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 letter ruling from the Tennessee Department of Revenue (Department) clarifies how sales and use tax applies to various services offered in employee recognition programs.
The Nebraska Department of Revenue (DOR) has provided updated guidance on unlawful advertisements referring to sales tax.
The Maryland Tax Court has denied the Comptroller of Maryland\’s motion to dismiss Apple Inc\’s refund claim for Digital Advertising Taxes paid, allowing the case to move forward in the appeals process.
California has extended the January 31,2025, sales and use tax filing deadline for taxpayers in response to recent wildfires.
In January 2025, Illinois issued a sales and use tax guide to make it easier for out-of-state retailers and marketplace facilitators to understand their tax obligations under the state’s laws.
The Texas Comptroller issued a private letter ruling discussing the taxability of hosting and repair services for machines used for cryptocurrency mining.
The Indiana Department of Revenue (Department) determined that a video game publisher based outside the state does not have to collect sales tax on three different optional purchases.
Lenders and affiliated entities in California will no longer be able to claim bad debt deductions or request refunds for accounts deemed worthless, per Senate Bill (SB) 167.
Beginning January 2025, The Louisiana Department of Revenue (DOR) will no longer print and mail copies of Louisiana state sales tax returns to businesses that are registered to collect and remit Louisiana sales tax.
The Virginia Tax Commission released a letter ruling regarding a flooring company that incorrectly classified itself as a retailer while operating as both a retailer and contactor under Virginia law.
The Washington Department of Revenue has amended the definition of “contractor” in the application process and eligibility requirements for reseller permits.
The Colorado Department of Revenue has launched enhancements to SUTS (Sales and Use Tax System) to simplify and speed up sales and use tax filing for businesses.
In a letter request dated July 17, 2024, the taxpayer, an online ordering company that allows customers to order meals and beverages from various restaurants through their website and mobile application, is asking the Missouri Department of Revenue (Department) if they are required to collect and remit sales tax as a Market Facilitator.
Texas has issued a letter ruling providing guidance on the sales and use tax treatment of imported goods stored in a bonded area.
In a move to solidify Michigan’s position as a hub for data center operations, the state legislature has amended the Use Tax Act with Senate Bill 237.
In a letter ruling dated September 17, 2024, the taxpayer, a foreign-based company, who sells subscription-based coaching for health, fitness, mental wellness, and nutrition, has asked the Illinois Department of Revenue for a Private Letter Ruling (PLR) regarding the taxability of its subscriptions.
In July 2024, a settlement was reached in Chicken Soup for the Soul Publishing LLC’s appeal of a $143,000 Ohio commercial activity tax (CAT) assessment, and the Ohio Board of Tax Appeals issued an order remanding the dispute to the Ohio Department of Taxation.
The New York Department of Taxation and Finance (NYDTF) recently released an advisory option related to the taxability which concluded that the sales of personalized astrological birth chart reading services are not subject to New York State and local sales and use taxes.
After an administrative hearing, a Texas Administrative Law Judge (ALJ) ruled that golf balls purchased by a golf course for use at the golf course’s driving range and putting green did not qualify for a resale exemption.
The Florida Department of Revenue (DOR) issued a Technical Assistance Advisement stating that the date that gym membership dues were paid was the controlling date for determining if the sale qualified for the state’s Freedom Month Sales Tax Holiday (“Freedom Holiday”).
The Mississippi Department of Revenue (DOR) has announced a new method for taxpayers to submit Voluntary Disclosure Agreements (VDAs).
Louisiana passed House Bill 8, which will go into effect January 1, 2025, and applies sales tax to previously untaxed digital goods.
Effective January 1, 2025, the Louisiana state sales tax rate will increase to a total of 5%. House Bill 10 provides a temporary increase of the state rate from 4.45% to 5% effective January 1, 2025, through December 31, 2029.
In a last-minute change, Chicago\’s budget eliminated the proposed property tax hike, but the approved budget still includes a vast list of tax increases.