highlights:
  • Madam Chair, members, House Bill 2010 deems it unlawful for a seller of digital goods to offer for sale
  • or advertise a digital good to a purchaser using the terms “buy” or “purchase,” or any other term that
  • a reasonable person would understand to confer an unrestricted ownership interest in that digital good
  • The bill outlines the applicability of the digital goods advertising requirements, requires any affirmative
  • Finally, the bill deems a violation of the digital goods advertising requirements an unlawful practice
WA

Washington 2025-2026 Regular Session

House Finance Jan 20th, 2026 at 08:00 am

Finance

Transcript Highlights:
  • This tax replaces the state's B&O tax for public service companies.
  • Part four relates to local sales and use tax to fund services for children and families.
  • Part five relates to local sales and use tax for housing and related services.
  • property tax levy, by way of background: mental health services and services for people with developmental
  • property tax levy to mental health and developmental disability services.
Summary: House Finance heard briefings and testimony on several bills. HB 2559 would let cities and counties impose an additional 4% excise tax on lodging and short-term rentals starting in 2027, with revenues dedicated to affordable housing programs; staff explained the existing lodging-tax structure and caps, and the prime sponsor said the bill is a local option aimed at addressing housing loss from short-term rentals. HB 2133 would make permanent the property tax exemption for multipurpose nonprofit senior citizen centers; staff described the current exemption and fiscal note, and the sponsor and one supporter said it helps keep senior centers open, while a question was raised about whether other nonprofit community centers could qualify. HB 2135 would increase and extend the disabled veterans adaptive housing sales-tax remittance, raising the lifetime cap from $2,500 to $5,000, increasing the statewide cap, extending the expiration to 2038, and adding JLARC review; the sponsor and a veterans coalition testified in support, saying it helps federal grant dollars go further for accessible housing. The committee then heard HB 2442, an eight-part local government revenue and flexibility bill. Staff said it would expand or authorize several local tax tools and uses, including broader use of real estate excise tax revenues, a new voter-approved affordable-housing REET option for cities, a county public utility tax, a new local sales tax for children and family services, broader uses for housing and related services taxes, changes to county mental health and veterans levies, longer levy lid-lift periods, and expanded uses for rental car tax revenue. The sponsor argued the bill gives local governments needed flexibility without creating a new statewide tax, while supporters from counties, cities, housing groups, and some service providers said local governments need more tools to address housing, behavioral health, children’s services, and infrastructure. Opponents from utilities, realtors, water and sewer districts, wireless carriers, auto dealers, and tax groups argued the new or expanded taxes would be regressive, raise housing and utility costs, or lack a sufficient nexus to the stated uses. No votes were taken in the portion provided. After that, the committee returned to HB 2559 for public testimony. Supporters, including county and city representatives and housing advocates, said short-term rentals reduce long-term housing supply and that the bill would give local communities a targeted tool to fund affordable housing. Opponents, including short-term rental owners and managers, said the bill would hurt small operators, reduce supplemental retirement income, and could be better addressed through broader lodging taxes rather than singling out short-term rentals. The hearing also included questions about the bill’s tax structure and how revenues would be used, but no action was taken in the excerpt.
WA

Washington 2025-2026 Regular Session

House Finance Jan 29th, 2026 at 01:30 pm

Finance

Transcript Highlights:
  • It would authorize a new local sales and use tax to fund services for children and families.
  • It was authorized a new local sales and youth tax to fund services for children's and food.
  • It was authorized a new local sales and youth tax to fund services for children's and families.
  • This would require voter approval before the sales and use tax for services for children and families
  • in a net increase in taxes to fund veteran services, disabled citizens.
Summary: House Finance heard briefings on several tax and housing-related bills, including HB 1717 on a local sales and use tax remittance program for affordable housing, HB 1859 on expanding affordable housing opportunities on religious organization property, HB 1960 on a renewable energy excise tax, HB 2133 on making a senior center property tax exemption permanent, HB 2135 on extending a disabled veterans housing tax preference, HB 2140 on tax treatment for land transferred to government entities, HB 2442 on a broad package of local tax and levy authorities, and HB 2559 on a local option excise tax on short-term rentals for affordable housing. Staff also described proposed substitutes and amendments for each measure, including changes to administration, eligibility, effective dates, tax credits, voter-approval requirements, and JLARC review provisions. During executive action, the committee adopted amendments to HB 1960 clarifying tax administration and JLARC independence, while rejecting an Orcutt amendment that would have adjusted property tax levies for renewable energy projects. The committee also adopted a technical correction to HB 2133 and an effective-date amendment to HB 2135. Amendments to HB 2442 and HB 2559 that would have required voter approval or provided state tax credits were rejected. Members debated the policy impacts of local taxing authority, housing affordability, and tax burdens on property owners, veterans, seniors, and short-term rental operators. The committee voted to report HB 1717, HB 1859, HB 1960, HB 2133, HB 2135, HB 2140, HB 2442, and HB 2559 out of committee with do pass recommendations. HB 1960 passed on a recorded vote of 11 ayes and 4 nays; HB 2442 and HB 2559 each passed 9-6; the other measures were approved by voice vote, generally 15-0. The meeting then adjourned.
OK

