<?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/louisiana-provides-guidance-on-animal-shelter-construction-sales-tax-exemption</loc>
		<lastmod>2022-04-11T16:29:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-provides-guidance-on-taxability-of-plumbing-and-hvac-services</loc>
		<lastmod>2022-04-11T16:32:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/states-enact-gas-tax-holidays-to-provide-taxpayer-relief</loc>
		<lastmod>2022-04-12T16:32:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/michigan-simplifies-taxation-of-heavy-equipment-rentals</loc>
		<lastmod>2022-04-12T16:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-creates-sales-tax-exemption-for-electrical-facilities</loc>
		<lastmod>2022-04-13T14:58:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/service-providers-dont-assume-you-are-always-tax-free</loc>
		<lastmod>2022-04-22T14:56:18+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/04/eduardo-soares-utWyPB8_FU8-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/04/ismail-enes-ayhan-lVZjvw-u9V8-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/04/joe-yates-Cc4sToR2Oc0-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-rules-on-pollution-reduction-equipment-exemptions</loc>
		<lastmod>2022-04-25T13:55:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-makes-cuts-to-grocery-and-gas-taxes</loc>
		<lastmod>2022-04-25T16:21:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-use-tax-exemption-for-construction-materials-used-for-public-schools</loc>
		<lastmod>2022-04-25T16:23:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-tax-institute-book-club-the-power-of-habit-by-charles-duhigg</loc>
		<lastmod>2022-04-27T13:50:57+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/04/habit-loop.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/04/jason-goodman-Oalh2MojUuk-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/04/content-pixie-l6I8jpzKJQU-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-upholds-taxability-of-gift-card-promotions</loc>
		<lastmod>2022-04-27T19:13:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-establishes-new-economic-nexus-threshold-and-enacts-marketplace-nexus-legislation</loc>
		<lastmod>2022-05-06T14:23:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/coronavirus-tax-filing-relief-resources</loc>
		<lastmod>2022-05-11T15:12:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kentucky-provides-emergency-amnesty-program</loc>
		<lastmod>2022-05-17T14:24:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-wont-require-local-licenses-from-remote-sellers</loc>
		<lastmod>2022-05-17T14:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/michigan-guidance-on-prepared-food</loc>
		<lastmod>2022-05-17T14:32:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/certain-large-data-centers-purchases-exempt-from-sales-tax-in-nebraska</loc>
		<lastmod>2022-05-17T16:16:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/state-of-connecticut-rules-online-learning-plans-not-taxable-as-digital-goods</loc>
		<lastmod>2022-05-17T16:24:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-expands-sales-tax-exemption-for-network-equipment</loc>
		<lastmod>2022-05-17T16:32:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maine-enacts-economic-nexus-legislation</loc>
		<lastmod>2022-05-24T19:26:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/why-having-a-trusted-sales-tax-advisor-is-vital-to-the-success-of-modern-day-business</loc>
		<lastmod>2022-05-26T17:51:59+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/05/headway-5QgIuuBxKwM-unsplash-1-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/05/amy-hirschi-JaoVGh5aJ3E-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/how-to-advance-your-career-in-sales-tax</loc>
		<lastmod>2022-05-27T14:47:37+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/11/DSC01316.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/07/ian-schneider-TamMbr4okv4-unsplash.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/08/notes-team-project.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/08/kentucky-capitol-building.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2020/05/women-networking.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/08/law-books.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/07/paper-3213924_1280.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/marketplace-providers-in-wisconsin-must-collect-resort-tax</loc>
		<lastmod>2022-05-31T16:10:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/state-of-minnesota-determines-credit-card-processing-fees-subject-to-sales-tax</loc>
		<lastmod>2022-05-31T16:45:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-offering-over-one-billion-in-tax-relief</loc>
		<lastmod>2022-05-31T16:51:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-lowers-electronic-sales-tax-filing-threshold</loc>
		<lastmod>2022-06-13T18:57:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-cookie-nexus-challenged</loc>
		<lastmod>2022-06-13T19:39:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-online-sales-tax-system-changing-to-mypath</loc>
		<lastmod>2022-06-20T14:00:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-issues-guidance-on-taxing-sales-of-tangible-personal-property-attached-to-real-property</loc>
		<lastmod>2022-06-22T13:52:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-enforces-collection-of-sales-tax-for-renewable-energy-equipment-sales</loc>
		<lastmod>2022-06-29T16:33:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-provides-notice-for-all-recent-taxability-changes</loc>
		<lastmod>2022-06-29T16:37:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oklahoma-makes-changes-to-qualifications-of-marketplace-facilitators</loc>
		<lastmod>2022-06-29T16:44:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-louisiana-laws-aiming-to-streamline-sales-tax-system</loc>
		<lastmod>2022-07-12T17:02:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-taxes-account-access-services</loc>
		<lastmod>2022-07-12T17:06:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-updates-sales-tax-base</loc>
		<lastmod>2022-07-12T17:10:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maryland-creates-exemptions-for-diapers-and-infant-related-products</loc>
		<lastmod>2022-07-12T17:16:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maryland-updates-digital-products-definition-with-new-exclusions</loc>
		<lastmod>2022-07-12T17:50:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/senate-finance-committee-wayfair-hearing</loc>
		<lastmod>2022-07-12T18:48:44+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/06/Diane-at-Hearing-2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/06/Economic-Nexus-Includable-Sales-Graph-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/06/Economic-Nexus-Thresholds-Graph.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/06/Economic-Nexus-Measurement-Period-Graph-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/06/Economic-Nexus-When-to-Register-Graph-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/06/money-vacuum.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/06/Diane-at-Hearing.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/06/main-street.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/06/capitol-building.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/06/Finance-Committee-Wayfair-Hearing.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-enacts-covid-19-tax-relief-for-restaurants-bars-and-mobile-food-vendors</loc>
		<lastmod>2022-07-19T13:00:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-ruling-on-taxation-of-manufacturing-machinery-and-equipment-offers-a-reminder-for-taxpayers-in-all-states</loc>
		<lastmod>2022-07-26T19:01:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/post-wayfair-landscape-in-puerto-rico-for-remote-sellers</loc>
		<lastmod>2022-07-27T12:58:50+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/06/David-Armas.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/07/zixi-zhou-zq08xWkBgsI-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/07/ethan-jameson-49jt7x3JQ-M-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/07/ana-toledo-R7VNq6RMNM4-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-tax-institute-book-club-red-notice-by-bill-browder</loc>
		<lastmod>2022-07-27T18:47:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/07/red-notice-newsletter-image-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/07/tom-hermans-9BoqXzEeQqM-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/07/michael-parulava-L4jrg4c7928-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-creates-an-annual-sales-tax-holiday-for-school-supplies-including-computers-and-sports-equipmentnew-jersey-creates-an-annual-sales-tax-holiday-for-school-supplies-including-computers-and</loc>
		<lastmod>2022-07-28T13:55:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-warns-businesses-of-scam-letters-impersonating-the-states-department-of-revenue</loc>
		<lastmod>2022-07-28T13:55:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-appeals-court-ruling-on-sales-tax-refund-for-concrete-offers-reminder-of-the-critical-role-invoicing-plays-in-sales-tax</loc>
		<lastmod>2022-07-28T13:56:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-clarifies-sales-and-use-tax-of-antiques-crafts-and-artwork-in-july-fact-sheet</loc>
		<lastmod>2022-07-28T13:56:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-establishes-multi-parish-audit-program</loc>
		<lastmod>2022-08-12T12:56:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-rules-marketplace-facilitator-fees-are-not-subject-to-sales-tax</loc>
		<lastmod>2022-08-12T12:57:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/michigan-court-of-appeals-recycling-machines-do-not-qualify-for-industrial-processing-exemption</loc>
		<lastmod>2022-08-12T12:58:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vermont-expands-sales-and-use-tax-manufacturing-exemption-to-include-machinery-and-equipment-in-integrated-production-operation</loc>
		<lastmod>2022-08-12T12:59:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-isswashington-issues-interim-statement-regarding-the-taxability-of-non-fungible-tokensues-interim-statement-regarding-the-taxability-of-non-fungible-tokens</loc>
		<lastmod>2022-08-12T13:00:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/online-learning-courses-ruled-nontaxable-in-texas-while-planning-services-are-taxable</loc>
		<lastmod>2022-08-12T13:01:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/apple-and-chicago-settle-challenge-to-citys-streaming-tax</loc>
		<lastmod>2022-08-12T13:04:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/remote-sales-tax-audits-what-to-expect-and-how-to-handle-them</loc>
		<lastmod>2022-08-25T20:27:42+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/08/chris-liverani-9cd8qOgeNIY-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/08/freestocks-I_pOqP6kCOI-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-allows-a-deduction-of-sales-tax-to-compensate-registered-vendors-and-dealers</loc>
		<lastmod>2022-08-30T14:22:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/penalties-still-in-effect-in-virginia-even-after-the-elimination-of-accelerated-sales-tax</loc>
		<lastmod>2022-08-30T14:40:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/west-virginia-issues-new-rule-addressing-vendor-absorption-of-sales-tax</loc>
		<lastmod>2022-08-30T14:57:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-sustains-sales-tax-assessment-against-company-ruled-to-have-sufficient-nexus-within-the-state</loc>
		<lastmod>2022-08-30T14:57:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-rules-payment-card-management-program-is-a-nontaxable-payment-processing-service</loc>
		<lastmod>2022-08-30T14:59:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-accepting-electronic-digital-signatures-on-tax-forms</loc>
		<lastmod>2022-09-09T13:53:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/minnesota-adds-nft-clarifications-to-digital-product-sales-tax-fact-sheet</loc>
		<lastmod>2022-09-09T14:02:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/three-georgia-cities-to-begin-local-tax-collection-in-october-2022</loc>
		<lastmod>2022-09-09T15:23:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/streamlined-sales-tax-member-states-submit-new-certificates-of-compliance-and-update-tax-administration-and-taxability-matrices-for-2022</loc>
		<lastmod>2022-09-09T16:47:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/drugs-sold-for-clinal-trials-are-free-from-sales-and-use-tax-in-tennessee</loc>
		<lastmod>2022-09-12T12:13:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-denies-exemption-certificate-for-contractor-after-completion-of-government-project</loc>
		<lastmod>2022-09-13T12:30:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-enacts-exemption-for-essential-hygiene-products-effective-january-1-2023</loc>
		<lastmod>2022-09-14T13:34:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-issues-new-exemption-certificate-for-real-property-contractors</loc>
		<lastmod>2022-09-14T13:38:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/managing-unclaimed-property-understanding-dormancy-periods-due-diligence-and-escheatment</loc>
		<lastmod>2022-09-20T18:20:52+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/09/brands-people-7i6RKd7ra_k-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/09/green-chameleon-s9CC2SKySJM-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/09/tingey-injury-law-firm-veNb0DDegzE-unsplash-1-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-supreme-court-denies-carfaxs-use-of-manufacturing-exemption-for-their-computer-servers</loc>
		<lastmod>2022-09-26T17:56:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-sales-and-use-tax-commission-for-remote-sellers-publishes-rules-for-voluntary-disclosures</loc>
		<lastmod>2022-09-26T17:59:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/the-state-of-new-york-maintains-that-end-of-lease-adjustments-for-fleet-cars-are-not-eligible-for-a-sales-tax-refund</loc>
		<lastmod>2022-09-26T18:03:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/score-new-wins-at-work-with-a-network-of-sales-tax-allies</loc>
		<lastmod>2022-09-29T20:18:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2020/05/office-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2020/05/women-networking.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2020/05/networking-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-supreme-court-upholds-ruling-that-bookstore-membership-is-taxable</loc>
		<lastmod>2022-10-03T14:34:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-enacts-sales-and-use-tax-exemption-for-qualified-hybrid-and-zero-emission-vehicles</loc>
		<lastmod>2022-10-03T14:58:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/out-of-state-car-sharing-platform-not-responsible-for-collecting-tax-in-texas</loc>
		<lastmod>2022-10-05T13:10:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kentucky-releases-detailed-guidance-on-the-applicability-of-upcoming-changes-to-taxable-services-for-impacted-industries</loc>
		<lastmod>2022-10-11T12:51:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mississippi-supreme-court-rules-that-digital-photos-are-exempt-from-sales-tax</loc>
		<lastmod>2022-10-11T12:57:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/amazon-fba-warehouses-in-pennsylvania-doesnt-establish-physical-presence</loc>
		<lastmod>2022-10-14T12:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-implementing-changes-to-sales-and-use-tax-return-beginning-january-2023</loc>
		<lastmod>2022-10-17T13:53:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wyoming-issues-updated-guidance-on-online-travel-companies-and-lodging-services</loc>
		<lastmod>2022-10-20T14:09:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/bj-pritchett-celebrating-a-career-in-sales-tax</loc>
		<lastmod>2022-10-27T13:49:24+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/10/DSC_3661.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/10/BJ-teaching-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/retailers-fees-are-subject-to-tax-in-south-carolina</loc>
		<lastmod>2022-10-28T13:14:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-enacts-economic-nexus-legislation</loc>
		<lastmod>2022-10-28T14:09:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-supreme-court-rules-club-fees-taxable-charges-for-recreation-addresses-use-of-letter-rulings</loc>
		<lastmod>2022-11-09T14:54:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-releases-guidance-for-application-of-gross-receipts-tax-to-lodging-marketplaces</loc>
		<lastmod>2022-11-09T14:58:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-discusses-exemptions-for-food-and-personal-hygiene-products</loc>
		<lastmod>2022-11-09T15:06:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-issues-guidance-on-tax-treatment-of-non-fungible-tokens</loc>
		<lastmod>2022-11-09T15:10:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-clarifies-manufacturing-exemptions-do-not-apply-to-service-providers</loc>
		<lastmod>2022-11-10T13:24:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/vermont-updates-cheat-sheet-for-taxable-and-exempt-items</loc>
		<lastmod>2022-11-10T13:28:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-releases-answers-to-2022-sales-and-use-tax-issues-survey</loc>
		<lastmod>2022-11-10T13:56:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-releases-guidance-for-upcoming-new-farm-equipment-exemption</loc>
		<lastmod>2022-11-10T14:00:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/streaming-companys-platform-credits-not-taxable-in-colorado</loc>
		<lastmod>2022-11-18T15:06:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-retiring-st-16-retailers-sales-tax-return</loc>
		<lastmod>2022-11-28T13:54:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-tax-tribunal-orders-uber-to-charge-tax-on-safe-rider-fee-pay-uncollected-taxes</loc>
		<lastmod>2022-11-28T13:56:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-clarifies-policy-following-letter-ruling-that-determined-workers-compensation-medical-exams-are-subject-to-tax</loc>
		<lastmod>2022-11-28T13:58:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-updates-guidance-on-taxability-of-fuel-surcharges</loc>
		<lastmod>2022-11-30T14:11:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-supreme-court-rules-nascar-licensing-fees-cannot-be-taxed-under-state-commercial-activity-tax</loc>
		<lastmod>2022-12-01T13:52:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-letter-ruling-on-data-processing-service</loc>
		<lastmod>2022-12-01T13:54:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-issues-letter-ruling-clarifying-advertising-services-vs-computer-software</loc>
		<lastmod>2022-12-01T18:31:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/business-license-compliance-the-oft-forgotten-registration</loc>
