Administration of Sales & Use Tax

Arizona Provides Update on Transaction Privilege Tax

The Arizona Department of Revenue recommends that Arizona businesses renew their Transaction Privilege Tax before January 1, 2022 to avoid penalties.

Western State Sales Tax Updates

The Western region of the U.S. is full of natural wonder and beautiful destinations that make you want to pause, slow down, and enjoy them. As it turns out, the West has a sales tax landscape to match – full…

Marketplace Sellers Can Claim Sales Tax Credits Under Illinois Law

Certain marketplace facilitators can claim credits for retailers’ occupation tax paid on 2020 sales for which use tax was also remitted by a marketplace facilitator.

Alaska Introduces Bill That Would Create State Sales Tax, Adopt Streamlined Sales Tax

Alaska would adopt a new two percent state sales and use tax and enter the Streamlined Sales and Use Tax Agreement under a new bill introduced in the Alaska House of Representatives on August 30, 2021.

Illinois Removes Trade In Value from Selling Price Definition

As of 2022, the full value of trade-ins will be excluded from the definition of sales price.

Washington State Rules Against For-Profit College in Business and Occupation Tax Ruling

The Washington Department of Revenue Administrative Review and Hearings Division has ruled against a for-profit college\’s appeal of their Business and Occupation tax assessment on the basis that the college did not meet the state definition of an educational institution.

Michigan Appeals Court Upholds Ruling that Direct Mail Advertising Mailed to Customers in State Not Subject to Use Tax

The Michigan Court of Appeals handed down a ruling on July 8, 2021 affirming a lower court decision that use tax is not due by a retailer on advertising materials shipped to Michigan customers by an out of state direct mail company.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

Arizona Retail Definition and Exemptions Standardized Across All Municipalities as of June 30, 2021

The provisions of House Bill 2757, signed by Arizona Governor Doug Ducey on May 31, 2019, that allowed municipalities to delay adopting sections of the state\’s standardized definition of taxable retail sales have expired.

Governor of Minnesota Approves Omnibus Tax Bill, Including Phase Out of Accelerated June Payments, New Exemptions for School Groups and Public Safety Facilities

On July 1, 2021, Minnesota Governor Tim Walz signed an omnibus tax bill that included new exemptions and considerations for businesses required to make June accelerated sales tax payments.

Washington DOR Issues Guidance Regarding Location of Sale for Sales Tax Collection

The Washington Department of Revenue simplified its “destination-based” sourcing rules that retailers must correctly recognize the sales tax to impose on charges related to any retail sales transaction.

Colorado General Assembly Has Extended the Deadline for Destination Sourcing for Small Businesses

The General Assembly of Colorado has enacted SB21-282, which exempts small businesses who make $100,000 in retail sales, from using destination sourcing requirements.

Southwest Sales Tax Updates

What’s been happening in the Southwestern sales tax landscape lately? Let’s dig into some updates.

Remote Retailers to Collect Illinois ROT at Destination Rate, Effective January 1, 2021

A significant change for remote out of state sellers and marketplace facilitators making sales into Illinois is occurring as of January 1, 2021, regarding the collection of sales and use tax, sourcing, and tax rates, and this will impact your…

Maryland Offers Increased Vendor Credits for March, April, and May Returns Filed by July 15, 2021

Maryland is currently offering a vendor credit of up to $3,000 on sales tax returns for the months of March, April, and May 2021.

Tennessee Taxpayers May Request Refunds Directly From the State

Effective October 1, 2021, Tennessee taxpayers can now go directly to the state to request sales tax refunds after contacting the dealer first.

Sales Tax Administration Checklist

This Sales Tax Administration Checklist will provide you with a list of exactly what to address for sales tax in each potential scenario your business goes through.

Iowa Adopts New Rules Related to Bundled Transactions and Specified Digital Products

The Iowa Department of Revenue adopted new rules on bundled transactions and specified digital products to fully implement the language and definitions part of legislation enacted in 2018.

Thinking Strategically About Sales Tax

Learn how to build a long-term sales tax strategy that accounts for key internal and external factors to improve efficiency and adaptability while reducing risk.

Nebraska Provides Guidance Document on Use Tax

The Nebraska Department of Revenue released a guide on the handlings of use tax in the state regarding remitting use tax, exemptions, interest, and penalties.

New to Selling Online? The Top 4 Considerations for Sales Tax

In the Internet age, the ability to make online sales is king. No matter if you’re a traditional brick and mortar store that decides to expand into online sales or a new ecommerce business, online sales offer an immense opportunity…

Louisiana Remote Sellers Commission Announces It Will Develop Tax Refund Policy

The Louisiana Sales and Use Tax Commission for Remote Sellers has announced that it will develop a policy for taxpayers to claim refunds for overpaid taxes.

New York Announces COVID-19 Tax Relief for Restaurants and Food Service Establishments

New York has issued a notice announcing sales and use tax relief for restaurants and food service establishments due to COVID-19.

Massachusetts Enacts Provision for Accelerated Sales Tax Remittance

Massachusetts Gov. Charlie Baker signed the Fiscal Year 2021 budget into law, which contains a provision for accelerated sales tax remittance.