Oklahoma 2026 Regular Session

Revenue and Taxation REVISED Feb 9th, 2026 at 01:30 pm

Revenue and Taxation

Transcript Highlights:
  • The IRS strives not only to administer the tax laws but to do so with excellence in customer service,
  • tax that they paid for.
  • digital technology.
  • So, my understanding is that the tax credit is to go against the liability, the tax liability or exposure
  • Who may not be getting taxed to the point.
OK

Oklahoma 2026 Regular Session

Revenue and Taxation REVISED Feb 9th, 2026

Revenue and Taxation

Transcript Highlights:
  • tax that they paid.
  • The other would be the affordable housing tax credit.
  • The other would be the affordable housing tax credit.
  • Because I personally don't want tax money being forgone for housing because I personally don't want tax
  • So my understanding is the tax credit is to go against the tax liability exposure of the employee.
Summary: The Senate Revenue and Taxation Committee took up a mix of tax policy, incentive, and administrative measures, beginning with an annual motion authorizing the chair to request OSBI background checks for any Horse Racing Commission nominees. The committee then passed Senate Bill 1839, as amended, to create a de minimis ad valorem tax exception for personal property valued at $5,000 or less per account. The committee also confirmed Daniel LaFortune to the Oklahoma Tax Commission by a 12-0 vote, with LaFortune emphasizing his IRS background and commitment to customer service and fairness. Several other bills were approved, including Senate Bill 1280 to align the plugging fund sunset date in the tax code with another statute; Senate Bill 1832 to reauthorize income tax refund checkoffs for veterans programs; Senate Bill 2001 to freeze property taxes for three years for homeowners displaced by a turnpike or eminent domain, though members raised concerns about downsizing and future valuation; and Senate Bill 1405 to renew the wildlife diversity checkoff, with testimony clarifying it would fund non-game species rather than predator reintroduction. Senate Bill 1989 also passed, expanding the Oklahoma College Savings Plan to accept digital payment platforms such as Venmo and PayPal, with members discussing how deposits would be tracked. The committee then considered Senate Bill 2143, which would allow counties to use aerial or satellite imagery and fixed-wing aircraft for property assessment while excluding drones; supporters cited efficiency, safety, and accuracy, while opponents raised privacy, foreign-company, and taxpayer-frustration concerns. The bill passed 7-4. Senate Bill 1393, a housing redevelopment tax credit for vacant and abandoned properties, passed 8-3 after discussion about affordable housing requirements and project ranking. The committee also approved three Incentive Evaluation Commission recommendations: Senate Bill 1392 to increase the aerospace engineer employee tax credit, Senate Bill 1395 to limit carryforward of the new jobs tax credit to seven years, and Senate Bill 1400 to consolidate aircraft-related sales tax exemptions. The meeting adjourned after the chairman noted more bills would be heard at a later meeting.
AZ

Arizona 2026 Regular Session

01/26/2026 - Senate Finance

Finance

Transcript Highlights:
  • There's numerous federal tax credit dollar-for-dollar tax credits out there.
  • fund is a tax cut, a tax credit.
  • So that is for tax year—the current tax year just started, right?
  • Let's put it this way: the tax rates—now our tax rates, we have a flat tax rate, so that's less of an
  • Years in income tax.
TX

