Welcome to the February 2026 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed on significant developments and decisions helps tax departments function more efficiently, along with improving strategy as well as planning. That is where The BR State + Local Tax Spotlight can help. In each edition, we will highlight important State + Local Tax developments that could impact your business. In this issue, we will be covering:
- Perseverance Leads to Victory in New York Sales Tax Dispute
- Wisconsin Appeals Court Tags StubHub with Over $17 Million Tax Bill
- Prove It: Evidentiary Standard for Sales Situsing
- New York Appellate Court Upholds Sales Tax on Mixed Bundle of Services and Computer Software but Constrains State’s Position that “Primary Function” Test Cannot Be Used
We invite you to share The BR State + Local Tax Spotlight with your colleagues and visit Blank Rome’s State + Local Tax webpage for more information about our team. Click here to add State + Local Tax to your subscription preferences.
Joshua M. Sivin and Melanie L. Lee
ARTICLES
Perseverance Leads to Victory in New York Sales Tax Dispute
The New York Appellate Division, Third Department, held that a vehicle fleet management company properly took credits on its sales tax returns for sales taxes refunded to its lessees based on adjustments that it made at the conclusion of the lease agreements. Read More >>
Wisconsin Appeals Court Snubs Online Ticket Platform
In a recent decision, a Wisconsin appeals court reversed a lower court, ruling that StubHub, Inc. is liable for sales tax on ticket sales made on its online platform between 2008 and 2013. Read More >>
Prove It: Evidentiary Standard for Sales Situsing
While sourcing sales of tangible personal property is seemingly easier than sourcing sales of services, it is not without its difficulties. Read More >>
New York Appellate Court Upholds Sales Tax on Mixed Bundle of Services and Computer Software but Constrains State’s Position that “Primary Function” Test Cannot Be Used
Over the past few years, New York State tax authorities have taken increasingly aggressive positions in subjecting to sales tax charges for nontaxable services delivered to customers through a seller’s proprietary software. Read More >>
WHAT'S SHAKING: BLANK ROME'S STATE + LOCAL TAX ROUNDUP
Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. Our State + Local Tax attorneys believe it is necessary to educate and inform their clients and contacts about topics that will impact their businesses. We invite you to attend, listen, and learn as our State + Local Tax attorneys interpret and discuss key legal issues companies are facing and how you can put together a plan of action to mitigate risk and advance your business in accordance with state and local tax laws. Read More >>
© 2026 Blank Rome LLP. All rights reserved. Please contact Blank Rome for permission to reprint. Notice: The purpose of this update is to identify select developments that may be of interest to readers. The information contained herein is abridged and summarized from various sources, the accuracy and completeness of which cannot be assured. This update should not be construed as legal advice or opinion, and is not a substitute for the advice of counsel.
