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 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.

Mississippi Enacts Exemption for Sales of Coins, Currency and Bullion

Effective July 1, 2023, Mississippi has enacted a sales tax exemption for sales of coins, currency and bullion. “Bullion” means a bar, ingot, or coin: Manufactured, in whole or in part, of gold, silver, platinum, or palladium; That was or…

Arizona Eliminates Annual Renewals for Certain Nonprofit Sales Tax Exemptions

Effective 91 days after the close of the current legislative session, Arizona no nonprofit organizations that qualify for exemptions to the state\’s Transaction Privilege Tax will no longer be required to annually re-certify their exempt status.

Texas Non-Profit’s Sales of Learning System, Subscriptions, and Membership Dues are Exempt

A non-profit professional healthcare organization’s sales of a learning system, subscriptions to its journal, and annual membership dues were exempt from Texas sales and use tax.

Tennessee Updates Definition of Industrial Machinery for Sales Tax Exemption

Effective July 1, 2023, Tennessee has enacted legislation that amends the state’s definition of “industrial machinery” for purposes of the state’s industrial machinery exemption.

D.C. Court Affirms the Denial of Refund Claim for Hospital

The District of Columbia Court of Appeals affirmed the denial of George Washington University Hospital’s (GWUH) refund claim for nearly $1,000,000 in sales tax collected between 2016 and 2019.

Virginia Extends Sales Tax Exemptions for Natural Gas and Oil

Virginia has extended its exemption for raw materials, fuel, power, supplies, and machinery used in the drilling, extrusion, or processing of natural gas and oil, and items related to the reclamation of well areas, until July 1, 2024.