<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//www.salestaxinstitute.com/wp-content/plugins/wordpress-seo/css/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://www.salestaxinstitute.com/resources</loc>
		<lastmod>2026-04-22T22:22:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/feeling-grateful</loc>
		<lastmod>2018-03-07T22:40:42+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2017/11/Thankful-Image.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/the-internet-of-things-what-is-it-and-how-should-it-be-taxed</loc>
		<lastmod>2018-03-07T22:59:50+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2017/10/bigstock-183161770.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/farewell-2017-heres-to-you-2018</loc>
		<lastmod>2018-03-08T22:32:53+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/01/Cookies.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/01/KU-Board-DY-Award-presentation.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/01/Staff-outing-2017.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/01/GrandCanyon.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/01/Panama.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/3-automated-sales-tax-functions-that-can-save-you-time-and-money</loc>
		<lastmod>2018-03-08T22:35:55+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2017/12/Time-and-Money.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2017/12/Jan_2016_610_90.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-exempts-aircraft-parts-and-services</loc>
		<lastmod>2018-03-08T23:13:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-waives-sales-and-use-taxes-flood-victims</loc>
		<lastmod>2018-03-08T23:13:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-delays-clothing-exemption-announces-2005-holiday</loc>
		<lastmod>2018-03-08T23:13:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-explains-taxability-temporary-housing-hurricane-victims</loc>
		<lastmod>2018-03-08T23:13:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-ruled-software-support-services-are-taxable</loc>
		<lastmod>2018-03-08T23:13:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-increases-changes-sales-tax-rates</loc>
		<lastmod>2018-03-08T23:13:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sale-computerized-system-distribution-customized-coupons-and-advertisements-exempt</loc>
		<lastmod>2018-03-08T23:13:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-tax-holiday-enacted</loc>
		<lastmod>2018-03-08T23:13:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-enacts-sales-tax-holiday</loc>
		<lastmod>2018-03-08T23:13:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-announces-sales-tax-holiday</loc>
		<lastmod>2018-03-08T23:13:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-implements-tax-certain-services</loc>
		<lastmod>2018-03-08T23:13:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-provides-new-refund-procedures-internet-access-tax-refunds</loc>
		<lastmod>2018-03-08T23:13:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-manufacturers-purchase-credit-mpc-reinstated-september-1-2004</loc>
		<lastmod>2018-03-08T23:13:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-repeals-requirement-pay-play-tax-dispute-can-be-appealed</loc>
		<lastmod>2018-03-08T23:13:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-dakota-discusses-taxability-software-maintenance-contracts</loc>
		<lastmod>2018-03-08T23:13:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/michigan-change-due-date</loc>
		<lastmod>2018-03-08T23:13:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-explains-application-taxes-mobile-manufactured-modular-and-sectional</loc>
		<lastmod>2018-03-08T23:13:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-law-changes-impact-contractors</loc>
		<lastmod>2018-03-08T23:13:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-court-appeals-rules-materials-incorporated-churches</loc>
		<lastmod>2018-03-08T23:13:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-changes-manufacturing-exemption-public-utilities</loc>
		<lastmod>2018-03-08T23:13:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/services-software-development-subject-ohio-use-tax</loc>
		<lastmod>2018-03-08T23:13:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-ruled-office-equipment-supplier-did-not-owe-tax-cost-materials-used</loc>
		<lastmod>2018-03-08T23:13:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-use-tax-due-some-purchases-over-internet</loc>
		<lastmod>2018-03-08T23:13:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-graphic-arts-machinery-and-equipment-exemption-reinstated-september-1-2004</loc>
		<lastmod>2018-03-08T23:13:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-upheld-audit-estimates-are-legal</loc>
		<lastmod>2018-03-08T23:13:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-institutes-use-sstp-certificate-exemption</loc>
		<lastmod>2018-03-08T23:13:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kentucky-redefines-tangible-personal-property</loc>
		<lastmod>2018-03-08T23:13:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-extends-and-reduces-fee</loc>
		<lastmod>2018-03-08T23:13:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sstp-registration-does-not-create-michigan-nexus</loc>
		<lastmod>2018-03-08T23:13:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-states-new-effective-date</loc>
		<lastmod>2018-03-08T23:13:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-revised-outdoor-advertising-fee</loc>
		<lastmod>2018-03-08T23:13:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-rules-utilities-tax-imposed-tax-sellers-gross-receipts</loc>
		<lastmod>2018-03-08T23:13:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-provides-tax-exemption-commercial-airplane-manufacturers</loc>
		<lastmod>2018-03-08T23:13:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oklahoma-partial-refund-found-manufacturer</loc>
		<lastmod>2018-03-08T23:13:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-nonprofit-electric-cooperative-corporations-do-not-owe-tax-under</loc>
		<lastmod>2018-03-08T23:13:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-upheld-exemption-purchases-computers-and-software</loc>
		<lastmod>2018-03-08T23:13:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-has-released-information-renting-rooms</loc>
		<lastmod>2018-03-08T23:13:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-determines-company-responsible-taxes-not-independent-dealers</loc>
		<lastmod>2018-03-08T23:13:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-taxes-out-state-printing-ad-materials</loc>
		<lastmod>2018-03-08T23:13:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-company-can-create-nexus-through-contract-sales-people</loc>
		<lastmod>2018-03-08T23:13:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-tax-holiday-announced-south-carolina-0</loc>
		<lastmod>2018-03-08T23:13:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pre-stamped-stuffed-envelopes-subject-use-tax-north-carolina</loc>
		<lastmod>2018-03-08T23:13:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-change-utility-exemption</loc>
		<lastmod>2018-03-08T23:13:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-conforms-its-definition-tangible-personal-property-sstp-provisions-elects</loc>
		<lastmod>2018-03-08T23:13:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-explains-new-exemption-certificate</loc>
		<lastmod>2018-03-08T23:13:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-change-electricity-rate</loc>
		<lastmod>2018-03-08T23:13:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vermont-hold-two-tax-holidays-personal-computer-purchases</loc>
		<lastmod>2018-03-08T23:13:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-offers-exemptions-relocating-businesses</loc>
		<lastmod>2018-03-08T23:13:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-promotional-allowances-exempt-tax</loc>
		<lastmod>2018-03-08T23:13:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-court-case-exempts-computer-purchases</loc>
		<lastmod>2018-03-08T23:13:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-failure-collect-tax-no-excuse</loc>
		<lastmod>2018-03-08T23:13:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-food-sales-subject-varying-rates</loc>
		<lastmod>2018-03-08T23:13:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-assesses-use-tax-motor-yacht</loc>
		<lastmod>2018-03-08T23:13:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-use-tax-applicable-advertising-coupons-mailed-state</loc>
		<lastmod>2018-03-08T23:13:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tangible-personal-property-used-construction-symphony-hall-georgia-exempt</loc>
		<lastmod>2018-03-08T23:13:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/senate-bill-2205-has-been-passed-illinois-senate-and-currently-being-reviewed-house</loc>
		<lastmod>2018-03-08T23:13:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-conforming-delay-goes-governor</loc>
		<lastmod>2018-03-08T23:13:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-contractor-responsible-taxes</loc>
		<lastmod>2018-03-08T23:13:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-mail-order-sales</loc>
		<lastmod>2018-03-08T23:13:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vendor-list-must-be-provided-indiana-department-revenue</loc>
		<lastmod>2018-03-08T23:13:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-may-require-electronic-filing</loc>
		<lastmod>2018-03-08T23:13:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-enacts-exemption-computer-equipment-used-printing-or-publishing-printed</loc>
		<lastmod>2018-03-08T23:13:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-dsl-access</loc>
		<lastmod>2018-03-08T23:13:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/the-connecticut-state-supreme-court-reversed-the-trial-courts-ruling-regarding-the-taxability-of-consulting-services</loc>
		<lastmod>2018-03-08T23:13:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/out-of-state-vendor-subject-to-arizona-transaction-privilege-sales-and-use-tax</loc>
		<lastmod>2018-03-08T23:13:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-allows-companies-remain-separate-tax-purposes-even-same-owner</loc>
		<lastmod>2018-03-08T23:13:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-clarifies-what-constitutes-prewritten-computer-software</loc>
		<lastmod>2018-03-08T23:13:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-exemption-for-storage</loc>
		<lastmod>2018-03-08T23:13:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-authorizes-direct-payment-program</loc>
		<lastmod>2018-03-08T23:13:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-will-not-allow-letter-rulings-be-relied-upon-once-letter-ruling-ten-years</loc>
		<lastmod>2018-03-08T23:13:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-strict-about-research-and-development-exemption-0</loc>
		<lastmod>2018-03-08T23:13:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/dental-whitening-products-sold-dentists-subject-new-jersey-sales-tax</loc>
		<lastmod>2018-03-08T23:13:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/single-independent-salesperson-can-create-nexus-company-new-york</loc>
		<lastmod>2018-03-08T23:13:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-software-sales-made-over-internet-may-be-exempt</loc>
		<lastmod>2018-03-08T23:13:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-early-termination-lease</loc>
		<lastmod>2018-03-08T23:13:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-utility-services-are-exempt-qualifying-nonprofit-facilities-kansas</loc>
		<lastmod>2018-03-08T23:13:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-out-state-mail-order-companies-may-not-have-nexus-despite-related-retail</loc>
		<lastmod>2018-03-08T23:13:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/previously-leased-vehicles-massachusetts-explained</loc>
		<lastmod>2018-03-08T23:13:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-court-appeals-has-affirmed-prorated-tax-can-be-imposed-leases-gaming</loc>
		<lastmod>2018-03-08T23:13:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-has-extended-period-which-rural-electric-utility-companies-can-take-credit</loc>
		<lastmod>2018-03-08T23:13:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-truck-scales-deemed-taxable-capital-improvement</loc>
		<lastmod>2018-03-08T23:13:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-has-passed-law-allows-exemption-sale-or-lease-qualifying-manufacturing</loc>
		<lastmod>2018-03-08T23:13:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-on-site-computer-repair-services-did-not-create-nexus</loc>
		<lastmod>2018-03-08T23:13:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-enforces-rules-nexus-laws-and-who-specifically-has-privilege-do-business</loc>
		<lastmod>2018-03-08T23:13:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/state-nevada-its-unincorporated-agencies-and-instrumentalities-are-exempt-use-tax</loc>
		<lastmod>2018-03-08T23:13:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-parking-lot-repair-deemed-taxable</loc>
		<lastmod>2018-03-08T23:13:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/software-licenses-in-texas-establish-nexus</loc>
		<lastmod>2018-03-08T23:13:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-leasing-taxis-drivers-taxable</loc>
		<lastmod>2018-03-08T23:14:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-one-time-sewage-connection-fee-taxable-activity</loc>
		<lastmod>2018-03-08T23:14:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-has-created-exemption-sales-leases-or-rentals-machinery-and-equipment-primarily</loc>
		<lastmod>2018-03-08T23:14:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-remove-certain-medical-services-taxes</loc>
		<lastmod>2018-03-08T23:14:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-church-addition-construction-addressed</loc>
		<lastmod>2018-03-08T23:14:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/fabric-processing-exempt-in-texas</loc>
		<lastmod>2018-03-08T23:14:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-construction-manager-not-responsible-tax</loc>
		<lastmod>2018-03-08T23:14:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nevada-construction-contractors-liability</loc>
		<lastmod>2018-03-08T23:14:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-exempts-sales-calls-advertising-services</loc>
		<lastmod>2018-03-08T23:14:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-exempts-sales-calls-advertising-services</loc>
		<lastmod>2018-03-08T23:14:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-emergency-rule-clarifies</loc>
		<lastmod>2018-03-08T23:14:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kentucky-clarifies-definitions-and-exemptions-prosthetic-devices-and-physical-aids</loc>
		<lastmod>2018-03-08T23:14:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-website-advertising</loc>
		<lastmod>2018-03-08T23:14:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-eliminates-clothing-exemption</loc>
		<lastmod>2018-03-08T23:14:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-businesses-allowed-advertise-taxes-paid</loc>
		<lastmod>2018-03-08T23:14:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-respiratory-care-products-taxability-discussed</loc>
		<lastmod>2018-03-08T23:14:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vermont-sales-tax-holiday-enacted</loc>
		<lastmod>2018-03-08T23:14:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-enacts-pay-tax-amnesty-program</loc>
		<lastmod>2018-03-08T23:14:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-marketing-incentive-payment-plan-taxable</loc>
		<lastmod>2018-03-08T23:14:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-materials-purchased-by-municipal-utility-exempt</loc>
		<lastmod>2018-03-08T23:14:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-lot-surveying-service-not-taxable</loc>
		<lastmod>2018-03-08T23:14:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-modular-home-sales-explained</loc>
		<lastmod>2018-03-08T23:14:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-amnesty-program-enacted</loc>
		<lastmod>2018-03-08T23:14:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-sign-and-advertising-business-exemptions</loc>
		<lastmod>2018-03-08T23:14:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-contracted-finish-products-are-taxable</loc>
		<lastmod>2018-03-08T23:14:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-disposable-medical-supplies-used-laboratory-exempt</loc>
		<lastmod>2018-03-08T23:14:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-exemption-of-medicines</loc>
		<lastmod>2018-03-08T23:14:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-charges-broadcast-commercials</loc>
		<lastmod>2018-03-08T23:14:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-dakota-tax-amnesty-enacted</loc>
