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.

North Carolina Expands Applicability of Sales Tax to Digital Property

Effective October 1, 2019, North Carolina enacted legislation that expands the applicability of sales tax to digital property.

Prohibition on Taxation of Prescription Drugs Includes Medical Devices in Louisiana

The Louisiana Court of Appeal established that the state’s constitutional prohibition against taxation of prescription drugs also applies to medical devices.

Kansas Releases Unprecedented Remote Seller Policy

Kansas will require any remote seller making sales into Kansas to register to collect and remit tax, effective October 1, 2019.

Georgia Extends Exemption for Competitive Projects of Regional Significance

Georgia has enacted legislation that extends the sunset date for the state’s sales and use tax exemption for the construction of a competitive project of regional significance.

Oklahoma Makes Amendments to Medical Equipment Exemption

Oklahoma has enacted legislation that makes changes to a medical equipment exemption.

Florida Provides Guidance on Application of Discretionary Sales Surtax

The Florida Department of Revenue has issued guidance on the application of the $5,000 discretionary sales surtax.

Tennessee Makes Changes to Professions Subject to Professional Privilege Tax

Effective June 1, 2020, only the following professions are subject to Tennessee’s professional privilege tax: Agent (Securities) Attorney Broker-Dealer Investment Adviser Lobbyist Osteopathic Physician Physician The following professions previously subject to the professional privilege tax will be exempt beginning on…

Massachusetts Establishes New Economic Nexus Threshold and Enacts Marketplace Nexus Legislation

Massachusetts has enacted legislation that creates new requirements for remote retailers and marketplace facilitators, effective October 1, 2019.

West Virginia Enacts Back-to-School Sales Tax Holiday

West Virginia has enacted legislation to create a back-to-school sales tax holiday, effective July 1, 2021.

Louisiana Releases Additional Remote Seller Guidance

Louisiana has released additional guidance for remote sellers as to an effective date for economic nexus and a special combined rate.

New Hampshire Enacts Legislation to Protect In-State Sellers Post-Wayfair

New Hampshire has enacted legislation to protect in-state sellers considered remote sellers in other states following the Wayfair decision.

Illinois Repeals Click-Through and Affiliate Nexus Provisions

Illinois has enacted legislation that repeals the state’s click-through nexus and affiliate nexus provisions, effective June 28, 2019.

Georgia Extends Exemptions for Nonprofit Volunteer Health Organizations

Georgia has enacted legislation that extends the sunset date for two sales and use tax exemptions for nonprofit volunteer health organizations.

Mississippi Amends and Creates Data Center Exemptions

Effective July 1, 2019, Mississippi has enacted legislation that amends and creates sales and use tax exemptions for data centers.

Taxpayer’s Services Qualify as Nontaxable Professional Services in South Carolina

Sales of a taxpayer’s services were not subject to South Carolina sales and use tax since the true object of the transaction was the provision of nontaxable professional services.

Tennessee Legislation Requires Out-of-State Dealers to Provide Local Sales Information, Eliminates Flat Rate Local Tax & Adds SST Sourcing Rule

Tennessee has enacted legislation that impacts information reporting, rates, and sourcing rules for remote sellers, effective October 1, 2019.

Maine Enacts Marketplace Nexus Legislation

Maine has enacted new requirements for marketplace facilitators, effective October 1, 2019.

Wisconsin Enacts Marketplace Nexus Legislation

Wisconsin Gov. Tony Evers signed legislation on July 3, 2019 that contains marketplace nexus provisions, effective October 1, 2019.

Pennsylvania Codifies Economic and Marketplace Nexus Provisions, Repeals Notice and Reporting Option

Effective July 1, 2019, Pennsylvania enacted legislation that codifies its economic and marketplace nexus provisions and eliminates the notice and reporting option.

Alabama Supreme Court Holds That All Computer Software is Taxable

The Alabama Supreme Court held that all software, including custom software created for a particular user, is “tangible personal property” and therefore taxable.

California Limits Lookback Period for Certain Marketplace Sellers

California has enacted legislation that limits the lookback period for assessing sales and use tax on certain out-of-state marketplace sellers making sales into California.

Illinois Expands Manufacturing Machinery and Equipment Exemption

Illinois has expanded the state’s manufacturing sales and use tax exemption to include production related tangible personal property, effective July 1, 2019.

Alabama Updates Amnesty Provisions for Eligible Sellers in Simplified Sellers Use Tax Remittance Program

Alabama has codified a new amnesty period for eligible sellers in the state’s Simplified Sellers Use Tax Remittance Program for periods before October 1, 2019.

Wisconsin Raises Occasional Sale Exemption Threshold for Antique and Other Sellers

Wisconsin raised the threshold for its Occasional Sale Exemption to $2,000.