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.
A recent decision by the California Office of Tax Appeals highlights a growing issue for online sellers that simply storing products in a state, even without a physical office, can create unexpected tax obligations.
Louisiana has launched a new Combined State and Local Sales Tax Return through Parish E-File, allowing businesses to file one uniform return for state and parish sales and use tax. Learn when it applies, what changes for filing frequency, and key compliance issues businesses should review.
A Michigan court decision clarifies how the resale exemption applies when property is purchased for resale but used temporarily before sale. The ruling offers important guidance for dealers, resellers, and businesses defending sales or use tax assessments.
North Dakota guidance explains when sales to enrolled Native Americans on a reservation are exempt, when non-Native Americans retailers must still collect tax, and how use tax can apply after goods leave the reservation. It also notes that tribal-state agreements can override the default rules.
A Michigan Court of Appeals decision confirms that businesses claiming sales tax exemptions for labor must properly itemize exempt labor charges on invoices and keep adequate records. The ruling highlights heightened audit risk when documentation is incomplete or invoice detail is missing.
A Missouri Department of Revenue letter ruling explains how bulk and bagged ice sold through vending machines is taxed, including the special vending-machine sales tax basis and sourcing rules. Learn what ice sellers and vending operators need to know.
A Texas appeals court held that reusable chemical containers, plus related cleaning, delivery, and pickup services, can qualify for the manufacturing exemption from sales and use tax. The ruling offers important guidance for manufacturers using returnable containers in production and distribution.
Effective August 1, 2026, the Kentucky nexus threshold will change from either 200 transactions or $100,000 in gross sales to only $100,000 in gross sales.
Utah has enacted a new 2% sales‑based excise tax imposed on the sales price of certain digital transactions.
A Colorado appeals court has ruled that Netflix subscriptions are subject to sales tax. Learn how this decision impacts digital service providers and tax compliance nationwide.
Illinois’ new tax on lease receipts took effect Jan. 1, 2025, but the law does not provide transition relief for property already taxed when purchased for lease. That creates potential double taxation on pre-2025 lease contracts and raises major concerns for lessors and lessees.
Starting May 1 through June 30, 2026, Alabama will temporarily remove the state sales tax on most food items. The temporary tax break comes as part of Act 2026-604, which removes the state sales and use tax on qualifying food…
Effective July 1, 2026, Utah has enacted a state sales tax exemption for sales of food and food ingredients or prepared food sold by a home cook, including home food products sold at a direct-to-sale farmers market or direct-to-sale location.…
Colorado has amended its sales tax filing-frequency rules, including updated thresholds that allow some retailers collecting less tax each month to file less often. Learn what changed, when the new rules apply, and how the update affects monthly, quarterly, and annual filers.
A judge has held that Amazon owes uncollected taxes, penalties, and interest on third-party sales made pre-Wayfair.
The Ohio Supreme Court upheld a Commercial Activity Tax assessment against a contract manufacturer, ruling that receipts were properly sitused to Ohio when goods were shipped to an Ohio distribution center before later resale and shipment out of state. The decision offers important guidance on CAT sourcing and refund claims.
Washington’s Department of Revenue is offering temporary penalty relief for businesses affected by ESSB 5814, which made certain services newly subject to retail sales tax beginning Oct. 1, 2025. The program can waive penalties for qualifying unpaid or uncollected tax tied to those changes.
A Washington Court of Appeals decision held that natural gas used in semiconductor manufacturing can qualify for a tax exemption even without direct physical contact with the product. The ruling clarifies how Washington interprets the gases-and-chemicals exemption and could affect other manufacturers claiming similar relief.
A Washington Court of Appeals decision clarifies that legal-service receipts for B&O tax apportionment must be sourced to where the client receives the benefit of the work, not simply the billing address. The ruling has important implications for law firms, multistate service providers, and audit risk.
A Wisconsin Court of Appeals decision held that StubHub is liable for sales tax on ticket resales and is also subject to a negligence penalty for failing to pay it. The ruling has important implications for ticket marketplaces and other online platforms facilitating taxable transactions.
Indiana’s Department of Revenue will offer a limited‑time amnesty program for unpaid state tax liabilities due before January 1, 2023 — with penalties and interest waived. Find out who qualifies and how to participate before the window closes.
The Wyoming Supreme Court reversed a refund decision and held that electricity used in oilfield operations does not qualify for the “transportation business” sales tax exemption. Key takeaways for oil & gas taxpayers seeking sales/use tax refunds on utilities and field equipment.
A New York Tax Appeals Tribunal decision explains that sales tax on motor vehicle leases is due at lease inception (as a transaction tax), and lessors generally can’t claim sales tax credits for end-of-lease TRAC adjustments and lessee refunds. Key takeaways for fleet lessors and leasing companies.
An Illinois private letter ruling (ST 25-0008-PLR) concludes that equipment used to clean and upgrade landfill gas into pipeline-quality renewable natural gas does not qualify for the manufacturing machinery and equipment exemption because it is treated as taxable gas treatment delivered through pipelines.