Tax Notes logo

Tax Notes and Tax Analysts Website Terms & Conditions

Revised:  September 7, 2023


At Tax Analysts, we regularly review our data protection and privacy policies for our website, (Site). We do this because we understand the importance of protecting your personal information as you use our industry-leading tax news, commentary, and research tools

On May 25, 2018, the General Data Protection Regulation (GDPR) became effective, Tax Analysts has updated our privacy policy; you’ll find it here. To be certain we are GDPR-compliant, we are asking for your specific consent to collect, maintain, and use your information and communicate with you.

What Information We Collect. When you subscribe to and use Tax Analysts’ products online, we will receive information about you. How much and what kind of information depends on how you use our website and our products. Non-personal information does not by itself identify a specific individual. Personally identifiable information tells us specifics about who you are, such as your name, your email address, or your telephone number. Tax Analysts may collect both personal and non-personal information from you.

How We Use Your Information. We may use information that we collect about you or that you provide to us for several purposes, including:

  • To carry out our obligations and enforce our rights arising from any subscriptions or contracts entered into between you and us, including for billing and collection.
  • To provide you with information, products, or services that you request from us.
  • To communicate with you regarding products or services that may be of interest to you, provided you have not opted out of receiving this type of information.
  • To provide you with notices about your account or subscription, including expiration and renewal notices.
  • For other specific purposes for which you provide information to us and for which you give us specific consent to use that information.

These are only some of the reasons Tax Analysts obtains, keeps, and processes information about you. More information is found in our privacy policy, here.

Disclosure of Your Information. We may disclose aggregated information that does not identify any individual without restriction. We may disclose personal information to third parties that assist us in providing or managing our products and services.

Data Retention. Tax Analysts will keep your information as long as your subscription account is active and we have a contractual relationship with you to provide our publications, or as long as legal obligations require us to keep the information, as long as you do not exercise your right to delete the information.

Accessing and Correcting Your Information. You can review and change some of your personal information by logging into the Site and visiting your “My Profile” page. You have the right to access, change, restrict, and delete your information. You should be aware, however, that the only way to delete your personal information is to delete your user account and if you delete your user account, you’ll terminate your access to Tax Analysts’ publications.

You may also exercise your rights by contacting us at:

By mail: Tax Analysts
  400 S. Maple Ave. Suite 400
  Falls Church, VA 22046
  Attn: Customer Support team

You may find a complete copy of the Tax Analysts privacy policy here.


Welcome to Tax Analysts and our websites! We hope that you will find the information on this website helpful and informative, and we appreciate your feedback on how Tax Analysts can best provide you with the information you need. For the enjoyment and protection of all Tax Analysts subscribers and other visitors to our websites we have prepared the following Terms and Conditions of Use (the "Terms"), which govern your access to, and use of, the content (the “Content”), at each of our websites, including, and (each, as applicable, the "Site").

These terms apply to every visitor to all of the websites owned or administered by Tax Analysts. When you access and use this Site you affirm that you have read these terms and the Tax Analysts privacy policy (located here) and you agree to be bound and abide by them. This is a contract between you and Tax Analysts. - please read it carefully. If you do not agree, you must not access the Site or use any of the Content found at the Site.

Changes to these Terms; Content Updates. Tax Analysts reserves the right to change the Site and these Terms at any time, and at our discretion. When any change is made a revised version will be posted here and will be effective as of the "revised" date. If you continue to use the Site after the effective date, you will be agreeing to the changed Terms because you are expected to check this page from time to time so you are aware of any changes. Tax Analysts may update the Content on the Site from time to time, but such Content is not necessarily complete, up-to-date or the most current. Any of the Content on the Site may be out of date at any given time, and Tax Analysts is under no obligation to update such material.

Violation of these Terms. If Tax Analysts finds that any violation of these terms has occurred, Tax Analysts reserves the right to respond to the violation within the limits of the law, and without prior notification or warning. Such response can include termination of the violator's use of the site, banning of future use, legal redress, or any other action deemed appropriate by Tax Analysts. If the violation affects any third-party affiliates, such as credit card processors or other users, these parties could also take action as allowed for by their individual policies and applicable law. Please note that by violating the terms and conditions of this site, a user forfeits rights provided within the Privacy Policy. Further details about the remedies for violation of the Terms may be found below.

