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.

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.

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,…

Alabama Amends Rule on Exemption for Governmental Entities, Purchases Made by Purchasing Agents

The sales and use tax exemption rule on governmental entities and purchases made through purchasing agents has been amended. The rule is amended to include the ability to use Form ST:PAA-1, Purchasing Agent Appointment. This form will allow an exempt…

A Recent Case Impacts Sellers’ Use of the Resale Exclusion in Missouri

The Missouri Department of Revenue has issued a release discussing the impact of the ICC Management, Inc. v. Director of Revenue case on the resale exclusion. In the case, the court ruled that ICC’s purchases of food and consumables were…

Puerto Rico Updates Exemption Certificate Legislation

Effective, November 1, 2009, the 1994 Puerto Rico Internal Revenue Code has been amended by Act No. 7 of March 7, 2009, eliminating the existing resellers exemption certificates issued for sales and use tax purposes and replacing them with new…

Minnesota Revokes Revenue Notice Regarding Exemption Certificates

A Minnesota revenue notice on exemption certificates has been revoked because there is already a statute that specifically provides the content and form of allowable exemption certificates, as well as the means of identification that are allowed when the purchaser…

Puerto Rico Reseller Exemptions- Sales and Use Tax Provisions

On March 9, 2009, Act No. 7 was enacted with various changes to the Puerto Rico Internal Revenue Code of 1994. Under this act, exemptions for purchases of inventory to be sold have been eliminated. However, the exemption for items…

Nebraska Sales and Use Tax Exemption Restricted to Nonprofits

Effective October 1, 2008, Nebraska will require previously exempt entities, such as religious organizations, private educational institutions, healthcare facilities, and licensed child care and placement agencies, to have nonprofit status in order to qualify for the sales and use tax…

Utah Modifies Legislation Concerning Exemption for Property

Recent Utah legislation changed the taxability for non-residents who purchase property outside of the state and bring it into Utah for personal use. These items are no longer subject to use tax. To apply, the nonresident individual cannot live or…

Ohio’s Electronic Exemption Certificates Are Valid

Information stored electronically constitutes a valid exemption certificate if the vendor collects the customer’s relevant information during the initial transaction and stores applicable information in its computer system. As part of the initial transaction and for each subsequent transaction thereafter,…

Ohio’s Authorized Exemption Certificates.

The following forms are authorized by the Ohio Department of Taxation for use by Ohio consumers when making exempt purchases. It provides appropriate situations in which each certificate should be used. The forms include general exemption certificates, motor vehicle exemption…

MO Clarifies Exemption Certificates.

Missouri provided guidelines for the application of sales and use tax exemption certificates. Vendors accepting exemption certificates in good faith are not liable for sales tax on the exempt purchase. The certificate must be signed by the buyer and should…

Out-of-State Exempt Entities Need ID Number in IL.

Even if exempt in another state, an out-of-state entity cannot make tax-free purchases in Illinois without presenting its vendor with an exemption identification number issued by the Illinois Department of Revenue. An exemption certificate offered by another state would not…

Illinois Makes Changes to “”Out-of-State Buyer”” Exemption.

The State of Illinois has issued an Informational Bulletin stating changes to the “out-of-state buyer” exemption. The bulletin states that effective February 1, 2005, certain nonresidents may no longer claim the “out-of-state buyer” exemption on purchases of motor vehicles or…