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.

Maryland Enacts Exemption for Commercial Building Cleaning Services

Effective April 30, 2019, Maryland sales and use tax does not apply to cleaning services for a commercial or industrial building owned by a common ownership community or a retirement community used for specified services.

Illinois Amends Voluntary Disclosure Procedure

The Illinois Voluntary Disclosure Program will now be run through the Problems Resolution Division.

Tariffs Included in Purchase Price in Wisconsin

Tariffs directly imposed on importers and passed on to customers are subject to Wisconsin sales and use tax as part of the purchase price.

Indiana Enacts Marketplace Nexus Legislation

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

Mississippi Enacts Changes to Annual Back to School Sales Tax Holiday and Creates New Nonprofit Exemptions

Mississippi has enacted legislation that makes changes to the state’s annual back-to-school sales tax holiday.

New York Enacts Marketplace Nexus Provisions

As part of its 2019-2020 budget package, New York has enacted marketplace nexus provisions, effective June 1, 2019.

California Enacts Marketplace Nexus Provisions, Changes Economic Nexus Threshold

California has enacted legislation with marketplace nexus provisions and a change to the state’s economic nexus threshold.

New Mexico Enacts Economic and Marketplace Nexus Legislation

New Mexico has enacted legislation with economic nexus and marketplace nexus provisions, effective July 1, 2019.

Rhode Island Enacts New Economic and Marketplace Nexus Provisions

Rhode Island has enacted new economic and marketplace nexus provisions, effective July 1, 2019.

Idaho Enacts Economic and Marketplace Nexus Legislation

Idaho has enacted legislation with economic nexus and marketplace nexus provisions, effective June 1, 2019.

Hawaii Enacts Legislation with Marketplace Nexus and Notice & Reporting Requirements Provisions

Hawaii has enacted legislation with marketplace nexus and notice and reporting requirements provisions, effective January 1, 2020.

Arkansas Enacts Economic and Marketplace Nexus Legislation

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

Utah Enacts Law for Marketplace Facilitators

Utah has enacted marketplace nexus legislation, effective October 1, 2019.

West Virginia Codifies Economic Nexus Provisions and Enacts Marketplace Nexus Legislation

West Virginia has enacted legislation that requires remote sellers, marketplace facilitators, and referrers that satisfy the state’s economic nexus requirements to collect use tax, effective July 1, 2019.

North Carolina Codifies Economic Nexus Provisions

North Carolina has enacted legislation that codifies economic provisions that the state previously issued in a policy directive.

Kentucky Enacts Exemption for Specified Services if Certain Conditions Are Met

Kentucky has enacted legislation that exempts specified services from taxation if one of the following conditions is met: The services were sold prior to January 1, 2019 and gross receipts from the sales were less than $6000 in calendar year…

North Dakota Enacts Marketplace Nexus Legislation

Effective October 1, 2019, North Dakota has enacted marketplace nexus provisions.

Kentucky Enacts Marketplace Nexus Provisions

Kentucky has enacted legislation that affects marketplace providers that exceed the state’s economic nexus threshold, effective July 1, 2019.

Nebraska Codifies Economic Nexus and Enacts Marketplace Nexus Legislation

Effective April 1, 2019, Nebraska has enacted legislation with economic and marketplace nexus provisions.

Virginia Enacts Economic Nexus Provisions for Remote Sellers

Remote sellers that exceed Virginia’s economic nexus threshold will be required to register to collect tax, effective July 1, 2019.

Virginia Enacts Marketplace Nexus Provisions

Virginia has enacted marketplace nexus provisions for marketplace facilitators, effective July 1, 2019.

Ohio Updates Manufacturing Sales Tax Rule

Ohio has expanded the definition of things transferred for use in a manufacturing operation.

Idaho Provides Exemption for Vehicle Accessory Installation Charges

Idaho passed legislation that creates a sales tax exemption for labor costs on vehicle accessory installation.

Hazard Removal Services Subject to New Mexico Gross Receipts Tax Since They Were Performed In-State

Hazard removal services provided by a taxpayer for the DEA were subject to New Mexico gross receipts tax since the services were performed in the state.