Consent to Receive Emails. By using this Site, you consent to receive emails from Tax Analysts, which may include "operational" emails that are account- or service-related. As long as you maintain an account or register for Tax Analysts services, you may not "opt-out" of receiving such emails from Tax Analysts. You may also receive product information emails, which you can opt out of using the "Unsubscribe" link at the bottom of the email.

Regarding Site Access

To access most of the Content on you must subscribe to one or more of the Tax Analysts services or publications, and you must register the first time you visit the Site. However, some of the Content on does not require registration. Regardless, these terms and conditions of use will govern all of your access and use of that Site, as well as which is open to the public, whether you register or not.

Registration. If registration is required, you must provide correct, current and complete information during the registration process. You also agree to maintain and promptly update your account information to keep it accurate, current and complete. What we do with the information you provide and how we may use it is governed by our Privacy Policy. You should review the Privacy Policy, which is incorporated as part of these Terms. By agreeing to these Terms you consent to all actions we take with respect to your information consistent with our Privacy Policy.

User Name and Password. If registration is required to access subscription Content you must also choose, or will be provided with, a user name, password or other information as part of our security procedures. You must treat such information as confidential, and you must not disclose it to any other person or entity. You also acknowledge that your account is personal to you and agree not to provide any other person with access to the Site using your user name, password or other security information. You agree to notify us immediately of any unauthorized access to or use of your user name or password or any other breach of security. You also agree to ensure that you exit from your account at the end of each session. You should use particular caution when accessing your account from a public or shared computer so that others are not able to view or record your password or other personal information.

Tax Analysts may require you to change your password if it has been compromised, or from time-to-time as a security precaution. Tax Analysts may deny you access or cancel your access for any reason, and at any time.

Free Trials. If you subscribe for a "free trial" you will be required to register as a subscriber. After a period, determined by Tax Analysts, your "free trial" will become deactivated.

Regarding the Content

Not Legal Advice. The Site and the Content are made available solely for general information purposes. The Content and other information and services on the Site are not intended to and shall not be used as legal or tax advice. You use the Content, information, and services on the Site at your own risk.

Tax Analysts does not warrant the accuracy, completeness or usefulness of any Content or other information. Any reliance you place on such Content or information is strictly at your own risk. We disclaim all liability and responsibility arising from any reliance placed on any Content or information by you or any other visitor to the Site.

Third Party Content. This Site may include content provided by third parties, including materials provided by other users (see "User Contributions" below), by other organizations, or by governmental agencies, both domestic and foreign. Tax Analysts does not represent or endorse, and is not affiliated with any of these persons or entities. All statements and/or opinions expressed in these materials, and all articles and responses to questions and other content are solely the opinions and the responsibility of the person or entity providing those materials. These materials do not necessarily reflect the opinion of Tax Analysts. Under no circumstance will Tax Analysts be responsible or liable to you or any third party, for the legality, content or accuracy of any materials provided by any third parties.

Links to Other Web Sites. If the Site contains links to other websites and resources provided by third parties, these links are provided for your convenience only. Tax Analysts has no control over the contents of those sites or resources, and accept no responsibility for them or for any loss or damage that may arise from your use of them. If you decide to access any of the third party websites linked to this Site, you do so entirely at your own risk and subject to the terms and conditions of use for such websites.

Content Ownership and Your License

Ownership of the Content. All of the content (including, without limitation, the information, documents, summaries, other text, data, tables, graphs, charts, displays, images, audio and video, and all source code at the Site (collectively the "Content")) is either owned or controlled by Tax Analysts, or is used at the Site with the permission of its respective owner(s). As a general rule, your permitted use(s) of the Content are controlled by the license granted below; please note however, that your use(s) may also be controlled by a separate subscription agreement, for example through your employer or other organization. Any such agreement is incorporated in and made a part of these Terms. If there is a conflict between these Terms and such an agreement, these Terms will take precedence.

The Tax Analysts name, the trademarks and trade names appearing on the Site and all related names, logos, product and service names, designs and slogans are trademarks of Tax Analysts or its affiliates or licensors. You must not use such marks without the prior written permission of Tax Analysts.

