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.
Michigan held that sales of container recycling machines qualify for the state’s sales and use tax exemption on machinery used in industrial processing.
The Tennessee DOR has issued a ruling discussing the application of sales and use tax to the installation of household appliances.
A remote seller who makes sales through a marketplace facilitator established physical presence nexus in Washington by having inventory digitally reassigned there.
Arizona has amended the treatment of gratuities for TPT purposes.
The South Carolina DOR has announced a new Consolidated Sales Tax Return filing option for businesses that have multiple locations.
A franchisee of restaurants with several Virginia locations failed to provide sufficient documentation to verify exempt sales under audit.
An IT provider’s service agreements were subject to North Carolina sales and use tax since the agreements met the definition of a taxable service contract.
The Kansas Department of Revenue has issued guidance regarding the sales tax treatment of transactions related to digital currency.
The Pennsylvania Department of Revenue has indicated that cloth face masks are now exempt from Pennsylvania sales tax.
Effective November 1, 2020, taxpayers are required to renew their Alabama tax licenses on an annual basis.
A taxpayer’s charges for annual and family memberships constituted exempt membership dues and not taxable lump-sum admissions fees in Alabama.
Purchases of furniture were not exempt from Oklahoma sales and use tax since they were made prior to the effective date of the taxpayer’s exemption eligibility
West Virginia has provided updated guidance regarding the state’s voluntary disclosure agreement process.
Effective July 1, 2021, Vermont will require marketplace facilitators to collect the Universal Service Charge on retail sales of prepaid wireless telecommunications services
Effective February 1, 2021, the Arizona DOR will discontinue mailing of paper Transaction Privilege Tax returns to taxpayers.
The Tennessee DOR has added three new FAQs to its website discussing the taxability of pre-recorded videos of online courses.
Colorado has issued a private letter ruling stating that sales of a backup service provided by an information technology provider are not subject to tax.
Missouri has issued a letter ruling regarding sales made by a retailer that has retail locations in Missouri and makes online sales as well.
Effective January 1, 2021, Arizona’s threshold for Transaction Privilege Tax (TPT) electronic filing and paying lowers to $500.
A taxpayer’s provision of order management services was properly subject to Texas sales and use tax since the services qualified as taxable data processing services
Ohio has revised an information release to provide guidance on sourcing sales for marketplace facilitators.
The Georgia Department of Revenue has issued guidance regarding exempt nonprofit organizations.
A construction contractor was subject to California use tax on materials that it purchased with resale certificates since the contractor failed to establish that it was engaged in the business of selling materials.
Maryland held that electronic gaming devices were properly characterized as games of entertainment for purposes of being assessed Admissions and Amusement (A&A) Taxes.