Texas 89th Regular

Criminal Jurisprudence Apr 1st, 2025

Criminal Jurisprudence

Transcript Highlights:
  • to services. services that could enhance their safety and understanding about the legal process.
  • It's never something that we want to continue to share and pour out of us is taxing.
  • CJ's Victim Services, and then they get notified that the offender is up for parole.
  • And that's on behalf of Child Abuse and Forensic Services and myself.
  • Texans, trust rights share. services to provide safe transportation.
WA

Washington 2025-2026 Regular Session

House Finance Jan 22nd, 2026 at 01:30 pm

Finance

Transcript Highlights:
  • As background, an emergency medical service, or EMS, levy is a regular voter-approved property tax levy
  • , contribute to their community, and pay the taxes that fund government services.
  • Either services are cut or pressure builds to raise taxes elsewhere.
  • The B&O and sales tax on services, in particular, hit our industry very hard.
  • The B&O and sales tax on services, in particular, hit our industry very hard and translate into higher
Summary: The committee first heard House Bill 2140, which would exempt land sold or transferred to a governmental entity from the additional tax owed when land is removed from an open space current-use classification in certain circumstances. Staff explained the bill’s current-use tax rules and noted the fiscal impact is expected to be minimal but indeterminate. Representative Lowe said the bill is meant to fix a narrow problem where a county takes a small frontage strip for public purposes and the owner is still charged back taxes; FutureWise testified in support of the intent but asked for language tweaks to ensure the transferred land does not later become incompatible with agricultural or open-space use. The hearing on HB 2140 was then closed. The committee then heard House Bill 2326, which would allow a fire protection district to impose an EMS levy on the portion of its district not already covered by another taxing district’s EMS levy, with voters in the affected area approving it. Fire district and fire chief representatives testified in support, describing situations where a small overlap prevents most residents in a district from voting on or funding EMS service. Opponents argued the bill would add to property tax burdens. Testimony concluded and the hearing was closed. Next, House Bill 2334 was heard, responding to the federal decision to stop minting new pennies by setting rules for rounding cash transactions to the nearest five cents. Staff said rounding would apply only to cash payments and would occur after taxes and fees are included; the fiscal note was described as indeterminate but minimal at the state level, with some implementation costs. Retail and grocery groups generally supported the bill but requested clarifying amendments and protections related to tax obligations, consumer lawsuits, SNAP equal-treatment rules, and local ordinances; other testimony supported the measure as a practical response to the penny’s disappearance. The hearing was then closed. Finally, the committee heard House Bill 2100, a proposed payroll expense tax on large operating companies to fund the new Well Washington Fund for higher education, health care, cash assistance, energy, and housing, with an oversight board and a credit for eligible city payroll taxes. Staff described a substitute narrowing the bill to employers with 250 or more employees and at least $7 million in payroll, with several public-sector and health-related exemptions; the fiscal note projected substantial revenue. Supporters, including labor, poverty, housing, health, and faith advocates, said the bill would help offset federal cuts and protect vulnerable residents. Business, retail, hospitality, construction, and chamber representatives opposed it, warning about job losses, higher costs, and harm to competitiveness. The prime sponsor said the bill is intended as a near-term response to federal funding cuts, and testimony continued with many additional witnesses before the transcript ended.
OK
Transcript Highlights:
  • Bill 44 extends sales tax exemption to contractors for nonprofits.
  • They're not getting paid upfront for those services. Does that make sense?
  • Oklahoma now as opposed to going to the Oklahoma tax commission.
  • Senate bill 1400 combines several existing sales tax.
  • Income tax credits open for questions. Having a do pass and a second.
TX
Transcript Highlights:
  • and also by reaching out to all others that share our service.
  • at the retail tax rate.
  • It's per barrel we get severance tax revenue.
  • If you have increased production, you're bringing in sales tax severance tax revenue.
  • Texas has historically been able to fund critical services without imposing burdensome new taxes, thanks
NM

New Mexico 2026 Regular Session

Senate - Tax, Business and Transportation Feb 5th, 2026 at 04:18 pm

Senate Tax, Business & Transportation

Transcript Highlights:
  • No tax increase. Senate Bill 190 does not raise taxes.
  • It does not increase the tobacco tax or create any new taxes.
  • It's already taxed.
  • There's new taxes.
  • This isn't raising taxes. It's essentially In your brief opening. This isn't raising taxes.