		<lastmod>2018-03-08T23:14:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/option-1-contractors-taxation-nebraska-clarified</loc>
		<lastmod>2018-03-08T23:14:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-enacts-amnesty-program</loc>
		<lastmod>2018-03-08T23:14:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-profit-nursing-home-electricity-purchase-exempt</loc>
		<lastmod>2018-03-08T23:14:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-videotape-catalogs-taxable</loc>
		<lastmod>2018-03-08T23:14:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-publications-shipped-out-state</loc>
		<lastmod>2018-03-08T23:14:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-ct-kits-taxable</loc>
		<lastmod>2018-03-08T23:14:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-city-tax-amnesty-2003-does-not-include-sales-and-use-taxes</loc>
		<lastmod>2018-03-08T23:14:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-advertising-publication-exempt</loc>
		<lastmod>2018-03-08T23:14:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-asphalt-materials-may-be-taxable</loc>
		<lastmod>2018-03-08T23:14:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-public-relations-company-not-subject-tax-sale-services</loc>
		<lastmod>2018-03-08T23:14:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-web-site-design-services-considered-media-advertising</loc>
		<lastmod>2018-03-08T23:14:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-aerospace-industry-benefits</loc>
		<lastmod>2018-03-08T23:14:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-medical-waste-processing-machine-taxable</loc>
		<lastmod>2018-03-08T23:14:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-extends-ban-local-taxation-internet-service-providers</loc>
		<lastmod>2018-03-08T23:14:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-public-relations-services</loc>
		<lastmod>2018-03-08T23:14:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-enacts-exemption-machinery-used-manufacturing</loc>
		<lastmod>2018-03-08T23:14:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-telephone-manufacturing-exemption</loc>
		<lastmod>2018-03-08T23:14:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-semiconductor-exemption</loc>
		<lastmod>2018-03-08T23:14:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-taxability-of-web-site-services</loc>
		<lastmod>2018-03-08T23:14:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/online-sales-tax-may-be-option-california-fiscal-crisis</loc>
		<lastmod>2018-03-08T23:14:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-exempts-several-computer-related-items</loc>
		<lastmod>2018-03-08T23:14:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-sales-tax-holiday</loc>
		<lastmod>2018-03-08T23:14:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-states-that-rebuilding-engines-does-not-qualify-for-manufacturing-exemption</loc>
		<lastmod>2018-03-08T23:14:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-production-companies-can-be-considered-a-manufacturer</loc>
		<lastmod>2018-03-08T23:14:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-internet-advertising-campaigns-and-banner-advertisement-nontaxable</loc>
		<lastmod>2018-03-08T23:14:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-zoning-exemption</loc>
		<lastmod>2018-03-08T23:14:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-spaceport-exemption</loc>
		<lastmod>2018-03-08T23:14:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/catalysts-not-considered-exempt-manufacturing-tennessee</loc>
		<lastmod>2018-03-08T23:14:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-taxes-internet-data-services</loc>
		<lastmod>2018-03-08T23:14:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-machinery-and-equipment-exemption</loc>
		<lastmod>2018-03-08T23:14:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-provides-guidance-manufacturing-exemption</loc>
		<lastmod>2018-03-08T23:14:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-exemption-denied-to-recycler</loc>
		<lastmod>2018-03-08T23:14:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-photographs-delivered-internet-not-taxable-delivered-tangible-media</loc>
		<lastmod>2018-03-08T23:14:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-brewpub-not-exempt-manufacturer</loc>
		<lastmod>2018-03-08T23:14:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-oil-rollers-and-toner-cartridges-not-taxable</loc>
		<lastmod>2018-03-08T23:14:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/revised-manufacturing-exemption-certificate-california-explained</loc>
		<lastmod>2018-03-08T23:14:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-internet-debit-cards-taxable</loc>
		<lastmod>2018-03-08T23:14:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-exemption-equipment-purchases-other-states</loc>
		<lastmod>2018-03-08T23:14:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-manufacturing-for-government-not-exempt</loc>
		<lastmod>2018-03-08T23:14:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/environmental-control-equipment-exemption-in-massachusetts</loc>
		<lastmod>2018-03-08T23:14:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/effective-immediately-tennessee-internet-access-no-longer-taxable</loc>
		<lastmod>2018-03-08T23:14:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-establishes-back-school-tax-holiday</loc>
		<lastmod>2018-03-08T23:14:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-reduced-manufacturing-rate-not-applicable</loc>
		<lastmod>2018-03-08T23:14:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-previous-manufacturing-exemption-now-taxable</loc>
		<lastmod>2018-03-08T23:14:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oklahoma-manufacturing-process-eligible-exemption</loc>
		<lastmod>2018-03-08T23:14:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-internet-company-not-liable-tax-travel-services</loc>
		<lastmod>2018-03-08T23:14:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-enacts-sales-tax-holiday</loc>
		<lastmod>2018-03-08T23:14:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-exempts-equipment-used-retailer-purposes-production</loc>
		<lastmod>2018-03-08T23:14:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-dispensers-taxable</loc>
		<lastmod>2018-03-08T23:14:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-non-profit-corporation-magazine-exempt</loc>
		<lastmod>2018-03-08T23:14:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pizza-equipment-not-included-in-arizona-exemption</loc>
		<lastmod>2018-03-08T23:14:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-enacts-tax-holiday</loc>
		<lastmod>2018-03-08T23:14:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-exemption-for-saw-sharpening</loc>
		<lastmod>2018-03-08T23:14:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-booster-club-sales-exempt</loc>
		<lastmod>2018-03-08T23:14:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-canned-software-licenses-taxable</loc>
		<lastmod>2018-03-08T23:14:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-machine-exemption</loc>
		<lastmod>2018-03-08T23:14:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-credit-clarification</loc>
		<lastmod>2018-03-08T23:14:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-new-rate-computation</loc>
		<lastmod>2018-03-08T23:14:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oregon-sales-tax</loc>
		<lastmod>2018-03-08T23:14:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-printer-not-exempt-on-component-parts-purchase</loc>
		<lastmod>2018-03-08T23:14:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-updates-exemptions</loc>
		<lastmod>2018-03-08T23:14:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/montana-sales-tax-proposed</loc>
		<lastmod>2018-03-08T23:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/equipment-regarded-as-taxable-in-pennsylvania</loc>
		<lastmod>2018-03-08T23:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-special-session-held-march</loc>
		<lastmod>2018-03-08T23:14:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kentucky-seller-liable-tax-invalid-certificates</loc>
		<lastmod>2018-03-08T23:14:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/a-conveyor-system-that-moved-printed-and-stacked-newspapers-to-a-loading-dock-where-they-were-put-on-pallets-and-then-shrink-wrapped-was-exempt-from-texas-sales-and-use-tax</loc>
		<lastmod>2018-03-08T23:14:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-boat-club-dues-not-taxable</loc>
		<lastmod>2018-03-08T23:14:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-rate-change</loc>
		<lastmod>2018-03-08T23:14:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-filing-status-change</loc>
		<lastmod>2018-03-08T23:14:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-exempts-construction-materials</loc>
		<lastmod>2018-03-08T23:14:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/possible-sales-tax-montana</loc>
		<lastmod>2018-03-08T23:14:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/a-taxpayers-pre-press-publishing-equipment-purchased-after-july-1-1997-did-not-fall-within-the-scope-of-the-manufacturing-exemption-and-was-thus-subject-to-rhode-island-sales-tax</loc>
		<lastmod>2018-03-08T23:14:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-case-declares-audit-assessment-include-overpayments</loc>
		<lastmod>2018-03-08T23:14:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/crane-exemption-in-ohio</loc>
		<lastmod>2018-03-08T23:14:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-guidelines-for-returns</loc>
		<lastmod>2018-03-08T23:14:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-gross-receipts-act-amended</loc>
		<lastmod>2018-03-08T23:14:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-contractors-purchase-exempt</loc>
		<lastmod>2018-03-08T23:15:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/in-utah-a-graphite-fiber-manufacturers-purchase-of-nitrogen-was-exempt-from-utah-sales-and-use-tax</loc>
		<lastmod>2018-03-08T23:15:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-date-change-sourcing-rules</loc>
		<lastmod>2018-03-08T23:15:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/the-circuit-court-of-cook-county-illinois-ruled-that-gas-combustion-electric-generators-that-are-used-in-a-mandated-landfill-gas-emission-project-are-exempt-from-sales-tax-as-pollution-control-equipm</loc>
		<lastmod>2018-03-08T23:15:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/incentive-program-in-tennessee</loc>
		<lastmod>2018-03-08T23:15:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-department-revenue-administers-guidance-treatment-electronic-technology</loc>
		<lastmod>2018-03-08T23:15:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-temporarily-increases-state-tax-rate</loc>
		<lastmod>2018-03-08T23:15:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-allows-alternative-required-electronic-filing</loc>
		<lastmod>2018-03-08T23:15:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-penalty-and-interest-changes</loc>
		<lastmod>2018-03-08T23:15:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-use-tax-on-returns</loc>
		<lastmod>2018-03-08T23:15:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/purchases-of-mesh-bags-used-by-a-textile-manufacturer-to-ship-property-between-manufacturing-plants-are-not-subject-to-south-carolina-sales-and-use-tax</loc>
		<lastmod>2018-03-08T23:15:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/out-state-company-not-entitled-illinois-credit</loc>
		<lastmod>2018-03-08T23:15:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/multiple-mississippi-exemptions</loc>
		<lastmod>2018-03-08T23:15:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/state-arkansas-makes-major-legislative-changes</loc>
		<lastmod>2018-03-08T23:15:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-tax-increase</loc>
		<lastmod>2018-03-08T23:15:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-court-rules-property-used-college-food-service-taxable</loc>
		<lastmod>2018-03-08T23:15:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-state-increases-tax-rate</loc>
		<lastmod>2018-03-08T23:15:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/in-texas-cranes-used-to-transport-raw-materials-and-finished-products-on-an-intra-plant-self-contained-rail-system-were-not-exempt-rolling-stock-even-though-they-were-operated-on-rails</loc>
		<lastmod>2018-03-08T23:15:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-city-tax-increase</loc>
		<lastmod>2018-03-08T23:15:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-announces-state-voluntary-disclosure-program</loc>
		<lastmod>2018-03-08T23:15:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/dust-collection-equipment-used-as-part-of-a-recycling-system-in-the-manufacture-of-plastic-products-used-in-horticultural-packaging-qualified-for-a-manufacturing-exemption-from-ohio-sales-and-use-tax</loc>
		<lastmod>2018-03-08T23:15:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-sale-exempt-bulk-sale</loc>
		<lastmod>2018-03-08T23:15:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-taxes-proposed-texas</loc>
		<lastmod>2018-03-08T23:15:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-taxes-office-paper-removal-services</loc>
		<lastmod>2018-03-08T23:15:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-food-and-cleaning-services</loc>
		<lastmod>2018-03-08T23:15:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-homebuilder-tax-refund</loc>
		<lastmod>2018-03-08T23:15:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-taxes-delivery-charges</loc>
		<lastmod>2018-03-08T23:15:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-alternative-location-sale</loc>
		<lastmod>2018-03-08T23:15:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-rate-and-other-taxability-changes</loc>
		<lastmod>2018-03-08T23:15:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-sales-tax-rate-interstate-telecommunication-services-drops-3-2</loc>
		<lastmod>2018-03-08T23:15:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-pest-control-services-taxable</loc>
		<lastmod>2018-03-08T23:15:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-tax-due-first-installment</loc>
		<lastmod>2018-03-08T23:15:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-general-assembly-proposes-changes-telecommunications-tax</loc>
		<lastmod>2018-03-08T23:15:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-announces-2004-amnesty-details</loc>
		<lastmod>2018-03-08T23:15:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-retailers-sales-tax-rules-changed</loc>
		<lastmod>2018-03-08T23:15:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-llcs-may-now-render-professional-services</loc>
		<lastmod>2018-03-08T23:15:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-bundled-telecommunication-services-not-taxable</loc>
		<lastmod>2018-03-08T23:15:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-retail-situs-rules</loc>
		<lastmod>2018-03-08T23:15:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-treatment-landscaping</loc>
		<lastmod>2018-03-08T23:15:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-motor-vehicle-parking-and-storage-services-taxable</loc>
		<lastmod>2018-03-08T23:15:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-exempts-elevator-rope-replacement-services</loc>
		<lastmod>2018-03-08T23:15:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-service-taxability</loc>
		<lastmod>2018-03-08T23:15:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/paint-purchased-fishing-vessel-subject-rhode-island-use-tax</loc>
		<lastmod>2018-03-08T23:15:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-bo-taxes</loc>
		<lastmod>2018-03-08T23:15:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-cleaning-services-during-certain-construction-are-exempt</loc>
		<lastmod>2018-03-08T23:15:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-management-fees-nontaxable</loc>
		<lastmod>2018-03-08T23:15:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-rate-change</loc>
		<lastmod>2018-03-08T23:15:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-direct-payment-program-ends</loc>
		<lastmod>2018-03-08T23:15:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-liquor-purchases-must-be-reported</loc>
		<lastmod>2018-03-08T23:15:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-post-fire-cleanup-services-residences-taxable</loc>
		<lastmod>2018-03-08T23:15:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-taxes-residential-termite-inspection-services</loc>
		<lastmod>2018-03-08T23:15:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-service-provider-tax-effective-july-1-2004</loc>
		<lastmod>2018-03-08T23:15:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-service-exemptions-repealed</loc>
		<lastmod>2018-03-08T23:15:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-deduction-sale-food-retail-stores</loc>