Limited License. As a registered subscriber, you are granted the right to access the Site and the Content, and Tax Analysts grants you a limited, non-exclusive, non-sublicensable and non-transferable right and license to review, download and reproduce (in hard copy or electronic form) one copy of any portion of the Content included in your subscription, solely in the regular course of tax and business research for you or your clients. You may also reproduce and distribute limited excerpts and quotations from such Content, again solely in the regular course of tax and business research for you and your clients. Such Content may not be altered or modified, and you must always give proper attribution to Tax Analysts as the source of such material. Any copyright, trademark or other proprietary rights notices used with or made a part of any such Content may not be deleted or altered, and must be reproduced and distributed in their entirety. No right, title or interest in or to the Site or any Content is transferred to you, and all rights not expressly granted are reserved by the Tax Analysts. Any use of the Site or any Content not expressly permitted by these Terms is a breach of these Terms and may violate copyright, trademark and other laws.

Other Uses Prohibited. Unless you have Tax Analysts' prior written consent, any other sale, reproduction, distribution, modification, creation of derivative works of, display, republication, download, storage or transmittal of any Content is strictly prohibited. Without limiting the foregoing, prohibited uses include an use(s) for artificial intelligence technologies such as large language models, generative AI, or training a machine learning or AI system. If you print, copy, modify, download or otherwise use or provide any other person with access to any part of the Site in breach of the Terms of Use, your right to use the Site will cease immediately and you must, at our option, return or destroy any copies of the materials you have made.

Reproduction Requests. If you wish to make any use of material on other than that set out in this section, please contact Tax Analysts at If you wish to make any use of material on other than that set out in this section, please contact Tax Analysts at

Prohibited Activities. In connection with your access to the Site and use of any Content under these Terms, you may not:

  • attempt to gain unauthorized access to the Site, or interfere with the operation of the Site in any way, including conduct that restricts or inhibits anyone's use or enjoyment of the Site, or otherwise interferes with the proper working of the Site.
  • use the Site for any illegal purpose, or violate any applicable laws or regulations.
  • create a false identity for the purpose of subscribing and gaining access to the Site.
  • defame, abuse, harass, threaten or otherwise violate the legal rights (such as rights of privacy or publicity) of others.
  • submit any content that is unlawful, fraudulent, inappropriate, libelous, profane, defamatory, infringing, obscene, indecent, constitutes hate speech, or is otherwise objectionable, or infringes the intellectual property rights of Tax Analysts or anyone else.
  • engage in spamming, spoofing, flooding or similar activities, or harvest or collect information about others, including email addresses, without their consent.
  • "frame" or "mirror" any part of the Site.
  • remove any trademark, copyright, or other proprietary notice(s) on the Site.
  • use any automated software program, spider, web-crawler, URL checker, robot, or other type of site search tool to retrieve, index, data mine or otherwise access the Site or reproduce any Content, without the express prior written consent of Tax Analysts, provided, however, search engines may "crawl" the Site solely for the purpose of making publicly available searchable indices.
  • use any automated software to access, download, or reproduce the Site or any Content at the Site.
  • display, distribute, create derivatives from, reproduce, or modify, the Site (in whole or in part) or any Content.
  • introduce any viruses, trojan horses or other material which is malicious or technologically harmful, or attack the Site via a denial-of-service attack or a distributed denial-of-service attack.
  • send, knowingly receive, upload, download, use or re-use any material which does not comply with the Content Standards set out in these Terms.

User Contributions. The Site may contain message boards, forums, bulletin boards and other interactive features (collectively, "Interactive Services") that allow users to post, comment, submit, publish, display or transmit to other users or other persons ("Post") content or materials (collectively, "User Contributions") on or through the Site. All User Contributions and use of the Interactive Services must comply, in their entirety, with all applicable laws and regulations. In addition, User Contributions must not:

