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.

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.

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…

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%.

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.

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.