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.

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.

Tennessee Enacts Exemption for Materials Used to Construct Warehouse or Distribution Facilities

Tennessee has enacted an exemption on qualified building materials used in the construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities.

Louisiana Enacts Exemption for Antique Cars

Effective July 1, 2019, sales of antique motor vehicles are exempt from Louisiana state and local sales and use tax.

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.

Nevada Enacts Marketplace Nexus Legislation

Nevada has enacted legislation with marketplace nexus provisions for marketplace facilitators and marketplace referrers, effective October 1, 2019.

Retailers Allowed to Pay Sales Tax on Products Sold to Customers in Texas

Texas has enacted legislation allowing retailers to pay sales tax on products they sell to customers.

Hawaii to Require Mandatory Electronic Filing for Certain Tax Types

The Hawaii Department of Taxation issued an announcement regarding mandatory filing of electronic returns for certain tax types, effective October 1, 2019.

Illinois Enacts Marketplace Nexus Legislation

Illinois has enacted legislation including marketplace nexus provisions, effective January 1, 2020.

Maryland Enacts Marketplace Nexus Legislation

Maryland has enacted legislation with marketplace nexus provisions, effective October 1, 2019.

Colorado Codifies Economic Nexus Rule and Enacts Marketplace Nexus Legislation

Colorado has enacted legislation that codifies the state’s economic nexus ruling, effective June 1, 2019, and creates new requirements for marketplace facilitators, effective October 1, 2019.

Texas Enacts Marketplace Nexus Legislation

Texas has enacted legislation with marketplace nexus provisions, effective October 1, 2019.

Arizona Enacts Economic and Marketplace Nexus Legislation

Arizona has enacted legislation with economic and marketplace nexus provisions, effective October 1, 2019.

Vermont Enacts Marketplace Nexus Legislation

Vermont has enacted new requirements for marketplace facilitators, effective June 1, 2019.

Illinois Introduces New Tax Amnesty Program

The Illinois DOR will run a tax amnesty program from October 1, 2019 through November 15, 2019 that covers taxable periods after June 30, 2011 and prior to July 1, 2018.

Minnesota Enacts Marketplace and Affiliate Nexus Legislation

Minnesota amended its definition of a retailer maintaining a place of business in the state as part of numerous sales and use tax nexus amendments.

Online Subscription-Based Educational Curriculum Not Taxable in Texas

Sales of an online subscription-based educational curriculum were exempt from Texas sales and use tax since the curriculum is primarily instructional in nature.

Oklahoma Extends Enterprise Zone Incentives

Oklahoma extended the deadline for companies to become certified and receive incentives for investment or development in an enterprise zone.

Massachusetts Court Dismisses Lawsuit Regarding Retroactive Application of Economic Nexus Regulation

The Massachusetts Superior Court dismissed a lawsuit filed by online retailers regarding retroactive application of the state’s economic nexus regulation.

Tennessee Enacts Legislation to Enforce Economic Nexus Rules

Tennessee will require out-of-state sellers that exceed $500,000 in sales into the state to collect sales and use tax, effective July 1, 2019.

Oklahoma Enacts Changes to Economic Nexus Provisions

Effective November 1, 2019, Oklahoma has enacted changes to its existing economic nexus provisions.

Texas Authorizes State Comptroller to Establish Uniform Local Tax Rate for Remote Sellers

Texas has enacted legislation that authorizes the state comptroller to establish a single uniform tax rate for remote sellers to collect and remit local sales and use taxes.