		<lastmod>2022-12-02T15:37:09+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/09/Alan-Ruttenberg.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/11/mike-petrucci-c9FQyqIECds-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/11/anna-dziubinska-mVhd5QVlDWw-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/11/romain-dancre-doplSDELX7E-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-clarifies-the-definition-of-magazines-exempt-from-sales-tax</loc>
		<lastmod>2022-12-05T13:47:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxing-digital-goods-and-services-recent-shifts-and-trends</loc>
		<lastmod>2022-12-20T18:33:26+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2020/10/headway-5QgIuuBxKwM-unsplash-2-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2020/10/joshua-earle-X_roZ7toBJY-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-issues-letter-ruling-on-taxability-of-utilities-sold-to-hotels</loc>
		<lastmod>2022-12-21T16:06:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-by-non-profit-thrift-store-are-exempt-in-missouri</loc>
		<lastmod>2022-12-21T16:07:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/2022-year-in-review</loc>
		<lastmod>2022-12-28T15:40:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-clarifies-the-definition-for-sales-tax-enforcement-on-recreational-activities</loc>
		<lastmod>2022-12-29T14:27:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/minnesota-tax-department-clarifies-inclusion-of-services-in-sales-tax</loc>
		<lastmod>2022-12-29T15:15:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-farms-guinea-grass-is-subject-to-tax</loc>
		<lastmod>2023-01-02T23:45:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-jersey-court-sales-tax-should-not-be-included-in-sentencing</loc>
		<lastmod>2023-01-02T23:54:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ohio-expands-bad-debts-to-include-tax-paid-on-purchases-made-with-private-label-credit-cards</loc>
		<lastmod>2023-01-04T18:15:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-supreme-court-rules-against-sales-and-use-tax-distinction-in-wisconsin-taxpayers-appeal</loc>
		<lastmod>2023-01-04T18:16:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-ota-finds-ceo-personally-liable-for-sales-tax-in-companys-fraudulent-reporting</loc>
		<lastmod>2023-01-09T16:42:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-denies-sales-tax-refund-for-reagents-used-by-medical-diagnostic-testing-provider</loc>
		<lastmod>2023-01-09T16:51:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-carolina-public-utilities-cannot-claim-manufacturing-exemption</loc>
		<lastmod>2023-01-09T19:08:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-confirms-receipts-from-sales-of-tpp-properly-subjected-to-tax</loc>
		<lastmod>2023-01-11T19:44:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alaska-announces-voluntary-disclosure-program</loc>
		<lastmod>2023-01-11T19:55:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hardware-company-sales-not-wholesale-mississippi-justices-told</loc>
		<lastmod>2023-01-11T20:56:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tribal-owned-contractor-owes-arizona-transaction-privilege-tax</loc>
		<lastmod>2023-01-18T02:57:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ca-appeals-court-sides-with-cdtfa-and-amazon-in-sales-tax-issue</loc>
		<lastmod>2023-01-18T03:00:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-rules-rental-of-some-equipment-used-on-manufacturing-production-site-tax-exempt</loc>
		<lastmod>2023-01-18T03:02:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/state-notices-resources-for-remote-sellers</loc>
		<lastmod>2023-01-18T19:27:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/landscaping-services-provided-by-construction-company-subject-to-tax-in-arkansas</loc>
		<lastmod>2023-01-19T02:48:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sweepstakes-are-taxable-amusement-service-texas-court-rules</loc>
		<lastmod>2023-01-19T02:55:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-dor-releases-tpt-guidance-for-short-term-rentals</loc>
		<lastmod>2023-01-19T02:57:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tax-deadlines-extended-by-irs-for-california-storm-victims</loc>
		<lastmod>2023-01-19T17:07:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-retirement-of-e-tides-february-242023</loc>
		<lastmod>2023-01-19T17:09:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/north-carolina-issues-guidance-on-dry-cleaning-solvent-tax</loc>
		<lastmod>2023-01-23T19:10:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-tax-relief-for-taxpayers-in-humboldt-county-directly-affected-earthquake</loc>
		<lastmod>2023-01-24T17:10:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/so-youve-been-notified-of-a-sales-tax-audit-now-what</loc>
		<lastmod>2023-01-25T20:17:12+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2021/01/Sales-Tax-Audit-Ad-320x210-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2014/12/maarten-van-den-heuvel-8EzNkvLQosk-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2017/01/bigstock-Businessman-Analyzing-Document-65964751.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2014/12/Audit-Empowerment-Horizontal-Ad-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2014/12/cytonn-photography-n95VMLxqM2I-unsplash.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-dor-revises-tax-guidance-on-telecommunication-services</loc>
		<lastmod>2023-01-27T22:07:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-issues-guidance-on-taxability-of-cryptocurrency</loc>
		<lastmod>2023-01-27T22:09:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/introducing-our-newest-team-members-a-look-into-our-growing-company</loc>
		<lastmod>2023-01-30T18:57:45+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/01/Sam-Hughes-Headshot.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/01/Brody-Melia-Headshot.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/01/Selina-Kolaj-Headshot--scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-comptroller-explains-remote-seller-marketplace-tax-policies</loc>
		<lastmod>2023-01-30T19:21:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-judge-recommends-dor-finalize-200000-tax-bill-for-party-equipment-business</loc>
		<lastmod>2023-01-30T19:29:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-passes-legislation-regarding-taxing-temporary-services</loc>
		<lastmod>2023-01-31T15:27:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-updates-computer-software-guidance-document</loc>
		<lastmod>2023-01-31T15:30:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-superior-court-dismisses-case-challenging-tax-collection-by-grocery-chains</loc>
		<lastmod>2023-02-02T16:41:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-appeals-court-denies-for-profit-correctional-facilitys-use-of-government-exemption</loc>
		<lastmod>2023-02-06T18:52:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/audit-assessment-in-alabama-upheld-due-to-failure-to-maintain-records</loc>
		<lastmod>2023-02-06T18:55:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/4-keys-to-successfully-preparing-a-sales-tax-return</loc>
		<lastmod>2023-02-09T18:57:26+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2020/09/markus-winkler-Ber3q-zEhd4-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2015/04/bigstock-Businessman-Calculating-Financ-80313656.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2020/09/kelly-sikkema-wgcUx0kR1ps-unsplash.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2015/04/nordwood-themes-kRNZiGKtz48-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2020/09/brendan-church-pKeF6Tt3c08-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-state-law-on-refunds-and-over-collection</loc>
		<lastmod>2023-02-10T19:27:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-mexico-court-rules-staffing-agencies-are-obligated-to-pay-gross-receipts-tax</loc>
		<lastmod>2023-02-10T19:30:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-implements-single-use-bag-fee-and-single-use-plastic-bag-ban</loc>
		<lastmod>2023-02-14T16:10:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-york-department-of-taxation-and-finance-refusal-to-issue-certificate-of-authority-upheld</loc>
		<lastmod>2023-02-24T19:24:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-issues-guidance-on-taxability-of-sporting-event-ticket-sales</loc>
		<lastmod>2023-02-27T19:05:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-amends-administrative-code-to-address-specifics-of-leveling-the-playfield-for-out-of-state-sellers</loc>
		<lastmod>2023-02-27T19:11:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-letter-ruling-says-audiovisual-and-videoconferencing-equipment-and-services-are-subject-to-tax</loc>
		<lastmod>2023-02-27T19:15:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-board-of-tax-appeals-rules-itfa-prohibits-taxing-cloud-storage</loc>
		<lastmod>2023-02-27T19:18:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/taxpayer-doesnt-meet-definition-of-marketplace-facilitator-in-north-carolina</loc>
		<lastmod>2023-02-28T16:08:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-tax-institute-book-club-my-beloved-world-by-sonia-sotomayor</loc>
		<lastmod>2023-03-01T15:27:10+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/02/my-beloved-world.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/city-of-norfolk-va-loses-bid-to-tax-cox-for-internet-services</loc>
		<lastmod>2023-03-06T21:38:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-issued-a-letter-discussing-taxability-of-various-digital-goods</loc>
		<lastmod>2023-03-06T22:53:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/antimicrobial-agents-did-not-qualify-for-wholesale-exemption-in-alabama</loc>
		<lastmod>2023-03-06T22:58:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-drops-200-transaction-count-from-its-economic-nexus-threshold</loc>
		<lastmod>2023-03-08T17:11:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/pennsylvania-high-court-rules-on-application-of-coupons-in-sales-tax-calculations</loc>
		<lastmod>2023-03-08T17:19:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/collection-and-remittance-of-tax-on-credit-rating-services-for-legal-entities-begins-july-1-2023-in-texas</loc>
		<lastmod>2023-03-13T20:04:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/supreme-judicial-court-of-massachusetts-issues-ruling-on-cookie-nexus</loc>
		<lastmod>2023-03-13T20:05:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-taxpayer-liable-for-use-tax-on-repair-parts-used-for-out-of-state-customers</loc>
		<lastmod>2023-03-13T20:09:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/ca-extends-tax-deadline-for-41-counties</loc>
		<lastmod>2023-03-13T20:14:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/grass-seed-and-erosion-control-blankets-exempt-as-construction-and-building-materials-in-colorado</loc>
		<lastmod>2023-03-28T16:21:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/wisconsin-determines-stubhub-is-liable-for-sales-and-use-tax</loc>
		<lastmod>2023-03-28T16:27:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-extends-filing-deadline-for-taxpayers-in-declared-disaster-areas</loc>
		<lastmod>2023-03-28T16:31:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/south-dakota-temporarily-lowers-sales-tax-rate</loc>
		<lastmod>2023-03-31T01:20:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/federal-statute-prevents-chicago-imposing-amusement-tax</loc>
		<lastmod>2023-03-31T01:23:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-extends-sales-tax-exemptions-for-natural-gas-and-oil</loc>
		<lastmod>2023-03-31T01:26:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/advice-and-accomplishments-of-women-in-sales-tax</loc>
		<lastmod>2023-03-31T17:53:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-to-impose-sales-and-use-tax-on-leases-of-personal-property-effective-july-1-2023</loc>
		<lastmod>2023-04-10T13:13:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/federal-contractor-required-to-pay-washington-use-tax-on-design-and-engineering-costs-associated-with-government-contract</loc>
		<lastmod>2023-04-11T17:00:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/d-c-court-affirms-the-denial-of-refund-claim-for-hospital</loc>
		<lastmod>2023-04-11T17:09:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-storm-victims-qualify-for-tax-relief-extended-federal-returns-deadline</loc>
		<lastmod>2023-04-11T17:12:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-finds-utilities-meter-data-management-service-to-be-exempt</loc>
		<lastmod>2023-04-11T17:18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/use-tax-accrual-blog-manual-and-automated-options-to-keep-you-compliant</loc>
		<lastmod>2023-04-13T13:16:38+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/03/alexander-simonsen-0Sd09h2Kbso-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mississippi-imposes-tax-on-computer-software-with-exemption-for-out-of-state-storage</loc>
		<lastmod>2023-04-19T17:33:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-updates-definition-of-industrial-machinery-for-sales-tax-exemption</loc>
		<lastmod>2023-04-25T16:40:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-non-profits-sales-of-learning-system-subscriptions-and-membership-dues-are-exempt</loc>
		<lastmod>2023-04-25T16:51:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-enacts-exemption-for-qualifying-data-centers</loc>
		<lastmod>2023-04-25T16:54:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-eliminates-annual-renewals-for-certain-nonprofit-sales-tax-exemptions</loc>
		<lastmod>2023-04-25T16:56:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/utah-legislation-updates-peer-to-peer-car-sharing-regulations</loc>
		<lastmod>2023-04-25T17:01:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/the-wacky-world-of-rental-tax</loc>
		<lastmod>2023-04-25T17:14:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2021/01/Chuck-Maniace.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/04/rental-blog.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/04/keys.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-tax-institute-book-club-mindset-the-new-psychology-of-success-by-carol-s-dweck</loc>
		<lastmod>2023-04-27T19:19:54+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/04/April-23-Newsletter-Image.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/04/name_-gravity-_AdUs32i0jc-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mississippi-enacts-exemption-for-sales-of-coins-currency-and-bullion</loc>
		<lastmod>2023-05-02T15:25:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/d-c-provides-guidance-on-taxability-of-mandatory-service-charges</loc>
		<lastmod>2023-05-02T15:28:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/oklahoma-updates-sales-tax-permit-special-event-and-tax-lien-regulations</loc>
		<lastmod>2023-05-15T15:49:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/michigan-provides-guidance-on-taxability-of-delivery-and-installation-charges</loc>
		<lastmod>2023-05-15T15:59:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-issues-guidance-on-claiming-partial-exemption-on-diesel-fuel</loc>
		<lastmod>2023-05-16T12:08:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-restaurant-must-pay-sales-tax-for-online-orders</loc>
		<lastmod>2023-05-16T12:16:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-enacts-small-business-exemption-for-retail-delivery-fee</loc>
		<lastmod>2023-05-16T12:22:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-enacts-exemption-for-indian-tribe-telecommunications-infrastructure-projects</loc>
		<lastmod>2023-05-25T15:18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/the-rise-of-retail-delivery-fees-unveiling-the-impact-on-consumers</loc>
		<lastmod>2023-05-30T15:04:10+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/05/mountains.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/05/bike-delivery.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/drop-shipments-what-makes-sales-tax-so-difficult</loc>
		<lastmod>2023-05-30T19:24:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2016/04/Drop-Shipment-Diagram-with-transparent-background-and-Updated-Text.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2020/08/Drop-Shipments-Post-Wayfair-Horizontal-Ad.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hot-topics-at-2017-advanced-basics</loc>
		<lastmod>2023-05-30T19:36:29+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2017/07/Group.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2017/07/Group2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2017/07/Class_dinner.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/new-tax-amnesty-opportunity-for-online-sellers</loc>
		<lastmod>2023-05-30T21:13:29+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2017/08/August_2017_Newsletter_Blog_Image.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/reminiscing-and-wondering</loc>
		<lastmod>2023-05-30T21:17:50+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2017/01/Yetter_20_Year_2016-1044.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2017/01/Yetter_20_Year_2016-619.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2017/01/Yetter_20_Year_2016-304.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/surprising-tax-facts-about-doing-business-in-canada</loc>
		<lastmod>2023-05-30T21:24:01+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/03/Mar-image-Canada.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/talking-sales-tax-with-faculty-member-b-j-pritchett</loc>
		<lastmod>2023-05-30T21:25:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/01/B.J.-Pritchett-Faculty-Pic.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/the-changing-face-of-sales-tax-nexus</loc>
		<lastmod>2023-05-30T21:28:31+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2017/05/bigstock-Online-Shopping-5522407-1.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/the-top-3-2018-sales-tax-changes-companies-must-know</loc>
		<lastmod>2023-05-30T21:29:56+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/01/changes-for-2018.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tips-and-word-for-word-scripts-to-use-in-audit-negotiations</loc>
		<lastmod>2023-05-30T21:31:29+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/05/business-people-talking.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/05/laptop-2559958_1920.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/us-supreme-court-holds-4-r-act-challenges-can-be-based-exemptions</loc>
		<lastmod>2023-05-30T21:32:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-state-sales-tax-exemption-certain-nonresidents-does-not-include-marijuana</loc>
		<lastmod>2023-05-30T21:34:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/rhode-island-enacted-a-tax-amnesty-program</loc>
		<lastmod>2023-05-31T15:46:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-denies-taxpayer-refund-of-sales-tax-paid-for-swim-spa</loc>
