Administration of Sales & Use Tax

Louisiana Sales and Use Tax Commission for Remote Sellers Publishes Rules for Voluntary Disclosures

The Louisiana administrative code has been amended to include rules and procedures for voluntary disclosure agreements for qualified remote sellers who wish to voluntarily remit unpaid sales taxes to the Louisiana Sales and Use Tax Commission for Remote Sellers.

Idaho Issues New Exemption Certificate for Real Property Contractors

Idaho has issued a new sales tax exemption certificate for real property contractors.

Florida Accepting Electronic Digital Signatures on Tax Forms

The Florida Department of Revenue (DOR) has issued a Tax Information Publication stating that the DOR will accept electronic digital signatures on tax forms, such as power of attorney forms and other documents that must be signed.

Tennessee allows a deduction of sales tax to compensate registered vendors and dealers

A summary of Senate Bill 500 by the Tennessee Department of Revenue explains that dealers are allowed a deduction equal to 2 percent of the state sales tax due, not to exceed $25 per return.

Penalties still in effect in Virginia even after the elimination of Accelerated Sales Tax

While the Accelerated Sales Tax was eliminated as of June 30, 2021, by amendments to the 2021 Appropriation Act, the Virginia Department of Taxation advised that “penalties and interest for all prior years’ Accelerated Sales Tax payments remain due and are collectible during a summary issued during a July 2022 Session of the General Assembly.

West Virginia issues new rule addressing vendor absorption of sales tax

Retailers in West Virginia will now be permitted to advertise or claim that sales and use tax can be absorbed by the retailer under specific conditions following a new rule issued by the state’s Tax Department.

Louisiana establishes multi-parish audit program

As of July 1, 2022, the Louisiana State Legislature has enacted legislation calling for the state’s Uniform Local Sales Tax Board to implement a multi-parish audit program.

Tennessee rules marketplace facilitator fees are not subject to sales tax

The Tennessee Department of Revenue confirmed that marketplace facilitator fees for connecting buyers and sellers and processing payments are nontaxable in a private letter ruling approved in April 2022.

Pennsylvania warns businesses of scam letters impersonating the state’s Department of Revenue

Phishing scams are not limited to email and bad actors are even using snail mail to create fear of sales tax audits in the hope of defrauding businesses, according to a warning issued by the Pennsylvania Department of Revenue on July 14, 2022.

Iowa Updates Sales Tax Base

A new Iowa law modified their sales tax base. In short, the changes include combining sales and use tax returns and their permits into one.

Pennsylvania Provides Notice for All Recent Taxability Changes

Pennsylvania has provided a notice that details the changes made to their state laws regarding sales tax.

Utah Issues Guidance on Taxing Sales of Tangible Personal Property Attached to Real Property

In May 2022, the Utah State Tax Commission released a publication regarding the sales taxation of tangible personal property attached to real property, as well as guidelines on who must collect and pay the sales tax on those sales.

Pennsylvania Online Sales Tax System Changing to myPATH

Pennsylvania is changing the way that taxpayers will electronically file sales and use and excise returns, make payments, and renew licenses, among other services.

Florida Lowers Electronic Sales Tax Filing Threshold

Effective January 1, 2023, Florida is lowering their threshold for the electronic filing of sales taxes.

Why Having a Trusted Sales Tax Advisor Is Vital to the Success of Modern-Day Business

State and local taxing authorities are aggressively ramping up their audit and enforcement activity seeking to catch businesses who are non-compliant with new and changing tax laws.

Michigan Guidance on Prepared Food

On March 31, 2022, a Revenue Administration Bulletin was issued by the Michigan Department of Treasury explaining how sales and use tax will be handled on prepared foods and cooked meals.

Colorado Won’t Require Local Licenses from Remote Sellers

Colorado will no longer require remote sellers, “retailers without physical presence or with only incidental physical presence,” to have local licenses in the state’s approximately 70 home-rule cities.

New York Upholds Taxability of Gift Card Promotions

The New York Supreme Court, Appellate Division held Apple Inc. accountable for not collecting an appropriate amount of sales tax on the promotional gift cards given with certain purchases.

Sales Tax Registration Questionnaire

This Sales Tax Registration Questionnaire will provide you with an organized list of the information you need for registrations to make sure you cover your bases.

Top Five Mistakes People Make with Sales Tax

In this article, we share the top five mistakes made when dealing with sales tax and ways to avoid them. Keep reading to prevent you and your company from costly sales tax mishaps!

New York Guidance on Sales of Solar Energy Systems

The New York State Department of Revenue released a publication specifying the combined state and local sales and use tax rates for each county or locality, effective March 1, 2022.

Wisconsin Provides Updates on Use Tax Guidance

Wisconsin’s fact sheet about use tax has been updated to include details about the tax treatment of shipping wine.

4 Trending 2022 Sales Tax Issues

Professionals tasked with keeping their companies and clients sales tax compliant must be prepared to manage changes in the landscape in stride. With insight from four sales tax experts, we examine four 2022 sales tax trends you should know that could have big impacts on your operations.

Massachusetts Adds New Requirements to MassTaxConnect Returns

The Massachusetts Department of Revenue has added new lines on MassTaxConnect returns for taxpayers who collect and pay sales/use tax.