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.

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.

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

Picture this common business scenario in the Internet age: Your company has historically only sold its products from a physical store but decides to grow its business by selling online on its own website. Adding a new online sales channel…

Sales Tax Registration – What Is It and Why Do You Need To Do It?

Post-Wayfair, it has never been more important to understand your sales tax registration obligations. If you’re making sales, chances are good that you will need to register to collect and remit sales tax in multiple states.

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.

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.

Refund Denied in Washington Since Taxpayer Website Advertised Tax Included

A taxpayer was denied a refund of Washington retail sales tax remitted on its ticket sales since the taxpayer’s website advertised the ticket prices as including tax.

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.

District of Columbia Increases Tax Rate on Soft Drinks

Effective October 1, 2019, the District of Columbia is increasing the sales and use tax rate on sales of soft drinks to 8%.

Wisconsin Raises Occasional Sale Exemption Threshold for Antique and Other Sellers

Wisconsin raised the threshold for its Occasional Sale Exemption to $2,000.

CBD Products Subject to Tax in Louisiana, Effective January 1, 2020

Effective January 1, 2020, sales of industrial hemp-derived CBD (cannabidiol) products are subject to a 3% Louisiana excise tax.

Idaho Provides Exemption for Vehicle Accessory Installation Charges

Idaho passed legislation that creates a sales tax exemption for labor costs on vehicle accessory installation.