		<lastmod>2023-05-31T17:03:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-enacts-changes-to-tax-exemption-for-sales-by-nonprofit-organizations</loc>
		<lastmod>2023-05-31T17:18:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/key-sales-tax-updates-affecting-the-mid-atlantic</loc>
		<lastmod>2023-05-31T17:24:42+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/05/infant-care.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/05/joshua-michaels-05w9B9L-e70-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/05/mypath-image.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/meet-nancy-steele-winner-of-the-2022-sales-tax-nerd-award</loc>
		<lastmod>2023-06-01T14:26:10+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2021/11/Nancy-Steele-2021-e1696261608922.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/11/Sales-Tax-Nerd-Award-2022-Newsletter-Images-1-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/thinking-strategically-about-sales-tax</loc>
		<lastmod>2023-06-01T14:28:34+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2021/01/Chuck-Maniace.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2021/05/startae-team-7tXA8xwe4W4-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2021/05/neonbrand-3BfDXcn9sqM-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/minnesota-enacts-new-retail-delivery-fee</loc>
		<lastmod>2023-06-01T15:13:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/missouri-clarifies-tax-responsibility-of-sellers-in-drop-shipping-transactions</loc>
		<lastmod>2023-06-01T15:14:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/2017-tax-holidays-chart</loc>
		<lastmod>2023-06-01T20:39:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/2019-by-the-numbers</loc>
		<lastmod>2023-06-01T20:40:26+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/12/2019-by-the-Numbers-Graphic.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/23-years-of-sales-tax-institute</loc>
		<lastmod>2023-06-01T20:41:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/3-things-to-monitor-for-sales-tax-economic-nexus-to-stay-compliant</loc>
		<lastmod>2023-06-01T20:42:39+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/06/igor-miske-Px3iBXV-4TU-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2022/06/tingey-injury-law-firm-6sl88x150Xs-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/a-petitioner-was-not-entitled-to-a-refund-of-a-portion-of-new-york-sales-tax-prepaid-at-the-inception-of-a-vehicle-lease</loc>
		<lastmod>2023-06-01T20:43:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/access-charges-online-solution-taxable-remotely-accessed-software-tennessee</loc>
		<lastmod>2023-06-01T20:44:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/activities-teachers-creates-tennessee-nexus-bookseller</loc>
		<lastmod>2023-06-01T20:44:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/acute-care-profit-hospitals-sales-tax-exemption-connecticut</loc>
		<lastmod>2023-06-02T15:25:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/additional-payments-real-property-lease-taxable-florida</loc>
		<lastmod>2023-06-02T15:26:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/advisory-opinion-has-been-released-new-york-regards-purchase-and-leasing-aircraft</loc>
		<lastmod>2023-06-02T15:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/air-ground-telephone-calls-made-illinois-subject-telecommunications-tax</loc>
		<lastmod>2023-06-02T15:28:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/airbnb-collect-sales-taxes-south-dakota</loc>
		<lastmod>2023-06-02T15:29:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/airbnb-required-collect-meals-and-rooms-tax-vermont</loc>
		<lastmod>2023-06-02T15:30:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/aircraft-repair-maintenance-and-replacement-items-exempt-illinois</loc>
		<lastmod>2023-06-02T15:31:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/aircraft-use-agreement-not-considered-lease-missouri</loc>
		<lastmod>2023-06-02T15:32:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-adopts-new-local-nexus-rule</loc>
		<lastmod>2023-06-02T19:12:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-adopts-nexus-rule-including-remote-affiliate-provisions</loc>
		<lastmod>2023-06-02T19:14:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-adopts-permanent-sales-tax-holiday</loc>
		<lastmod>2023-06-02T19:14:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-adopts-rule-taxability-prepaid-wireless-services</loc>
		<lastmod>2023-06-02T19:15:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-amends-rule-exemption-governmental-entities-purchases-made-purchasing-agents</loc>
		<lastmod>2023-06-02T19:17:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-amends-utility-gross-receipts-and-service-use-tax-provisions</loc>
		<lastmod>2023-06-02T19:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-announces-tax-amnesty-program</loc>
		<lastmod>2023-06-02T19:18:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-clothing-school-supplies-computer-items-exempt-holiday</loc>
		<lastmod>2023-06-02T19:19:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-discusses-taxability-medical-record-processing</loc>
		<lastmod>2023-06-02T19:20:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-electronic-filing-available</loc>
		<lastmod>2023-06-02T19:25:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-enacts-economic-nexus-provision</loc>
		<lastmod>2023-06-02T19:26:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-updates-guidance-materialmen-pay-when-paid-method</loc>
		<lastmod>2023-06-02T19:39:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/glucose-testing-meters-test-strips-lancing-devices-and-lancets-exempt-in-vermont</loc>
		<lastmod>2023-06-02T19:40:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/4-trending-2022-sales-tax-issues</loc>
		<lastmod>2023-06-02T21:22:07+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/02/jesse-echevarria-S0sgVMEVqBo-unsplash-scaled.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/02/oana-cristina-6QTDE-5uQMI-unsplash-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-enacts-single-point-filing-legislation</loc>
		<lastmod>2023-06-05T20:07:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-enacts-use-tax-notice-and-reporting-requirements-legislation</loc>
		<lastmod>2023-06-05T20:10:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-issues-notice-changes-simplified-sellers-use-tax-law</loc>
		<lastmod>2023-06-05T20:16:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-nexus-foreign-entities</loc>
		<lastmod>2023-06-05T20:17:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-personal-television-services-exempt-from-tax</loc>
		<lastmod>2023-06-05T20:38:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-requiring-state-sales-and-use-taxes-be-filed-electronically</loc>
		<lastmod>2023-06-05T20:40:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-retailer-responsible-tax-construction-supplies-and-devices</loc>
		<lastmod>2023-06-05T20:46:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-rules-video-games-were-subject-lease-tax</loc>
		<lastmod>2023-06-05T20:46:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-supreme-court-holds-that-all-computer-software-is-taxable</loc>
		<lastmod>2023-06-05T20:47:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-trucking-companies-may-be-liable-use-tax</loc>
		<lastmod>2023-06-05T20:48:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-trucking-company-held-liable-tax-construction-material-deliveries</loc>
		<lastmod>2023-06-05T20:49:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-updates-ssut-amnesty-provisions</loc>
		<lastmod>2023-06-05T20:49:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alabama-use-tax-due-purchase-long-haul-trucks</loc>
		<lastmod>2023-06-05T20:50:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/alaska-prohibits-tax-state-construction-contracts</loc>
		<lastmod>2023-06-05T20:52:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/amazon-begin-collecting-arkansas-sales-tax-march-1-2017</loc>
		<lastmod>2023-06-05T20:53:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/amazon-enters-agreement-collect-sales-tax-texas</loc>
		<lastmod>2023-06-05T20:53:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maryland-exempts-long-distance-phone-carrier</loc>
		<lastmod>2023-06-06T15:02:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maryland-expands-solar-energy-equipment-exemption</loc>
		<lastmod>2023-06-06T15:05:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maryland-hold-five-day-tax-holiday</loc>
		<lastmod>2023-06-06T15:07:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maryland-institutes-annual-energy-star-sales-tax-holiday</loc>
		<lastmod>2023-06-06T15:09:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maryland-states-tax-was-due-900-number-services</loc>
		<lastmod>2023-06-06T15:11:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maryland-tax-court-has-ruled-payments-made-terminate-lease-are-not-subject-maryland</loc>
		<lastmod>2023-06-06T15:13:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maryland-taxes-computer-services-then-repeals-it</loc>
		<lastmod>2023-06-06T15:19:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-addresses-changes-room-rental-taxation</loc>
		<lastmod>2023-06-06T15:21:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-amends-definition-retail-sale</loc>
		<lastmod>2023-06-06T15:26:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-announces-new-electronic-payment-requirement</loc>
		<lastmod>2023-06-06T15:30:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-appeals-court-finds-advertising-materials-be-exempt-direct-mail</loc>
		<lastmod>2023-06-06T15:36:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-authorizes-amnesty-program</loc>
		<lastmod>2023-06-06T15:43:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-bill-would-authorize-study-streamlined-compliance</loc>
		<lastmod>2023-06-06T15:48:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-concrete-asphalt-installers-are-contractors</loc>
		<lastmod>2023-06-06T15:51:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-corporation-eligible-abatement-when-selling-multi-product-services</loc>
		<lastmod>2023-06-06T15:54:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-court-dismisses-economic-nexus-lawsuit</loc>
		<lastmod>2023-06-06T15:56:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-court-rules-drop-shipments</loc>
		<lastmod>2023-06-06T16:00:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-creates-sales-tax-holiday-weekend</loc>
		<lastmod>2023-06-06T16:31:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-determines-indirect-cost-items-do-not-qualify-resale-exemption</loc>
		<lastmod>2023-06-06T16:34:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-discusses-sales-tax-changes</loc>
		<lastmod>2023-06-06T16:37:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-discusses-tax-treatment-water-purification-plant</loc>
		<lastmod>2023-06-06T16:40:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/louisiana-removes-200-transaction-threshold-from-economic-nexus-rules</loc>
		<lastmod>2023-06-07T18:09:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/amazon-enters-negotiated-agreement-massachusetts</loc>
		<lastmod>2023-06-07T18:27:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/amazon-lawsuit-against-north-carolina-department-revenue-settled</loc>
		<lastmod>2023-06-07T18:28:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/amazoncom-contests-new-york-tax-internet-sales</loc>
		<lastmod>2023-06-07T18:29:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/amendments-new-york-voluntary-disclosure-and-compliance-program</loc>
		<lastmod>2023-06-07T18:30:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/amnesty-chart</loc>
		<lastmod>2023-06-07T18:31:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/amnesty-program-announced-texas</loc>
		<lastmod>2023-06-07T18:32:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/amount-allowable-revenue-purely-public-charities-increased-pennsylvania</loc>
		<lastmod>2023-06-07T18:33:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/annual-tax-holiday-gives-texas-shoppers-break</loc>
		<lastmod>2023-06-07T18:34:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/annual-tax-holiday-iowa</loc>
		<lastmod>2023-06-07T18:35:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/appliances-apartments-washington-not-considered-real-property</loc>
		<lastmod>2023-06-07T18:36:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/application-sales-tax-based-location-missouri</loc>
		<lastmod>2023-06-07T18:37:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-amends-electricity-and-gas-exemption-manufacturing-and-smelting-businesses</loc>
		<lastmod>2023-06-07T18:37:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-amends-electronic-filing-thresholds-taxpayers</loc>
		<lastmod>2023-06-07T18:38:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-authorizes-tax-amnesty-program</loc>
		<lastmod>2023-06-07T18:42:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-contractor-denied-land-value-deduction</loc>
		<lastmod>2023-06-07T18:43:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-discusses-exemptions-architectural-and-engineering-services</loc>
		<lastmod>2023-06-07T18:44:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-enacts-2015-tax-recovery-program</loc>
		<lastmod>2023-06-07T18:44:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-enacts-2016-tax-amnesty-program</loc>
		<lastmod>2023-06-07T18:45:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-enacts-economic-and-marketplace-nexus-legislation</loc>
		<lastmod>2023-06-07T18:46:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-examines-out-state-printing</loc>
		<lastmod>2023-06-07T18:47:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-exempts-lessors-motor-vehicles-transaction-privilege-tax-their-income-if-they</loc>
		<lastmod>2023-06-07T18:47:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-exempts-materials-integral-manufacturing-process</loc>
		<lastmod>2023-06-07T18:48:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-finds-out-state-printing-services-not-subject-use-tax</loc>
		<lastmod>2023-06-09T20:17:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-finds-telephone-directory-equipment-taxable</loc>
		<lastmod>2023-06-09T20:17:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-issues-new-exemption-certificate</loc>
		<lastmod>2023-06-09T20:18:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-issues-ruling-marketplace-nexus</loc>
		<lastmod>2023-06-09T20:19:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-postpones-effective-date-tpt-simplification-january-1-2016</loc>
		<lastmod>2023-06-09T20:20:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-provides-exemption-service-fees-construction-contracts</loc>
		<lastmod>2023-06-09T20:20:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-provides-incentives-aid-forest-health</loc>
		<lastmod>2023-06-09T20:21:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-revises-power-attorney-and-disclosure-process</loc>
		<lastmod>2023-06-09T20:22:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-tax-amnesty-program-authorized</loc>
		<lastmod>2023-06-09T20:23:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizona-taxes-web-based-training-courses</loc>
		<lastmod>2023-06-09T20:23:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arizonas-temporary-state-tax-rate-expires</loc>
		<lastmod>2023-06-09T20:24:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-administrative-decision-examines-taxability-of-replacement-part-purchases</loc>
		<lastmod>2023-06-09T20:25:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-amended-statute-provides-resale-exemption-services</loc>
		<lastmod>2023-06-09T20:26:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-amends-statutes-conform-sst-agreement</loc>
		<lastmod>2023-06-09T20:28:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-amnesty-program-enacted</loc>
		<lastmod>2023-06-09T20:28:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-auto-insurance-settlement</loc>
		<lastmod>2023-06-09T20:29:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-enactment-bills-brings-state-sst-conformity</loc>
		<lastmod>2023-06-09T20:30:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-enacts-click-through-nexus-and-affiliate-nexus-bill</loc>
		<lastmod>2023-06-09T20:31:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-enacts-economic-and-marketplace-nexus-legislation</loc>
		<lastmod>2023-06-09T20:31:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-governor-reduces-grocery-tax</loc>
		<lastmod>2023-06-09T20:31:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-governor-repeals-motor-vehicle-lease-provision</loc>
		<lastmod>2023-06-09T20:33:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-implements-temporary-rate-increase</loc>
		<lastmod>2023-06-09T20:34:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-issues-guidance-sales-tax-treatment-drop-shipments</loc>
		<lastmod>2023-06-09T20:34:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-lifts-county-sales-and-use-tax-cap</loc>
		<lastmod>2023-06-09T20:35:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-manufacturing-exemption-amended</loc>
		<lastmod>2023-06-09T20:36:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-phase-full-exemption-certain-manufacturing-purchases</loc>
		<lastmod>2023-06-09T20:36:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-rate-increase-proposed</loc>
		<lastmod>2023-06-09T20:37:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-reduces-tax-rate-utilities-sold-manufacturers-and-electric-power-generators</loc>
		<lastmod>2023-06-09T20:38:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/clean-room-equipment-qualifies-for-indiana-manufacturing-exemption</loc>
		<lastmod>2023-06-13T15:26:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/texas-excludes-furnishing-of-academic-transcript-from-definition-of-information-services</loc>
		<lastmod>2023-06-13T18:16:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-enacts-2015-tax-amnesty-program</loc>
		<lastmod>2023-06-14T21:03:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-enacts-2016-amnesty-program</loc>
		<lastmod>2023-06-14T21:05:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-enacts-tax-amnesty-program</loc>
		<lastmod>2023-06-14T21:08:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-enacts-tax-amnesty-program-0</loc>
		<lastmod>2023-06-14T21:10:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-enacts-tax-computer-services-repealed-retroactively</loc>
		<lastmod>2023-06-14T21:14:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-fast-food-restaurant-not-liable-use-tax-meal-toys</loc>
		<lastmod>2023-06-14T21:17:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-has-outlined-the-taxability-treatment-for-final-lease-adjustments-related-to-trac-leases</loc>
