Missouri Enacts Sales Tax Exemption for Utility Infrastructure and Electricity Generation

Missouri has enacted Senate Bill 872, bringing significant changes to the state\’s sales tax regulations for the utility sector.

Alabama Tax Certificates of Exemption for Governmental/Statutorily Exempt Entity Projects

Alabama Tax Certificates of Exemption for Governmental/Statutorily Exempt Entity Projects

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.

New York Updates Cap Amount for Sales Tax Exemption for Electronic News Services

The cap amount for the New York sales and use tax exemption on sales and uses of electronic news services is set to increase.

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.

South Carolina Enacts Exemption for Feminine Hygiene Products

On May 13th, the governor of South Carolina signed a bill bringing into effect a sales tax exemption for feminine hygiene products.

Oklahoma Amends Definitions of Food and Food Ingredients for Sales Tax Exemption

For purposes of Oklahoma’s sales tax exemption for food and food ingredients, the state has clarified the definition of “prepared food” and added definitions for “bottled water” and “food sold with eating utensils provided by the seller.”

Nebraska Enacts Sales and Use Tax Exemption for Diapers

Nebraska has enacted legislation that creates a sales and use tax exemption for diapers, effective July 1, 2027.

Sales Tax and Sustainability: Bringing the Focus Back to Our Earth

Who knew sales tax could have an impact on the environment and the world we live in? They do! Learn more…

Digital Textbooks are Exempt from South Carolina Sales Tax

In a private letter ruling, the South Carolina Department of Revenue (DOR) stated that a company’s sales and rentals of digital textbooks are exempt from South Carolina sales and use tax.

Illinois Provides Updated Guidance on Nonresident Purchaser Exemption for Motor Vehicles and Trailers

Illinois provided guidance on whether non-residents may claim an out-of-state purchaser exemption from sales tax when purchasing a motor vehicle or trailer in Illinois that will be titled in another state.

New Mexico To Introduce Deductions for Healthcare, Electricity, and More Effective July 1, 2024

New Mexico has enacted legislation to provide new deductions from the state\’s Gross Receipts Tax for various industries, with most coming into effect July 1, 2024, and remaining in effect until July 1, 2034.

Your Guide to Sales Tax in the Midwest

To catch you up and cut down your research time, we’ve compiled some of the essential Midwestern sales tax trends for 2024 that you need to know.

Florida Provides Information on Tax Exempt Agricultural Materials (TEAM) Card Program

Florida began issuing Florida Tax Exempt Agricultural Materials (TEAM) Cards to farmers who applied to and were approved by the Florida Department of Revenue (DOR).

Key Sales Tax Updates Affecting the Southeastern United States

Picture this: an evolving sales tax landscape throughout the United States where sales tax rules resemble a puzzle, and being up to date on the Southeast region is the missing piece for compliance success.

Walmart Entity Qualifies for Resale Exemption in Missouri

The Supreme Court of Missouri found that Walmart Starco is exempt from use tax on its purchases of information technology equipment that it modified and subsequently sold to Walmart affiliates.

6 Best Practices for Sales Tax Exemption Certificate Management

These six best practices for sales tax exemption certificate management can help prevent documentation snafus.

Illinois Provides Tax Exemption for Aircraft Parts

On June 7, 2023, Governor J.B Pritzker signed S.B. 1963, which amended Article 5 of the Use Tax Code to provide exemptions for aircraft parts.

Washington Provides Guidance on Taxability of Business Assets

The Washington Department of Revenue (DOR) has issued guidance regarding the taxability of sales of business assets.

Hawaii Issues Wildfire Tax Relief Announcement

The Hawaii Department of Taxation (DOT) has issued an announcement detailing the various forms of tax relief available to taxpayers affected by the wildfire disasters in the counties of Maui and Hawai’i.

Washington Releases Guidance for Calculating Tax Due on Meals Provided by Senior Living Communities

Effective July 23, 2023, Washington state has revised its tax rules regarding meals provided to residents of senior living communities.

Illinois Enacts Exemption for Federal Government for Property Sold to Active-Duty Armed Forces Members

Illinois has enacted a new exemption for tangible personal property that is sold to active-duty members of the Armed Forces. The exemption will go into effect on January 1, 2024.

Kansas No Longer Taxes Delivery Charges as of July 1, 2023

Kansas no longer imposes sales tax on delivery charges that are separately stated on the invoice, bill of sale, or other documentation given to the purchaser.

Ohio Adds Exemptions for Child and Baby Products Effective October 1, 2023

Ohio signed a new budget bill that includes several changes to the state\’s sales tax exemptions set to take effect from October 1, 2023.