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.
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.
Idaho Provides Exemption for Vehicle Accessory Installation Charges
Idaho passed legislation that creates a sales tax exemption for labor costs on vehicle accessory installation.
Cell Phones Subject to Tax on Full Purchase Price in Michigan
A retailer was subject to Michigan use tax on the full purchase price of phones that it purchased from Verizon and subsequently gave away for free with service plans.
Motor Vehicle Maintenance Contracts Sold to Nonresidents Subject to Tax in Virginia
A car vehicle dealer’s sale of extended warranties, service and maintenance contracts and agreements for vehicles purchased in Virginia but licensed and registered in another state are subject to Virginia sales tax.
Arkansas Decreases General Sales and Use Tax Rate for Food
Arkansas has decreased its general sales and use tax rate on food to 0.125%, effective January 1, 2019.
Nebraska Provides Updated Charge Card Information for Exempt Federal Employee Purchases
Nebraska has provided an information guide regarding charge card purchases by federal government employees.
Tennessee Explains Application of Sales Tax to Restaurant Gift Cards
The Tennessee Department of Revenue Issued a letter ruling to explain the how sales tax applies to a taxpayer’s purchase and distribution of gift cards.
Washington Issues Guidance on the Taxability of Unredeemed Gift Cards
Washington has addressed options for businesses to report or recognize income from unredeemed and abandoned gift cards.
Sales of Card Games to Crowdfunding Donors Taxable in Arkansas
A company that used a crowdfunding campaign to raise funds to produce a card game was liable for Arkansas sales tax on its sales of the card game to its crowdfunding donors.
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.
Retailers May Recover North Carolina Tax Paid on Certain Purchases Subsequently Resold Without Being Used
Effective June 12, 2018, retailers may recover North Carolina sales and use tax paid on property or services if the retailer subsequently resells the property or services at retail without having used them.
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.