Effective July 1, 2026, Utah has enacted a state sales tax exemption for sales of food and food ingredients or prepared food sold by a home cook, including home food products sold at a direct-to-sale farmers market or direct-to-sale location.…
Washington Appeals Court Rules Gas Does Not Need to Physically Touch Products to Qualify for Exemption
A Washington Court of Appeals decision held that natural gas used in semiconductor manufacturing can qualify for a tax exemption even without direct physical contact with the product. The ruling clarifies how Washington interprets the gases-and-chemicals exemption and could affect other manufacturers claiming similar relief.
Maine Revises Sales and Use Tax Guide and Bulletin on Exempt Organizations and Government Agencies
Maine Revenue Services has updated the Sales & Use Tax Guide and Instructional Bulletin No. 36 on exempt organizations and government agencies, clarifying tax exemptions and compliance requirements for nonprofits, schools, hospitals, and government entities.
Food and Beverage Sales at Career Center Are Exempt from Missouri Sales Tax
A Missouri letter ruling confirms that food and beverage sales at a vocational career center are exempt from state sales tax when sold by or for the benefit of the nonprofit educational institution. Learn the criteria and key takeaways for similar organizations.
Alabama Tax Tribunal Rules Private Waste Treatment Facility is Entitled to Exemptions
The Alabama Tax Tribunal ruled that certain private waste treatment facilities qualify for state sales and use tax exemptions under the pollution‑control exemption. Learn which equipment and purchases are now tax‑exempt and how facilities can claim the savings.
Local Tax Does Not Apply To Louisiana Pipe Manufacturer’s Sales
A recent ruling confirms that pipe manufacturers in Louisiana are exempt from local sales tax on qualifying manufacturing equipment and supplies under the state’s manufacturing exemption — reducing tax burden for producers.
Maine Revised Instructional Bulletin No.54 on Resale Certificates
Maine’s updated Instructional Bulletin 54 clarifies when retailers qualify for a resale certificate, proper use of resale vs retailer certificates, and documentation requirements. What businesses need to know.
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.
Non-Returnable Wrapping Materials Subject to Indiana Sales Tax
The Indiana Department of Revenue has issued a ruling confirming that non‑returnable wrapping and packaging materials used in third‑party fulfillment do not qualify for the exemption and are taxable. Learn who is affected and how to comply.
Mississippi Expands Broadband Tax Incentives and Extends Sales Tax Exemption for High-Speed Equipment
Mississippi has broadened its broadband infrastructure incentives — revising definitions, extending the sales‑tax exemption for high‑speed deployment equipment, and updating investment thresholds. Learn the changes and how to qualify.
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.
Colorado Confirms Sales Tax Exemption for Boxed and Bulked Bakery Items
A recent Colorado letter ruling (PLR 25‑004) confirms that multi‑packs, individual boxed bakery items, and bulk bakery orders are exempt from state sales tax when sold for home consumption. Learn the details and qualifying conditions.
Mississippi Supreme Court Upholds Lower Court Rulings Regarding Sales Tax Audit
The Mississippi Supreme Court has upheld a lower court ruling in a sales tax audit dispute, clarifying how resale certificates and “good faith” requirements are evaluated. Key takeaways for businesses under audit.
Kansas Offers Data Center Tax Exemption to Attract High-Tech Investment
Beginning July 1, 2025, Kansas will offer a full state and local sales/use tax exemption for qualified data center construction, equipment, and labor under Senate Bill 98. Discover eligibility criteria and economic incentives for investors.
Sweeping Sales Tax Changes Enacted in Louisiana
Louisiana has significantly reformed its sales tax laws effective January 1, 2025. Expect a rate increase to 5%, an expanded tax base covering digital products and telecom services, and changes to vendor compensation and exemptions.
Missouri Enacts Sales and Use Tax Exemption for Specified Broadband Equipment
Effective January 1, 2026, Missouri will exempt broadband providers from state and local sales/use tax on qualifying equipment like routers and cables. Learn which items qualify and how to comply.
Missouri Enacts Sales and Use Tax Exemption for Hygiene Products
Missouri now exempts hygiene products like diapers and feminine hygiene items from sales and use tax. Learn what’s covered, when it takes effect, and who benefits.
Texas Supreme Court Affirms Sales Tax Liability for Private Correctional Contractor
The Texas Supreme Court has affirmed that a private correctional contractor is liable for sales tax. Learn the case details and its implications for government contractors.
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.
Alabama Authorizes Local Governments to Opt Out of New Sales Tax Exemptions
A new Alabama law lets local governments opt out of certain state sales tax exemptions. Learn how this affects exemption consistency and local sales tax compliance.
Florida Enacts New Permanent Sales Tax Exemptions Effective August 1, 2025
Florida has enacted new permanent sales tax exemptions, effective August 1, 2025. Learn what purchases qualify and how businesses should prepare for compliance.
Medical Center in Indiana Correctly Denied Sales Tax Refund
An Indiana medical center was denied a sales tax refund after failing to meet exemption documentation requirements. Learn what this case means for nonprofit compliance.
Mississippi Reduces Sales Tax Rate on Groceries, Effective July 1, 2025
Starting July 1, 2025, Mississippi will reduce its sales tax rate on grocery items. Find out how this change affects retailers and tax compliance in the state.
Tennessee Extends Sunset Date for Broadband Equipment Exemption
Tennessee has extended the sunset date for its broadband equipment sales tax exemption. Get the latest update and learn how this impacts telecom tax planning.