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.

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.

Arkansas Administrative Decision Examines Taxability of Replacement Part Purchases

The Arkansas Department of Finance and Administration partially sustained the denial of a taxpayer\’s claim for refund of tax paid on purchases of tangible personal property and services.

Idaho Proposes Economic and Marketplace Nexus Legislation

Idaho has proposed bills containing economic and marketplace nexus provisions that affect remote retailers.

Items Purchased for Installation on Public Highways and Freeways Not Exempt in Utah

A subcontractor’s purchases of items for installation on Utah public freeways and highways were not exempt since the items did not remain personal property once they were installed but rather, became real property subject to Utah sales and use tax.

Software Maintenance Services Not Subject to Colorado Sales and Use Tax

A company’s charges for computer program maintenance services were not subject to Colorado sales or use taxes.

Cell Phones Subject to Tax on Full Purchase Price in Michigan

A retailer was subject to Michigan use tax on the full purchase price of phones that it purchased from Verizon and subsequently gave away for free with service plans.

Non-Profit’s Construction Contract Not Exempt in Texas Since Lease Was Not Sufficiently Long

A non-profit school’s lease was not considered an exempt contract in Texas since the lease was not sufficiently long in relation to the life of the improvements to the realty.

Wisconsin DOR Discusses Taxability Issues for Painting and Finishing Contractors

The Wisconsin DOR issued guidance for painting and finishing contractors on the taxability of their sales and purchases.