  • Contain any material which is defamatory, obscene, indecent, abusive, offensive, harassing, violent, hateful, inflammatory or otherwise objectionable.
  • Promote sexually explicit or pornographic material, violence, or discrimination based on race, sex, religion, nationality, disability, sexual orientation or age.
  • Infringe any patent, trademark, trade secret, copyright or other intellectual property or other rights of any other person.
  • Violate the legal rights (including the rights of publicity and privacy) of others or contain any material that could give rise to any civil or criminal liability under applicable laws or regulations or that otherwise may be in conflict with these Terms and our Privacy Policy.
  • Be likely to deceive any person.
  • Promote any illegal activity, or advocate, promote or assist any unlawful act.
  • Cause annoyance, inconvenience or needless anxiety or be likely to upset, embarrass, alarm or annoy any other person.
  • Impersonate any person, or misrepresent your identity or affiliation with any person or organization.
  • Involve commercial activities or sales, such as contests, sweepstakes and other sales promotions, barter or advertising.
  • Give the impression that they emanate from or are endorsed by us or any other third person or entity.

Any User Contribution you post to the site will be considered non-confidential and non-proprietary. By providing any User Contribution on the Site, you grant us and our licensees, successors and assigns the right to use, reproduce, modify, perform, display, distribute and otherwise disclose to third parties any such material. You represent and warrant that you own or control all rights in and to the User Contributions and have the right to grant the license granted above to us and our licensees, successors and assigns. You further represent and warrant that all of your User Contributions do and will comply with these Terms of Use.

You understand and acknowledge that you are solely responsible for any User Contributions you submit or contribute, and you, not Tax Analysts, have fully responsibility for such content, including its legality, reliability, accuracy and appropriateness. You acknowledge and agree that Tax Analysts will have the sole and discretionary right, but no obligation, to edit, remove, modify, publish, transmit, and display any or all User Contributions. User Contributions may also be made available for republishing through other formats.

You expressly waive any rights you may have in having the material altered or changed in a manner not agreeable to you. Tax Analysts is not, and will not be, responsible or liable to any third party for the content or accuracy of any User Contributions posted by you or any other user of the Site.

Tax Analysts has the right to, in its sole discretion and at any time, to:

  • Remove or refuse to post any User Contributions for any or no reason in our sole discretion.
  • Take any action with respect to any User Contribution that we deem necessary or appropriate in our sole discretion, including if we believe that such User Contribution violates the Terms of Use, including the Content Standards, infringes any intellectual property right or other right of any person or entity, threatens the personal safety of users of the Site or the public or could create liability for Tax Analysts.
  • Disclose your identity or other information about you to any third party who claims that material posted by you violates their rights, including their intellectual property rights or their right to privacy.
  • Take appropriate legal action, including without limitation, referral to law enforcement, for any illegal or unauthorized use of the Site.
  • Terminate or suspend your access to all or part of the Site for any violation of these Terms of Use.

Without limiting the foregoing, we have the right to fully cooperate with any law enforcement authorities or court order requesting or directing us to disclose the identity or other information of anyone posting any materials on or through the Site. You waive and hold harmless Tax Analysts and its licensees from any claims resulting from any action taken by Tax Analysts during or as a result of its investigations and from any actions taken as a consequence of investigations by either such parties or law enforcement authorities.

We do not undertake to review all material before it is posted on the Site, and cannot ensure prompt removal of objectionable material after it has been posted. Accordingly, we assume no liability for any action or inaction regarding transmissions, communications or content provided by any user or third party. We have no liability or responsibility to anyone for performance or nonperformance of the activities described in this section.

Linking to the Site and Social Media Features. You may link to the pages within the Site, provided you do so in a way that is fair and legal and does not damage our reputation or take advantage of it. In addition, you must not create a link in such a way as to suggest any form of association, approval or endorsement on our part without our express written consent.

The Site may provide certain social media features that enable you to:

  • Link from your own or certain third-party websites to certain content on this Site.
  • Send e-mails or other communications with certain content, or links to certain content, on this Site.
  • Cause limited portions of content on this Site to be displayed or appear to be displayed on your own or certain third-party websites.

You may use these features solely as they are provided by us and solely with respect to the content they are displayed with and otherwise in accordance with any additional terms and conditions we provide with respect to such features. Subject to the foregoing, you must not:

  • Establish a link from any website that is not owned by you.
  • Cause the Site or portions of it to be displayed, or appear to be displayed by, for example, framing, deep linking or in-line linking, on any other site.
  • Otherwise take any action with respect to the materials on this Site that is inconsistent with any other provision of these Terms of Use.

