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.
Tennessee enacted new economic nexus regulations, applicable to remote sellers who engage in regular solicitation of consumers in Tennessee through any means and make sales to Tennessee consumers exceeding a certain threshold.
Effective retroactively to October 1, 2019, North Carolina has enacted sales and use tax exemptions for certain digital goods.
Effective July 1, 2020, charges for internet access are no longer subject to Ohio sales and use tax.
Effective July 1, 2020, separately stated charges for internet access are no longer subject to Texas sales tax.
Effective July 1, 2020, charges for internet access are no longer subject to South Dakota state and municipal sales tax.
Effective July 1, 2020, North Carolina has expanded its large fulfillment facility exemption.
Effective July 1, 2020, charges for internet access services are no longer subject to Wisconsin sales and use tax.
Arkansas has issued a letter opinion regarding the filing obligations of marketplace sellers who make sales only through a marketplace facilitator.
D.C. has issued a notice regarding the sales tax treatment of restaurant sales of food, drink and alcohol made through a marketplace facilitator.
Effective July 1, 2020, Maryland has enacted a sales and use tax exemption on certain personal property for qualified data centers.
For the duration of the coronavirus state of emergency, Rhode Island will not seek to establish nexus for sales and use or corporate income tax purposes solely because an employee is temporarily working from home.
To help reduce the financial impact of COVID-19, Chicago has extended tax payment due dates for the periods July 2019 through September 2020.
Effective July 1, 2020, Louisiana has enacted marketplace nexus provisions.
Maryland has extended the sunset date for the imposition of sales tax on peer-to-peer car sharing services until June 30, 2021.
In Virginia, a transaction for the sale and installation of a manufactured sign, including permanently attached supports, is a taxable sale of tangible personal property regardless of the fact that the sign may become part of real property.
Fees charged to a road construction contractor for mixing concrete for use in road construction were exempt in South Carolina.
Effective July 1, 2020, Maryland has enacted a sales and use tax exemption for specified hearing aid items.
A manufacturer’s sales of coffee and brewing equipment were subject to Alabama’s reduced sales and use tax rate since the products qualify as machines used to process tangible personal property.
A taxpayer’s sales of digital planners and educational video courses were taxable in Arkansas since they qualify as taxable digital goods.
The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.
Effective April 1, 2020, the Cook County Department of Revenue will no longer collect amusement tax on sales of paid television.
Design services provided by a home staging company were not subject to Virginia sales tax.
A taxpayer was denied a refund of Indiana sales tax paid on purchases of computer software delivered to Indiana since Indiana does not offer a temporary storage exemption for sales tax.
A church was denied a request for exemption from Arkansas sales tax on purchases of janitorial supplies, office supplies, groceries and packaged food, and curriculum.