Administration of Sales & Use Tax

Sales Tax in 2025: What You Need to Know

Sales tax changes are inevitable. You can fear them, loathe them, or pretend they don’t exist, but it’s better to meet them head on so you can be tax compliant.

Detroit, Michigan to Accept Cryptocurrency for Payment of Taxes and Fees

In a news release, the City of Detroit announced that it will soon provide Detroit residents with the option to pay taxes and other city fees using cryptocurrency through a secure platform managed by PayPal.

North Carolina Online Retailer Files Complaint Against Accounting Firm Over Failure to Advise on Wayfair Nexus Implications

North Carolina-based online retailer lodged a complaint in North Carolina Business Court against their tax advisory firm.

Your Guide to Sales Tax in the Mountain Region

Let\’s explore the key developments shaping sales tax in the Mountain Region, empowering you with the knowledge to navigate these changes confidently and efficiently.

Wyoming Offers Guidance on Vendor Compensation Credit

The Wyoming Department of Revenue reminds vendors and direct payers that effective with the January 2012 payment reporting period, they are allowed to take a vendor compensation credit on their Wyoming sales and use tax returns. The credit is equal…

Illinois Appeals Court Partially Affirms False Claims Act Qui Tam Claim Against Lowe’s

The Appellate Court of Illinois First Judicial District has released an order affirming the Trial Court’s decision in case 15 L 50776, People of the State of Illinois, ex rel. v. Sears Brands, LLC, et al, Lowe’s Home Centers LLC Defendant- Appellee.

Ohio Rules True Object is Key in Determining Taxability of Services

CheckFree, which offers a variety of financial services in the state of Ohio, brought a refund case before the Board of Tax Appeals regarding services offered by CheckFree, primarily debit authorization.

Food and Sales Tax: Let’s Dig In

Who knew that as a sales tax professional, you had to be so in touch with the nuances of food types!? Let’s dig into the details of the taxation of food… both the sweet and the sour.

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.

Juice Drink Sales Tax Action Dismissed by Washington Court of Appeals

This case began after Keith Caneer purchased 100% juice from four major grocery stores which charged Mr. Caneer sales tax on the juice, tax which the plaintiff claims was wrongly and unfairly collected, as the juice was exempted from sales tax.

Casinos’ Gifts Not Subject to Sales and Use Tax in Louisiana

In a notice dated September 26,2024, the Louisiana Department of Revenue has declared that the actual cash amount paid at the time it is provided is the sales price for state sales tax purposes for items provided complimentary or at a discounted rate by a casino as an incentive to patrons.

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.

California Introduces Reforms to Sales Tax Penalties

California Senate Bill 1528 introduced several administrative changes to sales tax and fee laws managed by the California Department of Tax and Fee Administration (CDTFA).

Alaska Repeals Sales Tax Transaction Threshold

The Alaska Remote Seller Sales Tax Commission has announced that transaction count will no longer be a factor in determining economic nexus within the state effective January 1, 2025.

Louisiana Grants Sales Tax Filing and Payment Extension for Hurricane Francine Victims

The Louisiana Department of Revenue (DOR) has granted an automatic filing and/or payment extension for taxpayers impacted by Hurricane Francine.

Card Interchange Fees to be Prohibited in Illinois

A new prohibition on interchange fees paid by merchants was included in Illinois HB 4951 and will go into effect in Illinois on July 1, 2025. The law forbids card networks from receiving or charging any fees on the tax…

Illinois Caps Vendor Discount

Effective January 1, 2025, a provision of Illinois HB4951 goes into effect which caps the sales tax vendor discount to $1,000 per month. The original idea behind offering this discount was as a form of compensation to businesses meant to…

From Etsy to Shopify: Sales Tax Tips to Keep Your Small Business on Track

This blog will break down the key challenges and provide practical tips to help you navigate sales tax on popular e-commerce platforms, whether they are selling platforms or marketplace facilitators.

Illinois Updates Destination Based Sourcing Rules

Effective January 1, 2025, a provision of Illinois S.B. 3362 goes into effect which makes certain Illinois retailers responsible for destination-based sourcing for sales tax purposes.

Illinois Enacts New Requirements for Direct Pay Permit Holders

Illinois has enacted sales and use tax legislation that creates new requirements for direct pay permit holders.

Tennessee Adopts New Sourcing Provisions

House Bill 323 (H.B. 323), the Tennessee Works Tax Act, enacted on May 11, 2023, introduced significant changes to Tennessee’s sales and use tax laws.

Pennsylvania Court Rules on Sales Tax for Perrier Water

In a recent decision by the Commonwealth Court of Pennsylvania, taxpayer Jennifer Montgomery\’s petition for a refund of sales tax paid on Perrier non-flavored mineral water was denied.

3 Things US Importers Need to Know that Could Impact Their Bottom Line

We have highlighted three key issues that US importers should be aware when importing into Canada.

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.