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.
Sellers registered through SSTP may be contacted about other taxes in the member states where they register with the SSTP.
Effective October 22, 2019, sales and installation of computer cabling are exempt from Ohio sales and use tax but the contractor owes use tax on the cost of the materials installed into real property.
Utah has enacted legislation with numerous sales tax changes, effective April 1, 2020.
Texas has amended a tax regulation to apply the state’s economic nexus threshold to Texas franchise tax, beginning January 1, 2020.
Philadelphia has amended its tax regulations to apply an economic nexus threshold for purposes of the city’s Business Income & Receipts Tax.
The Pennsylvania Department of Revenue has issued a bulletin with guidance on the proper use of direct pay permits.
Hawaii has enacted legislation with marketplace nexus and notice and reporting requirements provisions, effective January 1, 2020.
Effective July 1, 2019, video streaming services are subject to Kentucky excise tax and gross receipts taxes as taxable “multichannel video programming services.”
Effective January 1, 2020, Chicago’s Personal Property Lease Transaction Tax increases from 5.25% to 7.25% on charges for cloud services.
The purchase of point-of-sale (POS) services by a taxpayer was subject to Washington sales and use tax as taxable digital automated services.
Michigan has enacted new tax remittance requirements for marketplace facilitators, effective January 1, 2020.
Effective January 1, 2020, Washington will impose a B&O tax surcharge on businesses primarily engaged in one or more specified services.
Effective November 20, 2019, D.C. taxpayers are required to file the Consumer Use Tax return and remit payment through the MyTax.DC.gov website.
The city of Castle Pines, Colorado will become a self-collected home rule municipality, effective January 1, 2020.
The Florida sales tax rate imposed on commercial rentals will decrease from 5.7 to 5.5 percent, effective January 1, 2020.
Effective February 1, 2020, North Carolina has enacted marketplace nexus legislation.
Effective January 1, 2020, Oregon has enacted legislation that imposes a new gross receipts tax (corporate activity tax) on certain businesses.
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.