		<lastmod>2023-06-14T21:23:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-increases-state-sales-tax-rate-125</loc>
		<lastmod>2023-06-14T21:26:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-introduces-sst-conformity-legislation</loc>
		<lastmod>2023-06-14T21:29:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-issues-clarification-taxation-motor-vehicle-leases</loc>
		<lastmod>2023-06-14T21:33:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-issues-economic-nexus-directive-remote-sellers</loc>
		<lastmod>2023-06-14T21:35:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-issues-guidance-promotional-vouchers</loc>
		<lastmod>2023-06-14T21:37:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-kitchen-remodeler-not-required-collect-tax</loc>
		<lastmod>2023-06-14T21:40:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-makes-changes-to-small-business-energy-exemption</loc>
		<lastmod>2023-06-14T21:42:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-modifies-the-taxation-of-prepaid-calling-arrangements</loc>
		<lastmod>2023-06-14T21:46:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-position-taxability-direct-mail-promotional-advertising-materials</loc>
		<lastmod>2023-06-14T21:50:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-proposes-new-economic-nexus-regulation</loc>
		<lastmod>2023-06-14T21:52:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-provides-details-limited-amnesty-program</loc>
		<lastmod>2023-06-14T21:54:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-retrieval-health-data-exempt</loc>
		<lastmod>2023-06-14T21:56:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-retrieval-medical-records-not-taxable</loc>
		<lastmod>2023-06-14T21:58:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/large-hotels-in-oklahoma-are-no-longer-taxed-as-marketplace-facilitators</loc>
		<lastmod>2023-06-14T22:55:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/specific-items-used-by-auto-parts-manufacturer-qualify-for-indiana-manufacturing-exemption</loc>
		<lastmod>2023-06-15T17:15:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-reduces-tax-utilities-used-manufacturing</loc>
		<lastmod>2023-06-15T20:56:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-regulation-addresses-labor</loc>
		<lastmod>2023-06-15T20:59:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-sst-legislation-becomes-law</loc>
		<lastmod>2023-06-15T21:00:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/arkansas-voters-approve-temporary-rate-increase</loc>
		<lastmod>2023-06-15T21:01:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/attempt-override-veto-missouri-bill-containing-sst-provisions-fails</loc>
		<lastmod>2023-06-15T21:02:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/attendance-texas-trade-show-establishes-nexus-use-tax</loc>
		<lastmod>2023-06-15T21:03:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/attorney-services-subject-attorney-occupation-tax-connecticut</loc>
		<lastmod>2023-06-15T21:04:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/auditors-estimate-valid-unreviewed-government-service-contract</loc>
		<lastmod>2023-06-15T21:05:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/auto-class-action-settlement-payments-not-deductible-purchase-price-new-vehicle</loc>
		<lastmod>2023-06-15T21:07:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/automatic-recurring-inventory-maintenance-fees-taxable-florida</loc>
		<lastmod>2023-06-15T21:08:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/b2b-services-and-designated-professional-services-subject-reduced-sales-and-use-tax</loc>
		<lastmod>2023-06-15T21:09:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/bac-files-petition-stating-nebraska-not-compliance-sst-agreement</loc>
		<lastmod>2023-06-15T21:10:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/bank-not-entitled-illinois-sales-tax-refund</loc>
		<lastmod>2023-06-15T21:11:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/bar-code-verifiers-not-use-exempt-quality-control-process-texas</loc>
		<lastmod>2023-06-15T21:13:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/bellsouth-denied-tax-refund-request-voice-mail-services</loc>
		<lastmod>2023-06-15T21:16:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/beverages-sold-bartending-services-are-meals-massachusetts</loc>
		<lastmod>2023-06-15T21:17:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/bill-pay-services-provided-banks-exempt-texas</loc>
		<lastmod>2023-06-15T21:18:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/billing-and-collection-services-not-taxed-ohio</loc>
		<lastmod>2023-06-15T21:19:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-revises-cloud-computing-ruling</loc>
		<lastmod>2023-06-16T16:51:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-rules-service-charge-was-sale-retail</loc>
		<lastmod>2023-06-16T16:55:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-sales-tax-holiday</loc>
		<lastmod>2023-06-16T16:57:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-sales-tax-holiday-aug-13-aug-14-2005</loc>
		<lastmod>2023-06-16T17:02:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-sales-tax-holiday-enacted</loc>
		<lastmod>2023-06-16T17:03:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-telecom-tax-not-imposed</loc>
		<lastmod>2023-06-16T17:04:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/massachusetts-vendor-credits</loc>
		<lastmod>2023-06-16T17:06:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/mayor-emanuel-reveals-proposed-changes-chicago-cloud-tax-ruling</loc>
		<lastmod>2023-06-16T17:08:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/medical-care-provided-medicaid-plans-taxable-michigan</loc>
		<lastmod>2023-06-16T17:10:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/medical-instruments-provided-surgical-implants-not-taxable-missouri</loc>
		<lastmod>2023-06-16T17:12:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/medical-practice-management-services-not-taxable-massachusetts</loc>
		<lastmod>2023-06-16T17:13:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/bottled-water-not-exempt-sales-and-use-tax-louisiana</loc>
		<lastmod>2023-06-19T18:41:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/brain-scanning-device-prototype-subject-sales-and-use-tax</loc>
		<lastmod>2023-06-19T18:42:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/british-columbia-reinstates-provincial-sales-tax-system</loc>
		<lastmod>2023-06-19T18:42:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/businesses-can-now-pay-their-louisiana-tax-liabilities-line</loc>
		<lastmod>2023-06-19T18:43:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-adopts-regulation-implement-partial-manufacturing-and-rd-exemption</loc>
		<lastmod>2023-06-19T18:44:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-amends-regulation-newspapers-and-periodicals</loc>
		<lastmod>2023-06-19T18:45:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-amends-rules-refund-dollar-amount-approval-requirements</loc>
		<lastmod>2023-06-19T18:46:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-amends-sales-resale-regulation</loc>
		<lastmod>2023-06-19T18:46:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-board-equalization-duties-transferred-department-tax-and-fee</loc>
		<lastmod>2023-06-19T18:47:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-ceases-permit-manufacturing-equipment-exemption</loc>
		<lastmod>2023-06-19T18:48:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-court-finds-promotional-items-taxable</loc>
		<lastmod>2023-06-19T18:49:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-court-rules-computer-service-contracts</loc>
		<lastmod>2023-06-19T18:49:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-decreases-statewide-sales-and-use-tax-rate</loc>
		<lastmod>2023-06-19T18:50:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-delays-implementation-remote-seller-nexus-law</loc>
		<lastmod>2023-06-19T18:51:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-delays-tax-medi-cal-managed-care-plans</loc>
		<lastmod>2023-06-19T18:52:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-electronic-funds-transfer-program</loc>
		<lastmod>2023-06-19T18:53:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-enacts-lead-acid-battery-fee-effective-april-1-2017</loc>
		<lastmod>2023-06-19T18:54:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-enacts-manufacturing-and-rd-equipment-exemption</loc>
		<lastmod>2023-06-19T18:55:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-enacts-marketplace-nexus-provisions-changes-economic-nexus-threshold</loc>
		<lastmod>2023-06-19T18:56:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-enacts-new-tax-medi-cal-managed-care-plans</loc>
		<lastmod>2023-06-19T18:57:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-enacts-tax-amnesty-program-2005</loc>
		<lastmod>2023-06-19T18:58:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-exemption-explained</loc>
		<lastmod>2023-06-19T18:59:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-extends-partial-manufacturing-exemption</loc>
		<lastmod>2023-06-19T19:19:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-governor-schwarzenegger-vetoes-amazon-nexus-provisions</loc>
		<lastmod>2023-06-19T19:20:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-has-revised-its-publication-addresses-taxability-combination-packages-and</loc>
		<lastmod>2023-06-19T19:22:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-increases-electronic-waste-recycling-fees</loc>
		<lastmod>2023-06-19T19:22:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-increases-state-rate-and-partial-exemptions-locals-lowered</loc>
		<lastmod>2023-06-19T19:23:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-increases-state-sales-and-use-tax-rate</loc>
		<lastmod>2023-06-19T19:24:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-issues-answers-frequently-asked-questions-surrounding-amnesty</loc>
		<lastmod>2023-06-19T19:25:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-issues-follow-informational-letter-december-2004-amnesty-meetings</loc>
		<lastmod>2023-06-19T19:25:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-law-increases-penalty-withholding-collected-tax</loc>
		<lastmod>2023-06-19T19:27:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-legislation-would-require-notification-online-purchasers</loc>
		<lastmod>2023-06-19T19:46:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-limits-lookback-period-for-certain-marketplace-sellers</loc>
		<lastmod>2023-06-19T19:46:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-makes-treatment-tips-and-gratuities-consistent-records-kept-irs</loc>
		<lastmod>2023-06-19T19:47:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-manufacturing-exemption-expire</loc>
		<lastmod>2023-06-19T19:48:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-nexus-created-by-out-of-state-online-retailer</loc>
		<lastmod>2023-06-19T19:49:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-office-tax-appeals-adopts-regulations-appeals</loc>
		<lastmod>2023-06-19T19:50:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-public-tax-hearings</loc>
		<lastmod>2023-06-19T19:51:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-rate-changes</loc>
		<lastmod>2023-06-19T19:52:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-registration-requirements-added-regulation</loc>
		<lastmod>2023-06-19T19:52:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-regulation-misuse-resale-certificate-amended-penalities-increased</loc>
		<lastmod>2023-06-19T19:53:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-releases-new-publication-voluntary-disclosure-programs</loc>
		<lastmod>2023-06-19T19:54:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-reminds-use-tax-registrants-april-deadline</loc>
		<lastmod>2023-06-19T19:54:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-reporting-use-tax-explained</loc>
		<lastmod>2023-06-19T19:55:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-rules-brick-and-mortar-stores-created-nexus-online-retailer</loc>
		<lastmod>2023-06-19T19:56:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-rules-popcorn-sold-theaters-not-taxable</loc>
		<lastmod>2023-06-19T19:56:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-sales-and-use-tax-amendment-affects-publishers</loc>
		<lastmod>2023-06-19T19:58:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-sales-tax-treatment-deal-day-instruments-discussed</loc>
		<lastmod>2023-06-19T19:58:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-sbe-and-barnes-noblecom-reach-settlement</loc>
		<lastmod>2023-06-19T20:03:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-state-agencies-may-only-contract-registered-vendors</loc>
		<lastmod>2023-06-19T20:04:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-state-sales-tax-rate-decreases-january-1-2017</loc>
		<lastmod>2023-06-19T20:05:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-supplements-exempt-if-used-treat-obesity</loc>
		<lastmod>2023-06-19T20:05:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-taxability-flowers-sold-internet-sellers-clarified</loc>
		<lastmod>2023-06-19T20:06:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-taxpayers-reminded-voluntary-disclosure-program</loc>
		<lastmod>2023-06-19T20:07:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-technology-transfer-agreement-defined</loc>
		<lastmod>2023-06-19T20:07:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-to-possibly-extend-internet-tax-moratorium</loc>
		<lastmod>2023-06-19T20:08:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-updates-offer-compromise-publication</loc>
		<lastmod>2023-06-19T20:09:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-use-tax-applied-out-state-wholesalerdrop-shipper</loc>
		<lastmod>2023-06-19T20:09:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/california-use-tax-can-now-be-reported-income-tax-return</loc>
		<lastmod>2023-06-19T20:10:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/californias-mariposa-county-healthcare-authority-sales-and-use-tax-expires-june-30</loc>
		<lastmod>2023-06-19T20:11:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/californias-proposed-resolutions-to-money-troubles</loc>
		<lastmod>2023-06-19T20:12:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/californias-sales-tax-rate-increase-becomes-effective-january-2013</loc>
		<lastmod>2023-06-19T20:28:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/californias-timber-partial-exemption-rule-promulgated</loc>
		<lastmod>2023-06-19T20:29:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/call-tracking-services-not-taxable-tennessee</loc>
		<lastmod>2023-06-19T20:30:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/canada-gsthst-rate-reduction-2008</loc>
		<lastmod>2023-06-19T20:31:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/canadian-gsthst-rates-decrease</loc>
		<lastmod>2023-06-19T20:31:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/canadian-provincial-sales-tax-decrease</loc>
		<lastmod>2023-06-19T20:32:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/candy-and-soft-drinks-be-taxed-full-arkansas-sales-tax-rate-effective-january-1-2018</loc>
		<lastmod>2023-06-19T20:32:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/canned-software-downloaded-electronically-not-taxable-missouri</loc>
		<lastmod>2023-06-19T20:33:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/carbon-dioxide-used-alabama-chicken-processing-plant-taxable</loc>
		<lastmod>2023-06-19T20:33:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/catalogs-stored-or-delivered-texas-taxable</loc>
		<lastmod>2023-06-19T20:34:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/categorizes-manufactured-signs-tangible-personal-property</loc>
		<lastmod>2023-06-19T20:35:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/caterers-rental-audiovisual-equipment-taxable-new-york</loc>
		<lastmod>2023-06-19T20:35:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/catheter-samples-subject-ny-use-tax</loc>
		<lastmod>2023-06-19T20:37:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/celebrating-a-year-of-excitement-and-challenges</loc>
		<lastmod>2023-06-19T20:38:51+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2020/08/throwback-thursday-happy-hour.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2020/08/STNC-Logo.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2020/08/staff-mask-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/celebrating-the-sales-tax-nerd-community</loc>
		<lastmod>2023-06-19T20:43:18+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/02/Sales-Tax-Nerd-Logo-w-Trademark-Gray.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/11/20181102_135153.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/02/Celebrating-Sales-Tax-Nerd-Community-Pull-Quote.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/02/Reception-2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/02/COST-Sales-Tax-Conf-Sales-Tax-Nerds.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cell-phones-subject-to-tax-on-full-purchase-price-in-michigan</loc>
		<lastmod>2023-06-19T20:43:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/centralized-licensing-and-reporting-arizona-tpt-begins-january-1-2017</loc>
		<lastmod>2023-06-19T20:44:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/certain-access-control-security-system-components-deemed-capital-improvements-real</loc>
		<lastmod>2023-06-19T20:44:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/certain-agricultural-products-exempt-from-sales-and-use-tax-in-alabama</loc>
		<lastmod>2023-06-19T20:45:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/certain-car-lease-payments-not-taxable-illinois</loc>
		<lastmod>2023-06-20T20:13:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/certain-cloud-services-not-taxable-wisconsin-unless-taxable-service-provided</loc>
		<lastmod>2023-06-20T20:14:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/certain-printed-materials-exempt-texas</loc>
		<lastmod>2023-06-20T20:15:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/certain-purchases-newspaper-exempt-missouri</loc>
		<lastmod>2023-06-20T20:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/certain-purchases-south-carolina-restaurants-are-taxable</loc>
		<lastmod>2023-06-20T20:16:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/certain-sales-fuel-and-electricity-will-be-tax-exempt-manufacturers-wisconsin</loc>
		<lastmod>2023-06-20T20:17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/certain-voluntary-disclosure-agreements-be-honored-new-jersey</loc>
		<lastmod>2023-06-20T20:18:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/certified-electrical-inspector-services-taxable-west-virginia</loc>
		<lastmod>2023-06-20T20:19:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/change-wisconsin-sales-and-use-tax-forms</loc>