		<lastmod>2018-03-08T23:15:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-taxes-snow-removal-services-are-performed-mechanical-means</loc>
		<lastmod>2018-03-08T23:15:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-retail-restriction</loc>
		<lastmod>2018-03-08T23:15:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-taxes-cellular-service-providers</loc>
		<lastmod>2018-03-08T23:15:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-exempts-installation-home-alarm-systems</loc>
		<lastmod>2018-03-08T23:15:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-subscription-fees</loc>
		<lastmod>2018-03-08T23:15:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-rock-salt-and-rock-salt-spreading-service-taxable</loc>
		<lastmod>2018-03-08T23:15:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/videotapes-depositions-taxable-kansas</loc>
		<lastmod>2018-03-08T23:15:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-taxes-pre-employment-screening-services</loc>
		<lastmod>2018-03-08T23:15:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-taxes-fees-for-customer-incentive-program</loc>
		<lastmod>2018-03-08T23:15:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-graphic-arts-and-computer-programming</loc>
		<lastmod>2018-03-08T23:15:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-airline-services-exempt</loc>
		<lastmod>2018-03-08T23:15:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-includes-creative-design-charges-taxable</loc>
		<lastmod>2018-03-08T23:15:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/valet-parking-in-district-of-columbia-exempt</loc>
		<lastmod>2018-03-08T23:15:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-software-training-taxable</loc>
		<lastmod>2018-03-08T23:15:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-photography-services-addressed</loc>
		<lastmod>2018-03-08T23:15:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-limits-taxation-cable-and-satellite-tv-services</loc>
		<lastmod>2018-03-08T23:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mortgage-and-ad-valorem-tax-payments-real-property-made-related-party-subject-florida</loc>
		<lastmod>2018-03-08T23:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/makeup-artist-and-hairstylist-services-used-produce-cover-art-subject-new-york-city</loc>
		<lastmod>2018-03-08T23:15:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-exemptions-vessels-providing-local-transit</loc>
		<lastmod>2018-03-08T23:15:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-rules-revisions-power-point-presentations-not-taxable</loc>
		<lastmod>2018-03-08T23:15:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/one-time-use-supplies-restricted-sale-exempt-florida-tax</loc>
		<lastmod>2018-03-08T23:15:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/use-tax-calculator-developed-wisconsin</loc>
		<lastmod>2018-03-08T23:15:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-requires-predominant-use-study-exemption</loc>
		<lastmod>2018-03-08T23:15:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nursing-services-not-subject-pennsylvania-sales-tax</loc>
		<lastmod>2018-03-08T23:15:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-affirms-taxability-out-state-printing-advertising-materials</loc>
		<lastmod>2018-03-08T23:15:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-vendors-must-collect</loc>
		<lastmod>2018-03-08T23:15:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-log-cabin-kit-subject-use-tax</loc>
		<lastmod>2018-03-08T23:15:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-sales-and-use-taxes-apply-electronic-security-systems</loc>
		<lastmod>2018-03-08T23:15:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-places-restrictions-contracts</loc>
		<lastmod>2018-03-08T23:15:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-rules-exemption-isps</loc>
		<lastmod>2018-03-08T23:15:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-exemption-pollution-control</loc>
		<lastmod>2018-03-08T23:15:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/plant-regulators-exempt-pesticides-florida</loc>
		<lastmod>2018-03-08T23:15:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-international-communications-provider-not-exempt</loc>
		<lastmod>2018-03-08T23:15:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-rate-increase-and-other-tax-changes</loc>
		<lastmod>2018-03-08T23:15:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-issues-new-resale-certificate-procedures</loc>
		<lastmod>2018-03-08T23:15:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-clarifies-taxation-moving-and-storage-services</loc>
		<lastmod>2018-03-08T23:15:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/us-district-court-rules-telephone-service</loc>
		<lastmod>2018-03-08T23:15:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/zero-emission-motor-vehicle-leases-exempt-new-jersey-sales-and-use-tax</loc>
		<lastmod>2018-03-08T23:15:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-gives-credit-construction-contracts-against-rate-increase</loc>
		<lastmod>2018-03-08T23:15:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-rules-electricity-generation-not-exempt</loc>
		<lastmod>2018-03-08T23:15:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-tax-preempted-federal-law-court-rules</loc>
		<lastmod>2018-03-08T23:15:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-extends-use-tax-requirements-vessels-vehicles-and-aircraft</loc>
		<lastmod>2018-03-08T23:15:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-discusses-taxability-items-used-school-construction</loc>
		<lastmod>2018-03-08T23:15:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-informational-release-changes-sourcing</loc>
		<lastmod>2018-03-08T23:15:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-rules-taxpayer-did-not-qualify-manufacturer</loc>
		<lastmod>2018-03-08T23:15:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-allows-filing-extension-eligible-vendors</loc>
		<lastmod>2018-03-08T23:15:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mississippi-releases-details-tax-amnesty</loc>
		<lastmod>2018-03-08T23:15:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-plumber-found-liable-use-tax-purchases-trucks-and-tools</loc>
		<lastmod>2018-03-08T23:15:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-identifies-telecommunications-equipment-real-property</loc>
		<lastmod>2018-03-08T23:15:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-defines-private-communications-services-conform-sstp</loc>
		<lastmod>2018-03-08T23:15:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-nexus-does-not-allow-tax-tugboat-supplies</loc>
		<lastmod>2018-03-08T23:16:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/permanent-ban-internet-taxes-possibility</loc>
		<lastmod>2018-03-08T23:16:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ongoing-equipment-leasing-not-allowed-occasional-sale-exemption-kentucky</loc>
		<lastmod>2018-03-08T23:16:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/garbage-and-solid-waste-services-taxable-south-dakota</loc>
		<lastmod>2018-03-08T23:16:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-transmission-builder-establishes-nexus</loc>
		<lastmod>2018-03-08T23:16:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-extends-compliance-deadline</loc>
		<lastmod>2018-03-08T23:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-packaging-materials-sample-drugs-exempt</loc>
		<lastmod>2018-03-08T23:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-clarifies-taxability-catalogues</loc>
		<lastmod>2018-03-08T23:16:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-enacts-computer-manufacturing-incentives</loc>
		<lastmod>2018-03-08T23:16:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cosmetic-surgery-subject-new-jersey-tax</loc>
		<lastmod>2018-03-08T23:16:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-increases-use-tax-base-license-plates-motor-vehicle-dealers</loc>
		<lastmod>2018-03-08T23:16:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-refinishing-and-manufacturing-company-does-not-qualify-exemption</loc>
		<lastmod>2018-03-08T23:16:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-supreme-court-supports-appellate-courts-decision-online-information</loc>
		<lastmod>2018-03-08T23:16:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/the-provision-of-satellite-transmission-services-in-illinois-is-not-subject-to-telecommunications-excise-tax</loc>
		<lastmod>2018-03-08T23:16:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/three-retailers-settle-suit-illinois</loc>
		<lastmod>2018-03-08T23:16:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-adds-to-the-list-of-taxable-telecommunication-services</loc>
		<lastmod>2018-03-08T23:16:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-vehicles</loc>
		<lastmod>2018-03-08T23:16:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/reminder-california-amnesty-program-expire-march-31-2005</loc>
		<lastmod>2018-03-08T23:16:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-sale-of-prepaid-calling-card-not-taxable</loc>
		<lastmod>2018-03-08T23:16:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-enacts-significant-changes-municipal-charges-telecommunications</loc>
		<lastmod>2018-03-08T23:16:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-bundled-telecommunication-services</loc>
		<lastmod>2018-03-08T23:16:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/montana-bill-would-create-sales-tax-conformity-sst-agreement</loc>
		<lastmod>2018-03-08T23:16:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-house-representatives-passes-streamlined-sales-tax-legislation</loc>
		<lastmod>2018-03-08T23:16:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-royalty-payments-taxable-when-prewritten-and-custom-programs-included</loc>
		<lastmod>2018-03-08T23:16:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-conforms-streamlined-agreement-gains-associate-member-status</loc>
		<lastmod>2018-03-08T23:16:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-denies-refund-claim-finding-line-access-charges-be-taxable</loc>
		<lastmod>2018-03-08T23:16:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-city-ordinance-preempted-by-federal-law</loc>
		<lastmod>2018-03-08T23:16:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-changes-treatment-freight-and-delivery-charges-effective-013005</loc>
		<lastmod>2018-03-08T23:16:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-discusses-taxability-internet-services-equipment</loc>
		<lastmod>2018-03-08T23:16:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-publication-provides-sales-and-use-tax-information-contractors</loc>
		<lastmod>2018-03-08T23:16:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-communication-tower-rental-taxable</loc>
		<lastmod>2018-03-08T23:16:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-makes-distinction-between-maintenance-agreements-and-warranties</loc>
		<lastmod>2018-03-08T23:16:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-use-tax-now-applicable-to-catalogs</loc>
		<lastmod>2018-03-08T23:16:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-virginia-issue-guidelines-taxability-calling-cards-south-caroline</loc>
		<lastmod>2018-03-08T23:16:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-deems-federal-employee-benefits-be-taxable</loc>
		<lastmod>2018-03-08T23:16:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-successor-corporation-liable-unpaid-use-tax</loc>
		<lastmod>2018-03-08T23:16:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-telecommunication-equipment-taxable</loc>
		<lastmod>2018-03-08T23:16:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-budget-bill-changes</loc>
		<lastmod>2018-03-08T23:16:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-rules-lease-was-object-transaction</loc>
		<lastmod>2018-03-08T23:16:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-court-rules-custom-software</loc>
		<lastmod>2018-03-08T23:16:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-imposes-4-sales-tax-interstate-telecommunications</loc>
		<lastmod>2018-03-08T23:16:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-definition-of-use-expanded-for-services</loc>
		<lastmod>2018-03-08T23:16:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-finds-charges-utilities-incorporated-rent-not-taxable</loc>
		<lastmod>2018-03-08T23:16:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-network-service-not-considered-taxable-telecommunications</loc>
		<lastmod>2018-03-08T23:16:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mobile-telecommunications-act</loc>
		<lastmod>2018-03-08T23:16:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-imposes-excise-tax</loc>
		<lastmod>2018-03-08T23:16:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-administrative-hearing-commission-does-not-have-jurisdiction-rule-local-use</loc>
		<lastmod>2018-03-08T23:16:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/simplified-payments-in-california</loc>
		<lastmod>2018-03-08T23:16:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-provides-details-temporary-clothing-exemption</loc>
		<lastmod>2018-03-08T23:16:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-extends-tax-rate</loc>
		<lastmod>2018-03-08T23:16:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-discusses-taxability-steel-fabrication</loc>
		<lastmod>2018-03-08T23:16:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-provides-compensation-transition-destination-based-sourcing-reintroduces-origin</loc>
		<lastmod>2018-03-08T23:16:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-introduces-resolution-urge-congressional-support-ssuta</loc>
		<lastmod>2018-03-08T23:16:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-maintains-assessment-based-observation-test</loc>
		<lastmod>2018-03-08T23:16:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-dakota-exempts-environmental-upgrade-equipment</loc>
		<lastmod>2018-03-08T23:16:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-finds-corporate-officer-personally-liable-taxes</loc>
		<lastmod>2018-03-08T23:16:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-creates-bid-calculator-contractors-and-discusses-tax-responsibilities</loc>
		<lastmod>2018-03-08T23:16:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-senate-approves-reduction-food-tax-rate</loc>
		<lastmod>2018-03-08T23:16:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-governor-signs-bill-providing-sales-and-use-tax-refunds-certain</loc>
		<lastmod>2018-03-08T23:16:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-issues-revenue-review-citing-discovery-and-collection-delinquent-taxes</loc>
		<lastmod>2018-03-08T23:16:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-reduce-state-sales-tax-rate-delayed</loc>
		<lastmod>2018-03-08T23:16:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-issues-letter-ruling-stating-free-restaurant-meals-are-not-taxable</loc>
		<lastmod>2018-03-08T23:16:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-clarifies-taxability-contractors-purchases-federal-government-contract</loc>
		<lastmod>2018-03-08T23:16:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-indicates-corporate-officer-was-liable-taxes-and-audit-method-used-was</loc>
		<lastmod>2018-03-08T23:16:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-amends-bad-debt-deduction-sales-and-use-tax-purposes</loc>
		<lastmod>2018-03-08T23:16:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-issues-bulletin-voip-services</loc>
		<lastmod>2018-03-08T23:16:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-court-appeals-addresses-municipality-competition-ban</loc>
		<lastmod>2018-03-08T23:16:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-motions-implement-transition-period-destination-based-sourcing</loc>
		<lastmod>2018-03-08T23:16:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-announces-tax-clothing-and-footwear-remain-effect</loc>
		<lastmod>2018-03-08T23:16:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-issues-bulletin-outlining-taxability-photography</loc>
		<lastmod>2018-03-08T23:16:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-dakota-submits-petition-membership-agreement</loc>
		<lastmod>2018-03-08T23:16:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-releases-notice-voip-taxability</loc>
		<lastmod>2018-03-08T23:16:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oregon-senate-introduces-bill-enter-sst-agreement</loc>
		<lastmod>2018-03-08T23:16:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-discusses-taxability-internet-caf%c3%a9-services</loc>
		<lastmod>2018-03-08T23:16:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-enacts-exemption-mailing-lists-and-databases</loc>
		<lastmod>2018-03-08T23:16:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-dakota-senate-bill-would-allow-csps-claim-retailers-compensation</loc>
