Mark Nebergall
Subscribe to Mark Nebergall's PostsMark Nebergall advises clients on all aspects of tax policy with respect to software transactions at state, federal and international levels. He also works with McDermott’s tax controversy team handling tax litigation where he brings his former experience as a litigator for the US Department of Justice, Tax Division. Mark combines tax policy and tax litigation skills to help solve client tax problems holistically. Read Mark Nebergall's full bio.
Maryland Digital Advertising Services Tax—Implementation Delay Likely
By Michael Kimberly, Stephen P. Kranz and Mark Nebergall on Mar 2, 2021
Posted In Allocation/Appointment, Constitutional Issues, Maryland, Nationwide Importance
On the morning of Friday, February 26, 2021, the Maryland Senate Budget and Taxation Committee added a new item to its agenda for the hearing later that morning. The new item was proposed amendments to Senate Bill 787, a bill that would amend the Maryland Digital Advertising Tax by excluding broadcasters and news media and...
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Maryland Enacts First Digital Advertising Services Gross Receipts Tax: Now What?
By Stephen P. Kranz, Mark Nebergall and Eric Carstens on Feb 12, 2021
Posted In Allocation/Appointment, Connecticut, Constitutional Issues, Indiana, Maryland, Montana, Nationwide Importance, New York, Oregon, Washington
General Assembly Veto Override On February 12, 2021, the Maryland General Assembly overrode Governor Larry Hogan’s veto of HB 732 (2020) (the Act), a bill enacting a first-of-its-kind digital advertising services tax on the annual gross receipts from the provision of digital advertising services in Maryland. The tax only applies to companies having annual gross...
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Batten Down the Hatches: Digital Tax Nor’easter Coming This Fall
By Mark Nebergall, Eric Carstens and Stephen P. Kranz on Jun 28, 2019
Posted In Connecticut, Rhode Island, Sales Tax, Tax Base
Recently passed budget legislation in both Connecticut and Rhode Island included tax increases on sales of digital goods and services. The Connecticut bill has been signed into law. The Rhode Island bill passed late last night awaits executive action. Below are brief summaries of the impacts of these bills on the sales taxation of digital...
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Wisconsin Enacts Discriminatory Exit Charge for Businesses Moving out of State
By Mark Nebergall and Stephen P. Kranz on Jun 28, 2019
Posted In Constitutional Issues, Income Tax, Tax Base
On June 24, 2019, Wisconsin Governor Tony Evers (D), signed into law AB 10, entitled “2019 Wisconsin Act 7.” This Act either bars a deduction for, or requires that amounts deducted be added back to, Wisconsin taxable income “for moving expenses” deducted on federal income tax returns if the expenses are associated with a move...
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Kentucky to Begin Taxing Video Streaming Services under Telecom Tax
By Mark Nebergall, Eric Carstens and Stephen P. Kranz on May 24, 2019
Posted In Kentucky, Sales Tax, Tax Base, Transaction Taxes
Legislators in Frankfort added a new “video streaming service” tax to the omnibus tax bill (HB 354) as part of a closed-door conference committee process before the bill was hastily passed in the House and Senate. Notably, the new video streaming service tax was not previously raised or discussed as part of HB 354 (or...
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An Uneven Playing Field: Judicial Deference to State Tax Administrator Interpretations
By Mark Nebergall, Diann Smith and Stephen P. Kranz on May 14, 2019
Posted In Audits, Constitutional Issues, Income Tax, Local Tax, Nationwide Importance, Sales Tax
Judicial deference to state tax agencies puts taxpayers at a steep disadvantage and wastes time and resources on costly tax disputes. A united advocacy effort can help promote passage of state-level legislation that takes the tax administrator’s thumb off the scales of justice in administrative and judicial review of tax determinations. Access the full article....
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California Bill Would Remove Tax Bar to False Claims Act
By Diann Smith, Mark Nebergall and Stephen P. Kranz on May 1, 2019
Posted In California, False Claims Act, Nationwide Importance
California legislators have recently introduced a bill, AB 1270, that would amend the False Claims Act (Act) to strike the tax bar. As introduced, the bill would amend the existing false claims statute in the state of California to expressly authorize tax-related false claims actions against a person whose reported taxable income, net income, or...
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Nevada Bill Proposes Broad New Excise Tax on Sales of Digital Goods and Services
By Eric Carstens, Mark Nebergall and Stephen P. Kranz on Apr 2, 2019
Posted In Nevada, Tax Base, Transaction Taxes
A bill (AB 447) was introduced on March 25th in the Nevada Assembly that would create a broad new excise tax on the retail sale of “specified digital products” to Nevada customers. Instead of expanding the scope of Nevada’s sales and use tax, the bill would enact an entirely new chapter of the Revenue and...
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Federal Digital Goods Bill: Rules of the Road for State Sales and Use Taxation of Digital Goods and Services
By Mark Nebergall, Eric Carstens and Stephen P. Kranz on Oct 11, 2018
Posted In Nationwide Importance, Sales Tax, Uncategorized
Today, US Senators John Thune (R-SD) and Ron Wyden (D-OR) filed the Digital Goods and Services Tax Fairness Act of 2018 (S.3581) for reintroduction in the United States Senate. A companion version is expected to be reintroduced tomorrow in the House of Representatives by Representatives Lamar Smith (R-TX) and Steve Cohen (D-TN). This bill, if...
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House Judiciary Committee to Consider Wayfair Decision Impact
By Mark Nebergall, Eric Carstens, McDermott Will & Emery and Stephen P. Kranz on Jul 20, 2018
Posted In Constitutional Issues, Nationwide Importance, Nexus, Sales Tax
The US House Committee on the Judiciary has scheduled a hearing for Tuesday, July 24 at 10:00 am EDT in 2141 Rayburn House Office Building. According to a press release circulated last night, the topic of the hearing will be “[e]xamining the Wayfair decision and its ramifications for consumers and small businesses.” According to comments made by...
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