		<lastmod>2023-06-20T20:19:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/charges-deliveries-made-common-carrier-taxable-alabama</loc>
		<lastmod>2023-06-20T20:20:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/charges-nontaxable-communications-services-dc-be-excluded-sales-price</loc>
		<lastmod>2023-06-20T20:21:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/check-verification-service-not-taxable-information-service-new-york</loc>
		<lastmod>2023-06-20T20:22:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/checkout-bags-taxable-massachusetts</loc>
		<lastmod>2023-06-20T20:23:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/chemicals-cool-glass-qualify-manufacturing-exemption-illinois</loc>
		<lastmod>2023-06-20T20:23:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/chemicals-used-cleaning-manufacturing-process-subject-tax-missouri</loc>
		<lastmod>2023-06-20T20:25:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/chicago-amnesty-program</loc>
		<lastmod>2023-06-20T20:26:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/chicago-enacts-amendments-chicago-cloud-tax-ruling</loc>
		<lastmod>2023-06-20T20:27:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/chicago-issues-rulings-amusement-tax-and-personal-property-lease-transaction-tax</loc>
		<lastmod>2023-06-20T20:27:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/chicago-personal-property-lease-tax-does-not-apply-outside-city-limits</loc>
		<lastmod>2023-06-20T20:28:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/chicago-provides-debt-relief-program-unpaid-taxes</loc>
		<lastmod>2023-06-20T20:29:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/chicago-provides-guidance-personal-property-lease-transaction-tax</loc>
		<lastmod>2023-06-20T20:30:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/chicago-rate-increase-7105</loc>
		<lastmod>2023-06-20T20:31:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/chicago-seeks-uncollected-taxes-online-ticket-brokers</loc>
		<lastmod>2023-06-21T18:47:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/chicago-tax-restaurants-and-eating-establishments</loc>
		<lastmod>2023-06-21T18:48:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/chicagos-cook-county-retail-economic-development-incentives</loc>
		<lastmod>2023-06-21T18:49:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cities-file-suit-against-texas-comptroller-over-sourcing-rule-change</loc>
		<lastmod>2023-06-21T18:50:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/city-chicago-changes-terms-voluntary-disclosure-program</loc>
		<lastmod>2023-06-21T18:51:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/city-chicago-passes-2005-budget</loc>
		<lastmod>2023-06-21T18:52:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/city-colorado-springs-enacts-tax-amnesty-program</loc>
		<lastmod>2023-06-21T18:54:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/class-action-lawsuit-fraudulent-tax-charges-denied-illinois</loc>
		<lastmod>2023-06-21T18:55:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/clean-energy-project-electricity-exempt-texas</loc>
		<lastmod>2023-06-21T18:57:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/click-through-nexus-provision-constitutional-new-york</loc>
		<lastmod>2023-06-21T18:58:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cloud-accounting-podcast-wayfair</loc>
		<lastmod>2023-06-21T19:00:02+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/10/cloud-accounting-podcast.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cloud-based-fax-messaging-and-email-services-taxable-washington</loc>
		<lastmod>2023-06-21T21:09:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cloud-computing-services-exempt-idaho-sales-tax</loc>
		<lastmod>2023-06-21T21:10:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cloud-software-taxation-after-south-dakota-v-wayfair</loc>
		<lastmod>2023-06-21T21:11:07+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/02/tv-3774381_1280.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/02/kindle-1867751_1280.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/02/phone-793046_1280.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-announces-rounding-change-sales-tax-reporting</loc>
		<lastmod>2023-06-21T21:12:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-approves-tax-amnesty-program</loc>
		<lastmod>2023-06-21T21:12:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-bills-introduced-repeal-amazon-law-indefinitely-postponed</loc>
		<lastmod>2023-06-21T21:13:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-codifies-economic-nexus-rule-and-enacts-marketplace-nexus-legislation</loc>
		<lastmod>2023-06-21T21:14:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-enacts-click-through-and-affiliate-nexus-legislation</loc>
		<lastmod>2023-06-21T21:14:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-enacts-sales-use-tax-refund-research-development</loc>
		<lastmod>2023-06-21T21:15:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-exemption-cleanroom-machinery-enacted</loc>
		<lastmod>2023-06-21T21:16:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-issues-guidance-advance-payments-vehicle-rentals</loc>
		<lastmod>2023-06-21T21:17:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-issues-guidance-taxability-leased-vehicles-used-interstate-commerce</loc>
		<lastmod>2023-06-21T21:17:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-issues-permanent-regulation-sales-and-use-taxation-software</loc>
		<lastmod>2023-06-21T21:19:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-issues-reminder-renew-sales-tax-licenses</loc>
		<lastmod>2023-06-21T21:19:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-mandatory-delivery-charges-are-taxable</loc>
		<lastmod>2023-06-21T21:21:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-nexus-presumption-bill-enacted</loc>
		<lastmod>2023-06-21T21:22:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-state-law-regarding-tax-refund-appeals-superseded-local-requirements</loc>
		<lastmod>2023-06-21T21:23:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-strikes-down-remote-seller-reporting-requirements</loc>
		<lastmod>2023-06-21T21:24:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-updates-publication-sales-and-use-tax-exemption-residential-energy-usage</loc>
		<lastmod>2023-06-21T21:25:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-use-tax-notice-and-reporting-requirements-become-effective-july-1-2017</loc>
		<lastmod>2023-06-21T21:26:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-vendors-can-rely-state-provided-database-jurisdictions-and-tax-rates</loc>
		<lastmod>2023-06-21T21:26:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/colorado-vendors-service-fee-temporarily-eliminated</loc>
		<lastmod>2023-06-21T21:27:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/company-could-issue-exemption-certificate-to-purchase-materials-for-construction-services-provided-to-federal-government</loc>
		<lastmod>2023-06-21T21:28:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/company-liable-deferred-washington-sales-tax-under-community-empowerment-zone-program</loc>
		<lastmod>2023-06-21T21:29:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/company-president-liable-unpaid-taxes-west-virginia</loc>
		<lastmod>2023-06-21T21:29:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/complaint-filed-against-online-retailer</loc>
		<lastmod>2023-06-21T21:30:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/complimentary-meals-not-taxable-nevada</loc>
		<lastmod>2023-06-21T21:31:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/concrete-foundations-ineligible-sales-tax-exemption</loc>
		<lastmod>2023-06-21T21:31:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/concrete-manufacturer-vehicles-liable-michigan-use-tax</loc>
		<lastmod>2023-06-21T21:32:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/confidential-material-may-be-disclosed-arizona</loc>
		<lastmod>2023-06-21T21:33:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/congress-approves-permanent-extension-internet-tax-freedom-act</loc>
		<lastmod>2023-06-21T21:34:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/congress-introduces-marketplace-equity-sales-tax-bill</loc>
		<lastmod>2023-06-21T21:34:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/congress-introduces-marketplace-fairness-act-2017-and-remote-transactions-parity-act</loc>
		<lastmod>2023-06-21T21:35:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-2007-sales-tax-holiday</loc>
		<lastmod>2023-06-21T21:36:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-addresses-internet-services-and-line-sales</loc>
		<lastmod>2023-06-21T21:37:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-aircraft-exemption</loc>
		<lastmod>2023-06-21T21:37:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-announces-tax-free-week</loc>
		<lastmod>2023-06-21T21:38:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-authorizes-tax-amnesty-program-run-through-november-30-2018</loc>
		<lastmod>2023-06-21T21:39:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-changes-deadline-remitting-monthly-taxes-and-filing-returns</loc>
		<lastmod>2023-06-21T21:40:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-continues-apply-1-sales-and-use-tax-computer-and-data-processing-services</loc>
		<lastmod>2023-06-21T21:54:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-deems-service-provider-not-eligible-take-manufacturing-exemption</loc>
		<lastmod>2023-06-21T21:54:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-discusses-safety-apparel-exemption</loc>
		<lastmod>2023-06-21T21:55:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-enacted-legislation-tax-amnesty-program</loc>
		<lastmod>2023-06-21T21:56:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-enacts-amnesty-provisions</loc>
		<lastmod>2023-06-21T21:57:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-enacts-lessor-relief</loc>
		<lastmod>2023-06-21T21:58:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-explains-its-managed-audit-program-and-more-0</loc>
		<lastmod>2023-06-21T21:59:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-explains-taxability-data-and-computer-processing-services</loc>
		<lastmod>2023-06-21T21:59:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-found-dell-does-not-have-nexus-due-how-it-services-its-customers-computer</loc>
		<lastmod>2023-06-21T22:01:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-governor-allows-budget-bill-become-law-without-signature-includes-rate</loc>
		<lastmod>2023-06-22T16:39:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-has-extended-utilities-tax-exemption-certain-fuels</loc>
		<lastmod>2023-06-22T16:40:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-has-outlined-necessary-steps-exempt-organizations-must-take-order</loc>
		<lastmod>2023-06-22T16:41:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-introduces-affiliate-nexus-legislation</loc>
		<lastmod>2023-06-22T16:41:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-issues-guidance-2011-changes-affecting-nonresident-contractors</loc>
		<lastmod>2023-06-22T16:42:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-issues-guidance-taxability-hazardous-waste-services</loc>
		<lastmod>2023-06-22T16:46:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-issues-individual-use-tax-guidance</loc>
		<lastmod>2023-06-22T16:47:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-issues-managed-compliance-program-guide</loc>
		<lastmod>2023-06-22T16:48:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-issues-new-building-contractors-tax-guide</loc>
		<lastmod>2023-06-22T16:49:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-issues-reminder-rate-decrease-cancellation</loc>
		<lastmod>2023-06-22T16:50:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-legislation-would-have-taxed-certain-internet-sales-dies-committee</loc>
		<lastmod>2023-06-22T16:51:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-now-imposes-a-6-sales-and-use-tax-on-storage-space-effective-july-1-2002</loc>
		<lastmod>2023-06-22T16:52:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-now-taxes-satellite-broadcasting</loc>
		<lastmod>2023-06-22T16:53:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-provides-guidance-proper-use-resale-certificates</loc>
		<lastmod>2023-06-22T16:54:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-pursue-remote-sellers-don-t-collect-sales-tax</loc>
		<lastmod>2023-06-22T16:55:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-releases-program-to-track-use-tax</loc>
		<lastmod>2023-06-22T16:56:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-requires-additional-report</loc>
		<lastmod>2023-06-22T16:57:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-restores-magazine-exemption</loc>
		<lastmod>2023-06-22T16:58:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-sales-and-use-tax-on-computer-and-data-processing-services-being-phased-out</loc>
		<lastmod>2023-06-22T16:59:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-sales-and-use-tax-rate-changes-take-effect</loc>
		<lastmod>2023-06-22T17:00:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-sales-tax-holiday-aug-21-aug-27-2005</loc>
		<lastmod>2023-06-22T17:01:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-sales-tax-permits-expire-after-two-years-effective-october-1-2017</loc>
		<lastmod>2023-06-22T17:03:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-sales-tax-permits-expire-every-two-years-effective-october-1-2017</loc>
		<lastmod>2023-06-22T17:04:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-specifies-methods-weekly-sales-tax-remittance</loc>
		<lastmod>2023-06-22T17:05:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-summarizes-2009-legislative-changes-including-possible-rate-decrease</loc>
		<lastmod>2023-06-22T17:06:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-supreme-court-affirms-ruling-worthless-accounts</loc>
		<lastmod>2023-06-22T17:07:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-tax-holiday</loc>
		<lastmod>2023-06-22T17:08:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-taxpayers-reminded-filing-frequency-changes</loc>
		<lastmod>2023-06-22T17:09:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-teachers-are-not-representatives-and-do-not-create-nexus-out-state</loc>
		<lastmod>2023-06-22T17:10:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/connecticut-weatherization-sales-tax-holiday</loc>
		<lastmod>2023-06-22T17:11:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/construction-materials-pulled-inventory-non-taxable-indiana</loc>
		<lastmod>2023-06-22T17:13:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/consulting-services-exempt-florida</loc>
		<lastmod>2023-06-22T17:15:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/consumable-supplies-added-georgia-manufacturing-exemption</loc>
		<lastmod>2023-06-22T17:17:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/consumer-financial-protection-bureau-rules-state-laws-are-superseded-federal-law-gift</loc>
		<lastmod>2023-06-22T17:17:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/containers-qualify-machinery-exemption-tennessee</loc>
		<lastmod>2023-06-22T17:23:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/continuation-texas-new-construction-project-did-not-change-taxability</loc>
		<lastmod>2023-06-22T17:24:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/contract-terms-dictate-tax-treatment-florida</loc>
		<lastmod>2023-06-22T17:25:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/contractor-labor-now-exempt-nebraska</loc>
		<lastmod>2023-06-22T17:26:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/contractors-purchases-out-state-vendors-taxable-new-york</loc>
		<lastmod>2023-06-22T17:33:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/contractors-should-consider-california-manufacturing-and-rd-partial-exemption</loc>
		<lastmod>2023-06-22T17:34:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/conveyor-equipment-taxable-indiana-manufacturer</loc>
		<lastmod>2023-06-22T17:34:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cook-county-files-suit-against-kankakee-and-channahon-alleging-sales-tax-kickback</loc>
		<lastmod>2023-06-22T17:35:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cook-county-illinois-increases-sales-tax-rate</loc>
		<lastmod>2023-06-22T17:36:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cook-county-provides-guidance-sweetened-beverage-tax-close-out-process</loc>
		<lastmod>2023-06-22T17:37:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/corporate-officer-not-liable-corporations-unpaid-taxes-virginia</loc>
		<lastmod>2023-06-22T17:38:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cost-issues-study-discussing-sales-taxation-business-inputs</loc>
		<lastmod>2023-06-22T17:39:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/crane-leased-use-manufacturing-exempt-missouri</loc>
		<lastmod>2023-06-22T17:40:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cranes-operators-constitute-exempt-service-florida</loc>
		<lastmod>2023-06-22T17:41:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/cric-finds-states-out-compliance-sst-agreement</loc>
		<lastmod>2023-06-22T17:42:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/customer-support-rhode-island-taxable</loc>
		<lastmod>2023-06-23T15:33:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/customized-prewritten-software-not-separately-stated-taxable-minnesota</loc>
		<lastmod>2023-06-23T15:38:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/customized-software-services-exempt-florida-exempt</loc>
		<lastmod>2023-06-23T15:39:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/daily-deals-treated-gift-certificates-texas</loc>
		<lastmod>2023-06-23T15:39:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/dashboard-and-personal-website-services-not-taxable-arkansas</loc>
		<lastmod>2023-06-23T15:40:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/data-downloaded-electronically-pdf-not-taxable-missouri</loc>
		<lastmod>2023-06-23T15:41:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/data-processing-services-related-insurance-claims-taxable-texas</loc>
		<lastmod>2023-06-23T15:44:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/database-subscriptions-not-taxable-massachusetts</loc>
		<lastmod>2023-06-23T15:45:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/dc-amends-online-hotel-sales-tax-provisions</loc>
		<lastmod>2023-06-23T15:45:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/dc-enacts-employer-use-tax-return-provisions</loc>
		<lastmod>2023-06-23T19:28:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/debris-removal-services-taxable-cleaning-or-washing-utah</loc>
		<lastmod>2023-06-23T19:29:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/delaware-assesses-unclaimed-property-liability-period-covered-vda</loc>
