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.
Oklahoma Removes State Level Tax On Food Effective August 2024
The governor of Oklahoma has signed a bill that will reduce the state sales tax rate on food and food ingredients to zero percent.
Kansas Reduces Sales and Use Tax Rate on Food and Food Ingredients
Effective January 1, 2024, Kansas’s state sales and use tax rate on food and food ingredients and certain prepared food is reduced to 2%.
Auto Finance Company May Claim Bad Debt Deductions Despite Repossessions Per Indiana Tax Court
An Indiana Tax Court released a ruling upholding a taxpayer’s refund claims. Case 20T-TA-00017 was an appeal brought by the Indiana Finance Financial Corp in relation to the denial of sales tax refund claims in 2017 and 2018.
Tennessee Enacts Permanent Sales Tax Exemption for Firearm Safes and Safety Devices
Effective November 1, 2023, Tennessee has enacted a permanent sales and use tax exemption for firearm safes and safety devices.
Alabama Tax Tribunal Upholds Fraud Penalties in Recordkeeping Case
The Alabama Tax Tribunal ruled against a taxpayer\’s audit appeal and affirmed both the Department of Revenue\’s assessment of additional tax due and the fraud penalty that was assessed on the basis of the taxpayer\’s underreporting of sales and inconsistent records.
Texas Creates Exemption for Family Care and Menstrual Items
On September 1, 2023, Texas SB 379 went into effect, making many medical, menstrual, maternity, and family care items exempt from sales tax.
Dismissal of Illinois Qui Tam Claim Against UK Tailor Affirmed
A Chicago man’s qui tam action claim against a U.K. tailor was dismissed by a circuit court. The dismissal was recently affirmed by an Illinois Appellate Court.
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.
Alabama Lowers Sales Tax Rate on Food Effective September 1, 2023
Effective September 1, 2023, Alabama’s state-level sales and use tax rate on food for home consumption decreases from 4% to 3%.
Maryland Enacts Tax on Rentals of Home Amenities
Effective July 1, 2024, Maryland has enacted legislation that imposes the state’s 6% sales tax on rentals of home amenities such as swimming pools and event spaces.
Minnesota Enacts New Retail Delivery Fee
On May 24, 2023, Minnesota Gov. Tim Walz signed legislation which establishes a retail delivery fee (RDF) for the state of Minnesota.
Colorado Enacts Small Business Exemption for Retail Delivery Fee
On May 4, 2023, Colorado Governor Jared Polis signed legislation that creates an exemption from the state’s 27-cent Retail Delivery Fee (RDF) for businesses with retail sales of $500,000 or less in the prior calendar year.