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.

Oklahoma Makes Changes to Qualifications of Marketplace Facilitators

Oklahoma amended their definition of marketplace facilitator to include any person that facilitates any retail sales of “products,” not only retail sales of “tangible personal property.”

Pennsylvania Provides Notice for All Recent Taxability Changes

Pennsylvania has provided a notice that details the changes made to their state laws regarding sales tax.

Washington Enforces Collection of Sales Tax for Renewable Energy Equipment Sales

Washington Department of Revenue held a taxpayer accountable for collecting sales tax on their retail sales to a renewable energy company.

Indiana Enacts Marketplace Nexus Legislation

Indiana has enacted legislation with marketplace nexus provisions, effective July 1, 2019.

Colorado Imposes New Retail Delivery Fee

Colorado will impose a $0.27 retail delivery fee beginning on July 1, 2022.

Utah Issues Guidance on Taxing Sales of Tangible Personal Property Attached to Real Property

In May 2022, the Utah State Tax Commission released a publication regarding the sales taxation of tangible personal property attached to real property, as well as guidelines on who must collect and pay the sales tax on those sales.

Pennsylvania Online Sales Tax System Changing to myPATH

Pennsylvania is changing the way that taxpayers will electronically file sales and use and excise returns, make payments, and renew licenses, among other services.

Florida Lowers Electronic Sales Tax Filing Threshold

Effective January 1, 2023, Florida is lowering their threshold for the electronic filing of sales taxes.

Massachusetts Cookie Nexus Challenged

In the US Supreme Court decision, South Dakota v. Wayfair, it was made clear that taxing sales from out-of-state sellers cannot be applied retroactively and electronic cookies do not constitute physical presence according to the Massachusetts Appellate Tax Board in a recent ruling.

Florida Offering Over One Billion In Tax Relief

On May 6, 2022 the Governor of Florida, Ron DeSantis signed HB 7071, offering $1.2 billion in tax relief, by means of gas tax and sales tax holidays.

State of Minnesota Determines Credit Card Processing Fees Subject to Sales Tax

On April 25, 2022, the Minnesota Tax Court ruled that a credit card surcharge is subject to sales and use tax.

Marketplace Providers in Wisconsin Must Collect Resort Tax

On May 5, 2022, the Wisconsin Department of Revenue (DOR) published in a notice that marketplace providers are responsible for the collection and remittance of the state of Wisconsin’s premier resort taxes.

Virginia Expands Sales Tax Exemption for Network Equipment

The Governor of Virginia, Glenn Youngkin, has signed H.B. 1155, which expands the sales and use tax exemption on equipment that is used to provide internet services.

State of Connecticut Rules Online Learning Plans Not Taxable as Digital Goods

On April 21, 2022, the Connecticut Department of Revenue issued Ruling No. 2022-2 determining that online learning plans are not taxable digital goods.

Certain Large Data Centers’ Purchases Exempt from Sales Tax in Nebraska

The Governor of Nebraska, Pete Ricketts recently signed a bill that will exempt sales tax on certain purchases made by large data centers.

Michigan Guidance on Prepared Food

On March 31, 2022, a Revenue Administration Bulletin was issued by the Michigan Department of Treasury explaining how sales and use tax will be handled on prepared foods and cooked meals.

Colorado Won’t Require Local Licenses from Remote Sellers

Colorado will no longer require remote sellers, “retailers without physical presence or with only incidental physical presence,” to have local licenses in the state’s approximately 70 home-rule cities.

Kentucky Provides Emergency Amnesty Program

Kentucky is providing an amnesty program for all taxes administered by the Department of Revenue; it also includes certain federal obligations referred to the DOR for collection.

Certain Agricultural Products Exempt from Sales and Use Tax in Alabama

The governor of Alabama, Kav Ivey (R) recently signed various bills applying to tax relief, one including agricultural products being exempt from sales and use tax under certain circumstances.

New York Upholds Taxability of Gift Card Promotions

The New York Supreme Court, Appellate Division held Apple Inc. accountable for not collecting an appropriate amount of sales tax on the promotional gift cards given with certain purchases.

Colorado Use Tax Exemption for Construction Materials Used for Public Schools

Colorado enacted a use tax exemption for construction materials used to build and renovate public schools across the state, including home rule cities.

Illinois Makes Cuts to Grocery and Gas Taxes

Illinois’ legislative session is resulting in tax cuts across grocery and fuel taxes.

Alaska Remote Seller Sales Tax Commission Approves Remote Seller Sales Tax Code

The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.

Utah Creates Sales Tax Exemption for Electrical Facilities

Utah created a sales and use tax exemption for charges related to the construction, operation, maintenance, repair, or replacement of “distribution electrical cooperative or a wholesale electrical cooperative” facilities.