There is a crucially important topic when it comes to sales tax compliance that most don’t properly consider: local sales and use tax.
Local Agencies in California Prohibited from Taxing Groceries
Effective June 28, 2018, local agencies in California cannot impose, increase, levy and collect, or enforce any California sales and use tax, fee, or other assessment on groceries.
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.
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.
Gift Wrap and Gift Wrapping Services Subject to North Carolina Sales and Use Tax
Effective September 1, 2018, charges for gift wrap or gift wrapping services sold at retail are subject to North Carolina sales and use tax.
Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate
The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.
Company’s Sales for Resale to Subsidiary Don’t Require Registration and Collection of Virginia Sales Tax
A company with no operations or physical presence in Virginia is not required to register or collect sales tax on sales for resale it makes to a subsidiary.
Illinois Supreme Court Disallows Sales Tax Refund on Bad Debt to Lender
The Illinois Supreme Court reversed a lower court’s decision and disallowed a lender’s refund claim of sales tax paid through affiliated retailers.
Pennsylvania Supreme Court Agrees to Hear Philadelphia Sweetened Beverage Tax Case
Philadelphia’s sweetened beverage tax was effective January 1, 2017. The Pennsylvania Supreme Court agreed to hear arguments on its legality.
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.
Cook County Provides Guidance on Sweetened Beverage Tax Close-Out Process
Following the repeal of the Cook County sweetened beverage tax effective December 1, 2017, the last tax returns and payments regarding the tax are due December 20, 2017.
Wisconsin Enacts Exemption for Prepared Food
Effective September 23, 2017, Wisconsin enacted an exemption for prepared food sold by retailers. Several conditions apply regarding the type of food and where the retail sales take place.
Rhode Island Exemption Certificates to Expire Every Four Years
Effective July 1, 2017, Rhode Island sales and use tax exemption certificates are valid for four years from the issue date. This applies to exemption certificates for charitable, educational, and religious organizations.
North Carolina Reminder: Tax Exemption for Large Fulfillment Facilities
NC large fulfillment facilities exemption enacted 01/01/17. More..
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.
Tennessee Reduces Tax Rate on Food and Food Ingredients
Rent Effectively July 1, 2017, Tennessee will reduce the state sales and use tax rate on food and food ingredients, applicable local sales and use tax rates also apply to these sales.
Online Shopping Membership Fees Taxable in South Carolina
Annual membership fees that allow members to receive benefits with online shopping are subject to South Carolina sales and use tax since they allow members to receive tangible personal property as a benefit of membership.
Candy and Soft Drinks to be Taxed at Full Arkansas Sales Tax Rate, Effective January 1, 2018
Arkansas enacted legislation to exclude candy and soft drinks from the definition of “food and food ingredients,” subjecting candy and soft drinks to the full Arkansas sales and use tax rate instead of the reduced rate.
California Enacts Lead-Acid Battery Fee, Effective April 1, 2017
Effective April 1, 2017, California enacted a battery fee on the purchase of replacement lead-acid battery and a manufacturer battery fee on the sale of a lead-acid battery to purchasers in the state.
Auto Class Action Settlement Payments Not Deductible from Purchase Price of New Vehicle in Pennsylvania
For purposes of Pennsylvania sales tax, the vehicle value paid to car owners under the buyback or restitution provisions of a motor vehicle class action settlement agreement cannot be deducted from the purchase price of a new vehicle.
Michigan Enacts Sales Tax Exemption for Vehicle Core Charge
Effective January 1, 2017, credits for the core charge attributable to a recycling fee, deposit, or disposal fee for a motor vehicle or recreational vehicle part or battery are excluded from Michigan’s definition of “sales price.”
District of Columbia Enacts Exemptions for Feminine Hygiene Products and Diapers
Washington D.C. enacted sales tax exemptions for sales of feminine hygiene products and diapers, approved on December 2, 2016 and effective after a 30-day congressional review period.
In-State Activity Created Nexus for Taxation of Drop Shipments in Washington
A distributor was found liable for business and occupation tax on national and drop-shipped sales because it failed to show that its activities in Washington are not associated with its ability to establish and maintain a market in-state.