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.
List of resources to help tax professionals navigate the impact of the coronavirus. Many states are offering tax filing relief to taxpayers by extending deadlines and in some cases, penalty and interest relief.
North Carolina enacted legislation that removes the nexus economic nexus threshold for purposes of the state’s marketplace nexus provisions.
Effective for sales tax periods beginning on or after August 1, 2020, Louisiana has increased the rate for the vendor’s compensation state sales tax deduction.
The Massachusetts Department of Revenue (DOR) has issued guidance regarding the DOR’s acceptance of electronic signatures on administrative forms.
Personal protective equipment (PPE) is temporarily exempt from sales and use tax when sold to or purchased by the State of California.
Arizona has issued notice that the impact of the COVID-19 pandemic constitutes a reasonable basis for business owners and operators\’ inability to timely file or pay TPT.
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.
Minnesota has updated a sales tax fact sheet that provides guidance regarding exemptions for utilities used in production to include information on utility refunds for landlords.
Providing site safety managers, fire safety managers, and emergency action watchmen for work on construction sites is subject to New York sales and use tax.
A taxpayer that installs custom automated home theaters, speakers, lighting, and security systems was properly assessed sales tax on programming and trip charges.
A taxpayer was properly disallowed self-help credits that it claimed on California tax returns for amounts overpaid in the previous quarter.
The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.
South Carolina has issued guidance stating that any COVID-19 surcharge or fee assessed on a taxable sale is subject to South Carolina sales and use tax.
Michigan held that an out-of-state manufacturer of orthopedic implants was subject to use tax on medical instruments that it provides in conjunction with sales of the implants.
A taxpayer’s protest against an assessment of California sales and use tax was denied since the taxpayer could not establish that it was entitled to relief based on written advice provided in a prior audit.
New Mexico has announced that it will extend some modifications to its collection and enforcement efforts due to COVID-19 through August 31, 2020.
A taxpayer’s request for reconsideration of a Virginia tax determination was denied since the taxpayer failed to prove that the state erroneously assessed tax on equipment purchased under a lease/purchase agreement.
Nevada has enacted legislation that requires the DOT to establish a tax amnesty program for a period of not more than 90 calendar days ending no later than June 30, 2021.
Effective January 1, 2020, California has enacted a sales and use tax exemption for diapers and menstrual hygiene products.
Effective July 13, 2020, Louisiana has enacted a 8% tax on the net revenues of fantasy sports contests offered to consumers in Louisiana.
Instructor-led live online courses provided by an out-of-state vendor were not taxable in Tennessee.
Effective August 19, 2020, Iowa has enacted legislation that narrows the limitation on persons eligible for the state’s manufacturing sales tax exemption.
As part of its COVID-19 response, New Jersey will accept scanned images of signatures and digital signatures on documents related to the determination or collection of tax.
Tennessee has issued guidance on one-time sales tax holidays for 2020.