North Carolina’s Department of Revenue issues guidance on how retailers should apply sales tax rounding rules for cash transactions following the suspension of penny production, including when and how to round totals to the nearest five cents.
New Jersey Issues Guidance on Taxability of Tariff Mark Ups
The New Jersey Division of Taxation clarifies that when sellers pass federal tariff costs on to customers, those tariff markups are included in the taxable sales price for New Jersey sales tax, even if shown separately on invoices.
Ohio Revises Sales and Use Tax Regulations for Delivery Network Services
Ohio has updated its sales and use tax regulations to clarify the tax treatment of delivery network services, including the roles of delivery providers, retailers, and facilitators. Learn what changed, who must collect tax, and key compliance considerations.
Missouri Letter Ruling Discusses Taxability of Online Retailers Using In-State Fulfillment Centers
A Missouri Department of Revenue letter ruling clarifies the state’s sales/use tax treatment for online retailers that use in‑state fulfillment centers, including how shipping/handling and economic nexus apply to e‑commerce operations. Key takeaways for remote sellers and marketplace sellers.
Non-Returnable Wrapping Materials Subject to Indiana Sales Tax
The Indiana Department of Revenue has issued a ruling confirming that non‑returnable wrapping and packaging materials used in third‑party fulfillment do not qualify for the exemption and are taxable. Learn who is affected and how to comply.
Bullion to be Subject to Washington Business & Occupation and Sales Tax
Beginning January 1, 2026, Washington will remove the exemption for precious metal and monetized bullion, making them subject to retail sales tax and B&O tax under the Retailing classification. See details, definitions, and compliance steps.
Retailers Beware! Sales Tax Tricks, Treats, and Traps
Retailers — don’t get caught by hidden sales tax pitfalls. Learn the common tricks, treats, and traps, from nexus surprises to misclassified items, and how to protect your business.
Colorado Retail Delivery Fee Decrease Effective July 2025
Each year the Colorado Department of Revenue assesses the Retail Delivery Fee (RDF) and posts the rate for the upcoming fiscal year. For the July 2025- June 2026 period, the rate has decreased to $0.28. Colorado taxpayers will need to…
South Carolina Clarifies Sales Tax Obligations for Withdrawals from Inventory
South Carolina has clarified when sales tax applies to inventory withdrawals. Understand the implications for internal use and retail compliance procedures.
Alabama Passes Sales Tax Exemption for Menstrual and Maternity Products
Alabama now exempts menstrual and maternity products from sales tax. Learn which items qualify, when the change takes effect, and what it means for buyers.
Washington Updates Reusable Bag Fee Requirements for Retailers
To reduce single-use plastics and promote sustainability, Washington requires retailers to follow specific bag fee guidelines. From October 1, 2021, through December 31, 2025 retailers must charge 8 cents per reusable bag. Beginning on January 1, 2026, the fee for…
New York Tax Tribunal Confirms Sales Tax is due on Party Platters
A New York Tax Tribunal ruling confirms that party platters are subject to sales tax. Learn how this impacts food sellers and catering businesses in the state.
Ohio House Bill 315 Brings Key Changes to Delivery Network Tax Regulations
Ohio’s newly enacted House Bill 315 (H.B. 315) introduces significant changes to how delivery network services collect sales and use tax.
Florida Sales Tax Dispute on Walmart Delivery Fees Moves to Arbitration
On February 4, 2025, a federal judge ruled that Rogolino et al. v. Walmart Inc. must move to arbitration.
The Next Frontier in Sales Tax Compliance: Retail Delivery Fees
Certain states have begun adopting or considering Retail Delivery Fees (RDFs)—a targeted levy designed to supplement traditional tax structures and allocate revenue toward infrastructure needs.
Maine Revenue Services Issues Important Notice on Proper Procedure for Claiming Credits on Sales Tax Returns
Maine Revenue Services (MRS) has issued an important notice regarding the proper procedure for claiming credits on sales tax returns for goods purchased for resale.
Tennessee Issues Tax Ruling on the Sales and Use Tax Applicability on Services Related to Employee Recognition Programs
A recent letter ruling from the Tennessee Department of Revenue (Department) clarifies how sales and use tax applies to various services offered in employee recognition programs.
California to End Bad Debt Deductions for Lenders and Affiliated Entities in 2025
Lenders and affiliated entities in California will no longer be able to claim bad debt deductions or request refunds for accounts deemed worthless, per Senate Bill (SB) 167.
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.
Illinois Appeals Court Partially Affirms False Claims Act Qui Tam Claim Against Lowe’s
The Appellate Court of Illinois First Judicial District has released an order affirming the Trial Court’s decision in case 15 L 50776, People of the State of Illinois, ex rel. v. Sears Brands, LLC, et al, Lowe’s Home Centers LLC Defendant- Appellee.
Food and Sales Tax: Let’s Dig In
Who knew that as a sales tax professional, you had to be so in touch with the nuances of food types!? Let’s dig into the details of the taxation of food… both the sweet and the sour.
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.”
Louisiana Denies Retailer Bad Debt Refund for Purchases on Store Cards
The Louisiana Court of Appeals has denied Dillard\’s department store their appeal for a refund of sales tax remitted for purchases customers paid for with store credit cards.
Colorado Imposes New Retail Delivery Fee
Colorado will impose a $0.27 retail delivery fee beginning on July 1, 2022.