		<lastmod>2018-03-08T23:16:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-governor-approves-agreement-amnesty-legislation</loc>
		<lastmod>2018-03-08T23:16:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oregon-introduces-legislation-impose-sales-tax</loc>
		<lastmod>2018-03-08T23:16:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-rules-caterers-purchases-items-transferred-customer-exempt-resale</loc>
		<lastmod>2018-03-08T23:16:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-bill-delays-sstp-conforming-legislation</loc>
		<lastmod>2018-03-08T23:16:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-provides-guidance-call-center-credit</loc>
		<lastmod>2018-03-08T23:16:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-dakota-discusses-internet-sales</loc>
		<lastmod>2018-03-08T23:16:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-conformity-legislation-passes-house</loc>
		<lastmod>2018-03-08T23:16:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-denies-air-transportation-company-public-utility-exemption</loc>
		<lastmod>2018-03-08T23:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-sales-tax-holiday-aug-5-aug-7-2005</loc>
		<lastmod>2018-03-08T23:17:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-advantage-act-offers-credits-exemptions-qualified-businesses</loc>
		<lastmod>2018-03-08T23:17:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-amends-direct-mail-delivery-charges</loc>
		<lastmod>2018-03-08T23:17:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-revises-advisory-machinery-and-equipment-exemption</loc>
		<lastmod>2018-03-08T23:17:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-labor-charges-amended</loc>
		<lastmod>2018-03-08T23:17:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-rules-business-and-occupation-tax-manufacturing-rate-did-not-apply</loc>
		<lastmod>2018-03-08T23:17:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-implementation-streamlined-sales-tax-laws-delayed</loc>
		<lastmod>2018-03-08T23:17:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-clarifies-reporting-requirements-delivery-costs-direct-mail</loc>
		<lastmod>2018-03-08T23:17:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-sales-tax-holiday-aug-5-aug-7-2005</loc>
		<lastmod>2018-03-08T23:17:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-supreme-court-rules-local-use-tax-constitutional</loc>
		<lastmod>2018-03-08T23:17:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-electricity-used-repair-maintain-aircraft-exempt</loc>
		<lastmod>2018-03-08T23:17:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-amends-high-tech-research-zone-credit</loc>
		<lastmod>2018-03-08T23:17:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-cigarette-sales-act-enacted</loc>
		<lastmod>2018-03-08T23:17:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/permit-and-other-new-requirements-out-state-wine-shipments</loc>
		<lastmod>2018-03-08T23:17:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-reduce-tax-certain-food-products</loc>
		<lastmod>2018-03-08T23:17:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-administrative-decision-mapping-services</loc>
		<lastmod>2018-03-08T23:17:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-clarifies-component-parts-and-permanent-attachments-immovables</loc>
		<lastmod>2018-03-08T23:17:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-delays-implementation-destination-based-sourcing-rules</loc>
		<lastmod>2018-03-08T23:17:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-exempts-services-related-funerals</loc>
		<lastmod>2018-03-08T23:17:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-sales-tax-holiday-aug-30-sept-5-2005</loc>
		<lastmod>2018-03-08T23:17:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-dc-sales-tax-holiday-aug-6-aug-14-2005</loc>
		<lastmod>2018-03-08T23:17:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ut-reduces-food-sales-tax-rate</loc>
		<lastmod>2018-03-08T23:17:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-amends-computer-hardware-and-software-regulation</loc>
		<lastmod>2018-03-08T23:17:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohios-authorized-exemption-certificates</loc>
		<lastmod>2018-03-08T23:17:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-issues-letter-ruling-stating-purchases-stadium-turf-college-are-exempt</loc>
		<lastmod>2018-03-08T23:17:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-state-clothing-exemption</loc>
		<lastmod>2018-03-08T23:17:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-staffing-services-subject-tax</loc>
		<lastmod>2018-03-08T23:17:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-electronic-payment-threshold-reduced</loc>
		<lastmod>2018-03-08T23:17:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-sales-tax-holiday-aug-5-aug-7-2005</loc>
		<lastmod>2018-03-08T23:17:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-dc-sales-tax-holiday-nov-25-dec-4-2005</loc>
		<lastmod>2018-03-08T23:17:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mississippis-new-appeal-process</loc>
		<lastmod>2018-03-08T23:17:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mo-clarifies-exemption-certificates</loc>
		<lastmod>2018-03-08T23:17:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-issues-letter-ruling-discussing-purchases-natural-gas-and-machinery-used</loc>
		<lastmod>2018-03-08T23:17:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-amnesty-program</loc>
		<lastmod>2018-03-08T23:17:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/out-state-exempt-entities-need-id-number-il</loc>
		<lastmod>2018-03-08T23:17:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pumpkins-are-subject-reduced-1-illinois-state-sales-tax</loc>
		<lastmod>2018-03-08T23:17:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-tax-bill-includes-many-tax-changes</loc>
		<lastmod>2018-03-08T23:17:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-adds-international-companies-definition-person-eligible-various-tax</loc>
		<lastmod>2018-03-08T23:17:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/senator-george-allen-request-federal-excise-taxes-telephone-services-not-apply</loc>
		<lastmod>2018-03-08T23:17:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-sales-tax-holiday-aug-5-aug-7-2005</loc>
		<lastmod>2018-03-08T23:17:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-leaves-mtc</loc>
		<lastmod>2018-03-08T23:17:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-issues-notice-temporary-staffing</loc>
		<lastmod>2018-03-08T23:17:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-rules-imaging-devices-did-not-qualify-exemption</loc>
		<lastmod>2018-03-08T23:17:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolinas-new-house-bill-physical-presence-not-sufficient-nexus</loc>
		<lastmod>2018-03-08T23:17:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-bill-clarifies-definition-telecommunications-service</loc>
		<lastmod>2018-03-08T23:17:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-sales-tax-holiday-aug-5-aug-7-2005</loc>
		<lastmod>2018-03-08T23:17:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraskas-tax-relief-legislation-home-repair-labor</loc>
		<lastmod>2018-03-08T23:17:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/senate-bill-force-remote-sellers-collect-tax-sst-states</loc>
		<lastmod>2018-03-08T23:17:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/michigan-announces-change-prepaid-gasoline-sales-tax-rate</loc>
		<lastmod>2018-03-08T23:17:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-enacts-annual-sales-tax-holiday-selected-items</loc>
		<lastmod>2018-03-08T23:17:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/web-based-services-not-subject-salesuse-tax-pennsylvania</loc>
		<lastmod>2018-03-08T23:17:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/streamlined-sales-tax-september-30-amnesty-deadline-passes</loc>
		<lastmod>2018-03-08T23:17:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/raw-materials-tools-and-wiring-may-be-exempt-fabrication</loc>
		<lastmod>2018-03-08T23:17:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/no-tax-free-meals-pennsylvania</loc>
		<lastmod>2018-03-08T23:17:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/prewritten-software-treated-tangible-personal-property-ma</loc>
		<lastmod>2018-03-08T23:17:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-offers-motion-picture-credit</loc>
		<lastmod>2018-03-08T23:17:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-exemption-utilities-and-utility-services</loc>
		<lastmod>2018-03-08T23:17:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-provides-exemption-foods-domestic-consumption</loc>
		<lastmod>2018-03-08T23:17:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/parent-company-purchase-software-license-taxable-texas</loc>
		<lastmod>2018-03-08T23:17:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-imposes-new-sales-and-use-tax-communications</loc>
		<lastmod>2018-03-08T23:17:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-declares-short-term-rental-equipment-taxable</loc>
		<lastmod>2018-03-08T23:17:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-increase-sales-tax</loc>
		<lastmod>2018-03-08T23:17:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-offers-tax-amnesty-deadline-nears</loc>
		<lastmod>2018-03-08T23:17:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/out-state-printers-exempt-kentucky</loc>
		<lastmod>2018-03-08T23:17:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-gives-additional-instructions-tax-holiday</loc>
		<lastmod>2018-03-08T23:17:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-increases-state-rate-6</loc>
		<lastmod>2018-03-08T23:17:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/software-maintenance-agreements-taxable-50-georgia</loc>
		<lastmod>2018-03-08T23:17:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-colorado-guidelines-taxable-software</loc>
		<lastmod>2018-03-08T23:17:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-rate-reductions-natural-gas-and-electricity</loc>
		<lastmod>2018-03-08T23:17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/temporary-employees-exempt-missouri</loc>
		<lastmod>2018-03-08T23:17:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-privilege-tax-imposed-mill-machinery</loc>
		<lastmod>2018-03-08T23:17:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/va-governor-and-senate-unveil-tax-increases-new-transportation-plan</loc>
		<lastmod>2018-03-08T23:17:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/construction-materials-assembled-out-state-are-subject-north-carolina-use-tax</loc>
		<lastmod>2018-03-08T23:17:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxability-custom-software-new-jersey</loc>
		<lastmod>2018-03-08T23:17:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/qualifying-clothing-now-exempt-new-york</loc>
		<lastmod>2018-03-08T23:17:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-sales-tax-rate-increase</loc>
		<lastmod>2018-03-08T23:17:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-taxes-sales-engineering-and-architectural-bid-sets</loc>
		<lastmod>2018-03-08T23:17:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nexus-not-created-connecticut-tradeshows</loc>
		<lastmod>2018-03-08T23:17:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-canned-software-subject-tax</loc>
		<lastmod>2018-03-08T23:17:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-taxes-materials-spoiled-or-damaged-manufacturing</loc>
		<lastmod>2018-03-08T23:17:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/contractors-not-customers-owe-tax-installation-cabinetry-countertops-florida</loc>
		<lastmod>2018-03-08T23:17:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/repair-or-replacement-parts-taxable-kentucky</loc>
		<lastmod>2018-03-08T23:17:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-authorizes-sales-tax-holiday</loc>
		<lastmod>2018-03-08T23:17:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/postage-and-freight-exempt-arizona-printers</loc>
		<lastmod>2018-03-08T23:17:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/software-license-used-exclusively-rd-exempt-virginia</loc>
		<lastmod>2018-03-08T23:17:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-does-not-tax-electronic-discovery-service</loc>
		<lastmod>2018-03-08T23:17:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-software-installation-subject-tax</loc>
		<lastmod>2018-03-08T23:17:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-enacts-annual-sales-tax-holiday-clothing-footwear-and-school-supplies</loc>
		<lastmod>2018-03-08T23:17:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mn-executive-and-legislative-branches-sever-contracts-foreign-vendors</loc>
		<lastmod>2018-03-08T23:17:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-imposes-gross-receipts-tax-fur-clothing</loc>
		<lastmod>2018-03-08T23:17:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-exempts-machinery-and-equipment-acquired-repair-or-replace-equipment</loc>
		<lastmod>2018-03-08T23:17:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-delivery-charges-subject-sales-tax</loc>
		<lastmod>2018-03-08T23:17:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-food-tax-reduced-definitions-modified</loc>
		<lastmod>2018-03-08T23:17:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oklahoma-exempts-certain-advertising-sales-tax</loc>
		<lastmod>2018-03-08T23:17:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-rules-early-termination-charge-subject-tax</loc>
		<lastmod>2018-03-08T23:17:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vacutainers-taxable-new-jersey</loc>
		<lastmod>2018-03-08T23:17:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/machine-and-materials-used-final-testing-exempt-kansas</loc>
		<lastmod>2018-03-08T23:17:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-issues-guidance-regarding-tax-rate-decrease</loc>
		<lastmod>2018-03-08T23:17:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-sst-conformity-enacted</loc>
		<lastmod>2018-03-08T23:17:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/separately-stated-photography-services-taxable-arizona</loc>
		<lastmod>2018-03-08T23:17:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-taxability-bottled-water</loc>
		<lastmod>2018-03-08T23:17:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/printing-motion-picture-production-exempt-arizona</loc>
		<lastmod>2018-03-08T23:17:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-printing-industry-rule-amended</loc>
		<lastmod>2018-03-08T23:17:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-taxes-information-services</loc>
		<lastmod>2018-03-08T23:17:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/power-plant-expansion-equipment-not-exempt-utah</loc>
		<lastmod>2018-03-08T23:17:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vermont-becomes-sstp-associate-member-state</loc>
		<lastmod>2018-03-08T23:17:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-mining-rule-amended</loc>
		<lastmod>2018-03-08T23:17:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-sstp-conformity-legislation-introduced</loc>
		<lastmod>2018-03-08T23:17:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-exemption-enacted-farm-machinery</loc>
		<lastmod>2018-03-08T23:17:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-notice-taxability-storage-space-updated</loc>
		<lastmod>2018-03-08T23:17:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-amends-several-sales-and-use-tax-rules</loc>
		<lastmod>2018-03-08T23:17:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-clarifies-collection-local-taxes-drop-shipped-goods</loc>
		<lastmod>2018-03-08T23:17:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-taxability-defibrillators-and-related-services</loc>
		<lastmod>2018-03-08T23:17:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/recent-sst-meeting-generated-two-significant-results-origin-sourcing-defeated-csp</loc>
		<lastmod>2018-03-08T23:17:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-discusses-shipping-charges-givaways</loc>
		<lastmod>2018-03-08T23:17:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/uniformity-local-tax-provisions-restored</loc>
		<lastmod>2018-03-08T23:17:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/uniformity-local-tax-provisions-restored</loc>
		<lastmod>2018-03-08T23:17:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-taxes-purchase-hotel-room-amenities</loc>
		<lastmod>2018-03-08T23:17:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohios-electronic-exemption-certificates-are-valid</loc>
		<lastmod>2018-03-08T23:17:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-sstp-conformity-repealed</loc>
		<lastmod>2018-03-08T23:17:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sst-board-resolves-bundling-issues</loc>
		<lastmod>2018-03-08T23:18:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-issues-lease-assignment-ruling</loc>
