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 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 has expanded the state’s manufacturing sales and use tax exemption to include production related tangible personal property, effective July 1, 2019.
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 raised the threshold for its Occasional Sale Exemption to $2,000.
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.
Effective July 1, 2019, sales of antique motor vehicles are exempt from Louisiana state and local sales and use tax.
Effective January 1, 2020, sales of industrial hemp-derived CBD (cannabidiol) products are subject to a 3% Louisiana excise tax.
Nevada has enacted legislation with marketplace nexus provisions for marketplace facilitators and marketplace referrers, effective October 1, 2019.
Texas has enacted legislation allowing retailers to pay sales tax on products they sell to customers.
The Hawaii Department of Taxation issued an announcement regarding mandatory filing of electronic returns for certain tax types, effective October 1, 2019.
Illinois has enacted legislation including marketplace nexus provisions, effective January 1, 2020.
Maryland has enacted legislation with marketplace nexus provisions, effective October 1, 2019.
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 has enacted legislation with marketplace nexus provisions, effective October 1, 2019.
Arizona has enacted legislation with economic and marketplace nexus provisions, effective October 1, 2019.
Vermont has enacted new requirements for marketplace facilitators, effective June 1, 2019.
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 amended its definition of a retailer maintaining a place of business in the state as part of numerous sales and use tax nexus amendments.
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 extended the deadline for companies to become certified and receive incentives for investment or development in an enterprise zone.
The Massachusetts Superior Court dismissed a lawsuit filed by online retailers regarding retroactive application of the state’s economic nexus regulation.
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.
Effective November 1, 2019, Oklahoma has enacted changes to its existing economic nexus provisions.
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.