Explore commonly asked questions about sales and use tax. A great starting place to learn about fundamental sales tax concepts and general applications to business.
3 Ways that SD v. Wayfair Will Impact Retailers (And What To Do About It)
In a post-Wayfair world, retailers need to be aware of the impact this court decision can have on their operations. Here are three ways that Wayfair will impact retailers and what to do about it.
Case Study: How Local Taxes Can Impact Small Businesses
There is a crucially important topic when it comes to sales tax compliance that most don’t properly consider: local sales and use tax.
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.
South Dakota v. Wayfair is Decided: What Does It Mean for You?
On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case. For those of us in the sales tax field, this decision is as big as it gets.
Cook County Sweetened Beverage Tax – What’s so Hard about It???
This blog post details the history of Cook County’s sweetened beverage tax, from its enactment to its subsequent repeal.
Soda Taxes: A New Trend Across the States
Seattle is the latest in a string of major cities that have proposed and enacted a soda tax since November 2016.
Holiday Shopping Season is Here! Here’s What Retailers Need to Know
With the influx of holiday shoppers flooding stores, it’s important that retailers understand how to handle sales tax for the issues that arise at this time of year.
Remote Seller Resources
Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.
Idaho Provides Exemption for Vehicle Accessory Installation Charges
Idaho passed legislation that creates a sales tax exemption for labor costs on vehicle accessory installation.
Cell Phones Subject to Tax on Full Purchase Price in Michigan
A retailer was subject to Michigan use tax on the full purchase price of phones that it purchased from Verizon and subsequently gave away for free with service plans.
Motor Vehicle Maintenance Contracts Sold to Nonresidents Subject to Tax in Virginia
A car vehicle dealer’s sale of extended warranties, service and maintenance contracts and agreements for vehicles purchased in Virginia but licensed and registered in another state are subject to Virginia sales tax.
Arkansas Decreases General Sales and Use Tax Rate for Food
Arkansas has decreased its general sales and use tax rate on food to 0.125%, effective January 1, 2019.
Nebraska Provides Updated Charge Card Information for Exempt Federal Employee Purchases
Nebraska has provided an information guide regarding charge card purchases by federal government employees.
Tennessee Explains Application of Sales Tax to Restaurant Gift Cards
The Tennessee Department of Revenue Issued a letter ruling to explain the how sales tax applies to a taxpayer’s purchase and distribution of gift cards.
Washington Issues Guidance on the Taxability of Unredeemed Gift Cards
Washington has addressed options for businesses to report or recognize income from unredeemed and abandoned gift cards.
Sales of Card Games to Crowdfunding Donors Taxable in Arkansas
A company that used a crowdfunding campaign to raise funds to produce a card game was liable for Arkansas sales tax on its sales of the card game to its crowdfunding donors.
Retailers May Recover North Carolina Tax Paid on Certain Purchases Subsequently Resold Without Being Used
Effective June 12, 2018, retailers may recover North Carolina sales and use tax paid on property or services if the retailer subsequently resells the property or services at retail without having used them.
Local Agencies in California Prohibited from Taxing Groceries
Effective June 28, 2018, local agencies in California cannot impose, increase, levy and collect, or enforce any California sales and use tax, fee, or other assessment on groceries.
Gift Wrap and Gift Wrapping Services Subject to North Carolina Sales and Use Tax
Effective September 1, 2018, charges for gift wrap or gift wrapping services sold at retail are subject to North Carolina sales and use tax.
Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate
The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.
Company’s Sales for Resale to Subsidiary Don’t Require Registration and Collection of Virginia Sales Tax
A company with no operations or physical presence in Virginia is not required to register or collect sales tax on sales for resale it makes to a subsidiary.
Illinois Supreme Court Disallows Sales Tax Refund on Bad Debt to Lender
The Illinois Supreme Court reversed a lower court’s decision and disallowed a lender’s refund claim of sales tax paid through affiliated retailers.
Pennsylvania Supreme Court Agrees to Hear Philadelphia Sweetened Beverage Tax Case
Philadelphia’s sweetened beverage tax was effective January 1, 2017. The Pennsylvania Supreme Court agreed to hear arguments on its legality.