Administration of Sales & Use Tax

Kentucky Changes Filing Thresholds and Adds Exemptions

Kentucky enacted legislation effective July 15, 2024, that expands sales tax exemptions and changes definitions and filing thresholds.

Maryland Enacts Electronic Filing Requirement for Sales and Use Tax and Other Taxes

Effective for tax periods beginning in 2027 (i.e. periods beginning after December 31, 2026), Maryland will require electronic filing of tax returns for specified tax types.

Arizona Introduces Certification Process for Third-Party Service Providers in TPP Transaction Sourcing

On April 10, 2024, Arizona\’s Governor signed H.B. 2382, establishing a new certification process for third-party service providers that assist with transaction privilege tax (TPT) sourcing.

Colorado Changes Requirements for Home Rule Jurisdictions Not Using SUTS

On April 4, 2024, Colorado\’s Governor signed H.B. 1041 into law, aimed at streamlining sales and use tax filing processes.

Kansas Overrules Governor Veto to Enact New Exemptions, Deductions from Tax Base

At the end of April, the Kansas legislature overrode the governor\’s veto of a bill that provided multiple new exemptions and changed the treatment of manufacturer\’s coupons for sales and use tax.

North Carolina Underscores the Significance of Timely Compliance in Sales Tax Disputes

In the case of North Carolina Department of Revenue v. Hayden Olivia Bridal, LLC, the North Carolina Department of Revenue (the \”DOR\”) filed a Petition for Judicial Review against Hayden Olivia Bridal, LLC (the \”Taxpayer\”) concerning a tax assessment.

Texas Adopts Rule Defining Locations Where Orders Are Received for Online Orders, Fulfillment Warehouses

To clarify their position on orders fulfilled from warehouses as well as automated website orders, the Comptroller of Public Accounts for the state of Texas has added a section to the state\’s administrative rules defining which local tax is due on sales.

Arizona Provides Clarification on Timeliness of Electronic Tax Payments

Arizona has enacted legislation that clarifies the timeliness of electronic tax payments.

Gross Receipts Taxes 101

Here is the 101 knowledge that you need to know to get you acquainted with gross receipts taxes…

South Dakota Adds Products Delivered Electronically to Definition of Seller

South Dakota has additionally clarified some of the language in the state\’s sales tax statutes, including adding \”any product transferred electronically\” to the list of items that a person defined as a seller could be selling, leasing, or renting in the state.

City and Borough of Sitka, Alaska Reinstates Seasonal Sales Tax

The Alaska Remote Seller Sales Tax Commission sent an email on February 22, 2024 indicating that the City and Borough of Sitka, Alaska has reinstated their seasonal sales tax effective April 1, 2024.

8th Circuit USCA Rules Insurance Company Does Not Have to Pay MO City’s Policy Claim

The Eighth Circuit Court of Appeals filed an opinion on February 12, 2024, in the case of Mt. Hawley Insurance Company v. City of Richmond Heights which upheld the insurer’s denial of coverage and dismissing all counterclaims by the City of Richmond Heights.

Maryland Issues Guidance Regarding Private Letter Rulings

The Maryland Comptroller has issued a technical bulletin providing guidance and procedures for submitting a petition for a Private Letter Ruling (PLR), effective December 22, 2023.

South Dakota Requires Use Tax from Infrastructure Management Company

In a recent ruling by the South Dakota Supreme Court, an infrastructure management company was found liable for over $75,000 in unpaid use taxes and interest.

3 Trending 2024 Sales Tax Issues

With insights from our sales tax experts, let\’s explore three trending sales tax issues of 2024 that could have significant impacts on your operations.

Illinois Provides Information Bulletin Regarding New Payment Equals Agreement Statute

The Illinois Department of Revenue has released helpful guidance on legislation already enacted that alters how payments for sales, use, and excise taxes and fees are understood.

Colorado Adopts New Rule for Buyers’ Claims for Sales and Use Tax Refunds

On January 2, 2024, the Colorado Department of Revenue adopted a new rule regarding buyers’ claims for refunds of sales or use tax paid.

New Jersey to Launch New Taxpayer Portal in Mid to Late 2024

New Jersey has issued a press release announcing that they will be launching a new taxpayer portal in 2024, with Sales and Use tax as the first tax type to be available to be filed through the new taxpayer portal.

Colorado Localities Change to State-Administered Sales Taxes

Two Colorado localities, Town of Carbondale and City of Edgewater, made the switch from self-administered to state-administered for sales tax effective January 1, 2024.

The 5 Keys to Saving Time and Money on Tax Research

Diane Yetter outlines her systematic approach that will help you find the correct answers to sales tax questions in less time.

Michigan Issues Guidance on Sales and Use Tax Refund Procedures

The Michigan Department of Treasury (Department) has issued a bulletin providing guidance on how sellers and purchasers can request refunds of Michigan sales and use tax.

Remote Retailer Files Challenge to Illinois “Leveling the Playing Field” Laws

PetMeds, a Florida based online retailer of pet supplies and medication, has recently lodged a petition with the Illinois Independent Tax Tribunal to challenge an audit assessment.

Maryland Announces Transition to New Online Filing Portal

Effective February 2024, online filing of many business taxes, including Withholding, Sales and Use, and Admissions and Amusements in Maryland will move to a new online filing portal, Maryland Tax Connect.

Arizona TPT License Renewals Due January 1, 2024

The Arizona Department of Revenue (DOR) has sent out a reminder that Transaction Privilege Tax (TPT) Licenses must be renewed by January 1, 2024.