		<lastmod>2018-03-08T23:18:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/user-specific-web-site-data-not-subject-tax-new-york</loc>
		<lastmod>2018-03-08T23:18:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-provides-revised-information-taxability-information-services</loc>
		<lastmod>2018-03-08T23:18:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-becomes-sstp-associate-member-state</loc>
		<lastmod>2018-03-08T23:18:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-occasional-sale-exemption-did-not-apply-three-week-event</loc>
		<lastmod>2018-03-08T23:18:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-letter-clarifies-taxability-bookkeeping-services</loc>
		<lastmod>2018-03-08T23:18:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-clarifies-taxability-motor-vehicle-leases</loc>
		<lastmod>2018-03-08T23:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-exempts-defibrillators-and-related-accessories</loc>
		<lastmod>2018-03-08T23:18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-addresses-warranties-maintenance-and-service-contracts</loc>
		<lastmod>2018-03-08T23:18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/reinstatement-fees-taxable-michigan</loc>
		<lastmod>2018-03-08T23:18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/puerto-rico-eliminates-excise-tax-and-introduces-salesuse-tax</loc>
		<lastmod>2018-03-08T23:18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nonprofit-organizations-sales-meals-exempt-missouri</loc>
		<lastmod>2018-03-08T23:18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-holds-sstp-conformity</loc>
		<lastmod>2018-03-08T23:18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/non-incidental-technical-services-taxable-florida</loc>
		<lastmod>2018-03-08T23:18:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/subcontractor-must-present-exemption-certificate-time-sale-texas</loc>
		<lastmod>2018-03-08T23:18:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-exemption-fuel-and-electricity-used-manufacturing</loc>
		<lastmod>2018-03-08T23:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-amends-definition-employment-service</loc>
		<lastmod>2018-03-08T23:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-supreme-court-rules-management-charges-included-purchase-price</loc>
		<lastmod>2018-03-08T23:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-internet-job-web-site-services-deemed-taxable</loc>
		<lastmod>2018-03-08T23:18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-explains-taxability-communication-services</loc>
		<lastmod>2018-03-08T23:18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/special-california-sales-and-use-tax-reporting-periods-available</loc>
		<lastmod>2018-03-08T23:18:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-delays-implementation-destination-based-souring-certain-vendors</loc>
		<lastmod>2018-03-08T23:18:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-corporate-officer-liable-unpaid-taxes</loc>
		<lastmod>2018-03-08T23:18:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-amends-time-period-exemption-certificates</loc>
		<lastmod>2018-03-08T23:18:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-sales-tax-holiday-period-changed-august-17-19</loc>
		<lastmod>2018-03-08T23:18:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-incentives-enacted-strategic-development-areas</loc>
		<lastmod>2018-03-08T23:18:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-governor-signs-sst-bill</loc>
		<lastmod>2018-03-08T23:18:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vermont-bill-would-repeal-sst-conformity</loc>
		<lastmod>2018-03-08T23:18:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-rules-equipment-repairs-taxable</loc>
		<lastmod>2018-03-08T23:18:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-taxability-blueprint-purchases-architects-resale</loc>
		<lastmod>2018-03-08T23:18:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-manufacturing-exemption-includes-printing-presses</loc>
		<lastmod>2018-03-08T23:18:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-exempts-prosthetic-devices</loc>
		<lastmod>2018-03-08T23:18:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-bills-causes-delays-sst-conformity-two-years</loc>
		<lastmod>2018-03-08T23:18:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-taxability-motor-vehicle-repair-services</loc>
		<lastmod>2018-03-08T23:18:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-vending-machines-taxable-missouri</loc>
		<lastmod>2018-03-08T23:18:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-instructional-sales-tax-bulletin-resale-certificates</loc>
		<lastmod>2018-03-08T23:18:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-free-meals-and-gift-cards-employees-discussed</loc>
		<lastmod>2018-03-08T23:18:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-extends-exemption-renewable-electricity-generating-equipment</loc>
		<lastmod>2018-03-08T23:18:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-leasing-and-rental-rules-amended</loc>
		<lastmod>2018-03-08T23:18:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-issues-bulletin-summer-camp</loc>
		<lastmod>2018-03-08T23:18:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oklahoma-revenue-increases-due-streamlined-sales-tax-registration</loc>
		<lastmod>2018-03-08T23:18:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/storage-tank-roof-not-eligible-manufacturing-exemption-texas</loc>
		<lastmod>2018-03-08T23:18:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vermont-rules-taxability-veterinary-supplies</loc>
		<lastmod>2018-03-08T23:18:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/purchase-ad-circulars-taxable-north-carolina</loc>
		<lastmod>2018-03-08T23:18:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-exempts-implants-if-considered-prosthetic-devices</loc>
		<lastmod>2018-03-08T23:18:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-amends-interstate-commerce-rule</loc>
		<lastmod>2018-03-08T23:18:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-exempts-common-carrier-transportation</loc>
		<lastmod>2018-03-08T23:18:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-dakota-amends-coal-conversion-facility-provisions</loc>
		<lastmod>2018-03-08T23:18:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-discusses-taxability-lubricants</loc>
		<lastmod>2018-03-08T23:18:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-provides-reminders-sales-tax-holidays</loc>
		<lastmod>2018-03-08T23:18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-enacts-sst-provisions</loc>
		<lastmod>2018-03-08T23:18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-taxpayer-multiple-divisions-denied-industrial-manufacturing-exemption</loc>
		<lastmod>2018-03-08T23:18:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-affirms-test-method-accuracy</loc>
		<lastmod>2018-03-08T23:18:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxability-new-york-graphic-design-and-design-services</loc>
		<lastmod>2018-03-08T23:18:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-dairy-manufacturing-equipment-exemption-enacted</loc>
		<lastmod>2018-03-08T23:18:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxability-complimentary-and-discounted-rooms-massachusetts</loc>
		<lastmod>2018-03-08T23:18:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-conformity-bill-dead</loc>
		<lastmod>2018-03-08T23:18:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-enacts-advanced-energy-credit</loc>
		<lastmod>2018-03-08T23:18:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sst-board-repeals-mpu</loc>
		<lastmod>2018-03-08T23:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/state-delivery-and-installation-created-nexus-north-carolina</loc>
		<lastmod>2018-03-08T23:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nevada-voters-approve-exemptions-farm-machinery-vehicle-trade-ins</loc>
		<lastmod>2018-03-08T23:18:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-surgical-mesh-taxable-missouri</loc>
		<lastmod>2018-03-08T23:18:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-letter-addresses-landman-services</loc>
		<lastmod>2018-03-08T23:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-city-expands-clothing-and-footwear-exemption</loc>
		<lastmod>2018-03-08T23:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/michigan-use-tax-select-services-repealed</loc>
		<lastmod>2018-03-08T23:18:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-leases-or-rentals-pallets-exempt</loc>
		<lastmod>2018-03-08T23:18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-food-rate-reduced</loc>
		<lastmod>2018-03-08T23:18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-laws-change-sourcing-provisions-collection-and-reporting-tax</loc>
		<lastmod>2018-03-08T23:18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mississippi-defines-term-hotel-sales-tax-purposes</loc>
		<lastmod>2018-03-08T23:18:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-governor-signs-temporary-rate-extension-bill</loc>
		<lastmod>2018-03-08T23:18:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolinas-sales-tax-rate-increase-permanent-others-follow</loc>
		<lastmod>2018-03-08T23:18:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/president-bush-signs-continuation-ban-internet-access-tax</loc>
		<lastmod>2018-03-08T23:18:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/inserts-sold-components-newspapers-not-taxable-florida</loc>
		<lastmod>2018-03-08T23:18:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-decreases-state-sales-tax-rate</loc>
		<lastmod>2018-03-08T23:18:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-commissioner-finds-tax-applied-printed-materials</loc>
		<lastmod>2018-03-08T23:18:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-exempts-dealership-loaner-vehicles</loc>
		<lastmod>2018-03-08T23:18:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oklahoma-exemptions-manufacturing-persons-engaged-extraction-and-manufacturing</loc>
		<lastmod>2018-03-08T23:18:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-expansion-manufacturing-equipment-exemption-discussed</loc>
		<lastmod>2018-03-08T23:18:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/personal-trainer-fees-paid-missouri-fitness-center-taxable</loc>
		<lastmod>2018-03-08T23:18:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-permanently-exempts-groceries</loc>
		<lastmod>2018-03-08T23:18:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-state-voluntary-disclosure-program-set-expire</loc>
		<lastmod>2018-03-08T23:18:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-computer-software-taxability-discussed</loc>
		<lastmod>2018-03-08T23:18:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maryland-sales-and-use-tax-increased-6</loc>
		<lastmod>2018-03-08T23:18:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-requests-full-membership-sst-governing-board</loc>
		<lastmod>2018-03-08T23:18:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-establishes-manufacturing-exemptions</loc>
		<lastmod>2018-03-08T23:18:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-leases-rental-change-discussed</loc>
		<lastmod>2018-03-08T23:18:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tax-applies-chemical-used-paper-manufacturing-process-virginia</loc>
		<lastmod>2018-03-08T23:18:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/direct-mail-exception-offered-kansas</loc>
		<lastmod>2018-03-08T23:18:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-hampshire-guidance-food-taxability-released</loc>
		<lastmod>2018-03-08T23:18:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/materials-consumed-treatment-products-exempt-kansas</loc>
		<lastmod>2018-03-08T23:18:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-requests-full-membership-sst-governing-board</loc>
		<lastmod>2018-03-08T23:18:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-amends-rules-optional-software-maintenance-contracts</loc>
		<lastmod>2018-03-08T23:18:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/professional-firms-taxed-computer-purchases-iowa</loc>
		<lastmod>2018-03-08T23:18:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-announces-energy-star-sales-tax-holiday</loc>
		<lastmod>2018-03-08T23:18:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/il-regulation-amended-medicines-and-medical-appliances</loc>
		<lastmod>2018-03-08T23:18:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-clarifies-tax-treatment-gratuity-charges</loc>
		<lastmod>2018-03-08T23:18:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tax-applies-discounted-cell-phone-price-missouri</loc>
		<lastmod>2018-03-08T23:19:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nevada-tax-amnesty-program-approved-0</loc>
		<lastmod>2018-03-08T23:19:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-modifies-legislation-concerning-exemption-property</loc>
		<lastmod>2018-03-08T23:19:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-sales-and-use-tax-rate-increased-7</loc>
		<lastmod>2018-03-08T23:19:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-announces-march-tax-holiday</loc>
		<lastmod>2018-03-08T23:19:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-proposed-lease-aircraft-subject-tax</loc>
		<lastmod>2018-03-08T23:19:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oklahoma-excludes-electronics-repair-businesses-tax</loc>
		<lastmod>2018-03-08T23:19:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-products-transferred-electronically-subject-tax</loc>
		<lastmod>2018-03-08T23:19:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-revises-terminology-related-mobile-and-manufactured-homes</loc>
		<lastmod>2018-03-08T23:19:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/michigan-expands-tax-include-specific-services</loc>
		<lastmod>2018-03-08T23:19:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/photography-services-missouri-not-subject-tax</loc>
		<lastmod>2018-03-08T23:19:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-revises-rules-applying-vehicle-repair-shops</loc>
		<lastmod>2018-03-08T23:19:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-exemption-state-and-federally-chartered-credit-unions</loc>
		<lastmod>2018-03-08T23:19:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/soft-drinks-candy-sold-through-vending-machine-missouri-subject-reduced-food-tax-rate</loc>
		<lastmod>2018-03-08T23:19:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-aircraft-exemption-enacted</loc>
		<lastmod>2018-03-08T23:19:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-supreme-court-rules-bleaching-chemicals-exempt</loc>
		<lastmod>2018-03-08T23:19:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-sale-property-used-make-finished-product-taxable</loc>
		<lastmod>2018-03-08T23:19:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-rules-taxability-telecommunications-services</loc>
		<lastmod>2018-03-08T23:19:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-tax-symphony-tickets-be-reexamined</loc>
		<lastmod>2018-03-08T23:19:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wrapping-and-packaging-goods-not-tax-exempt-retailers-texas</loc>
		<lastmod>2018-03-08T23:19:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-amends-rule-food-and-food-ingredients</loc>
		<lastmod>2018-03-08T23:19:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-alters-treatment-landscaping-and-real-property-contractors</loc>
		<lastmod>2018-03-08T23:19:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-exemption-applies-conveyor-used-move-concrete-aggregate</loc>
		<lastmod>2018-03-08T23:19:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-sales-software-manufacturers-deemed-taxable</loc>
		<lastmod>2018-03-08T23:19:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-cost-copy-optional-maintenance-fees-exempt</loc>
		<lastmod>2018-03-08T23:19:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-combined-general-rate-increased</loc>
		<lastmod>2018-03-08T23:19:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-rule-delivery-charges-amended</loc>
		<lastmod>2018-03-08T23:19:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/returnable-pallets-taxable-minnesota</loc>
		<lastmod>2018-03-08T23:19:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-determines-priming-service-included-steel-fabrication-taxable</loc>
		<lastmod>2018-03-08T23:19:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/internet-advertising-fees-not-taxable-missouri</loc>
		<lastmod>2018-03-08T23:19:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-telecommunications-services-purchased-isps-exempt</loc>
		<lastmod>2018-03-08T23:19:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-compliance-sst-local-tax</loc>
		<lastmod>2018-03-08T23:19:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/licensing-software-source-codes-and-specifications-exempt-texas</loc>
