There have been some interesting US digital tax developments of late, with the common driving force being the amount of potential revenue going unclaimed by tax jurisdictions.
In late October 2015 Chicago officially rubber-stamped their new amusement tax (commonly referred to as a ‘Netflix Tax’ and in operation since July 1, 2015), while both the city of New York and the State of Georgia have received budgetary advice on the need to tax digital services.
A new fiscal brief from New York’s Independent Budget Office (IBO) has urged officials to explore a New York digital tax.
The IBO is a publicly-funded agency that provides non-partisan information about New York City’s budget to the public and their elected officials. In its September fiscal brief (available here) the IBO stated that New York is foregoing significant revenue from the lack of a tax on digital services.