Don’t be spooked! Sales Tax on Halloween Items

Learn how sales tax applies to Halloween favorites like candy, costumes, and beloved jack-o-lanterns – with tips for consumers and retailers alike!

Washington Requires Businesses to Charge and Collect Sales Tax for Reusable Carryout Bags

The Washington Department of Revenue has issued a special notice regarding the collection of sales tax on reusable bags purchased by customers.

The Oklahoma Tax Commission Revised Sales and Use Tax Rules on Multi-Level Sales

Oklahoma’s sales and use tax rule change on multi-level sales details that if the products are not sold from the multi-level vendor in their original form and packaging to the distributor, then the distributor is required to collect tax on the sales price of the final product that is sold to the consumer.

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.

New to Selling Online? The Top 4 Considerations for Sales Tax

In the Internet age, the ability to make online sales is king. No matter if you’re a traditional brick and mortar store that decides to expand into online sales or a new ecommerce business, online sales offer an immense opportunity…

Online Delivery Forum Is Not Required to Collect and Remit Tennessee Sales Tax

A Tennessee letter ruling states that an online forum that connects customers to food sellers qualifies as a delivery network company that is not required to collect sales and use tax.

Illinois Makes Changes to Taxation of Wine Sales by Remote Sellers

Illinois has enacted changes to the taxation of wine sales to Illinois purchasers by certain winery shipper’s license holders.

Colorado Enacts COVID-19 Tax Relief for Restaurants, Bars and Mobile Food Vendors

Colorado has enacted legislation that provides a temporary deduction from state net taxable sales for qualifying bars, restaurants and mobile food service vendors.

Tennessee Issues Ruling on Tax Treatment of Household Appliances

The Tennessee DOR has issued a ruling discussing the application of sales and use tax to the installation of household appliances.

Digital Reassignment of Inventory Creates Substantial Nexus in Washington

A remote seller who makes sales through a marketplace facilitator established physical presence nexus in Washington by having inventory digitally reassigned there.

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.

Cloth Face Masks are Exempt from Pennsylvania Sales Tax

The Pennsylvania Department of Revenue has indicated that cloth face masks are now exempt from Pennsylvania sales tax.

Purchases Made Prior to Eligibility Date Did Not Qualify for Oklahoma Sales Tax Exemption

Purchases of furniture were not exempt from Oklahoma sales and use tax since they were made prior to the effective date of the taxpayer’s exemption eligibility

Retailer Required to Report and Collect Use Tax on Online Sales Based upon Customer Location in Missouri

Missouri has issued a letter ruling regarding sales made by a retailer that has retail locations in Missouri and makes online sales as well.

Food Delivery Services Exempt in Mississippi

Mississippi sales tax no longer applies to sales of food through third-party delivery services that allow customers to order food through the delivery service’s app or website.

Retailer’s Sale and Installation of Appliances Not Exempt in Illinois

The Appellate Court of Illinois affirmed a lower court’s finding that a retailer’s sales of appliances were not exempt as installations into real property from ROT despite the retailer’s installation of the appliances.

California Enacts Exemptions for Diapers and Menstrual Hygiene Products

Effective January 1, 2020, California has enacted a sales and use tax exemption for diapers and menstrual hygiene products.

Washington Enacts Exemption for Feminine Hygiene Products

Effective July 1, 2020, Washington has enacted a permanent exemption for feminine hygiene products.

North Carolina Issues Marketplace Facilitator Guidance for Auctioneers

Effective February 1, 2020, an auctioneer that meets the definition of a marketplace facilitator and meets either of the state’s marketplace nexus thresholds is required to collect and remit North Carolina sales and use tax.

Puerto Rico Enacts Temporary Exemptions for COVID-19

Puerto Rico’s Governor has enacted temporary exemptions to address the impact of COVID-19.

New York Implements Paper Carryout Bag Reduction Fee

Effective March 1, 2020, the state of New York authorizes counties and cities the option to impose a five-cent paper carryout bag reduction fee.

Tax Refund for Gift Card Promotion Denied in New York

A retailer’s protest for a refund of tax was denied since the retailer did not properly identify distributed gift cards as purchases of those gift cards during a Back to School promotion.

Delivery Method Changes Everything: Navigating Sales Tax on Intangible Goods

Explore cases where seemingly intangible goods can be converted to tangible personal property for sales tax purposes.

Sales Tax Nuances of Trade Show Attendance

Trade show attendance in another state can create physical nexus and trigger sales tax obligations. Learn key nuances of trade show rules across the states.