		<lastmod>2023-06-23T19:30:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/delaware-authorizes-voluntary-tax-compliance-initiative</loc>
		<lastmod>2023-06-23T19:30:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/delaware-lowers-tax-leases</loc>
		<lastmod>2023-06-23T19:31:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/delaware-offers-amnesty-unclaimed-property</loc>
		<lastmod>2023-06-23T19:32:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/delaware-temporarily-increases-gross-receipts-tax-rates</loc>
		<lastmod>2023-06-23T19:32:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/delaware-wholesaler-tax-auto-manufacturer-constitutional</loc>
		<lastmod>2023-06-23T19:33:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/deliveries-texas-out-state-retailer-establish-nexus</loc>
		<lastmod>2023-06-23T19:34:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/delivery-charges-exempt-illinois-if-contracted-separately</loc>
		<lastmod>2023-06-23T19:34:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/delivery-charges-subject-florida-sales-tax-when-combined-set-fees</loc>
		<lastmod>2023-06-23T19:36:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/department-store-operator-not-liable-use-tax-catalogs-and-other-printed-materials</loc>
		<lastmod>2023-06-23T19:36:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/design-services-classified-taxable-retail-service-washington</loc>
		<lastmod>2023-06-23T19:37:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/despite-different-rate-charged-fur-new-jersey-ruled-be-substantial-compliance</loc>
		<lastmod>2023-06-23T19:38:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/digital-advertising-services-exempt-ohio</loc>
		<lastmod>2023-06-23T19:39:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/digital-goods-not-subject-sales-tax-michigan</loc>
		<lastmod>2023-06-23T19:40:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/digital-goods-subject-sales-tax-pennsylvania</loc>
		<lastmod>2023-06-23T19:40:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/digital-media-and-codes-taxable-nebraska</loc>
		<lastmod>2023-06-23T19:41:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/directorvice-president-not-responsible-new-york-sales-tax-due</loc>
		<lastmod>2023-06-23T19:42:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/directory-assistance-company-did-not-qualify-telco-exemptions-arizona</loc>
		<lastmod>2023-06-23T19:43:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/discount-membership-club-fees-not-taxable-oklahoma</loc>
		<lastmod>2023-06-23T19:43:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/dismantling-and-demolition-service-do-not-qualify-georgia-manufacturing-exemption</loc>
		<lastmod>2023-06-23T19:44:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/distinction-between-optional-and-mandatory-tips-reflected-california</loc>
		<lastmod>2023-06-23T19:45:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/district-columbia-adds-new-services-taxable-retail-sales</loc>
		<lastmod>2023-06-23T19:46:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/district-columbia-announces-sales-tax-holiday-dates</loc>
		<lastmod>2023-06-23T19:47:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/district-columbia-enacts-click-through-nexus-provision</loc>
		<lastmod>2023-06-23T19:47:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/district-columbia-enacts-exemptions-feminine-hygiene-products-and-diapers</loc>
		<lastmod>2023-06-23T19:48:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/district-columbia-enacts-restaurant-utilities-exemption</loc>
		<lastmod>2023-06-23T19:48:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/district-columbia-enacts-second-fy-2010-budget-support-emergency-act</loc>
		<lastmod>2023-06-23T19:49:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/district-columbia-fiscal-year-2011-budget-support-act-2010-enacted</loc>
		<lastmod>2023-06-23T19:50:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/district-columbia-impose-penalties-noncompliant-event-promoters</loc>
		<lastmod>2023-06-23T19:51:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/district-columbia-increase-sales-tax-rate-and-authorizes-amnesty-program</loc>
		<lastmod>2023-06-23T20:32:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/district-columbia-issues-emergency-act-clarifying-sales-tax-exemption-restaurant</loc>
		<lastmod>2023-06-23T20:33:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/district-columbia-offers-tax-amnesty-unpaid-tax-obligations</loc>
		<lastmod>2023-06-23T20:34:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/district-columbia-reduce-sales-tax-rate</loc>
		<lastmod>2023-06-23T20:34:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/district-columbia-repeals-its-back-school-tax-holiday</loc>
		<lastmod>2023-06-23T20:35:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/divergent-use-manufacturing-equipment-texas-discussed</loc>
		<lastmod>2023-06-23T20:36:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/dj-activities-eligible-chicago-exemption</loc>
		<lastmod>2023-06-23T20:36:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/drawings-delivered-electronically-not-taxable-new-york</loc>
		<lastmod>2023-06-23T20:37:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/due-date-renew-az-tpt-license-january-1-2017</loc>
		<lastmod>2023-06-23T20:38:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/effective-october-21-2004-british-columbia-pst-rate-decreased-75-70</loc>
		<lastmod>2023-06-23T20:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/electricity-considered-service-not-tangible-personal-property-colorado-manufacturing</loc>
		<lastmod>2023-06-23T20:39:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/electricity-natural-gas-sold-grocery-stores-bakery-department-equipment-not-exempt</loc>
		<lastmod>2023-06-23T20:40:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/electricity-used-agriculture-exempt-florida-if-separately-metered</loc>
		<lastmod>2023-06-23T20:41:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/electricity-used-freezing-finished-food-products-doesnt-qualify-arkansas-reduced</loc>
		<lastmod>2023-06-23T20:42:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/electricity-used-power-telecommunications-equipment-taxable-new-york</loc>
		<lastmod>2023-06-23T20:45:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/electricity-used-telecommunications-taxable-connecticut</loc>
		<lastmod>2023-06-23T20:45:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/electronic-transfers-data-not-taxable-illinois</loc>
		<lastmod>2023-06-23T20:46:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/electronically-delivered-prewritten-software-not-taxable-virginia</loc>
		<lastmod>2023-06-23T20:47:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/electronically-delivered-prewritten-software-sold-tangible-personal-property-taxable</loc>
		<lastmod>2023-06-23T20:47:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/electronically-delivered-products-and-remotely-accessed-software-materials-and-media</loc>
		<lastmod>2023-06-23T20:48:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/email-service-fees-not-taxable-indiana</loc>
		<lastmod>2023-06-23T20:49:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/employee-visits-washington-establishes-nexus</loc>
		<lastmod>2023-06-23T21:08:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/employee-who-indirectly-supports-internet-sales-creates-nexus-colorado</loc>
		<lastmod>2023-06-23T21:09:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/employment-agency-guidance-provided-connecticut</loc>
		<lastmod>2023-06-23T21:09:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/end-lease-options-material-determining-transactions-privilege-tax-classification</loc>
		<lastmod>2023-06-23T21:10:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/energy-efficient-appliance-rebates-subject-illinois-tax</loc>
		<lastmod>2023-06-23T21:11:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/entire-charge-taxable-when-printing-charges-taxable-florida-when-not-separately</loc>
		<lastmod>2023-06-23T21:11:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/entry-fee-museum-taxable-florida</loc>
		<lastmod>2023-06-23T21:12:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/equipment-lease-taxable-transfer-property-arkansas</loc>
		<lastmod>2023-06-23T21:13:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/equipment-supplier-not-liable-tax-sales-contractors-reduced-rate-mississippi</loc>
		<lastmod>2023-06-23T21:13:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/equipment-used-construction-debris-removal-may-qualify-ny-exemption</loc>
		<lastmod>2023-06-26T19:13:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/equipment-used-test-new-and-existing-coating-formulations-qualifies-rd-exemption</loc>
		<lastmod>2023-06-26T19:14:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/evasion-penalty-failing-remit-sales-tax-upheld-washington</loc>
		<lastmod>2023-06-26T19:14:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/excess-hotel-internet-access-services-taxable-texas</loc>
		<lastmod>2023-06-26T19:15:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/exclusion-newspapers-enacted-louisiana</loc>
		<lastmod>2023-06-26T19:16:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/exempt-organization-pennsylvania-must-collect-tax-fundraiser</loc>
		<lastmod>2023-06-26T19:17:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/expanded-california-artwork-exemption-takes-effect</loc>
		<lastmod>2023-06-26T19:18:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/eyeglass-equipment-considered-manufacturing-texas</loc>
		<lastmod>2023-06-26T19:19:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/failure-pay-all-taxes-due-during-amnesty-program-leads-double-penalty</loc>
		<lastmod>2023-06-26T19:19:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/fashion-stylist-services-nontaxable-new-york-if-separately-stated</loc>
		<lastmod>2023-06-26T19:20:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/federal-court-issues-injunction-prohibiting-colorado-remote-seller-reporting</loc>
		<lastmod>2023-06-26T19:21:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/federal-court-strikes-down-excise-tax</loc>
		<lastmod>2023-06-26T19:22:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/federal-government-introduces-new-remote-seller-bill</loc>
		<lastmod>2023-06-26T19:23:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/federal-government-will-continue-collect-excise-tax</loc>
		<lastmod>2023-06-26T19:24:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/fees-charged-playing-computer-video-games-taxable-new-york</loc>
		<lastmod>2023-06-26T19:25:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/fees-obtain-medical-records-taxable-oklahoma</loc>
		<lastmod>2023-06-26T19:26:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/floor-coverings-purchased-installer-exempt-entities-deemed-taxable-minnesota</loc>
		<lastmod>2023-06-26T19:27:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-addresses-taxable-cleaning-services</loc>
		<lastmod>2023-06-26T19:28:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-advises-taxability-hotel-internet-charges</loc>
		<lastmod>2023-06-26T19:29:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-amends-rule-regarding-tax-due-time-sale</loc>
		<lastmod>2023-06-26T19:29:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-amnesty-program-enacted</loc>
		<lastmod>2023-06-26T19:30:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-anesthesia-equipment-generally-taxable</loc>
		<lastmod>2023-06-26T19:31:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-blood-collection-tubes-not-taxable</loc>
		<lastmod>2023-06-26T19:32:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-charter-boat-exempt</loc>
		<lastmod>2023-06-26T19:33:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-company-whose-output-increases-lease-10-eligible-exemption</loc>
		<lastmod>2023-06-26T19:33:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-contractors-liable-taxes-murphy-beds</loc>
		<lastmod>2023-06-26T19:34:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-court-rules-property-used-prototype</loc>
		<lastmod>2023-06-26T19:35:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-customized-software-taxable-if-sold-hardware</loc>
		<lastmod>2023-06-26T19:36:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-department-store-limited-tax-liability</loc>
		<lastmod>2023-06-26T19:36:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-determined-llc-subsidiary-can-pass-profits-its-llc-parent-without-any-portion</loc>
		<lastmod>2023-06-26T19:38:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-determines-amount-exemption-multiple-use-property</loc>
		<lastmod>2023-06-26T19:39:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-determines-taxability-new-facility-machinery-and-equipment</loc>
		<lastmod>2023-06-26T19:40:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-determines-taxable-portion-multiple-use-lease</loc>
		<lastmod>2023-06-26T19:41:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-discusses-revised-penalty-rate-resale-certificate-and-returns</loc>
		<lastmod>2023-06-26T19:41:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-discusses-taxability-consulting-services-sold-software</loc>
		<lastmod>2023-06-26T19:42:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-discusses-taxability-fabrication-and-retail-sales</loc>
		<lastmod>2023-06-26T19:43:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-discusses-taxability-optional-facilities</loc>
		<lastmod>2023-06-26T19:44:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-dispatch-services-taxable</loc>
		<lastmod>2023-06-26T19:45:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-dor-releases-free-mobile-app-tax-exempt-sales</loc>
		<lastmod>2023-06-26T19:46:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-enacts-tax-holiday</loc>
		<lastmod>2023-06-26T19:47:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-enacts-tax-holiday-hurricane-preparedness</loc>
		<lastmod>2023-06-26T19:48:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-exemption-qualify-replacement-industrial-machinery-and-equipment</loc>
		<lastmod>2023-06-26T19:48:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-exempts-housekeeping-management-services</loc>
		<lastmod>2023-06-26T19:49:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-exempts-pilates-instruction-professional-service</loc>
		<lastmod>2023-06-26T19:50:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/washington-releases-guidance-for-data-center-exemption-expiration-dates</loc>
		<lastmod>2023-06-27T15:56:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/maryland-enacts-tax-on-rentals-of-home-amenities</loc>
		<lastmod>2023-06-27T16:08:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/virginia-enacts-new-sales-tax-exemption-for-auto-repair-diagnostic-work-and-emergency-roadside-service</loc>
		<lastmod>2023-06-27T16:17:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/tennessee-rules-membership-fees-from-online-exercise-classes-are-taxable</loc>
		<lastmod>2023-06-27T16:18:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-exempts-qualifying-newspaper-delivery-charges</loc>
		<lastmod>2023-06-27T18:18:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-expands-research-and-development-exemption</loc>
		<lastmod>2023-06-27T18:19:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-explains-nexus-guidelines</loc>
		<lastmod>2023-06-27T18:19:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-finance-agreement-not-taxable</loc>
		<lastmod>2023-06-27T18:20:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-finds-machinery-used-construct-electric-generating-unit-exempt</loc>
		<lastmod>2023-06-27T18:21:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-floor-covering-retailer-tax-liability</loc>
		<lastmod>2023-06-27T18:21:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-free-monthly-publication-subject-use-tax</loc>
		<lastmod>2023-06-27T18:22:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-installation-contract-contract-improvement-real-property</loc>
		<lastmod>2023-06-27T18:23:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-is-piloting-a-managed-audit-program</loc>
		<lastmod>2023-06-27T18:23:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-issues-advisement-concerning-advertising-inserts</loc>
		<lastmod>2023-06-27T18:24:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-issues-faqs-2010-sales-tax-holiday</loc>
		<lastmod>2023-06-27T18:25:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-leasehold-improvements-not-subject-sales-and-use-tax</loc>
		<lastmod>2023-06-27T18:25:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-legislature-does-not-provide-2009-sales-tax-holiday</loc>
		<lastmod>2023-06-27T18:26:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-magazine-composed-primarily-advertising-material-and-distributed-free-exempt</loc>
		<lastmod>2023-06-27T18:27:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-makes-manufacturing-machinery-equipment-exemption-permanent</loc>
		<lastmod>2023-06-27T18:27:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-materials-used-improvements-real-property-taxable</loc>
		<lastmod>2023-06-27T18:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-modified-prepackaged-software-sold-single-transaction-not-subject-tax</loc>
		<lastmod>2023-06-27T18:29:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-passes-legislation-extend-tax-refund-program</loc>
		<lastmod>2023-06-27T18:29:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-prefiles-sst-conformity-legislation</loc>
		<lastmod>2023-06-27T18:30:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-provides-guidance-taxation-hotel-rewards-points</loc>
		<lastmod>2023-06-27T18:31:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-provides-guidance-taxation-permanent-and-removable-shutters</loc>
		<lastmod>2023-06-27T18:31:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-provisions-light-poles-and-light-pole-fixtures-discussed</loc>
		<lastmod>2023-06-27T18:32:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-releases-amnesty-details</loc>
		<lastmod>2023-06-27T18:33:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-revises-exemption-machinery-and-equipment-used-increase-productive-output</loc>
		<lastmod>2023-06-27T18:33:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-sales-installed-countertops-and-built-cabinetry-considered-improvements-real</loc>
		<lastmod>2023-06-27T18:34:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-sales-tax-holiday-july-23-july-31-2005</loc>
		<lastmod>2023-06-27T18:35:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-states-facilities-charges-are-subject-tax</loc>
		<lastmod>2023-06-27T18:36:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-statute-imposing-tax-florists-does-not-violation-us-constitution</loc>
