Effective February 1, 2021, the Arizona DOR will discontinue mailing of paper Transaction Privilege Tax returns to taxpayers.
Retailer Required to Report and Collect Use Tax on Online Sales Based upon Customer Location in Missouri
Missouri has issued a letter ruling regarding sales made by a retailer that has retail locations in Missouri and makes online sales as well.
Arizona TPT Electronic Filing Threshold Lowers on January 1, 2021
Effective January 1, 2021, Arizona’s threshold for Transaction Privilege Tax (TPT) electronic filing and paying lowers to $500.
Top 3 Things New Business Owners Need to Know About Sales Tax
The start of a new business is an exciting time! You get to see your ideas take shape and go out into the world. It took a lot of investment, both your time and your dollars, to reach this point.…
Louisiana Increases Vendor’s Compensation Rate
Effective for sales tax periods beginning on or after August 1, 2020, Louisiana has increased the rate for the vendor’s compensation state sales tax deduction.
Massachusetts Provides Guidance Regarding Electronic Signatures
The Massachusetts Department of Revenue (DOR) has issued guidance regarding the DOR’s acceptance of electronic signatures on administrative forms.
Arizona Approves Abatement of Penalties on TPT due to COVID-19
Arizona has issued notice that the impact of the COVID-19 pandemic constitutes a reasonable basis for business owners and operators\’ inability to timely file or pay TPT.
4 Keys to Successfully Preparing a Sales Tax Return
Discover four key items you need to know about in order to successfully prepare your sales tax returns.
California Disallows Taxpayer’s Claimed Credit for Overpayment Made in Previous Period
A taxpayer was properly disallowed self-help credits that it claimed on California tax returns for amounts overpaid in the previous quarter.
COVID-19 Charges Subject to Tax in South Carolina
South Carolina has issued guidance stating that any COVID-19 surcharge or fee assessed on a taxable sale is subject to South Carolina sales and use tax.
New Mexico Extending Modifications to its Enforcement Efforts Due to COVID-19 Through August 31
New Mexico has announced that it will extend some modifications to its collection and enforcement efforts due to COVID-19 through August 31, 2020.
New Jersey Will Allow Digital Signatures on Some Filings Due to COVID-19
As part of its COVID-19 response, New Jersey will accept scanned images of signatures and digital signatures on documents related to the determination or collection of tax.
New Mexico Enacts COVID-19 Tax Relief Bill
Effective June 29, 2020, New Mexico Gov. Michelle Lujan Grisham enacted legislation that provides tax relief during the COVID-19 pandemic.
Chicago Extends Tax Payment Due Dates due to COVID-19
To help reduce the financial impact of COVID-19, Chicago has extended tax payment due dates for the periods July 2019 through September 2020.
Wayfair Decision Not Applicable to Remote Seller’s Refund Request in Rhode Island
An out-of-state seller’s refund request was allowed since the taxpayer did not have a physical presence in the state and the period in question was pre-Wayfair.
COVID-19 Tax Relief, Nexus, and Audit Updates
State tax departments across the country are adjusting rules and regulations in light of the physical constraints of stay at home orders and to help meet some taxpayer needs.
Mississippi Issues Guidance on COVID-19 Relief Efforts
The Mississippi Department of Revenue has issued a press release detailing the state’s COVID-19 relief efforts.
California Announces Sales Tax Payment Plan for Small Businesses due to COVID-19
Effective April 2, 2020, qualified small businesses can take advantage of a sales tax payment plan being offered by California due to COVID-19.
CAT’s Out of the Bag: A Look at Gross Receipts Taxes in No Sales Tax States
Taxes on gross receipts taxes are making a resurgence across the U.S. as a way to raise revenue. Learn how two no sales tax states, Oregon and Delaware, administer gross receipts taxes.
British Columbia Extends Tax Filing and Payment Deadlines due to COVID-19
As part of its COVID-19 action plan, British Columbia’s Office of the Premier has announced that the Province is extending tax filing and payment deadlines.
Washington Enacts Additional Service and Other Activities B&O Tax Rate to Fund Workforce Education
Washington has created an additional B&O tax rate under the Service and Other Activities classification to fund Workforce Education.
Wisconsin Baseball Stadium Sales Tax Ends March 31, 2020
Wisconsin’s 0.1% baseball stadium sales and use tax will end on March 31, 2020.
Total Amount of Bundled Transaction Subject to Tax in Alabama
The Alabama Department of Revenue has issued a revenue ruling providing guidance on the application of sales and use tax to bundled transactions.
2020 Sales Tax Legislative Outlook
We turned to sales tax policy experts to gage what the top issues will be in the 2020 legislative session and trends we can expect in sales tax for 2020.