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.
Businesses without physical presence in New York are required to collect and remit sales tax if they exceed the state’s economic threshold, effective June 21, 2018.
The Utah Tax Commission has issued guidance on how business activities can create sales tax nexus in Utah.
Ohio has enacted a sales tax exemption for sales of feminine hygiene products and certain incontinence products.
Ohio announced that the state will now accept tax payments via cryptocurrency with the launch of OhioCrypto.com.
Nebraska has issued a General Information Letter stating that the Tax Commissioner will grant a temporary penalty and interest waiver to certain remote sellers and marketplace facilitators.
A judge has held that Amazon owes uncollected taxes, penalties, and interest on third-party sales made pre-Wayfair.
All businesses that are licensed with the Arizona Department of Revenue are required to renew their Transaction Privilege Tax (TPT) license by January 1, 2020.
Arizona has enacted legislation with economic and marketplace nexus provisions, effective October 1, 2019.
Pre-installed component parts such as cables, conduits, and poles of telephone lines are subject to California sales and use tax.
Colorado has issued a private letter ruling stating that a remote seller that sells exempt products into the state has economic nexus.
Effective for sales made on or after January 1, 2020, Colorado will increase the amount of its vendor allowance from 3.33% to 4%.
Effective July 1, 2019, Washington has converted its sales and use tax exemption for purchases by nonresidents into a remittance program.
Effective October 1, 2019, D.C. has repealed two sales and use tax exemptions for purchases and sales by Qualified High Technology Companies.
Arkansas has enacted economic and marketplace nexus legislation, effective July 1, 2019.
The Massachusetts Superior Court dismissed a lawsuit filed by online retailers regarding retroactive application of the state’s economic nexus regulation.
Taking effect October 1, 2017, Massachusetts has taken an alternative approach to pure economic nexus approaches used by other states, proposing that certain activities internet vendors engage with do meet the substantial physical presence standard.
Kansas will require any remote seller making sales into Kansas to register to collect and remit tax, effective October 1, 2019.
Effective January 1, 2020, California has enacted a sales and use tax exemption for diapers and menstrual hygiene products.
New Jersey transient accommodation taxes and fees are only applicable if rented through marketplace or professionally managed unit.
Effective July 28, 2019, the production and sale of renewable natural gas is no longer subject to Washington public utility tax.
New Jersey has enacted legislation that phases out the state sales tax on medical cannabis over a period of three years.
The Washington Department of Revenue has issued a statement regarding the taxability of bitcoin-related activities.
Effective October 1, 2019, the District of Columbia is increasing the sales and use tax rate on sales of soft drinks to 8%.
Ohio has enacted legislation that creates new requirements for certain remote sellers, effective August 1, 2019, and marketplace facilitators, effective September 1, 2019.