Sales Tax FAQs

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.

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.

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.

Cook County Provides Guidance on Sweetened Beverage Tax Close-Out Process

Following the repeal of the Cook County sweetened beverage tax effective December 1, 2017, the last tax returns and payments regarding the tax are due December 20, 2017.

Wisconsin Enacts Exemption for Prepared Food

Effective September 23, 2017, Wisconsin enacted an exemption for prepared food sold by retailers. Several conditions apply regarding the type of food and where the retail sales take place.

Rhode Island Exemption Certificates to Expire Every Four Years

Effective July 1, 2017, Rhode Island sales and use tax exemption certificates are valid for four years from the issue date. This applies to exemption certificates for charitable, educational, and religious organizations.

North Carolina Reminder: Tax Exemption for Large Fulfillment Facilities

NC large fulfillment facilities exemption enacted 01/01/17. More..

Tennessee Reduces Tax Rate on Food and Food Ingredients

Rent Effectively July 1, 2017, Tennessee will reduce the state sales and use tax rate on food and food ingredients, applicable local sales and use tax rates also apply to these sales.

Online Shopping Membership Fees Taxable in South Carolina

Annual membership fees that allow members to receive benefits with online shopping are subject to South Carolina sales and use tax since they allow members to receive tangible personal property as a benefit of membership.

California Enacts Lead-Acid Battery Fee, Effective April 1, 2017

Effective April 1, 2017, California enacted a battery fee on the purchase of replacement lead-acid battery and a manufacturer battery fee on the sale of a lead-acid battery to purchasers in the state.