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.

Church’s Purchases of Supplies and Food Not Exempt in Arkansas

A church was denied a request for exemption from Arkansas sales tax on purchases of janitorial supplies, office supplies, groceries and packaged food, and curriculum.

Texas Issues Updated Guidance on Taxability of Educational Products and Services

Texas has provided updated guidance discussing the tax treatment for sales of educational products and services.

Washington Updates Taxability Rule on Political Subdivision Sales and Purchases

Washington updated its rules on exemptions on sales between political subdivisions.

2020 Sales Tax Legislative Outlook

We turned to sales tax policy experts to gage what the top issues will be in the 2020 legislative session and trends we can expect in sales tax for 2020.

Utah Repeals Legislation that Expanded Taxation to Specified Services, Repealed and Created Exemptions

Effective January 29, 2020, Utah enacted legislation that repeals previously enacted legislation, S.B. 2001, that included expansion of taxability to specified services, the elimination of sales tax exemptions, the creation of new sales tax exemptions, and more.

Pennsylvania Issues Guidance on Requirements for Use of Direct Pay Permits

The Pennsylvania Department of Revenue has issued a bulletin with guidance on the proper use of direct pay permits.

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.