		<lastmod>2023-06-27T18:36:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-supplies-and-materials-real-property-improvement-contract-taxable</loc>
		<lastmod>2023-06-27T18:37:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-tax-holiday-proposed</loc>
		<lastmod>2023-06-27T18:38:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-tax-holiday-provides-relief-during-hurricane-season</loc>
		<lastmod>2023-06-27T18:38:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-taxability-leased-vehicles</loc>
		<lastmod>2023-06-27T18:39:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-taxability-medical-products</loc>
		<lastmod>2023-06-27T18:40:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-treats-leaseback-transaction-financing-arrangement-rather-lease</loc>
		<lastmod>2023-06-27T18:40:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/florida-will-collect-administrative-collection-processing-fee-beginning-september</loc>
		<lastmod>2023-06-27T18:41:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/floridas-floating-docks-are-taxable</loc>
		<lastmod>2023-06-27T18:42:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/food-sold-pennsylvania-church-during-community-festival-taxable</loc>
		<lastmod>2023-06-27T18:43:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/free-flu-vaccines-are-taxable-iowa</loc>
		<lastmod>2023-06-27T18:43:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/freezer-and-racking-equipment-qualify-manufacturing-exemption-illinois</loc>
		<lastmod>2023-06-27T18:44:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/freight-and-transportation-charges-paid-purchaser-not-taxable-alabama</loc>
		<lastmod>2023-06-27T18:45:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/fuel-heat-garage-qualifies-pennsylvania-exemption</loc>
		<lastmod>2023-06-27T18:46:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/full-sales-tax-refund-claim-allowed-defaulted-loans-purchased-discount-indiana</loc>
		<lastmod>2023-06-27T18:47:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/gas-and-electricity-used-container-leasing-business-did-not-qualify-texas</loc>
		<lastmod>2023-06-27T19:10:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-adopts-new-manufacturing-machinery-and-equipment-rule</loc>
		<lastmod>2023-06-27T19:11:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-amends-manufacturing-exemption-language</loc>
		<lastmod>2023-06-27T19:12:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-and-new-jersey-enforce-nexus-contractors</loc>
		<lastmod>2023-06-27T19:12:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-become-associate-member-streamlined-sales-and-use-tax-agreement</loc>
		<lastmod>2023-06-27T19:13:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-becomes-full-member-streamlined-sales-and-use-tax-agreement</loc>
		<lastmod>2023-06-28T18:24:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-court-appeals-issues-decision-contractor-performing-contract-governmental</loc>
		<lastmod>2023-06-28T18:25:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-creates-tax-tribunal</loc>
		<lastmod>2023-06-28T18:25:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-decreases-withholding-amount-contracts-nonresident-subcontractors</loc>
		<lastmod>2023-06-28T18:26:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-direct-pay-permit-applications-must-be-obtained-online-effective-january-1</loc>
		<lastmod>2023-06-28T18:27:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-discusses-taxability-cloud-computing</loc>
		<lastmod>2023-06-28T18:28:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-enacts-click-through-and-affiliate-nexus-law</loc>
		<lastmod>2023-06-28T18:28:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-enacts-fireworks-excise-tax</loc>
		<lastmod>2023-06-28T18:30:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-enacts-four-day-sales-tax-holiday</loc>
		<lastmod>2023-06-28T18:30:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-enacts-sales-tax-holiday</loc>
		<lastmod>2023-06-28T18:45:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-enacts-temporary-fuel-and-electricity-exemption-manufacturers</loc>
		<lastmod>2023-06-28T18:45:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-legislation-ratifies-exemption-prescription-and-clinical-drugs</loc>
		<lastmod>2023-06-28T18:46:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-limitation-interest</loc>
		<lastmod>2023-06-28T18:47:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-makes-tax-number-verification-tool-available-online</loc>
		<lastmod>2023-06-28T18:49:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-passes-sales-and-use-tax-holiday</loc>
		<lastmod>2023-06-28T18:51:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-policy-issued-reciprocal-use-tax-credit</loc>
		<lastmod>2023-06-28T18:52:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-regulation-amends-computer-equipment-exemption</loc>
		<lastmod>2023-06-28T18:53:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-repeals-and-amends-food-related-rules-conform-sst-agreement</loc>
		<lastmod>2023-06-28T18:54:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-sales-tax-holiday-july-28-july-31-2005</loc>
		<lastmod>2023-06-28T18:55:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-sales-tax-holiday-oct-6-oct-9-2005</loc>
		<lastmod>2023-06-28T18:55:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-supreme-court-reverses-replacement-and-repair-parts-ruling</loc>
		<lastmod>2023-06-28T18:56:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/georgia-suspends-taxation-prescription-drug-samples-georgia</loc>
		<lastmod>2023-06-28T18:57:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/giving-thanks-to-this-monumental-sales-tax-year</loc>
		<lastmod>2023-06-28T18:58:09+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/11/Diane-SCOTUS-Visit.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/11/20180620_172239-Copy.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/11/Faculty.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/11/Victoria-Albert-Museum-3.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/11/20181102_135153.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/golf-simulators-not-eligible-rental-exemption-indiana</loc>
		<lastmod>2023-06-28T18:58:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/governing-board-accepts-washington-full-member-state</loc>
		<lastmod>2023-06-28T18:59:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/government-contractor-georgia-liable-tax-items-used-overseas</loc>
		<lastmod>2023-06-28T19:01:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/government-contractor-liable-georgia-sales-and-use-tax-items-purchased-overseas</loc>
		<lastmod>2023-06-28T19:02:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/governor-opposes-tax-increases-and-amnesty-program</loc>
		<lastmod>2023-06-28T19:02:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/granting-amnesty-under-sst-would-violate-new-mexico-constitution</loc>
		<lastmod>2023-06-28T19:03:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/graphic-arts-machinery-and-equipment-included-illinois-manufacturing-exemption</loc>
		<lastmod>2023-06-28T19:04:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/guidelines-set-who-allowed-make-contracts-state-agencies</loc>
		<lastmod>2023-06-28T19:07:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hand-tools-priced-100-or-less-used-certain-activities-exempt-idaho</loc>
		<lastmod>2023-06-28T19:08:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-announces-amnesty-program</loc>
		<lastmod>2023-06-28T19:09:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-clarifies-application-use-tax-imported-goods</loc>
		<lastmod>2023-06-28T19:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-counties-may-levy-surcharge-tax</loc>
		<lastmod>2023-06-28T19:10:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-enacts-marketplace-nexus-notice-reporting-provisions</loc>
		<lastmod>2023-06-28T19:11:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-enacts-nursing-facility-sustainability-fee</loc>
		<lastmod>2023-06-28T19:11:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-house-representatives-passes-sst-conformity-legislation</loc>
		<lastmod>2023-06-28T19:12:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-introduces-sst-conformity-legislation</loc>
		<lastmod>2023-06-28T19:13:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-requires-clearance-certificates-businesses-sell-goods-or-bid-contracts</loc>
		<lastmod>2023-06-28T19:14:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-senate-passes-sst-conformity-legislation</loc>
		<lastmod>2023-06-28T19:15:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-sst-non-conformity-bill-vetoed</loc>
		<lastmod>2023-06-28T19:16:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hawaii-updates-voluntary-disclosure-process</loc>
		<lastmod>2023-06-28T19:16:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hazard-removal-services-subject-to-new-mexico-gross-receipts-tax-since-they-were-performed-in-state</loc>
		<lastmod>2023-06-28T19:17:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/health-center-services-retirement-housing-complex-not-taxable-arkansas</loc>
		<lastmod>2023-06-28T19:17:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/hearing-aid-supplies-exempt-missouri</loc>
		<lastmod>2023-06-28T19:18:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/home-improvement-labor-subcontracted-by-big-box-retailer-is-subject-to-iowa-sales-tax</loc>
		<lastmod>2023-06-28T19:27:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/house-introduces-remote-transactions-parity-act-2015</loc>
		<lastmod>2023-06-28T19:28:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/how-sales-tax-on-construction-works-for-buyers-and-sellers</loc>
		<lastmod>2023-06-28T19:28:54+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/12/architecture-drawing.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/12/construction-contractor.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/how-the-west-has-responded-to-wayfair</loc>
		<lastmod>2023-06-28T19:29:38+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/11/California-palms.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/11/Alaska-road.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/11/Colorado-mountains.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/11/Arizona-desert.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2019/11/Washington-beach.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/how-to-advance-your-tax-career-top-negotiation-and-promotion-tips</loc>
		<lastmod>2023-06-28T19:30:07+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2018/04/Negotiation-Promotion-Blog-Content-Image-01.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iaas-storage-and-data-transfer-fees-are-nontaxable-information-services-florida</loc>
		<lastmod>2023-06-28T19:32:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-authorizes-rebates-repay-developers-construction-costs</loc>
		<lastmod>2023-06-28T19:33:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-becomes-participating-state-streamlined-sales-tax-project-sstp</loc>
		<lastmod>2023-06-28T19:34:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-enacts-economic-and-marketplace-nexus-legislation</loc>
		<lastmod>2023-06-28T19:34:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-establishes-independent-tax-appeals-process</loc>
		<lastmod>2023-06-28T19:35:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-exempts-property-used-research-and-development</loc>
		<lastmod>2023-06-28T19:36:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-governor-signs-bill-raise-sales-tax-rate</loc>
		<lastmod>2023-06-28T19:36:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-homeowners-must-charge-sales-tax-short-term-rentals</loc>
		<lastmod>2023-06-28T19:37:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-issues-advice-contractors</loc>
		<lastmod>2023-06-28T19:38:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-passes-corporate-incentives</loc>
		<lastmod>2023-06-28T19:39:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-processing-materials-used-energy-production-exempt</loc>
		<lastmod>2023-06-28T19:40:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-proposes-economic-and-marketplace-nexus-legislation</loc>
		<lastmod>2023-06-28T19:40:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-provides-exemption-for-vehicle-accessory-installation-charges</loc>
		<lastmod>2023-06-28T19:41:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-provides-guidance-sales-and-rentals-during-august-21-solar-eclipse</loc>
		<lastmod>2023-06-28T19:42:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-refund-building-contractors</loc>
		<lastmod>2023-06-28T19:43:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/idaho-temporarily-increases-tax-rate</loc>
		<lastmod>2023-06-28T19:44:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/if-lease-massachusetts-contractually-changed-midstream-through-original-contract</loc>
		<lastmod>2023-06-28T19:45:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-amends-voluntary-disclosure-procedure</loc>
		<lastmod>2023-06-28T19:45:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-amnesty-program</loc>
		<lastmod>2023-06-28T19:46:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-appellate-court-upholds-tax-amnesty-acts-retroactive-double-penalties-and</loc>
		<lastmod>2023-06-28T19:47:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-authorizes-information-sharing-administer-unclaimed-property</loc>
		<lastmod>2023-06-28T19:48:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-bill-make-transfers-internet-taxable</loc>
		<lastmod>2023-06-28T19:49:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/your-nexus-queries-answered-unraveling-the-top-3-areas-of-confusion</loc>
		<lastmod>2023-06-29T17:27:14+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/06/ecommerce.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/06/question-mark-2.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/event-vendor-found-liable-for-sales-tax-in-mississippi</loc>
		<lastmod>2023-06-30T13:37:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-business-tax-amnesty-enacted</loc>
		<lastmod>2023-07-03T15:06:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-certain-vehicles-used-renting-purposes-no-longer-exempt</loc>
		<lastmod>2023-07-03T15:07:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-certified-audit-program-uncertain</loc>
		<lastmod>2023-07-03T15:08:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-clarifies-auto-rebates-and-dealer-incentives</loc>
		<lastmod>2023-07-03T15:09:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-clarifies-rate-tax-bakery-items</loc>
		<lastmod>2023-07-03T15:10:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-click-through-nexus-bill-signed-bill-eliminate-provisions-introduced</loc>
		<lastmod>2023-07-03T15:10:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-corporate-taxpayers-affected-budget-bills</loc>
		<lastmod>2023-07-03T15:11:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-corporation-which-leased-computers-was-not-granted-use-tax-credit</loc>
		<lastmod>2023-07-03T15:12:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-department-revenue-posts-tax-rate-database</loc>
		<lastmod>2023-07-03T15:13:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-digital-photography-printer-system-exempt</loc>
		<lastmod>2023-07-03T15:19:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-discusses-changes-selling-price-leased-motor-vehicles</loc>
		<lastmod>2023-07-03T15:19:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-discusses-rate-hike-candy-grooming-products-and-soft-drinks</loc>
		<lastmod>2023-07-03T15:20:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-enacts-back-school-sales-tax-holiday</loc>
		<lastmod>2023-07-03T15:21:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-enacts-changes-electronic-filing-requirements-sales-and-use-tax</loc>
		<lastmod>2023-07-03T15:22:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-enacts-click-through-nexus-legislation</loc>
		<lastmod>2023-07-03T15:23:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-enacts-credit-reporting-requirements</loc>
		<lastmod>2023-07-03T15:25:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-enacts-exemptions-electricity-gas-and-water</loc>
		<lastmod>2023-07-03T15:26:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-enacts-hotel-tax-exemption-religious-organizations</loc>
		<lastmod>2023-07-03T15:26:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-enacts-marketplace-nexus-legislation</loc>
		<lastmod>2023-07-03T15:27:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-examines-nexus-test-tax-collection-liability</loc>
		<lastmod>2023-07-03T15:28:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-exemption-equipment-used-graphic-arts-manufacturing-set-expire</loc>
		<lastmod>2023-07-03T15:29:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-expands-manufacturing-machinery-and-equipment-exemption</loc>
		<lastmod>2023-07-03T15:30:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-extends-graphic-arts-exemption-and-manufacturers-purchase-credit</loc>
		<lastmod>2023-07-03T15:31:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-extends-repeal-date-renewable-energy-law</loc>
		<lastmod>2023-07-03T15:32:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-gasification-facilities-may-be-eligible-credits-exemptions</loc>
		<lastmod>2023-07-03T15:34:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-governor-signs-law-revisions-uniform-penalty-and-interest-act</loc>
		<lastmod>2023-07-03T15:35:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-graphic-arts-exemption-expires-august-30-2014</loc>
		<lastmod>2023-07-03T15:52:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-graphic-arts-machinery-and-equipment-exemption-regulation-updated</loc>
		<lastmod>2023-07-03T15:52:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-individual-tax-amnesty-enacted</loc>
		<lastmod>2023-07-03T15:53:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-initiates-voluntary-disclosure-use-tax</loc>
		<lastmod>2023-07-03T15:54:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-introduces-new-tax-amnesty-program</loc>
		<lastmod>2023-07-03T15:55:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-introduces-sst-conformity-legislation</loc>
		<lastmod>2023-07-03T15:55:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-issues-emergency-rules-tax-situs</loc>
		<lastmod>2023-07-03T15:57:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-issues-final-rules-tax-situs</loc>
		<lastmod>2023-07-03T15:57:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-judge-rules-click-through-law-unconstitutional</loc>
		<lastmod>2023-07-03T15:58:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-liability</loc>