Tax Analysts reserves the right to withdraw linking permission without notice, and in our discretion. Tax Analysts may also disable all or any social media features and any links at any time without notice, and in our discretion.

Infringement Notices under the Digital Millennium Copyright Act

Tax Analysts will respond to allegations of copyright violations in accordance with the Digital Millennium Copyright Act (DMCA). The DMCA provides a process for a copyright owner to give notification to an online service provider concerning alleged copyright infringement. When a valid DMCA notification is received, Tax Analysts' policy is to take down the offending content. We will also take reasonable steps to contact the owner of the removed content so that a counter-notification may be filed. Tax Analysts may provide copies of such notices and/or counter-notices to the participants in the dispute or to any other third parties, at our discretion and as required by law. Tax Analysts' Privacy Policy does not protect information provided in these notices.

If you believe that your work was copied or posted on the Site in a way that constitutes copyright infringement, you should send us the following information:

  • a description of the copyrighted work you claim to have been infringed. If you are not the owner of the copyrighted work, you must also include your electronic or digital signature as a person authorized to act on behalf of the copyright owner.
  • a description of where the material that you claim is infringing is located on the Site;
  • Information reasonably sufficient to permit Tax Analysts to contact you, such as an address, telephone number, and if available, an electronic mail address at which you may be contacted;
  • a statement that you have a good faith belief that the disputed use of the material is not authorized by the copyright owner, its agent, or the law; and
  • a statement by you, made under penalty of perjury, that the information in your notification is accurate, and that you are the copyright owner or are authorized to act on behalf of the copyright owner.

Notices and counter-notices should be sent to:

Paige Jones
Editor in Chief, Acquisitions & Engagement
Tax Analysts, Inc.
400 S. Maple Street
Falls Church, VA 22046


Streaming Content

From time to time Tax Analysts offers live or pre-recorded streaming content to Site users.  Some events may require an additional registration.

Event Participation. Live streaming media event participation may require you to configure your software settings on your web device on first use, require you to download the software for your operating system. Note that you may require administrator privileges on your computer to be able to manually install software.

Quality of Services. The quality (e.g., the resolution) of streaming content, as well as the download speed of downloadable content (if any), may be affected by a variety of factors such as your location, the content being streamed or downloaded, and the speed of your Internet connection. Tax Analysts makes no representation or warranty regarding access to content available through the Site, including the quality of streaming content and the download speed of downloadable content (if any). Users are solely responsible for obtaining and maintaining all telecommunications, broadband and Internet access to reach the Site, and for all hardware and software necessary to reach and access the Site and all content (of any kind) on the Site, as well as all related charges, fees, etc.

Event Cancellation or Postponement. If a live streaming media event must be postponed or cancelled for any reason, including inclement weather, reasonable efforts will be made to notify registrants via email address. Your continuing education credit(s) may be earned at a subsequent event, and any fees or charges paid will be credited toward such future event. No refunds will be granted by Tax Analysts. The foregoing notwithstanding, Tax Analysts reserves the right to cancel or postpone any live streaming media event at any time, and for any reason, without prior notice.

Event Content. No content from any streaming media event (wither live or recorded) may be copied, reproduced, framed, hyperlinked, republished, downloaded, uploaded, posted, transmitted, captured, recorded or distributed in any way or for any reason. All such content is the sole and exclusive property of Tax Analysts.

No Professional Advice Any content broadcast, contained or available by or through this Site has been prepared as a service to Site users, and is not intended to constitute legal, accounting, tax or financial advice from a professional accountant, attorney, certified financial planner or tax preparer.

Disclaimer of Warranties, Liability Limits and other Legal Disclaimers

Tax Analysts cannot and does not guarantee or promise that the Site or any Content will meet your needs or expectations. Tax Analysts uses reasonable efforts to collect, prepare and provide users with information and material but does not represent, warrant or guarantee any of the Content for any reason. Further, Tax Analysts does not and cannot represent or warrant that the Site or any portion of the Site will always be accessible, or that it will be error-free, complete, secure, reliable, or accurate.

