February 3, 2026
Tax Notes State: What’s New in the World of AI and State Tax?
Category: Firm Updates
On January 19, Martin Eisenstein and Joseph Caissie wrote a cover story for Tax Notes State titled, “What’s New in the World of AI and State Tax?”
On a daily basis, we can read about how artificial intelligence will be transforming our economy and changing our business and personal lives. Back in the midst of the COVID-19 pandemic in 2020, we wrote two articles to discuss the application of state tax laws to AI. In this article we revisit this subject, in light of new developments in AI technology and various states’ extensions of their sales tax laws to services previously not taxed.