Important Concepts in Sales Tax Administration

Free resource to help you solve your most common corporate sales and use tax challenges.

Sales Tax FAQs

Explore commonly asked questions about sales and use tax. A great starting place to learn about fundamental sales tax concepts and general applications to business.

What Activities Qualify for a Sales Tax Exemption?

Sales tax professionals can often feel like the bearers of bad news for their clients or companies, but it’s certainly not all doom and gloom. Exemptions are one of the areas where you can be the bearer of good news!…

Manufacturing Sales Tax Exemptions: Making the Case

There are many opportunities to take advantage of sales tax exemptions in the manufacturing industry. Here are quick tips to uncover more and sometimes unexpected manufacturing exemptions for your company.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

Sales Tax Exemptions: Are You Asking These Important Questions?

We reveal some of the questions you need to ask yourself if you handle exempt transactions, both for purchasers and sellers.

Software Exemptions That You Might Not Think Of

In this blog post, we discuss three different types of software exemptions that may be available in some states.

Sales Tax 101: Determining when Sales Tax Applies

This blog details key items in understanding when a sale is taxable or exempt and what you need to know to ensure that an exemption can be claimed.

Ohio Enacts Exemption for Feminine Hygiene Products and Incontinence Products

Ohio has enacted a sales tax exemption for sales of feminine hygiene products and certain incontinence products.

Washington Converts Nonresident Exemption to Remittance Program

Effective July 1, 2019, Washington has converted its sales and use tax exemption for purchases by nonresidents into a remittance program.

Mississippi Amends and Creates Data Center Exemptions

Effective July 1, 2019, Mississippi has enacted legislation that amends and creates sales and use tax exemptions for data centers.

Louisiana Enacts Exemption for Antique Cars

Effective July 1, 2019, sales of antique motor vehicles are exempt from Louisiana state and local sales and use tax.

Mississippi Enacts Changes to Annual Back to School Sales Tax Holiday and Creates New Nonprofit Exemptions

Mississippi has enacted legislation that makes changes to the state’s annual back-to-school sales tax holiday.

Idaho Provides Exemption for Vehicle Accessory Installation Charges

Idaho passed legislation that creates a sales tax exemption for labor costs on vehicle accessory installation.

Massachusetts Makes Changes to Small Business Energy Exemption

Massachusetts has made changes to its procedure to qualify for the state’s small business energy sales and use tax exemption.

U.S. Federal Government Exempt from Georgia Hotel-Motel Fee

Purchases of accommodations by the federal government are not subject to the Georgia State Hotel-Motel Fee.

Nebraska Provides Updated Charge Card Information for Exempt Federal Employee Purchases

Nebraska has provided an information guide regarding charge card purchases by federal government employees.

California Issues Guidance Regarding Taxability of Sales to U.S. Government

The California Department of Tax and Fee Administration has issued a publication discussing the treatment of sales to the U.S. Government for California sales and use tax purposes.

Cincinnati Reds Win Tax Case: Promotional Items Qualify for Ohio Resale Exemption

The Ohio Supreme Court ruled that promotional items given to fans at Cincinnati Reds baseball games qualify for Ohio’s sale for resale exemption.

Washington Provides Guidance on Taxability of Federal Government Employee Purchases

Washington has provided guidance informing federal government employees that their purchases are only exempt from Washington sales tax if they are paid for by the federal government.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Veterans’ Organization Exemption Enacted in Maryland

As of July 1, 2010, sales to a nationally-organized and recognized organizations of U.S. armed services veterans are exempt from Maryland sales and use tax. The exemption also applies to an auxiliary of the organization or one of its units,…

Treatment of Sales for Resale Modified in Missouri

Enacted Missouri legislation clarifies the sales tax treatment for sales for resale. Purchases of tangible personal property or services for resale are exempt if the subsequent sale is any of the following: subject to tax in Missouri or another state,…

Maine Nonprofit Requirement for Snowmobile Trail Grooming Equipment Exemption Continues

Maine legislation has reinstated the nonprofit requirement for a snowmobile club to qualify for the sales and use tax exemption for purchases of snowmobile trail grooming equipment used directly and exclusively for the grooming of snowmobile trails. When originally introduced,…