		<lastmod>2018-03-08T23:19:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-food-items-sold-kiosks-taxable</loc>
		<lastmod>2018-03-08T23:19:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/retailer-substantial-nexus-idaho-defined</loc>
		<lastmod>2018-03-08T23:19:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-rules-vehicle-service-contracts</loc>
		<lastmod>2018-03-08T23:19:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vermont-taxes-warehouse-racking-systems</loc>
		<lastmod>2018-03-08T23:19:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/drive-through-window-taxable-arizona</loc>
		<lastmod>2018-03-08T23:19:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/clarification-ohio-delivery-charges-part-price-sale</loc>
		<lastmod>2018-03-08T23:19:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vermont-proposes-withdraw-sst-agreement-reduce-tax-rate</loc>
		<lastmod>2018-03-08T23:19:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-crates-not-exempt-packaging-materials</loc>
		<lastmod>2018-03-08T23:19:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-adopts-destination-based-tax-system</loc>
		<lastmod>2018-03-08T23:19:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/seller-who-relied-invalid-tax-certificate-not-liable-alabama</loc>
		<lastmod>2018-03-08T23:19:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/parts-used-warranty-fulfillment-taxable-retail-sale-kentucky</loc>
		<lastmod>2018-03-08T23:19:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mississippi-amends-regulation-concerning-concrete-and-asphalt-purchases-contractors</loc>
		<lastmod>2018-03-08T23:19:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/certain-florida-delivery-charges-exempt</loc>
		<lastmod>2018-03-08T23:19:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-includes-some-paper-toner-and-ink-manufacturing-tax-exemption</loc>
		<lastmod>2018-03-08T23:19:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mississippi-updates-telecommunications-service-rule</loc>
		<lastmod>2018-03-08T23:19:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-utilities-used-raise-and-sell-cattle-not-taxable</loc>
		<lastmod>2018-03-08T23:19:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-food-combination-packages-taxability-discussed</loc>
		<lastmod>2018-03-08T23:19:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/expanded-exemptions-farmers-announced-wisconsin</loc>
		<lastmod>2018-03-08T23:19:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-phases-out-some-taxes-imposed-manufacturers-and-farmers</loc>
		<lastmod>2018-03-08T23:19:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-discusses-software-supported-services</loc>
		<lastmod>2018-03-08T23:19:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/overstockcom-contests-new-york-tax-internet-sales</loc>
		<lastmod>2018-03-08T23:19:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/subsistence-diem-lodging-reimbursement-and-mileage-charges-are-exempt-wyoming</loc>
		<lastmod>2018-03-08T23:19:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/prewritten-procurement-software-taxable-virginia</loc>
		<lastmod>2018-03-08T23:19:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/software-purchased-wisconsin-ruled-exempt-custom-software</loc>
		<lastmod>2018-03-08T23:19:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/security-services-are-taxable-texas</loc>
		<lastmod>2018-03-08T23:19:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-municipalities-authorized-impose-surcharge-admissions-certain-places</loc>
		<lastmod>2018-03-08T23:19:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/puerto-rico-declares-emergency-tax-exemption</loc>
		<lastmod>2018-03-08T23:19:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-utilities-used-clean-and-condition-grain-taxable</loc>
		<lastmod>2018-03-08T23:19:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-newspaper-definition-includes-electronic-version</loc>
		<lastmod>2018-03-08T23:19:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-exempts-items-used-warehouses-and-distribution-centers</loc>
		<lastmod>2018-03-08T23:19:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-business-software-and-digital-products-taxable</loc>
		<lastmod>2018-03-08T23:19:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-tax-commissioner-rules-taxability-e-learning-services</loc>
		<lastmod>2018-03-08T23:19:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tickets-provided-sponsors-are-taxable-alabama</loc>
		<lastmod>2018-03-08T23:19:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-out-state-computer-sales-subject-tax</loc>
		<lastmod>2018-03-08T23:19:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-manufacturing-safety-equipment-exemptions</loc>
		<lastmod>2018-03-08T23:19:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-enacts-tax-legislation-insurance-industry</loc>
		<lastmod>2018-03-08T23:19:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/only-expenses-comprised-rent-were-taxable-florida</loc>
		<lastmod>2018-03-08T23:19:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sale-equipment-service-taxable-bundled-transaction-louisiana</loc>
		<lastmod>2018-03-08T23:19:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-does-not-require-tax-be-separately-stated-multi-trade-construction</loc>
		<lastmod>2018-03-08T23:19:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-taxes-carnival-and-circus-tickets-sold-exempt-organizations</loc>
		<lastmod>2018-03-08T23:19:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-judge-rules-enhanced-electronic-messaging-services-not-subject-tax</loc>
		<lastmod>2018-03-08T23:19:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-isolated-sales-exemption-explained</loc>
		<lastmod>2018-03-08T23:19:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-service-providers-purchases-resale-qualify-exemption</loc>
		<lastmod>2018-03-08T23:19:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-taxes-personal-training-and-physical-fitness-fees</loc>
		<lastmod>2018-03-08T23:19:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/no-nexus-created-state-employee-hired-virginia</loc>
		<lastmod>2018-03-08T23:19:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/parts-used-repair-real-property-did-not-qualify-new-jersey-resale-exemption</loc>
		<lastmod>2018-03-08T23:19:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oklahoma-issues-emergency-rules-voluntary-compliance-initiative</loc>
		<lastmod>2018-03-08T23:19:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-videos-delivered-over-internet-are-not-taxable</loc>
		<lastmod>2018-03-08T23:19:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-publishes-guidelines-construction-industry</loc>
		<lastmod>2018-03-08T23:19:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-sales-and-use-tax-exemption-restricted-nonprofits</loc>
		<lastmod>2018-03-08T23:19:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-purchases-power-sources-expand-manufacturing-facility-exempt</loc>
		<lastmod>2018-03-08T23:19:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-requires-all-vendors-file-sales-tax-returns-electronically</loc>
		<lastmod>2018-03-08T23:19:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-imposes-taxes-sales-certain-softwareservices-digital-products</loc>
		<lastmod>2018-03-08T23:19:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/request-address-potential-non-compliance-sst-agreement</loc>
		<lastmod>2018-03-08T23:19:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-sales-broadcasting-equipment-and-services-exempt</loc>
		<lastmod>2018-03-08T23:19:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-apartment-complex-common-area-repairs-analyzed</loc>
		<lastmod>2018-03-08T23:19:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sst-governing-board-finds-new-jersey-out-compliance</loc>
		<lastmod>2018-03-08T23:19:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-publication-photographers-and-photofinishers-revised</loc>
		<lastmod>2018-03-08T23:19:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-manufacturer-not-liable-use-tax-assessed-goodwill-repairs</loc>
		<lastmod>2018-03-08T23:19:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-taxability-software-used-manufacturing-and-pollution-control-equipment</loc>
		<lastmod>2018-03-08T23:19:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oklahoma-passes-voluntary-compliance-initiative</loc>
		<lastmod>2018-03-08T23:19:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/building-materials-purchased-idaho-contractor-taxable</loc>
		<lastmod>2018-03-08T23:19:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-amends-rule-regarding-application-sales-tax-and-business-and-occupation</loc>
		<lastmod>2018-03-08T23:19:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-corporations-sales-out-state-website-subject-tax</loc>
		<lastmod>2018-03-08T23:19:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-issues-instructions-printers-and-mailers</loc>
		<lastmod>2018-03-08T23:19:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-electricity-used-meat-processing-plant-subject-tax</loc>
		<lastmod>2018-03-08T23:19:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-taxability-millwork-shop-drawing-services</loc>
		<lastmod>2018-03-08T23:19:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/offshore-oil-and-gas-exploration-equipment-exempt-sales-and-use-tax-texas</loc>
		<lastmod>2018-03-08T23:19:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-taxability-computer-software-hardware-used-making-forms-discussed</loc>
		<lastmod>2018-03-08T23:19:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-determines-parts-and-equipment-used-receive-satellite-tv-programming-taxable</loc>
		<lastmod>2018-03-08T23:19:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/no-tax-collected-out-state-drop-shipments-florida</loc>
		<lastmod>2018-03-08T23:19:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxability-fuel-surcharge-follows-taxability-service-or-product-sold-new-jersey</loc>
		<lastmod>2018-03-08T23:19:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/only-remedy-application-refund-once-tax-remitted-new-jersey</loc>
		<lastmod>2018-03-08T23:19:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-extends-expiration-date-new-york-city-service-tax</loc>
		<lastmod>2018-03-08T23:19:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-point-sale-coupon-service-exempt-sales-tax</loc>
		<lastmod>2018-03-08T23:19:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-taxability-construction-debris-cleaning-and-removal</loc>
		<lastmod>2018-03-08T23:19:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-installation-equipment-subject-tax</loc>
		<lastmod>2018-03-08T23:19:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/online-hotel-reservation-fees-are-taxable-indiana</loc>
		<lastmod>2018-03-08T23:20:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxability-online-learning-courses-products-and-services-new-york</loc>
		<lastmod>2018-03-08T23:20:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-deer-feed-sales-taxable-fencing-supplies-agricultural-purposes</loc>
		<lastmod>2018-03-08T23:43:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-upholds-observation-test-audit-method</loc>
		<lastmod>2018-03-08T23:43:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-petitions-sst-membership</loc>
		<lastmod>2018-03-08T23:43:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-department-revenue-discusses-exemption-sales-baked-goods</loc>
		<lastmod>2018-03-08T23:43:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-tax-amnesty-period-set</loc>
		<lastmod>2018-03-08T23:43:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/internet-auction-listing-service-not-required-collect-chicago-amusement-tax</loc>
		<lastmod>2018-03-08T23:43:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxability-electronic-courses-and-materials-discussed-missouri</loc>
		<lastmod>2018-03-08T23:43:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rental-storage-units-not-taxable-south-dakota</loc>
		<lastmod>2018-03-08T23:43:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/government-vendors-must-register-sales-and-use-tax-kentucky</loc>
		<lastmod>2018-03-08T23:43:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-law-compliance-sstp</loc>
		<lastmod>2018-03-08T23:43:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-rental-advertising-space-taxable</loc>
		<lastmod>2018-03-08T23:43:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-cell-phone-regulation-provided-safe-harbor-unfair-competition-claims</loc>
		<lastmod>2018-03-08T23:43:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-taxability-antibacterial-soap-and-cleaning-products-discussed</loc>
		<lastmod>2018-03-08T23:43:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wind-turbine-electricity-production-qualifies-exempt-manufacturing-pennsylvania</loc>
		<lastmod>2018-03-08T23:43:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-cement-manufacturing-equipment-taxable</loc>
		<lastmod>2018-03-08T23:43:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxability-postage-mailings-and-electronic-data-discussed-missouri</loc>
		<lastmod>2018-03-08T23:43:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-adopts-rule-resale-certificate-renewal</loc>
		<lastmod>2018-03-08T23:43:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-timber-industry-subject-reduced-rates</loc>
		<lastmod>2018-03-08T23:43:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxability-prepaid-phone-cards-discussed-missouri</loc>
		<lastmod>2018-03-08T23:43:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/us-supreme-court-denies-request-decide-if-non-sales-acts-third-party-creates-nexus</loc>
		<lastmod>2018-03-08T23:43:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-updates-mixed-beverage-gross-receipts-tax-regulation</loc>
		<lastmod>2018-03-08T23:43:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-exempt-sales-tax-personal-property-taxes-leases-if-separately-stated</loc>
		<lastmod>2018-03-08T23:43:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ship-unloaders-rails-denied-rolling-stock-exemption-texas</loc>
		<lastmod>2018-03-08T23:43:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-sales-and-use-state-and-local-rate-changes</loc>
		<lastmod>2018-03-08T23:43:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-games-and-sounds-sold-mobile-telecom-provider-discussed</loc>
		<lastmod>2018-03-08T23:43:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-redefines-term-vendor</loc>
		<lastmod>2018-03-08T23:43:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-basement-waterproofing-system-taxability-discussed</loc>
		<lastmod>2018-03-08T23:43:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nevada-tax-amnesty-period-extended</loc>
		<lastmod>2018-03-08T23:43:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-supreme-court-dismisses-amazons-challenge-new-provision</loc>
		<lastmod>2018-03-08T23:43:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-state-affiliate-did-not-establish-nexus-remote-seller-washington</loc>
		<lastmod>2018-03-08T23:43:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-court-exempts-staff-augmentation-services</loc>
		<lastmod>2018-03-08T23:43:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-changed-tax-policy-food-sales-nonprofit-organizations</loc>
		<lastmod>2018-03-08T23:43:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-construction-materials-purchased-church-taxable</loc>
		<lastmod>2018-03-08T23:43:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-enacts-rules-implement-amnesty-program</loc>
		<lastmod>2018-03-08T23:43:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-amends-exemption-aircraft-parts-and-equipment</loc>
		<lastmod>2018-03-08T23:43:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-becomes-full-member-sst-agreement</loc>
		<lastmod>2018-03-08T23:43:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-clarifies-sst-conformity-legislation</loc>
		<lastmod>2018-03-08T23:43:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-authorizes-tax-amnesty-during-fiscal-year-2010</loc>
		<lastmod>2018-03-08T23:43:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-amends-regulations-relating-contractors</loc>
		<lastmod>2018-03-08T23:43:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/online-training-modules-taxable-new-york-unless-video-based</loc>
		<lastmod>2018-03-08T23:43:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-taxability-dsl-services-discussed</loc>
		<lastmod>2018-03-08T23:43:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nevada-increases-local-school-support-tax-35</loc>
		<lastmod>2018-03-08T23:43:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/soft-tissue-implants-not-exempt-prosthetic-devices-missouri</loc>
		<lastmod>2018-03-08T23:43:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-taxes-were-not-underpaid-online-travel-companies</loc>
