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.
Oklahoma amended their definition of marketplace facilitator to include any person that facilitates any retail sales of “products,” not only retail sales of “tangible personal property.”
Pennsylvania has provided a notice that details the changes made to their state laws regarding sales tax.
Washington Department of Revenue held a taxpayer accountable for collecting sales tax on their retail sales to a renewable energy company.
Indiana has enacted legislation with marketplace nexus provisions, effective July 1, 2019.
Colorado will impose a $0.27 retail delivery fee beginning on July 1, 2022.
In May 2022, the Utah State Tax Commission released a publication regarding the sales taxation of tangible personal property attached to real property, as well as guidelines on who must collect and pay the sales tax on those sales.
Pennsylvania is changing the way that taxpayers will electronically file sales and use and excise returns, make payments, and renew licenses, among other services.
Effective January 1, 2023, Florida is lowering their threshold for the electronic filing of sales taxes.
In the US Supreme Court decision, South Dakota v. Wayfair, it was made clear that taxing sales from out-of-state sellers cannot be applied retroactively and electronic cookies do not constitute physical presence according to the Massachusetts Appellate Tax Board in a recent ruling.
On May 6, 2022 the Governor of Florida, Ron DeSantis signed HB 7071, offering $1.2 billion in tax relief, by means of gas tax and sales tax holidays.
On April 25, 2022, the Minnesota Tax Court ruled that a credit card surcharge is subject to sales and use tax.
On May 5, 2022, the Wisconsin Department of Revenue (DOR) published in a notice that marketplace providers are responsible for the collection and remittance of the state of Wisconsin’s premier resort taxes.
The Governor of Virginia, Glenn Youngkin, has signed H.B. 1155, which expands the sales and use tax exemption on equipment that is used to provide internet services.
On April 21, 2022, the Connecticut Department of Revenue issued Ruling No. 2022-2 determining that online learning plans are not taxable digital goods.
The Governor of Nebraska, Pete Ricketts recently signed a bill that will exempt sales tax on certain purchases made by large data centers.
On March 31, 2022, a Revenue Administration Bulletin was issued by the Michigan Department of Treasury explaining how sales and use tax will be handled on prepared foods and cooked meals.
Colorado will no longer require remote sellers, “retailers without physical presence or with only incidental physical presence,” to have local licenses in the state’s approximately 70 home-rule cities.
Kentucky is providing an amnesty program for all taxes administered by the Department of Revenue; it also includes certain federal obligations referred to the DOR for collection.
The governor of Alabama, Kav Ivey (R) recently signed various bills applying to tax relief, one including agricultural products being exempt from sales and use tax under certain circumstances.
The New York Supreme Court, Appellate Division held Apple Inc. accountable for not collecting an appropriate amount of sales tax on the promotional gift cards given with certain purchases.
Colorado enacted a use tax exemption for construction materials used to build and renovate public schools across the state, including home rule cities.
Illinois’ legislative session is resulting in tax cuts across grocery and fuel taxes.
The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.
Utah created a sales and use tax exemption for charges related to the construction, operation, maintenance, repair, or replacement of “distribution electrical cooperative or a wholesale electrical cooperative” facilities.