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 will require out-of-state retailers that exceed an economic threshold to collect use tax on sales into California, effective April 1, 2019.
The California Department of Tax and Fee Administration has issued a publication discussing the treatment of sales to the U.S. Government for California sales and use tax purposes.
Royalties paid for intellectual property used in operating video game machines in a casino resort were exempt from Pennsylvania sales and use tax.
Effective January 1, 2019, customers seeking sales tax refunds from the Michigan Department of Treasury must use a new form.
The Ohio Supreme Court ruled that promotional items given to fans at Cincinnati Reds baseball games qualify for Ohio’s sale for resale exemption.
The Tennessee Department of Revenue Issued a letter ruling to explain the how sales tax applies to a taxpayer’s purchase and distribution of gift cards.
A retailer’s sale of glucose test strips, lancing devices, and lancets are exempt from Vermont sales and use tax since they were used in medical diagnosis or treatment.
Ohio announced that the state will now accept tax payments via cryptocurrency with the launch of OhioCrypto.com.
In the November 6, 2018 midterm elections, Nevada citizens voted to approve two new sales tax exemptions.
On November 8, 2018, the New Mexico Taxation and Revenue Department announced a tax amnesty program that will run through December 31, 2018.
Connecticut’s Voluntary Disclosure Program allows businesses that are not in compliance with Connecticut tax laws to voluntarily come forward to bring their accounts into compliance in return for favorable terms.
New Jersey legislature enacted legislation requiring the Division of Taxation to establish a 90-day state tax amnesty period.
California issued an updated tax guide for the state’s expanded manufacturing, research, and development partial sales and use tax exemption.
A taxpayer’s carpet cleaning services are exempt from New York sales tax, but its other cleaning services and floor repair services are subject to sales tax.
Washington has addressed options for businesses to report or recognize income from unredeemed and abandoned gift cards.
Effective October 1, 2018, Software as a Service (SaaS) is subject to Rhode Island sales and use tax.
Washington has provided guidance informing federal government employees that their purchases are only exempt from Washington sales tax if they are paid for by the federal government.
Effective January 22, 2019, booking agents are required to collect Pennsylvania state and local hotel occupancy taxes on the full retail rate charged for a hotel room.
In a private letter ruling, the Texas Comptroller found a taxpayer’s mobile application program and bundled services taxable as data processing services.
The South Carolina Department of Revenue will require remote sellers to collect and remit tax if they exceed the state’s economic nexus threshold, effective November 1, 2018.
An out-of-state seller’s sales of products fulfilled by a third-party warehouse in Missouri were subject to Missouri sales tax.
Out-of-state business performing specified Hurricane Florence disaster repair work are not required to register or file and pay South Carolina sales tax.
New Jersey has enacted marketplace nexus legislation that requires marketplace facilitators to collect sales tax on sales they facilitate for marketplace sellers, effective November 1, 2018.
The District of Columbia has proposed economic nexus legislation that would require remote sellers to collect sales tax on sales into the U.S. capital if they exceed an economic threshold.