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.
The Louisiana Legislature has passed legislation that would establish a centralized sales tax commission and ultimately break up the state’s current systems of collections.
A significant change for remote out of state sellers and marketplace facilitators making sales into Illinois is occurring as of January 1, 2021, regarding the collection of sales and use tax, sourcing, and tax rates, and this will impact your…
Maryland is currently offering a vendor credit of up to $3,000 on sales tax returns for the months of March, April, and May 2021.
Effective October 1, 2021, Tennessee taxpayers can now go directly to the state to request sales tax refunds after contacting the dealer first.
A North Carolina company provides subscriptions to industry specific information in their cloud which customers can access by paying for a subscription.
Effective March 14, 2021, the sale of canned or commercial off-the-shelf software obtained electronically is considered a digital good and is subject to Maryland sales and use tax, as well as the sale of electronically delivered software and software as a service (SaaS).
The Iowa Department of Revenue adopted new rules on bundled transactions and specified digital products to fully implement the language and definitions part of legislation enacted in 2018.
Oklahoma has enacted an exemption for non-profit 501(c)(3) organizations on the construction of affordable housing for low income residents.
It is presumed in Idaho that all sales are subject to sales tax in order to prevent sales and use tax evasion.
The Arkansas Supreme Court affirmed that purchases of steel grit used by a company manufacturing pipes qualified for the sales and use tax manufacturing equipment exemption.
Pennsylvania is offering a voluntary compliance program for businesses that have inventory or store property in-state but are not registered to collect and remit taxes.
The Louisiana Board of Tax Appeals corrected the Louisiana Department of Revenue’s incorrect denial of a taxpayer’s refund claim for the purchase of sodium hydroxide.
Arkansas’ sales tax holiday has been amended to include electronic devices due to the state of emergency during COVID-19.
Tennessee’s new law signed by the Governor provides a sales and use tax exemption for online access to qualified continuing education courses.
A taxpayer’s cloud-based webcasting and virtual communications solution was not found subject to sales tax in New York.
West Virginia has enacted a consumers sales and service tax exemption for purchases of certain services and tangible personal property sold for the repair, remodeling, and maintenance of aircraft.
Remote sellers and marketplace facilitators are required to collect and remit tax if they exceed the state’s $100,000 threshold, effective July 1, 2021.
Remote sellers and marketplace facilitators are now required to register and collect tax no later than the first day of the month that is at the most 60 days after an economic nexus threshold is met.
South Carolina extended the COVID-19 tax relief with regards to the nexus for income and sales tax created by employees that are temporarily working in another jurisdiction due to COVID-19.
Kentucky has enacted legislation that affects marketplace providers that exceed the state’s economic nexus threshold, effective July 1, 2019.
The Kentucky Legislature has enacted legislation containing economic nexus provisions that become effective July 1, 2018.
Remote sellers and marketplace facilitators must register to collect tax in Florida if they exceed the state’s economic nexus threshold, effective July 1, 2021.
The New York Commissioner of Tax and Finance advised a petitioner that their reports of individual consumer data, which is provided only for the specific consumer to see, is not subject to sales tax.
In response to a taxpayer request, the North Carolina Department of Revenue completed a private letter ruling regarding sales tax payments on subscription fees for software as a service (SaaS).