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.
As part of its COVID-19 action plan, British Columbia’s Office of the Premier has announced that the Province is extending tax filing and payment deadlines.
Effective February 1, 2020, an auctioneer that meets the definition of a marketplace facilitator and meets either of the state’s marketplace nexus thresholds is required to collect and remit North Carolina sales and use tax.
Puerto Rico’s Governor has enacted temporary exemptions to address the impact of COVID-19.
Washington has created an additional B&O tax rate under the Service and Other Activities classification to fund Workforce Education.
The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.
Effective July 1, 2019, Tennessee enacted a sales and use tax exemption for water purchased by a qualified farmer or nursery operator.
List of resources to help tax professionals navigate the impact of the coronavirus. Many states are offering tax filing relief to taxpayers by extending deadlines and in some cases, penalty and interest relief.
Chicago modified its application of the lease for re-lease exemption to include certain software and cloud products, effective July 1, 2020.
Texas has provided updated guidance discussing the tax treatment for sales of educational products and services.
Starting October 1, 2019, remote sellers with sales exceeding $500,000 in total Texas revenue must register to collect and remit tax.
Wisconsin’s 0.1% baseball stadium sales and use tax will end on March 31, 2020.
The Vermont Department of Taxes has provided updated guidance on the application of sales and use tax to contractors.
South Carolina has issued a private letter ruling regarding the application of sales and use tax to a cloud-based software subscription service.
Massachusetts found that a taxpayer’s subscription fees for online software products are subject to sales tax as sales of tangible personal property.
Effective March 1, 2020, the state of New York authorizes counties and cities the option to impose a five-cent paper carryout bag reduction fee.
Georgia has enacted new requirements for marketplace facilitators, effective April 1, 2020.
Washington updated its rules on exemptions on sales between political subdivisions.
Kansas ruled that a telecom company is exempt from sales tax on electricity used to power HVAC units which maintain a constant temperature for its equipment.
A retailer’s protest for a refund of tax was denied since the retailer did not properly identify distributed gift cards as purchases of those gift cards during a Back to School promotion.
The Pennsylvania Department of Revenue has issued a letter ruling discussing the taxability of membership fees for a professional association.
The Alabama Department of Revenue has issued a revenue ruling providing guidance on the application of sales and use tax to bundled transactions.
New Jersey has enacted an exemption for energy and utility services provided to or by a recovered materials manufacturing facility.
Sellers registered through SSTP may be contacted about other taxes in the member states where they register with the SSTP.
A taxpayer was denied a refund of Washington retail sales tax remitted on its ticket sales since the taxpayer’s website advertised the ticket prices as including tax.