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.
Nevada Bill Proposes Broad New Excise Tax on Sales of Digital Goods and Services
By Eric D. 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 Eric D. Carstens, Mark Nebergall 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 McDermott Will & Emery, Eric D. Carstens, Mark Nebergall 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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McDermott’s Take on State Tax after Reform
By Diann Smith, Mark Nebergall and Stephen P. Kranz on Mar 1, 2018
Posted In Constitutional Issues, Income Tax, Local Tax, Nationwide Importance, Sales Tax
Due to the current impact and the likelihood that states will consider legislation and agency guidance addressing federal tax reform implications for state business taxes, a united, effective, nationwide advocacy effort is needed to ensure the issues are consistently addressed on a multi-state basis. In preparation for anticipated ramifications, a multi-state coalition will need to...
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State Income Tax Implications of Base Broadening Components of House and Senate Tax Reform Bills
By Diann Smith, Mark Nebergall and Stephen P. Kranz on Dec 5, 2017
Posted In Nationwide Importance, Tax Base, Uncategorized
While there are differences between the House and Senate tax reform bills that remain to be worked out between the two chambers, both bills are positioned to broaden the tax base and reduce the tax rate. This article highlights the possible impact on state income tax liabilities stemming from the base broadening provisions. Continue Reading.
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