		<lastmod>2018-03-08T23:43:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxability-farm-trailers-discussed-tennessee</loc>
		<lastmod>2018-03-08T23:43:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-modifies-occasional-sale-exemption-nonprofit-organizations</loc>
		<lastmod>2018-03-08T23:43:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/puerto-rico-sales-and-use-tax-filing-date-requirements-changed</loc>
		<lastmod>2018-03-08T23:43:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/online-retailers-targeted-north-carolina-legislation</loc>
		<lastmod>2018-03-08T23:43:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/construction-above-ground-steam-pipeline-constitutes-capital-improvement-new-york</loc>
		<lastmod>2018-03-08T23:43:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxability-cell-phone-discountsgiveaways-varies-states</loc>
		<lastmod>2018-03-08T23:43:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-discusses-treatment-computer-software</loc>
		<lastmod>2018-03-08T23:44:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-dakota-enacts-telecommunications-infrastructure-exemption</loc>
		<lastmod>2018-03-08T23:44:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/telemarketing-nexus-discussed-utah</loc>
		<lastmod>2018-03-08T23:44:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-issues-guidance-voluntary-disclosure-nexus-program</loc>
		<lastmod>2018-03-08T23:44:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/out-state-companys-sales-direct-marketing-materials-not-taxable-virginia</loc>
		<lastmod>2018-03-08T23:44:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-sellers-permitted-elect-location-certain-service-transactions</loc>
		<lastmod>2018-03-08T23:44:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/fixed-price-contracts-not-exempt-california-1-state-rate-increase</loc>
		<lastmod>2018-03-08T23:44:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vermont-announces-amnesty-program-dates</loc>
		<lastmod>2018-03-08T23:44:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/architectural-drawings-taxable-missouri</loc>
		<lastmod>2018-03-08T23:44:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-rules-remote-software-usage</loc>
		<lastmod>2018-03-08T23:44:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-amends-limitation-period-refunds-and-credits</loc>
		<lastmod>2018-03-08T23:44:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-discusses-taxability-broadcast-and-online-television-advertisements</loc>
		<lastmod>2018-03-08T23:44:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-trial-court-incorrectly-applied-inappropriate-standard-review</loc>
		<lastmod>2018-03-08T23:44:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-rules-use-prior-observation-test-results-sold-business-considered-valid</loc>
		<lastmod>2018-03-08T23:44:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-becomes-member-sst-agreement</loc>
		<lastmod>2018-03-08T23:44:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/transfer-connection-merger-not-taxable-pennsylvania</loc>
		<lastmod>2018-03-08T23:44:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-court-rules-exemption-contract-employees</loc>
		<lastmod>2018-03-08T23:44:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-explains-taxability-laundries-and-dry-cleaners</loc>
		<lastmod>2018-03-08T23:44:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-amends-provisions-governing-imposition-tax-telecommunications-services</loc>
		<lastmod>2018-03-08T23:44:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-reduces-electronic-filing-threshold</loc>
		<lastmod>2018-03-08T23:44:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-rules-taxability-flight-internet-access</loc>
		<lastmod>2018-03-08T23:44:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-includes-property-tax-charged-selling-price</loc>
		<lastmod>2018-03-08T23:44:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/out-state-purchases-subject-cid-use-tax-missouri</loc>
		<lastmod>2018-03-08T23:44:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/computer-equipment-used-certain-virginia-data-centers-exempt</loc>
		<lastmod>2018-03-08T23:44:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kentucky-manufacturers-purchase-machinery-meets-requirements-tax-exemption</loc>
		<lastmod>2018-03-08T23:44:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nexus-presumption-bill-vetoed-governor-hawaii</loc>
		<lastmod>2018-03-08T23:44:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-instructs-vendors-collect-tax-delivery-charges</loc>
		<lastmod>2018-03-08T23:44:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/temporary-elimination-vendor-allowance-colorado</loc>
		<lastmod>2018-03-08T23:44:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/software-developed-internal-use-sold-bulk-sale-taxable-new-york</loc>
		<lastmod>2018-03-08T23:44:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-alters-assessment-review-procedures</loc>
		<lastmod>2018-03-08T23:44:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tax-amnesty-enacted-maryland</loc>
		<lastmod>2018-03-08T23:44:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/software-industry-interpretation-license-upgrade-rejected-sst-panel</loc>
		<lastmod>2018-03-08T23:44:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/charges-access-prewritten-computer-software-taxable-new-york</loc>
		<lastmod>2018-03-08T23:44:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-enacts-its-version-amazon-provision-effective-june-30-2009</loc>
		<lastmod>2018-03-08T23:44:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-taxability-set-and-delivery-fees</loc>
		<lastmod>2018-03-08T23:44:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vermont-supreme-court-rules-movie-snacks</loc>
		<lastmod>2018-03-08T23:44:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/puerto-rico-reseller-exemptions-sales-and-use-tax-provisions</loc>
		<lastmod>2018-03-08T23:44:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/drugs-were-not-exempt-kentucky-prescription-drugs</loc>
		<lastmod>2018-03-08T23:44:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-discusses-additional-25-rate-increase</loc>
		<lastmod>2018-03-08T23:44:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-discusses-taxability-food-container-rentals-and-related-charges</loc>
		<lastmod>2018-03-08T23:44:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vermont-discusses-sourcing-wireless-prepaid-calling-services</loc>
		<lastmod>2018-03-08T23:44:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-discusses-taxability-personal-training-fees</loc>
		<lastmod>2018-03-08T23:44:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/state-tax-commission-reorganized-mississippi</loc>
		<lastmod>2018-03-08T23:44:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-adopts-rule-negative-equity-vehicles-sales</loc>
		<lastmod>2018-03-08T23:44:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-hampshire-tire-seller-not-liable-tax-massachusetts</loc>
		<lastmod>2018-03-08T23:44:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-temporarily-increases-sales-and-use-tax-rate</loc>
		<lastmod>2018-03-08T23:44:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-discusses-taxability-equipment-and-food-used-pharmaceutical-research</loc>
		<lastmod>2018-03-08T23:44:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-provides-clarification-sourcing</loc>
		<lastmod>2018-03-08T23:44:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-citystate-allows-unified-program</loc>
		<lastmod>2018-03-08T23:44:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-legislature-passes-amnesty-measure</loc>
		<lastmod>2018-03-08T23:44:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-rules-taxability-paint-used-government-aircraft</loc>
		<lastmod>2018-03-08T23:44:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-sources-intrastate-direct-mail-shipping-location</loc>
		<lastmod>2018-03-08T23:44:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-revises-tax-payment-schedule-certain-dealers-and-direct-pay-permit-holders</loc>
		<lastmod>2018-03-08T23:44:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-private-jail-liable-tax-due-purchases-consumables-provided-inmates</loc>
		<lastmod>2018-03-08T23:44:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/temporary-help-services-not-taxable-wisconsin</loc>
		<lastmod>2018-03-08T23:44:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-finds-exempt-organization-could-not-recover-taxes-reimbursed-employees</loc>
		<lastmod>2018-03-08T23:44:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-discusses-aircraft-trade-ins</loc>
		<lastmod>2018-03-08T23:44:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-sst-amnesty-program-enacted</loc>
		<lastmod>2018-03-08T23:44:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-aircraft-used-agricultural-operations-exempt</loc>
		<lastmod>2018-03-08T23:44:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-expands-its-services-tax-base</loc>
		<lastmod>2018-03-08T23:44:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-rules-third-party-installation-services-did-not-cause-nexus</loc>
		<lastmod>2018-03-08T23:44:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-adopts-taxation-vehicles-legislation</loc>
		<lastmod>2018-03-08T23:44:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-enacts-sst-origin-sourcing-provisions</loc>
		<lastmod>2018-03-08T23:44:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-discusses-school-fundraising-and-sales-school-organizations</loc>
		<lastmod>2018-03-08T23:44:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-exempts-software-transferred-out-state-franchise-stores</loc>
		<lastmod>2018-03-08T23:44:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/partial-refund-allowed-merchandise-returned-less-original-purchase-price-new-york</loc>
		<lastmod>2018-03-08T23:44:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-governor-signs-budget-includes-amazon-provision</loc>
		<lastmod>2018-03-08T23:44:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sale-hosted-software-without-tangible-component-not-taxable-missouri</loc>
		<lastmod>2018-03-08T23:44:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-provides-online-sales-tax-rate-locator</loc>
		<lastmod>2018-03-08T23:44:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-orleans-offers-sales-tax-amnesty-program</loc>
		<lastmod>2018-03-08T23:44:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/out-state-vendor-selling-missouri-creates-nexus</loc>
		<lastmod>2018-03-08T23:44:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-registration-and-reporting-requirements-california</loc>
		<lastmod>2018-03-08T23:44:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-resale-certificate-be-replaced-sellers-permit</loc>
		<lastmod>2018-03-08T23:44:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/trade-credit-not-excluded-sales-price-florida</loc>
		<lastmod>2018-03-08T23:44:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/related-seller-was-not-required-register-utah</loc>
		<lastmod>2018-03-08T23:44:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/purchases-missouri-contractor-do-not-qualify-resale-exemption</loc>
		<lastmod>2018-03-08T23:44:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/separately-stated-minimum-load-charges-exempt-virginia</loc>
		<lastmod>2018-03-08T23:44:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-amends-taxation-motor-vehicle-gifts</loc>
		<lastmod>2018-03-08T23:44:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-discusses-taxability-countertop-sales-and-installations</loc>
		<lastmod>2018-03-08T23:44:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/testing-and-recertification-activity-did-not-qualify-manufacturing-indiana</loc>
		<lastmod>2018-03-08T23:44:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-issues-guidelines-tax-amnesty-program</loc>
		<lastmod>2018-03-08T23:44:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-expands-definition-sales-tax-vendor</loc>
		<lastmod>2018-03-08T23:44:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/special-session-bill-internet-sales-dies-california-assembly</loc>
		<lastmod>2018-03-08T23:44:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-decides-charges-manufacturers-solid-waste-disposal-were-taxable</loc>
		<lastmod>2018-03-08T23:44:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/out-state-companys-drop-shipment-sales-not-taxable-new-mexico</loc>
		<lastmod>2018-03-08T23:44:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-clarifies-telecommunications-services-sourcing</loc>
		<lastmod>2018-03-08T23:44:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-discusses-taxability-computer-purchases-firm-headquartered-state</loc>
		<lastmod>2018-03-08T23:44:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-denies-exemptions-oil-and-gas-producer</loc>
		<lastmod>2018-03-08T23:44:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-nonprofit-requirement-snowmobile-trail-grooming-equipment-exemption-continues</loc>
		<lastmod>2018-03-08T23:44:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-explains-exemptions-medicines-and-medical-supplies</loc>
		<lastmod>2018-03-08T23:44:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-revises-its-tax-publication-digital-goods</loc>
		<lastmod>2018-03-08T23:44:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/recycling-activity-not-eligible-manufacturing-exemption-indiana</loc>
		<lastmod>2018-03-08T23:44:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/use-independent-consultant-does-not-create-nexus-florida</loc>
		<lastmod>2018-03-08T23:44:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sst-panel-releases-report-2009-compliance-member-states</loc>
		<lastmod>2018-03-08T23:44:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-discusses-server-housing-and-network-management-services</loc>
		<lastmod>2018-03-08T23:44:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/professional-employer-organization-services-not-taxable-pennsylvania</loc>
		<lastmod>2018-03-08T23:44:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-discusses-sales-food-hospitals-and-other-facilities</loc>
		<lastmod>2018-03-08T23:44:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/philadelphia-amnesty-ordinance-signed</loc>
		<lastmod>2018-03-08T23:44:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-discusses-taxability-insulin-pumps-and-home-blood-glucose-testing-products</loc>
		<lastmod>2018-03-08T23:44:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-amends-its-eft-regulation</loc>
		<lastmod>2018-03-08T23:44:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-resale-shipped-end-user-exempt</loc>
		<lastmod>2018-03-08T23:44:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-real-estate-contractor-liable-taxon-purchases-not-subcontractor</loc>
		<lastmod>2018-03-08T23:44:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-rules-corporate-officer-personally-liable-unpaid-taxes</loc>
		<lastmod>2018-03-08T23:45:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxation-digital-products-and-services-washington-explained</loc>
		<lastmod>2018-03-08T23:45:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-dor-issues-2010-amnesty-guidelines</loc>
		<lastmod>2018-03-08T23:45:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-discusses-taxability-software-licenses-and-services</loc>
		<lastmod>2018-03-08T23:45:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-discusses-food-provided-restaurant-employees</loc>
		<lastmod>2018-03-08T23:45:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-explains-taxability-contractor-purchases</loc>
		<lastmod>2018-03-08T23:45:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-out-state-piano-vendor-deemed-taxable-missouri</loc>
		<lastmod>2018-03-08T23:45:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-solid-surface-countertops-sales-taxable</loc>
		<lastmod>2018-03-08T23:45:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-enacts-tax-amnesty-2010</loc>
		<lastmod>2018-03-08T23:45:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/purchases-packaging-used-secure-yarn-exempt-north-carolina</loc>
		<lastmod>2018-03-08T23:45:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-assess-tax-lease-payments-due-not-paid</loc>
		<lastmod>2018-03-08T23:45:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mandatory-charges-related-telecommunication-services-are-taxable-missouri</loc>
		<lastmod>2018-03-08T23:45:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-explains-temporary-storage-exclusion</loc>
		<lastmod>2018-03-08T23:45:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/web-based-reports-delivered-customers-new-york-are-subject-new-york-sales-tax</loc>
