In a move to solidify Michigan’s position as a hub for data center operations, the state legislature has amended the Use Tax Act with Senate Bill 237.
Driving Range’s Golf Balls Do Not Qualify for Resale Exemption in Texas
After an administrative hearing, a Texas Administrative Law Judge (ALJ) ruled that golf balls purchased by a golf course for use at the golf course’s driving range and putting green did not qualify for a resale exemption.
New York Releases Advisory Opinion on Charges Admission to Mystery or Escape Rooms
In an Advisory Opinion, dated August 20, 2024, the petitioner, who charges its customers an entry fee into a locked room where a group of up to ten must solve puzzles, riddles, and other exercises with the means of escaping the room or solving a mystery, has asked the Department to advise on the taxability of such admission charges.
Nevada Approves Sales Tax Exemption for Diapers
On November 5, 2024, Nevada voters approved a ballot measure that will exempt diapers from Nevada sales and use tax, effective January 1, 2025.
Juice Drink Sales Tax Action Dismissed by Washington Court of Appeals
This case began after Keith Caneer purchased 100% juice from four major grocery stores which charged Mr. Caneer sales tax on the juice, tax which the plaintiff claims was wrongly and unfairly collected, as the juice was exempted from sales tax.
Missouri Enacts Sales Tax Exemption for Utility Infrastructure and Electricity Generation
Missouri has enacted Senate Bill 872, bringing significant changes to the state\’s sales tax regulations for the utility sector.
Alabama Tax Certificates of Exemption for Governmental/Statutorily Exempt Entity Projects
Alabama Tax Certificates of Exemption for Governmental/Statutorily Exempt Entity Projects
Kentucky Changes Filing Thresholds and Adds Exemptions
Kentucky enacted legislation effective July 15, 2024, that expands sales tax exemptions and changes definitions and filing thresholds.
New York Updates Cap Amount for Sales Tax Exemption for Electronic News Services
The cap amount for the New York sales and use tax exemption on sales and uses of electronic news services is set to increase.
Kansas Overrules Governor Veto to Enact New Exemptions, Deductions from Tax Base
At the end of April, the Kansas legislature overrode the governor\’s veto of a bill that provided multiple new exemptions and changed the treatment of manufacturer\’s coupons for sales and use tax.
South Carolina Enacts Exemption for Feminine Hygiene Products
On May 13th, the governor of South Carolina signed a bill bringing into effect a sales tax exemption for feminine hygiene products.
UPDATE: Oklahoma Amends Definitions of Food and Food Ingredients for Sales Tax Exemption
For purposes of Oklahoma’s sales tax exemption for food and food ingredients, the state has clarified the definition of “prepared food” and added definitions for “bottled water” and “food sold with eating utensils provided by the seller.”
Nebraska Enacts Sales and Use Tax Exemption for Diapers
Nebraska has enacted legislation that creates a sales and use tax exemption for diapers, effective July 1, 2027.
Sales Tax and Sustainability: Bringing the Focus Back to Our Earth
Who knew sales tax could have an impact on the environment and the world we live in? They do! Learn more…
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.