You understand that Tax Analysts cannot and does not guarantee or warrant that files downloaded from the internet or the Site will be free of viruses or other malicious code. You are responsible for implementing appropriate and sufficient anti-virus protection, and for maintaining a means external to the Site for any reconstruction of any lost data. Tax Analysts will not be liable for any loss or damage caused by a distributed denial-of-service attack, viruses or other technologically harmful material that may infect your computer equipment, computer programs, data or other proprietary material due to your use of the site or any services or items obtained through the site or to your downloading of any material, or on any linked website.

Your use of the Site is entirely at your own risk. The Site, its Content and any services or items obtained through the Site are provided on an "as is" and "as available" basis. Tax Analysts hereby disclaims all warranties of any kind, whether express or implied, statutory or otherwise, including but not limited to any warranties of merchantability, non-infringement and fitness for particular purpose.

In no event will Tax Analysts, its affiliates or their licensors, the venues, employees, agents, officers or directors be liable for damages of any kind, under any legal theory, arising out of or in connection with your use, or inability to use, the Site, any websites linked to it, any Content on the Site or such other websites or any services or items obtained through the Site or such other websites, including any direct, indirect, special, incidental, consequential or punitive damages, including but not limited to, personal injury, pain and suffering, emotional distress, loss of revenue, loss of profits, loss of business or anticipated savings, loss of use, loss of goodwill, loss of data, and whether caused by tort (including negligence), breach of contract or otherwise, even if foreseeable.

The foregoing does not affect any warranties or liability which cannot be excluded or limited under applicable law.

You agree to defend, indemnify and hold harmless Tax Analysts, its affiliates, licensors and service providers, and its and their respective officers, directors, employees, contractors, agents, licensors, suppliers, successors and assigns from and against any claims, liabilities, damages, judgments, awards, losses, costs, expenses or fees (including reasonable attorneys' fees) arising out of or relating to your violation of these Terms or your use of the Site, including, but not limited to, any use of content, services and products other than as expressly authorized in these Terms.

Your sole and exclusive remedy, and Tax Analysts' and the Tax Analysts' parties' (as defined herein) entire liability, shall be a refund of prorated of any license fees and shall not exceed the total amount of any such fees paid in the prior 12 month period preceding the event giving rise to such claim. In no event will Tax Analysts, its affiliates or their licensors, content providers, service providers, employees, agents, officers or directors (the "Tax Analysts parties") be liable for damages of any kind, under any legal theory, arising out of or in connection with your use, or inability to use, the site, any websites linked to it, any Content on the Site or such other websites or any services or items obtained through the Site or such other websites, including any direct, indirect, special, incidental, consequential or punitive damages, including but not limited to, personal injury, pain and suffering, emotional distress, loss of revenue, loss of profits, loss of business or anticipated savings, loss of use, loss of goodwill, loss of data, and whether caused by tort (including negligence), breach of contract or otherwise, even if foreseeable.

Other Important Information

All disputes, claims or other matters relating to the Site and these Terms (including non-contractual disputes or claims), will be governed by and construed in accordance with the internal laws of the Commonwealth of Virginia without giving effect to any choice or conflict of law provision or rule (whether of the Commonwealth of Virginia or any other jurisdiction).

Any legal suit, action or proceeding arising out of, or related to, these Terms or the Site will be instituted exclusively in the federal courts of the United States or the courts of the Commonwealth of Virginia. You waive any and all objections to the exercise of jurisdiction over you by such courts and to venue in such courts. Any cause of action or claim you may have arising out of or relating to these terms of use or the website must be commenced within one (1) year after the cause of action accrues, otherwise such cause of action or claim is permanently barred.

If Tax Analysts waives any term or condition or fails to assert a right or provision in these Terms it will not be deemed a further or continuing waiver of such term or condition or a waiver of any other term or condition, nor will it constitute a waiver of such right or provision.

If any provision of these Terms is held by a court or other tribunal of competent jurisdiction to be invalid, illegal or unenforceable for any reason, such provision shall be eliminated or limited to the minimum extent such that the remaining provisions of the Terms will continue in full force and effect.

Except as noted herein, these Terms and our Privacy Policy constitute the sole and entire agreement between you and Tax Analysts with respect to the Site and the Content available through the Site, and supersede all prior and contemporaneous understandings, agreements, representations and warranties, both written and oral, between you and Tax Analysts.

If you have any questions about these terms and conditions, please contact us at (800) 955-2444.