		<lastmod>2023-07-03T15:59:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-makes-changes-enterprise-zone-regulation</loc>
		<lastmod>2023-07-03T16:00:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-makes-changes-out-state-buyer-exemption</loc>
		<lastmod>2023-07-03T16:01:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-manufacturers-purchase-credit-regulation-set-expire-summer</loc>
		<lastmod>2023-07-03T16:02:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-manufacturers-purchase-credit-repealed</loc>
		<lastmod>2023-07-03T16:03:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-manufacturers-purchase-credit-reports-due-by-june-30-annually</loc>
		<lastmod>2023-07-03T16:03:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-manufacturers-purchase-credit-set-expire-august-30-2014</loc>
		<lastmod>2023-07-03T16:04:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-manufacturing-machinery-and-equipment-regulation-updated</loc>
		<lastmod>2023-07-03T16:05:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-may-enter-tax-collection-agreements-other-states-and-sales-tax-collection</loc>
		<lastmod>2023-07-03T16:06:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-multistate-exemption-credit-not-allowed</loc>
		<lastmod>2023-07-03T16:07:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-new-business-registration-form</loc>
		<lastmod>2023-07-03T16:08:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-offers-credit-eligible-purchases-production-related-tangible-personal</loc>
		<lastmod>2023-07-03T16:09:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-power-plants-denied-use-tax-pollution-control-facility-exemption</loc>
		<lastmod>2023-07-03T16:09:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-publishes-list-delinquent-taxpayers-internet</loc>
		<lastmod>2023-07-03T16:10:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-requests-collection-out-state-retailers</loc>
		<lastmod>2023-07-03T16:11:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-retail-giants-settle-affiliate-nexus-lawsuits</loc>
		<lastmod>2023-07-03T16:12:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/sales-tax-institute-book-club-productivity-for-how-youre-wired-by-ellen-faye</loc>
		<lastmod>2023-07-05T16:26:16+00:00</lastmod>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/06/image-1.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/06/image-2.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/06/image-3.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.salestaxinstitute.com/wp-content/uploads/2023/06/image-4.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-rolling-stock-exemption</loc>
		<lastmod>2023-07-05T17:04:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-ruling-clarifies-taxability-maintenance-agreements</loc>
		<lastmod>2023-07-05T17:04:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-service-club-did-not-qualify-charitable-organization</loc>
		<lastmod>2023-07-05T17:05:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-strikes-down-four-public-acts-violation-state-constitution</loc>
		<lastmod>2023-07-05T17:06:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-supreme-court-disallows-sales-tax-refund-bad-debt-lender</loc>
		<lastmod>2023-07-05T17:07:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-supreme-court-holds-state-click-through-nexus-law-void</loc>
		<lastmod>2023-07-05T17:08:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-terminates-various-exemptions</loc>
		<lastmod>2023-07-05T17:09:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-vehicle-purchase-california-resident-not-exempt</loc>
		<lastmod>2023-07-05T17:10:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-vs-internet-retailers</loc>
		<lastmod>2023-07-05T17:10:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/illinois-will-propose-regulations-online-software-transactions</loc>
		<lastmod>2023-07-05T17:12:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/in-georgia-act-684-is-phased-in-beginning-in-the-year-2000</loc>
		<lastmod>2023-07-05T17:13:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/independent-contractor-speakers-create-nexus-washington</loc>
		<lastmod>2023-07-05T17:14:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-addsamends-definitions-conform-sstp-delays-changes-floral-sourcing</loc>
		<lastmod>2023-07-05T17:15:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-airplane-merchant-protests-imposition-both-tax-and-penalty</loc>
		<lastmod>2023-07-05T17:16:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-amnesty-program</loc>
		<lastmod>2023-07-05T17:17:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-art-service-taxable</loc>
		<lastmod>2023-07-05T17:18:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-assesses-sales-tax-sale-prepaid-voice-over-internet-calling-cards</loc>
		<lastmod>2023-07-05T17:19:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-automotive-components-exempt</loc>
		<lastmod>2023-07-05T17:20:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-car-dealerships-sales-optional-warranty-contract-and-purchases-credit-reports</loc>
		<lastmod>2023-07-05T17:21:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-clarifies-refund-requirements</loc>
		<lastmod>2023-07-05T17:22:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-credit-card-processing-taxable</loc>
		<lastmod>2023-07-05T17:22:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-delivery-charges-rented-property-taxable</loc>
		<lastmod>2023-07-05T17:23:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-discusses-electronic-filing-requirements</loc>
		<lastmod>2023-07-05T17:24:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-discusses-exemption-nonreturnable-packaging-materials</loc>
		<lastmod>2023-07-05T17:25:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-enacts-amnesty-program</loc>
		<lastmod>2023-07-05T17:26:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-enacts-legislation-authorizing-review-analysis-and-evaluation-tax-incentives</loc>
		<lastmod>2023-07-05T17:28:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-exemption-form-eliminated</loc>
		<lastmod>2023-07-05T17:29:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-finds-farms-forklift-was-taxable</loc>
		<lastmod>2023-07-05T17:30:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-finds-software-maintenance-agreements-and-optional-warranties-taxable</loc>
		<lastmod>2023-07-05T17:31:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-finds-taxpayer-failed-provide-significant-information-exempting-purchase</loc>
		<lastmod>2023-07-05T17:31:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-information-bulletin-explains-taxability-telecommunication-services</loc>
		<lastmod>2023-07-05T17:32:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-installation-and-delivery-charges-clarified</loc>
		<lastmod>2023-07-05T17:33:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-installation-services-subject-tax</loc>
		<lastmod>2023-07-05T17:34:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-issues-letter-findings-indicating-certain-software-maintenance-agreements-are</loc>
		<lastmod>2023-07-05T17:34:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-issues-letter-findings-regards-manufacturing-exemption-and-resale-exemption</loc>
		<lastmod>2023-07-05T17:35:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-issues-letter-voip-calling-cards</loc>
		<lastmod>2023-07-05T17:36:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-issues-ruling-discussing-software-and-software-maintenance-agreements</loc>
		<lastmod>2023-07-05T17:37:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-issues-ruling-regarding-taxability-repair-service-contract-fees</loc>
		<lastmod>2023-07-05T17:38:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-legislative-changes</loc>
		<lastmod>2023-07-05T17:39:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-products-consumed-production-electricity-exempt</loc>
		<lastmod>2023-07-05T17:40:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-rate-change</loc>
		<lastmod>2023-07-05T17:40:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-refrigeration-equipment</loc>
		<lastmod>2023-07-05T17:41:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-rules-taxability-equipment-used-handling-and-blending-products</loc>
		<lastmod>2023-07-05T17:42:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-rules-taxability-vehicle-repair-supplies-and-software</loc>
		<lastmod>2023-07-05T17:43:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-sale-basketball-calendars-taxable</loc>
		<lastmod>2023-07-05T17:44:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-surgical-guides-are-tax-exempt</loc>
		<lastmod>2023-07-05T17:45:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-taxes-delivery-charges</loc>
		<lastmod>2023-07-05T17:46:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-taxes-long-distance-portion-bundled-telecom-services</loc>
		<lastmod>2023-07-06T20:46:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-telecommunication-services-bundled-taxable-services-can-still-be-exempt</loc>
		<lastmod>2023-07-06T20:47:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-updates-guidance-drop-shipment-forms</loc>
		<lastmod>2023-07-06T20:48:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-use-tax-assessment-airplanes-leased-found-invalid</loc>
		<lastmod>2023-07-06T20:49:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indiana-verifies-contractors-purchase-and-use-items-outside-state-are-not-subject</loc>
		<lastmod>2023-07-06T20:50:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/indianas-multiple-sales-tax-changes</loc>
		<lastmod>2023-07-06T20:51:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/individuals-pay-use-tax-annually-massachusetts</loc>
		<lastmod>2023-07-06T20:53:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/industrial-gas-producer-doesnt-qualify-manufacturing-exemption-indiana</loc>
		<lastmod>2023-07-06T20:53:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/injunction-blocking-colorado-reporting-requirements-out-state-retailers-lifted</loc>
		<lastmod>2023-07-06T20:54:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/installation-contract-taxable-indiana-despite-lump-sum-payment</loc>
		<lastmod>2023-07-06T20:55:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/installation-door-locks-are-florida-real-property-improvements</loc>
		<lastmod>2023-07-06T20:56:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/installer-liable-tax-materials-installed-exempt-entities-wisconsin</loc>
		<lastmod>2023-07-06T20:57:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/insurance-companies-lose-unclaimed-property-case-kentucky</loc>
		<lastmod>2023-07-06T20:58:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/inter-bank-coin-and-currency-services-now-exempt-connecticut</loc>
		<lastmod>2023-07-06T20:59:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/interface-system-offering-database-access-not-taxable-kansas</loc>
		<lastmod>2023-07-06T21:00:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/internet-and-catalog-purchases-are-taxable-nebraska</loc>
		<lastmod>2023-07-06T21:01:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/internet-job-web-site-services-taxable-texas</loc>
		<lastmod>2023-07-06T21:01:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/internet-retailer-did-not-have-sufficient-nexus-louisiana-parish</loc>
		<lastmod>2023-07-06T21:02:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/internet-retailer-not-liable-use-tax-illinois</loc>
		<lastmod>2023-07-06T21:04:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/internet-sales-picked-sellers-stores-taxable-missouri</loc>
		<lastmod>2023-07-06T21:04:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/internet-tax-freedom-act-extended-through-december-11-2014</loc>
		<lastmod>2023-07-06T21:05:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/internet-tax-freedom-act-extended-through-october-1-2016</loc>
		<lastmod>2023-07-06T21:06:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/internet-tax-freedom-act-extended-until-december-11-2015</loc>
		<lastmod>2023-07-06T21:07:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/invoices-separately-stating-labor-and-materials-taxable-time-and-materials-contract</loc>
		<lastmod>2023-07-06T21:09:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-adopts-amendments-regulations-manufacturing-exemption</loc>
		<lastmod>2023-07-06T21:09:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-amends-definition-dietary-supplement</loc>
		<lastmod>2023-07-06T21:10:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-amends-good-faith-standard-conform-sst-agreement</loc>
		<lastmod>2023-07-06T21:11:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-amnesty-program-enacted</loc>
		<lastmod>2023-07-06T21:12:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-announces-electronic-payment-option</loc>
		<lastmod>2023-07-06T21:13:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-clarifies-complimentary-beverages-and-meals</loc>
		<lastmod>2023-07-06T21:13:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-construction-contractors-materials-subject-tax</loc>
		<lastmod>2023-07-06T21:14:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-department-of-revenue-explains-sales-tax-responsibilities-of-food-manufacturer-remote-seller</loc>
		<lastmod>2023-07-06T21:15:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-enacts-affiliate-nexus-provisions</loc>
		<lastmod>2023-07-06T21:16:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-enacts-legislation-updating-sst-conformity</loc>
		<lastmod>2023-07-06T21:17:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-ends-sales-county-reporting-requirement</loc>
		<lastmod>2023-07-06T21:18:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-implements-credits-renewable-fuel</loc>
		<lastmod>2023-07-06T21:19:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-increases-state-sales-tax-rate-6</loc>
		<lastmod>2023-07-06T21:19:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-issues-new-regulations-intended-implement-streamlined-sales-tax-act</loc>
		<lastmod>2023-07-06T21:20:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-issues-policy-letter-cloud-computing</loc>
		<lastmod>2023-07-06T21:21:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-legislation-enacted-conforms-streamlined-sales-tax-agreement</loc>
		<lastmod>2023-07-06T21:22:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-makes-changes-manufacturing-exemption</loc>
		<lastmod>2023-07-06T21:23:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-proposed-rate-change</loc>
		<lastmod>2023-07-06T21:24:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-sales-tax-holiday-aug-5-aug-6-2005</loc>
		<lastmod>2023-07-06T21:25:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-signage-production-and-activities-can-be-taxable</loc>
		<lastmod>2023-07-06T21:26:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-spectrographic-color-matching-machine-tax-exempt</loc>
		<lastmod>2023-07-07T19:56:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-storm-water-drainage-services-taxable</loc>
		<lastmod>2023-07-07T19:57:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/iowa-tax-holiday</loc>
		<lastmod>2023-07-07T19:58:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/irs-offers-standard-refunds-wrongly-collected-long-distance-excise-tax</loc>
		<lastmod>2023-07-07T19:59:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/irs-releases-tax-tables-2004-sales-tax-deduction</loc>
		<lastmod>2023-07-07T20:00:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/irs-sales-tax-calculator-introduced</loc>
		<lastmod>2023-07-07T20:00:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/items-purchased-for-installation-on-public-highways-and-freeways-not-exempt-in-utah</loc>
		<lastmod>2023-07-07T20:01:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/items-sold-north-carolina-convenience-stores-restaurants-are-taxable</loc>
		<lastmod>2023-07-07T20:02:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/jet-engine-imported-use-spare-part-not-subject-use-tax-hawaii</loc>
		<lastmod>2023-07-07T20:03:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/jurisdictions-california-colorado-and-illinois-approve-soda-taxes</loc>
		<lastmod>2023-07-07T20:04:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-adopts-sst-provisions</loc>
		<lastmod>2023-07-07T20:06:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-amends-disaster-repair-provisions</loc>
		<lastmod>2023-07-11T16:22:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-amends-enterprise-zone-exemption</loc>
		<lastmod>2023-07-11T16:23:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-amends-exemption-keza-businesses</loc>
		<lastmod>2023-07-11T16:25:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-answers-question-shipping-charges-be-included-tax-base</loc>
		<lastmod>2023-07-11T17:27:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-articles-fabricated-job-site-sourced-point-delivery</loc>
		<lastmod>2023-07-11T17:28:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-chemical-production-exempt-under-manufacturing</loc>
		<lastmod>2023-07-11T17:29:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-clarifies-leases-and-rental-rules-sourcing-bundling</loc>
		<lastmod>2023-07-11T17:30:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-construction-alters-buildings-use-subject-tax</loc>
		<lastmod>2023-07-11T17:30:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-court-appeals-denies-judgment-integrated-plant-theory-case</loc>
		<lastmod>2023-07-11T17:32:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-destination-based-sourcing-rules-may-be-postponed</loc>
		<lastmod>2023-07-11T17:32:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-discusses-resale-installation-services</loc>
		<lastmod>2023-07-11T17:33:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-discusses-tax-shipping-charges</loc>
		<lastmod>2023-07-11T17:34:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-discusses-taxability-cloud-computing</loc>
		<lastmod>2023-07-11T17:35:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-discusses-taxability-computer-maintenance-agreements</loc>
		<lastmod>2023-07-11T17:36:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-discusses-taxability-providing-equipment-operator</loc>
		<lastmod>2023-07-11T17:37:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-discusses-taxability-software-access-charges</loc>
		<lastmod>2023-07-11T17:37:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-does-not-exempt-external-defibrillators</loc>
		<lastmod>2023-07-11T17:38:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.salestaxinstitute.com/resources/kansas-enacts-2010-tax-amnesty-program</loc>
		<lastmod>2023-07-11T17:39:41+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->