News & Tips

Here you can read up on significant developments in the world of sales and use tax. Find the latest legislative updates and helpful tips to keep you in compliance across all 50 states. You can filter news items by topic and/or a jurisdiction of interest.

Cloud-Based Educational Services Exempt from Indiana Sales Tax

Indiana ruled cloud-based educational and SaaS training services aren\’t taxable — no permanent right of use (Revenue Ruling 2026-04-RST).

NFL’s Cardinals are Liable for Transaction Privilege Tax on Ticket Fees

Arizona Court of Appeals rules Cardinals ticket Facility Use Fees are taxable under TPT — upholding over $1.5M in assessments from the state and Glendale.

Maryland Carves Out a Sales Tax Exemption for Intercompany Digital Transactions

Maryland HB 898 exempts intercompany data, IT, and digital transactions from the tech tax when buyer and seller are affiliated group members.

Iowa Expands Sales Tax Exemption for Telecommunications and Broadband Infrastructure

Iowa HF 960 lets broadband providers claim the sales tax exemption on central office and transmission equipment, effective July 1, 2026.

New Guidance Clarifies Tax-Exempt Purchases for Public Construction Projects

Louisiana clarifies which contractor purchases qualify for the public construction sales tax exemption under RIB 26-010. See what\’s included and excluded.

Tennessee Authorizes Local Option to Reduce or Eliminate Sales Tax on Food

Tennessee HB 2186 gives metropolitan counties the option to reduce or eliminate local sales tax on food. Effective October 1, 2026.

Florida Enacts Changes to Sales Tax Holidays and Exemptions

Florida\’s HB 7031E brings 2026 sales tax changes: a permanent back-to-school holiday (July 20–Aug 20), home hardening refunds, and new exemptions.

Pallet Rentals Not Eligible for Resale Exemption in Arkansas

The Arkansas Supreme Court held pallet rentals are taxable — they aren\’t an integral part of the product sold (Tyson Chicken v. DFA).

California Expands Sales Tax to Software and SaaS Under SB 122

With the passage of SB 122, California’s definition of “tangible personal property” (TPP) has expanded to include certain digital products, specifically prewritten (canned) computer software, regardless of how it is delivered. Historically, California limited sales tax to items that could…

Card Interchange Fees to be Prohibited in Illinois

A new prohibition on interchange fees paid by merchants was included in Illinois HB 4951 and will go into effect in Illinois on July 1, 2025. The law forbids card networks from receiving or charging any fees on the tax…

Washington Approves Cash Rounding for In-Person Transactions

Washington\’s new cash rounding law (HB 2334) lets retailers round to the nearest nickel in person — but sales tax stays calculated on the original price.

South Dakota Department of Revenue Moving to Electronic Account Notifications

South Dakota’s Department of Revenue is shifting toward electronic account notifications, reinforcing its broader move to online tax account management through EPath and other digital services. Learn what the change means for businesses, filing workflows, and tax account communication.

Colorado Ends Downloaded Software Tax Exemption Under HB 26-1223

Colorado HB 26-1223 makes downloaded software taxable starting January 1, 2027, and likely brings SaaS into the tax base. See the new exemption rules.

Colorado Refines Sales Tax Exemptions for Prepared Food Sales

Colorado\’s HB 26-1223 gives retailers a tiered sales tax exemption or credit on gas and electricity, based on prepared food sales share. Effective 2026.

Utah Imposes Sales and Use Tax on Many Digital Products

Beginning July 1, 2026, Utah\’s sales and use tax will apply to digital products, SaaS, streaming, and gaming services under SB 162. See what changed.

Maryland Removes Sales Tax from School Book Fairs

Maryland\’s new exemption removes sales and use tax from qualifying school book fairs starting July 1, 2026. See how schools, PTOs, and vendors qualify.

Maryland’s New Tech Tax Targets Digital Services

The Budget Reconciliation and Financing Act of 2025 (House Bill 352) was signed by the Maryland Governor on May 20, 2025. This bill builds on the state’s 2021 expansion of the digital goods and services tax, imposing a 3% sales tax on a broad range of data and information technology services.

Indiana Enacts Tax Amnesty Program

Indiana’s Department of Revenue will offer a limited‑time amnesty program for unpaid state tax liabilities due before January 1, 2023 — with penalties and interest waived. Find out who qualifies and how to participate before the window closes.

Yetter Consulting Services, Inc. Named to Inc.’s 2026 Best Workplaces List

Yetter Consulting Services has been named to Inc.\’s 2026 Best Workplaces — recognized for a values-driven culture in its 30th year.

Colorado Increases Retail Delivery Fee Rate, Effective July 1, 2026

The Colorado Department of Revenue recently reviewed the Retail Delivery Fee (RDF) for the upcoming fiscal year and increased it from $0.28 to $0.31, effective July 1, 2026. This revision is meant to adjust for inflation and ensure the revenue…

Colorado Enacts Exemption for Sales by Destination Management Companies

Colorado has enacted a sales and use tax exemption for destination management companies (DMCs) under S.B. 128, effective July 1, 2027. See which services qualify.

Utah Expands Digital Tax Base with New Targeted Advertising Tax

Utah enacted a new tax on targeted advertising, applying an annual levy tied to the state sales tax rate on qualifying ad revenue attributed to Utah users. The law applies to certain large advertising businesses and is effective for tax years beginning on or after Jan. 1, 2027.

Failure to Remit Collected Sales Tax Results in Extended Statute and Penalty for CA Business

The California Office of Tax Appeals upheld a sales tax assessment against a business that underreported taxable sales and failed to remit tax reimbursement collected from customers. The case confirms that fraud can extend the statute of limitations beyond three years and support a 40% penalty for failure to remit collected tax.

Alabama Approves Change to Sales Tax Rules for Credit Card Fees

Alabama approved a change to its sales and use tax rules so credit card transaction fees added to a purchase will be excluded from the taxable sales price starting Sept. 1, 2026. Learn what changes for retailers, invoices, and compliance.