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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.

California Expands Sales Tax to Software and SaaS Under SB 122

With the passage of SB 122, California’s definition of “tangible personal property” (TPP) has expanded to include certain digital products, specifically prewritten (canned) computer software, regardless of how it is delivered. Historically, California limited sales tax to items that could…

Washington Approves Cash Rounding for In-Person Transactions

Washington\’s new cash rounding law (HB 2334) lets retailers round to the nearest nickel in person — but sales tax stays calculated on the original price.

South Dakota Department of Revenue Moving to Electronic Account Notifications

South Dakota’s Department of Revenue is shifting toward electronic account notifications, reinforcing its broader move to online tax account management through EPath and other digital services. Learn what the change means for businesses, filing workflows, and tax account communication.

Colorado Ends Downloaded Software Tax Exemption Under HB 26-1223

Colorado HB 26-1223 makes downloaded software taxable starting January 1, 2027, and likely brings SaaS into the tax base. See the new exemption rules.

Colorado Refines Sales Tax Exemptions for Prepared Food Sales

Colorado\’s HB 26-1223 gives retailers a tiered sales tax exemption or credit on gas and electricity, based on prepared food sales share. Effective 2026.

Utah Imposes Sales and Use Tax on Many Digital Products

Beginning July 1, 2026, Utah\’s sales and use tax will apply to digital products, SaaS, streaming, and gaming services under SB 162. See what changed.

Maryland Removes Sales Tax from School Book Fairs

Maryland\’s new exemption removes sales and use tax from qualifying school book fairs starting July 1, 2026. See how schools, PTOs, and vendors qualify.

Maryland’s New Tech Tax Targets Digital Services

The Budget Reconciliation and Financing Act of 2025 (House Bill 352) was signed by the Maryland Governor on May 20, 2025. This bill builds on the state’s 2021 expansion of the digital goods and services tax, imposing a 3% sales tax on a broad range of data and information technology services.

Indiana Enacts Tax Amnesty Program

Indiana’s Department of Revenue will offer a limited‑time amnesty program for unpaid state tax liabilities due before January 1, 2023 — with penalties and interest waived. Find out who qualifies and how to participate before the window closes.

Yetter Consulting Services, Inc. Named to Inc.’s 2026 Best Workplaces List

Yetter Consulting Services has been named to Inc.\’s 2026 Best Workplaces — recognized for a values-driven culture in its 30th year.

Colorado Increases Retail Delivery Fee Rate, Effective July 1, 2026

The Colorado Department of Revenue recently reviewed the Retail Delivery Fee (RDF) for the upcoming fiscal year and increased it from $0.28 to $0.31, effective July 1, 2026. This revision is meant to adjust for inflation and ensure the revenue…

Colorado Enacts Exemption for Sales by Destination Management Companies

Colorado has enacted a sales and use tax exemption for destination management companies (DMCs) under S.B. 128, effective July 1, 2027. See which services qualify.

Utah Expands Digital Tax Base with New Targeted Advertising Tax

Utah enacted a new tax on targeted advertising, applying an annual levy tied to the state sales tax rate on qualifying ad revenue attributed to Utah users. The law applies to certain large advertising businesses and is effective for tax years beginning on or after Jan. 1, 2027.

Failure to Remit Collected Sales Tax Results in Extended Statute and Penalty for CA Business

The California Office of Tax Appeals upheld a sales tax assessment against a business that underreported taxable sales and failed to remit tax reimbursement collected from customers. The case confirms that fraud can extend the statute of limitations beyond three years and support a 40% penalty for failure to remit collected tax.

Alabama Approves Change to Sales Tax Rules for Credit Card Fees

Alabama approved a change to its sales and use tax rules so credit card transaction fees added to a purchase will be excluded from the taxable sales price starting Sept. 1, 2026. Learn what changes for retailers, invoices, and compliance.

Mississippi Extends Sales Tax Exemption for Health Care Industry Facilities

Mississippi has extended the sales tax exemption for materials, machinery, and equipment used to construct, expand, or improve qualifying health care industry facilities under the Health Care Industry Zone Act. Learn what the extension covers and how it affects eligible projects.

Utah Approves Sales Tax Breaks to Support Public Transit Construction

Utah provides a sales tax exemption for construction materials sold to public transit districts and, in qualifying cases, to subcontractors when the property is clearly identified and becomes part of transit-owned real property. Learn what qualifies and how the rules support public transit construction projects.

Amazon Inventory Triggers California Tax Bill for Online Seller

A recent decision by the California Office of Tax Appeals highlights a growing issue for online sellers that simply storing products in a state, even without a physical office, can create unexpected tax obligations.

Georgia Tax Tribunal Orders Uber To Charge Tax On Safe Rider Fee, Pay Uncollected Taxes

The Georgia Tax Tribunal issued a pair of orders in the case of Uber Technologies Inc. v. Crittenden, determining that Uber underpaid its sales tax liability by several million dollars by not including its Safe Rider Fee in its taxable basis.

Louisiana Launches New Combined Sales Tax Filing System

Louisiana has launched a new Combined State and Local Sales Tax Return through Parish E-File, allowing businesses to file one uniform return for state and parish sales and use tax. Learn when it applies, what changes for filing frequency, and key compliance issues businesses should review.

Michigan Court Clarifies Resale Exemption

A Michigan court decision clarifies how the resale exemption applies when property is purchased for resale but used temporarily before sale. The ruling offers important guidance for dealers, resellers, and businesses defending sales or use tax assessments.

North Dakota Clarifies Sales Tax Rules for Native American Transactions

North Dakota guidance explains when sales to enrolled Native Americans on a reservation are exempt, when non-Native Americans retailers must still collect tax, and how use tax can apply after goods leave the reservation. It also notes that tribal-state agreements can override the default rules.

Michigan Court Reinforces Strict Invoice Requirements for Labor Exemptions

A Michigan Court of Appeals decision confirms that businesses claiming sales tax exemptions for labor must properly itemize exempt labor charges on invoices and keep adequate records. The ruling highlights heightened audit risk when documentation is incomplete or invoice detail is missing.

Missouri Clarifies Sales Tax Treatment for Ice Sold in Vending Machines

A Missouri Department of Revenue letter ruling explains how bulk and bagged ice sold through vending machines is taxed, including the special vending-machine sales tax basis and sourcing rules. Learn what ice sellers and vending operators need to know.