Discover how U.S. states are broadening sales tax bases in 2025—targeting SaaS, digital advertising, data processing and more. Stay ahead of emerging state‑tax risks and compliance trends.
Washington Clarifies Multiple Points of Use (MPU) Sales Tax Exemption for Software Maintenance Agreements
The Washington Department of Revenue has issued updated guidance on the application of the multiple points of use (MPU) sales tax exemption for software maintenance agreements.
Illinois Says Artificial Intelligence Services Are Not Subject to Sales Tax
The Illinois Department of Revenue (IDOR) confirms that artificial intelligence services delivered via the cloud—without transfer of tangible personal property—are not subject to Illinois sales tax. Learn what criteria apply and how providers can qualify.
Tennessee Clarifies Taxability of Mobile Healthcare Subscriptions
Tennessee’s Department of Revenue has issued guidance clarifying when subscriptions to mobile healthcare services are subject to sales tax—explaining taxable components, exemptions, and filing requirements for providers.
New York Rules CBRE’s Facility Management Platform is Taxable Software
An NY Division of Tax Appeals ruling (DTA Nos. 829500/829501) finds CBRE’s bundled facility‑management service and web‑portal platform qualifies as pre‑written software and is fully subject to New York sales tax.
Arkansas Expands Sales and Use Tax Exemptions for Data Centers
Arkansas has broadened its data center tax incentive program effective October 1, 2025. The changes lower investment thresholds, expand eligible equipment/services, and create a “qualified large data center” category.
Indiana Letter Ruling Rules Construction Company’s Software Purchases Tax-Exempt
A new Indiana letter ruling determines that a construction company’s software purchases are exempt from sales tax under state law. Understand the ruling’s criteria, implications, and how others may qualify.
Washington’s Senate Bill 5814 Expands Sales Tax to Digital Services, Sparking Legal Concerns
Even though Senate Bill 5814 was just signed on May 20, 2025, by the Governor of Washington, legal challenges are already anticipated due to the controversial way the legislature singles out certain advertising services that are digitally or electronically delivered. The…
Artificial Intelligence Chatbot Subscription Not Subject to Indiana Sales Tax
Indiana’s Department of Revenue ruled that generative AI chatbot subscriptions accessed via website or app—without software delivery—are not subject to sales tax, aligning with existing SaaS treatment.
Maryland Comptroller Releases Updated Information on Digital Advertising Gross Receipts Tax
Maryland has updated its Digital Advertising Gross Receipts (DAGR) tax guidance, including quarterly estimated payments, appeal rules, and electronic filing requirements beginning January 2026. See what providers need to know.
Maine Redefines Taxable Digital Services to Include Digital Audiovisual and Audio Content
Maine has updated its sales tax laws to include digital audiovisual and audio content as taxable services. Learn how this impacts streaming and digital content providers.
What Western States Can Teach Us About Sales Tax Trends
Western U.S. states are shaping the future of sales tax policy with innovative sourcing, digital tax rules, and economic nexus trends. Discover what tax pros need to know.
From Macros to LLMs: The Evolution of Sales Tax Automation
Discover how sales tax automation has transformed, from early macros to today’s cutting-edge AI and large language models (LLMs). Learn what this means for tax pros.
Texas Proposes Key Amendments to Data Processing Services Rules
Effective April 2, 2025, the Texas Comptroller of Public Accounts (Comptroller) has adopted amendments to Section 3.330 of Title 34 of the Texas Administrative Code. These amendments aim to clarify the tax implications of data processing services and are designed…
Tennessee Issues Tax Ruling on the Sales and Use Tax Applicability on Services Related to Employee Recognition Programs
A recent letter ruling from the Tennessee Department of Revenue (Department) clarifies how sales and use tax applies to various services offered in employee recognition programs.
Maryland Tax Court Allows Apple’s Challenge to Digital Advertising Tax to Move Forward
The Maryland Tax Court has denied the Comptroller of Maryland\’s motion to dismiss Apple Inc\’s refund claim for Digital Advertising Taxes paid, allowing the case to move forward in the appeals process.
Does Your SaaS Business Owe Sales Tax? A Full Breakdown
A common thread between tax laws and regulations around Software-as-a-Service (SaaS) is their constant evolution, making it difficult to keep up with these crucial updates. For SaaS companies, managing these changing rules can be daunting, especially as more states and…
Texas Issues Guidance on Taxability of Cryptocurrency Mining Services
The Texas Comptroller issued a private letter ruling discussing the taxability of hosting and repair services for machines used for cryptocurrency mining.
Video Game Publisher’s In-Game Items, Virtual Currency, and Optional Subscriptions are Not Taxable in Indiana
The Indiana Department of Revenue (Department) determined that a video game publisher based outside the state does not have to collect sales tax on three different optional purchases.
Illinois Releases Letter Ruling on Health and Fitness Software and App Downloads
In a letter ruling dated September 17, 2024, the taxpayer, a foreign-based company, who sells subscription-based coaching for health, fitness, mental wellness, and nutrition, has asked the Illinois Department of Revenue for a Private Letter Ruling (PLR) regarding the taxability of its subscriptions.
New Illinois, Louisiana and Maine Changes Effective January 1, 2025
New Illinois, Louisiana and Maine Changes Effective January 1, 2025
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.
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.
Services to Canned Computer Software, and Digital Goods, are considered taxable in PA
The Commonwealth of Pennsylvania Department of Revenue recently shared written guidance on the taxability of Canned Computer Software, Digital Goods, and Related Services.