News & Tips

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.

New York Releases Guidance on Economic Nexus Threshold and Requirements for Remote Sellers

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.

Utah Issues Guidance on Business Activities and Sales Tax Nexus

The Utah Tax Commission has issued guidance on how business activities can create sales tax nexus in Utah.

Ohio Enacts Exemption for Feminine Hygiene Products and Incontinence Products

Ohio has enacted a sales tax exemption for sales of feminine hygiene products and certain incontinence products.

Ohio Now Accepts Cryptocurrency as Tax Payment

Ohio announced that the state will now accept tax payments via cryptocurrency with the launch of OhioCrypto.com.

Nebraska Announces Temporary Penalty and Interest Relief for Certain Remote Sellers and Marketplace Facilitators

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.

South Carolina Holds that Amazon Owes Tax on Pre-Wayfair Third Party Sales

A judge has held that Amazon owes uncollected taxes, penalties, and interest on third-party sales made pre-Wayfair.

Arizona TPT License Renewals Due January 1, 2020

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 Enacts Economic and Marketplace Nexus Legislation

Arizona has enacted legislation with economic and marketplace nexus provisions, effective October 1, 2019.

Pre-Installation Telecommunications Component Parts Taxable in California

Pre-installed component parts such as cables, conduits, and poles of telephone lines are subject to California sales and use tax.

Remote Seller of Exempt Products Has Economic Nexus in Colorado

Colorado has issued a private letter ruling stating that a remote seller that sells exempt products into the state has economic nexus.

Colorado Increases and Caps Vendor Allowance on Sales Tax

Effective for sales made on or after January 1, 2020, Colorado will increase the amount of its vendor allowance from 3.33% to 4%.

Washington Converts Nonresident Exemption to Remittance Program

Effective July 1, 2019, Washington has converted its sales and use tax exemption for purchases by nonresidents into a remittance program.

District of Columbia Repeals Sales Tax Exemption for Qualified High Technology Companies

Effective October 1, 2019, D.C. has repealed two sales and use tax exemptions for purchases and sales by Qualified High Technology Companies.

Arkansas Enacts Economic and Marketplace Nexus Legislation

Arkansas has enacted economic and marketplace nexus legislation, effective July 1, 2019.

Massachusetts Court Dismisses Lawsuit Regarding Retroactive Application of Economic Nexus Regulation

The Massachusetts Superior Court dismissed a lawsuit filed by online retailers regarding retroactive application of the state’s economic nexus regulation.

Massachusetts Proposes New 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 Releases Unprecedented Remote Seller Policy

Kansas will require any remote seller making sales into Kansas to register to collect and remit tax, effective October 1, 2019.

California Enacts Exemptions for Diapers and Menstrual Hygiene Products

Effective January 1, 2020, California has enacted a sales and use tax exemption for diapers and menstrual hygiene products.

New Jersey Limits Scope of Transient Accommodations Subject to Taxes and Fees

New Jersey transient accommodation taxes and fees are only applicable if rented through marketplace or professionally managed unit.

Washington Issues Guidance on Taxability of Renewable Natural Gas

Effective July 28, 2019, the production and sale of renewable natural gas is no longer subject to Washington public utility tax.

New Jersey to Phase Out Sales Tax on Medical Cannabis

New Jersey has enacted legislation that phases out the state sales tax on medical cannabis over a period of three years.

Washington Issues Guidance on Taxability of Bitcoin-Related Activities

The Washington Department of Revenue has issued a statement regarding the taxability of bitcoin-related activities.

District of Columbia Increases Tax Rate on Soft Drinks

Effective October 1, 2019, the District of Columbia is increasing the sales and use tax rate on sales of soft drinks to 8%.

Ohio Enacts New Economic Nexus Provisions and Marketplace Nexus Legislation

Ohio has enacted legislation that creates new requirements for certain remote sellers, effective August 1, 2019, and marketplace facilitators, effective September 1, 2019.