Digital Textbooks are Exempt from South Carolina Sales Tax

In a private letter ruling, the South Carolina Department of Revenue (DOR) stated that a company’s sales and rentals of digital textbooks are exempt from South Carolina sales and use tax.

Illinois Provides Updated Guidance on Nonresident Purchaser Exemption for Motor Vehicles and Trailers

Illinois provided guidance on whether non-residents may claim an out-of-state purchaser exemption from sales tax when purchasing a motor vehicle or trailer in Illinois that will be titled in another state.

New Mexico To Introduce Deductions for Healthcare, Electricity, and More Effective July 1, 2024

New Mexico has enacted legislation to provide new deductions from the state\’s Gross Receipts Tax for various industries, with most coming into effect July 1, 2024, and remaining in effect until July 1, 2034.

Your Guide to Sales Tax in the Midwest

To catch you up and cut down your research time, we’ve compiled some of the essential Midwestern sales tax trends for 2024 that you need to know.

Florida Provides Information on Tax Exempt Agricultural Materials (TEAM) Card Program

Florida began issuing Florida Tax Exempt Agricultural Materials (TEAM) Cards to farmers who applied to and were approved by the Florida Department of Revenue (DOR).

Key Sales Tax Updates Affecting the Southeastern United States

Picture this: an evolving sales tax landscape throughout the United States where sales tax rules resemble a puzzle, and being up to date on the Southeast region is the missing piece for compliance success.

Walmart Entity Qualifies for Resale Exemption in Missouri

The Supreme Court of Missouri found that Walmart Starco is exempt from use tax on its purchases of information technology equipment that it modified and subsequently sold to Walmart affiliates.

6 Best Practices for Sales Tax Exemption Certificate Management

These six best practices for sales tax exemption certificate management can help prevent documentation snafus.

Illinois Provides Tax Exemption for Aircraft Parts

On June 7, 2023, Governor J.B Pritzker signed S.B. 1963, which amended Article 5 of the Use Tax Code to provide exemptions for aircraft parts.

Washington Provides Guidance on Taxability of Business Assets

The Washington Department of Revenue (DOR) has issued guidance regarding the taxability of sales of business assets.

Hawaii Issues Wildfire Tax Relief Announcement

The Hawaii Department of Taxation (DOT) has issued an announcement detailing the various forms of tax relief available to taxpayers affected by the wildfire disasters in the counties of Maui and Hawai’i.

Washington Releases Guidance for Calculating Tax Due on Meals Provided by Senior Living Communities

Effective July 23, 2023, Washington state has revised its tax rules regarding meals provided to residents of senior living communities.

Illinois Enacts Exemption for Federal Government for Property Sold to Active-Duty Armed Forces Members

Illinois has enacted a new exemption for tangible personal property that is sold to active-duty members of the Armed Forces. The exemption will go into effect on January 1, 2024.

Kansas No Longer Taxes Delivery Charges as of July 1, 2023

Kansas no longer imposes sales tax on delivery charges that are separately stated on the invoice, bill of sale, or other documentation given to the purchaser.

Ohio Adds Exemptions for Child and Baby Products Effective October 1, 2023

Ohio signed a new budget bill that includes several changes to the state\’s sales tax exemptions set to take effect from October 1, 2023.

Lawn Care Company Denied Agricultural Sales and Use Tax Exemption in Michigan

The Michigan Supreme Court affirmed a lower court’s decision stating that a lawn care company is not entitled to the state’s agricultural exemption for property it uses to maintain lawns and landscaping.

Washington Releases Guidance for Data Center Exemption Expiration Dates

The Washington Department of Revenue has released an Excise Tax Advisory providing further detail about the duration of the state\’s data center sales and use tax exemptions.

Specific Items used by Auto Parts Manufacturer Qualify for Indiana Manufacturing Exemption

The Indiana Department of Revenue (DOR) determined that certain items purchased by an auto parts manufacturer qualified for the state’s manufacturing exemption.

Clean Room Equipment Qualifies for Indiana Manufacturing Exemption

Indiana has issued a revenue ruling stating that equipment used in a climate-controlled clean room qualified for the state’s manufacturing exemption.

Indiana Enacts Changes to Tax Exemption for Sales by Nonprofit Organizations

Indiana has enacted legislation that makes changes to the state’s sales tax exemption for sales of tangible personal property by nonprofit organizations.

Indiana Denies Taxpayer Refund of Sales Tax Paid for Swim Spa

The Indiana Department of Revenue (DOR) denied a taxpayer’s refund claim for sales tax paid on the purchase of a swim spa, which the taxpayer claimed is used for medical treatment.

Washington Enacts Exemption for Indian Tribe Telecommunications Infrastructure Projects

Effective July 1, 2023, Washington has enacted a sales and use tax exemption for telecommunications infrastructure projects involving a federally recognized Indian tribe.

California Issues Guidance on Claiming Partial Exemption on Diesel Fuel

The California Department of Tax and Fee Administration (CDTFA) has issued guidance to registered fuel retailers who may not have properly claimed the California partial sales and use tax exemption for diesel fuel.

Key Sales Tax Updates Affecting the Mid-Atlantic

To help those with business operations in the Mid-Atlantic or those who make sales into Mid-Atlantic states keep up, we’re putting a magnifying glass on some of the key recent sales tax changes.