		<lastmod>2018-03-08T23:45:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/puerto-rico-updates-exemption-certificate-legislation</loc>
		<lastmod>2018-03-08T23:45:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-exempts-aircraft-if-used-agricultural-services</loc>
		<lastmod>2018-03-08T23:45:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-amends-rule-motor-vehicle-and-special-fuels-exemption</loc>
		<lastmod>2018-03-08T23:45:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/recent-case-impacts-sellers-use-resale-exclusion-missouri</loc>
		<lastmod>2018-03-08T23:45:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-vapor-extraction-and-oxygen-injection-systems-exempt-missouri-sales-tax</loc>
		<lastmod>2018-03-08T23:45:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/us-house-representatives-introduces-resolution-opposing-remote-collection-authority</loc>
		<lastmod>2018-03-08T23:45:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/requirements-added-third-party-audits-sales-and-use-tax-louisiana</loc>
		<lastmod>2018-03-08T23:45:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-provides-limited-amnesty-business-taxpayers</loc>
		<lastmod>2018-03-08T23:45:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-discusses-qualification-requirements-material-recovery-processing-plant</loc>
		<lastmod>2018-03-08T23:45:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-prewritten-software-new-york-are-taxable-based-location-use</loc>
		<lastmod>2018-03-08T23:45:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-discusses-energy-star-sales-tax-holiday</loc>
		<lastmod>2018-03-08T23:45:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-governor-vetoes-firearms-tax-holiday</loc>
		<lastmod>2018-03-08T23:45:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/speech-generating-devices-purchased-prescription-not-taxable</loc>
		<lastmod>2018-03-08T23:45:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-adds-additional-sales-and-use-tax-exemptions-data-processing-service-centers</loc>
		<lastmod>2018-03-08T23:45:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rental-payments-equipment-removed-florida-not-taxable</loc>
		<lastmod>2018-03-08T23:45:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-enacts-legislation-conform-sst-agreement</loc>
		<lastmod>2018-03-08T23:45:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-department-taxation-announces-use-tax-amnestyvoluntary-disclosure-program</loc>
		<lastmod>2018-03-08T23:45:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-sst-conformity-legislation-dies</loc>
		<lastmod>2018-03-08T23:45:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-electric-membership-corporation-exempt-sales-and-use-tax</loc>
		<lastmod>2018-03-08T23:45:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-assessment-properly-includes-storage-taxes-sales-price-fuel</loc>
		<lastmod>2018-03-08T23:45:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-voters-approve-1-rate-increase</loc>
		<lastmod>2018-03-08T23:45:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-division-taxation-provides-guidance-regarding-voluntary-disclosure-program</loc>
		<lastmod>2018-03-08T23:45:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-waste-haulers-services-contractors-taxable</loc>
		<lastmod>2018-03-08T23:45:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-announces-annual-sales-tax-holiday</loc>
		<lastmod>2018-03-08T23:45:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-manufacturer-liable-tax-chemicals-used-etching-process</loc>
		<lastmod>2018-03-08T23:45:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxation-software-tangible-personal-property-kentucky-deemed-correct</loc>
		<lastmod>2018-03-08T23:45:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-taxability-equipment-provided-operator-changed</loc>
		<lastmod>2018-03-08T23:45:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-dakota-discusses-contractors-sales-and-use-tax-responsibilities</loc>
		<lastmod>2018-03-08T23:45:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-provides-guidance-taxation-digital-products</loc>
		<lastmod>2018-03-08T23:45:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/prescribed-catheter-and-delivery-system-exempt-florida-sales-tax</loc>
		<lastmod>2018-03-08T23:45:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-auto-dealership-denied-sales-tax-refund-due-deduction-customer-refund</loc>
		<lastmod>2018-03-08T23:45:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/philadelphia-sets-dates-amnesty-program</loc>
		<lastmod>2018-03-08T23:45:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-sst-conformity-legislation-dead</loc>
		<lastmod>2018-03-08T23:45:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-rate-change-rule-amended</loc>
		<lastmod>2018-03-08T23:45:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/proposed-free-flu-vaccines-would-be-exempt-utah</loc>
		<lastmod>2018-03-08T23:45:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-web-site-design-and-hosting-are-exempt</loc>
		<lastmod>2018-03-08T23:45:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washingtons-tax-incentives-aluminum-industry-extended</loc>
		<lastmod>2018-03-08T23:45:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nevada-approves-tax-amnesty</loc>
		<lastmod>2018-03-08T23:45:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oklahoma-posting-delinquent-taxpayers-online</loc>
		<lastmod>2018-03-08T23:45:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/restaurant-equipment-does-not-qualify-manufacturing-exemption-missouri</loc>
		<lastmod>2018-03-08T23:45:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-countertop-sales-and-installation-are-taxable</loc>
		<lastmod>2018-03-08T23:45:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-governor-signs-bill-authorizing-1-special-district-transportation-taxes</loc>
		<lastmod>2018-03-08T23:45:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/treatment-sales-resale-modified-missouri</loc>
		<lastmod>2018-03-08T23:45:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/state-warehouse-or-distribution-facility-tennessee-creates-nexus</loc>
		<lastmod>2018-03-08T23:45:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/updated-utah-publication-provides-guidance-penalty-and-interest-waiver</loc>
		<lastmod>2018-03-08T23:45:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/direct-mail-sellers-informed-recipient-location-must-collect-utah-tax</loc>
		<lastmod>2018-03-08T23:45:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-tax-refund-uncollectible-charges-denied</loc>
		<lastmod>2018-03-08T23:45:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-rules-corporate-officer-was-not-liable</loc>
		<lastmod>2018-03-08T23:45:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-adopts-mandatory-e-filing-rules-multiple-taxes</loc>
		<lastmod>2018-03-08T23:45:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-legislation-conforms-sst-agreement-changes</loc>
		<lastmod>2018-03-08T23:45:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-clarifies-taxability-public-relations-media-and-web-design-services</loc>
		<lastmod>2018-03-08T23:45:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-amnesty-program-enacted</loc>
		<lastmod>2018-03-08T23:45:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/truck-rental-business-payments-dealers-not-subject-florida-tax</loc>
		<lastmod>2018-03-08T23:45:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-posts-delinquent-taxpayers-departments-website</loc>
		<lastmod>2018-03-08T23:45:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-enacts-tax-rate-increase</loc>
		<lastmod>2018-03-08T23:45:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-amends-definition-sales-price-and-exemptions</loc>
		<lastmod>2018-03-08T23:45:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/amazon-challenges-north-carolina-dors-request-customer-information</loc>
		<lastmod>2018-03-08T23:45:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/online-travel-companies-not-liable-new-mexico-local-occupancy-tax-mark</loc>
		<lastmod>2018-03-08T23:45:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-readopts-reseller-permit-rules</loc>
		<lastmod>2018-03-08T23:45:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-provides-guidance-regarding-taxability-computer-software</loc>
		<lastmod>2018-03-08T23:45:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-rental-receipts-not-taxable-agent</loc>
		<lastmod>2018-03-08T23:45:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kentucky-allows-expedited-protest-resolution-process</loc>
		<lastmod>2018-03-08T23:45:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/veterans-organization-exemption-enacted-maryland</loc>
		<lastmod>2018-03-08T23:45:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-releases-guide-illegal-advertising-referring-sales-tax</loc>
		<lastmod>2018-03-08T23:45:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-issues-emergency-regulation-explaining-taxation-multiple-points-use-software</loc>
		<lastmod>2018-03-08T23:45:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/receptionist-software-accessed-web-site-taxable-indiana</loc>
		<lastmod>2018-03-08T23:45:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-adopts-rules-nexus-standards-single-factor-receipts-apportionment</loc>
		<lastmod>2018-03-08T23:45:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-revises-publication-discussing-voluntary-disclosure-procedures</loc>
		<lastmod>2018-03-08T23:45:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/internet-transactions-resolution-program-announced-north-carolina</loc>
		<lastmod>2018-03-08T23:45:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-explains-sourcing-changes</loc>
		<lastmod>2018-03-08T23:45:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-refund-claim-may-be-amended-after-statute-limitations-expires</loc>
		<lastmod>2018-03-08T23:45:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/exemption-computer-data-centers-enacted-washington</loc>
		<lastmod>2018-03-08T23:45:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-construction-contractor-taxability-guide-updated</loc>
		<lastmod>2018-03-08T23:45:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-announces-amnesty-initiatives</loc>
		<lastmod>2018-03-08T23:45:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-manufacturing-exemption-extended</loc>
		<lastmod>2018-03-08T23:45:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-discusses-change-treatment-drop-shipment-sales</loc>
		<lastmod>2018-03-08T23:45:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-amends-advantage-act-include-data-centers-and-sales-electronically-delivered</loc>
		<lastmod>2018-03-08T23:45:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sst-panel-interprets-souring-rule-short-term-rentals</loc>
		<lastmod>2018-03-08T23:45:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-imposes-admissions-surcharge</loc>
		<lastmod>2018-03-08T23:45:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/food-sold-new-york-sports-stadium-group-related-restaurant-entities-taxable</loc>
		<lastmod>2018-03-08T23:46:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-enacts-2011-amnesty-program</loc>
		<lastmod>2018-03-08T23:46:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-use-tax-due-waste-hauling-trucks-because-public-transportation-exemption</loc>
		<lastmod>2018-03-08T23:46:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nevada-adopts-sst-rules</loc>
		<lastmod>2018-03-08T23:46:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/signs-sold-not-installed-are-taxable-florida</loc>
		<lastmod>2018-03-08T23:46:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oklahoma-enacts-use-tax-amnesty-program</loc>
		<lastmod>2018-03-08T23:46:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-insurance-company-created-nexus-affiliated-mail-order-pharmacy</loc>
		<lastmod>2018-03-08T23:46:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-enacts-bills-affiliate-nexus-and-remote-seller-reporting-requirements</loc>
		<lastmod>2018-03-08T23:46:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-refund-requests-local-brokered-natural-gas-use-tax-be-denied</loc>
		<lastmod>2018-03-08T23:46:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/service-plans-sold-computer-servers-taxable-florida</loc>
		<lastmod>2018-03-08T23:46:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oklahoma-passes-nexus-presumption-bill</loc>
		<lastmod>2018-03-08T23:46:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/publisher-not-eligible-refund-florida-sales-and-use-tax</loc>
		<lastmod>2018-03-08T23:46:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mainstreet-fairness-act-introduced-federal-congress</loc>
		<lastmod>2018-03-08T23:46:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/food-products-sold-farmers-markets-exempt-mississippi</loc>
		<lastmod>2018-03-08T23:46:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxability-software-maintenance-contracts-south-carolina-explained</loc>
		<lastmod>2018-03-08T23:46:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vermont-signs-click-through-nexus-reporting-requirements-legislation</loc>
		<lastmod>2018-03-08T23:46:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-manufacturer-qualified-direct-marketing-exemption</loc>
		<lastmod>2018-03-08T23:46:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-decreases-sales-and-use-tax-rate</loc>
		<lastmod>2018-03-08T23:46:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/incentives-aircraft-repair-stations-clean-fuel-vehicles-certain-manufacturing</loc>
		<lastmod>2018-03-08T23:46:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/use-online-software-tennessee-not-taxable</loc>
		<lastmod>2018-03-08T23:46:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/roaming-charges-wireless-calls-made-mexico-not-subject-texas-sales-tax</loc>
		<lastmod>2018-03-08T23:46:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nebraska-retail-sales-wood-and-corn-used-fuel-are-exempt</loc>
		<lastmod>2018-03-08T23:46:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/aircraft-subject-florida-use-tax</loc>
		<lastmod>2018-03-08T23:46:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-commercial-printer-must-follow-destination-based-sourcing</loc>
		<lastmod>2018-03-08T23:46:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/michigan-steel-manufacturers-conveyor-system-exempt</loc>
		<lastmod>2018-03-08T23:46:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-legislation-amended-sst-agreement-conformity</loc>
		<lastmod>2018-03-08T23:46:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-supreme-court-upholds-symphony-orchestra-tickets-taxable</loc>
		<lastmod>2018-03-08T23:46:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-clarifies-sourcing-digital-property-and-software</loc>
		<lastmod>2018-03-08T23:46:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-updates-telecommunication-bulletin-ancillary-services-exempt</loc>
		<lastmod>2018-03-08T23:46:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tax-situs-drop-shipment-transactions-missouri-discussed</loc>
		<lastmod>2018-03-08T23:46:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cds-provided-non-taxable-missouri-services-exempt</loc>
		<lastmod>2018-03-08T23:46:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sst-conformity-legislation-introduced-virginia</loc>
		<lastmod>2018-03-08T23:46:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/persons-subcontracting-state-illinois-must-collect-and-remit-illinois-use-tax</loc>
		<lastmod>2018-03-08T23:46:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-exempts-litigation-support-services</loc>
		<lastmod>2018-03-08T23:46:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/nevada-amends-tax-abatements-provide-repayment</loc>
		<lastmod>2018-03-08T23:46:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-power-plants-purchase-equipment-not-sales-tax-exempt</loc>
		<lastmod>2018-03-08T23:46:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utilities-used-prepare-food-missouri-retail-establishment-not-exempt</loc>
		<lastmod>2018-03-08T23:46:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/platform-used-contain-debris-and-pollutants-exempt-new-york</loc>
		<lastmod>2018-03-08T23:46:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-expands-deductions-manufacturing-consumables</loc>
		<lastmod>2018-03-08T23:46:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/out-state-retailer-must-collect-use-tax-missouri-sales</loc>
		<lastmod>2018-03-08T23:46:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-amends-keystone-opportunity-zone-act</loc>
		<lastmod>2018-03-08T23:46:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-allows-tax-refund-storm-and-tornado-shelter-building-supplies</loc>
		<lastmod>2018-03-08T23:46:26+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->