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.
On May 24, 2023, Minnesota Gov. Tim Walz signed legislation which establishes a retail delivery fee (RDF) for the state of Minnesota.
The Missouri Department of Revenue issued a letter ruling clarifying which party in a drop shipping transaction is ultimately liable for collecting tax from Missouri customers.
Indiana has enacted legislation that makes changes to the state’s sales tax exemption for sales of tangible personal property by nonprofit organizations.
The Indiana Department of Revenue (DOR) denied a taxpayer’s refund claim for sales tax paid on the purchase of a swim spa, which the taxpayer claimed is used for medical treatment.
Effective July 1, 2023, Washington has enacted a sales and use tax exemption for telecommunications infrastructure projects involving a federally recognized Indian tribe.
On May 4, 2023, Colorado Governor Jared Polis signed legislation that creates an exemption from the state’s 27-cent Retail Delivery Fee (RDF) for businesses with retail sales of $500,000 or less in the prior calendar year.
The California Office of Tax Appeals (OTA) determined that the owner of a California restaurant owes sales tax on orders made through delivery websites.
The California Department of Tax and Fee Administration (CDTFA) has issued guidance to registered fuel retailers who may not have properly claimed the California partial sales and use tax exemption for diesel fuel.
Effective April 26, 2023, delivery and installation charges are excluded from the “sales price” and “purchase price” for purposes of Michigan sales and use tax if conditions are met.
Oklahoma H.B. 2289 has changed provisions in three key areas: obtaining sales tax permits, organizing special events, and tax lien sales.
Initiative 82 – passed by District of Columbia voters in November 2022 – eliminated the tipped minimum wage for servers, bartenders and tipped workers. To reach D.C.’s minimum wage, the difference is made up with gratuities, whether voluntarily given by…
Effective July 1, 2023, Mississippi has enacted a sales tax exemption for sales of coins, currency and bullion. “Bullion” means a bar, ingot, or coin: Manufactured, in whole or in part, of gold, silver, platinum, or palladium; That was or…
Effective 91 days after the close of the current legislative session, Arizona no nonprofit organizations that qualify for exemptions to the state\’s Transaction Privilege Tax will no longer be required to annually re-certify their exempt status.
Arkansas has enacted legislation that creates a sales and use tax exemption for qualifying data center equipment and costs and certain services provided to a data center.
A non-profit professional healthcare organization’s sales of a learning system, subscriptions to its journal, and annual membership dues were exempt from Texas sales and use tax.
A recently enacted Utah bill changes how motor vehicles involved in car-sharing platforms are taxed.
Effective July 1, 2023, Tennessee has enacted legislation that amends the state’s definition of “industrial machinery” for purposes of the state’s industrial machinery exemption.
Mississippi Governor Tate Reeves signed S.B. 2449 into law on March 28, requiring sales and use tax to be charged on computer software and services. This law also entails an exemption for any software that is stored outside the state. The law goes into effect on July 1, 2023.
The Internal Revenue Service (IRS) has issued a news release stating that Arkansas storm victims now have until July 1, 2023 to file various federal individual and business tax returns and make tax payments.
The District of Columbia Court of Appeals affirmed the denial of George Washington University Hospital’s (GWUH) refund claim for nearly $1,000,000 in sales tax collected between 2016 and 2019.
A Washington appellate court has ruled against the state Department of Revenue and a lower court\’s summary judgement, and ruled in favor of a company that collects and transmits data for Washington-based power companies.
The Court of Appeals of Washington determined that Alstom Power Inc. was required to pay Washington use tax for a turbine rehabilitation project.
Virginia has extended its exemption for raw materials, fuel, power, supplies, and machinery used in the drilling, extrusion, or processing of natural gas and oil, and items related to the reclamation of well areas, until July 1, 2024.
The Illinois Appellate Court determined that Wendella Sightseeing, Inc. was not liable for the City of Chicago’s amusement tax due to a federal statute.