California Expands Sales Tax Exemption to Include Electric Power

The California Department of Tax and Fee Administration has amended their Code of Regulations to expand their partial sales and use tax exemption for research and development to include the production, storage, and distribution of electric power.

Tennessee Aircraft Repair Sales Tax Exemptions

The Tennessee Department of Revenue determined in a letter ruling that some aircraft repairs are exempt from sales tax in the state.

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.

Iowa Provides Clarification on Exemption for Solar Energy Equipment

Iowa has a sales tax exemption for the sale of solar energy equipment which is defined as “equipment that is primarily used to collect and convert incident solar radiation into thermal, mechanical, or electrical energy or equipment that is primarily used to transform such converted solar energy to a storage point or to a point of use.”

Minnesota Clarified Rules for Non-Profit Sales Tax Exemptions

In Notice 21-04, the Minnesota Department of Revenue added six requirements for non-profits to meet in order to be exempt from sales tax in the state.

Wisconsin Proposes a Bill to Exempt Diapers and Feminine Products from Sales Tax

Wisconsin will enact “a sales and use tax exemption for the sale of diapers, undergarments for incontinence, tampons, and sanitary napkins” from the state’s five percent sales tax.

Missouri Taxpayer with Civic Exemption Status Denied “Pass-Through” Exemption for Construction Project

A taxpayer with civic exemption status attempted to make the status “pass-through” to their contractor and subcontractors when purchasing construction materials for a new project.

Ride Share Vehicles in Washington Exempt from Sales Tax

Beginning September 1, 2021, vehicles purchased for certain ride-share programs will qualify for sales and use tax exemption.

West Virginia Provides Information on Sales Tax for Sales of Small Firearms and Ammunition

Beginning July 1, 2021, West Virginia’s small firearms sales tax exemption will not require an exemption certificate for the sale of qualifying small firearms and ammunition.

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.

Arizona Formally Codifies Exemptions for Indian Tribes

The State of Arizona passed a bill on July 10, 2021 that formalizes the sourcing rules and exemptions for transaction privilege tax for Indian tribes, tribally owned businesses, and affiliated Indians.

Maine and Texas Governors Sign Sales Tax Exemptions for Firearm Safety

Bills in Maine and Texas have been signed by their state’s respective governors exempting sales of firearm lock boxes, safes, and safety equipment from state sales tax.

Louisiana Will Exempt Diapers and Feminine Hygiene Products

The state of Louisiana passed a bill on June 23, 2021 that will exempt sales of diapers and feminine hygiene products from Louisiana sales tax effective July 1, 2022.

Rhode Island Extends Deadline for Sales and Use Tax Exemption Certificates

The Rhode Island Division of Taxation issued a notice for charitable, educational, and religious organizations that the renewal date for Sales Tax Exemption Certificates has now been extended to August 30, 2021.

Governor of Minnesota Approves Omnibus Tax Bill, Including Phase Out of Accelerated June Payments, New Exemptions for School Groups and Public Safety Facilities

On July 1, 2021, Minnesota Governor Tim Walz signed an omnibus tax bill that included new exemptions and considerations for businesses required to make June accelerated sales tax payments.

New Idaho Law States Purchasers Bear the Burden of Validating Exemptions

It is presumed in Idaho that all sales are subject to sales tax in order to prevent sales and use tax evasion.

North Dakota Enacts Sales and Use Tax Exemption for Senior Citizen Organizations

North Dakota has enacted legislation that expands the sales and use tax exemptions for qualifying sales made to senior citizen organizations.

State by State Exemption Certificate Guide

Better manage exemption certificate documentation for each state no matter if you are a seller or a customer with this free resource.

Key Sales Tax Updates Affecting the Northeast

No region of the United States is immune from a continuous stream of sales tax updates, Regions across the U.S. experience a continuous stream of sales tax updates each and every week. The Northeast is no exception. One of the…

Taxpayer Required to Provide Exemption Documentation Upon Audit in Virginia

A franchisee of restaurants with several Virginia locations failed to provide sufficient documentation to verify exempt sales under audit.

Purchases Made Prior to Eligibility Date Did Not Qualify for Oklahoma Sales Tax Exemption

Purchases of furniture were not exempt from Oklahoma sales and use tax since they were made prior to the effective date of the taxpayer’s exemption eligibility

Georgia Issues Guidance Regarding Exempt Nonprofit Organizations

The Georgia Department of Revenue has issued guidance regarding exempt nonprofit organizations.

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.

Which Organizations Are Exempt from Sales Tax?

Learn the three basic types of organizations that are generally exempt from sales tax across the states and how they can claim their exemptions.