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.
The Florida Department of Revenue recently released TIP No. 24A01-14 which provides guidance on the taxability of interior and exterior holiday decorations.
North Carolina-based online retailer lodged a complaint in North Carolina Business Court against their tax advisory firm.
The Commonwealth of Pennsylvania Department of Revenue recently shared written guidance on the taxability of Canned Computer Software, Digital Goods, and Related Services.
On November 5, 2024, Nevada voters approved a ballot measure that will exempt diapers from Nevada sales and use tax, effective January 1, 2025.
The Wyoming Department of Revenue reminds vendors and direct payers that effective with the January 2012 payment reporting period, they are allowed to take a vendor compensation credit on their Wyoming sales and use tax returns. The credit is equal…
The Appellate Court of Illinois First Judicial District has released an order affirming the Trial Court’s decision in case 15 L 50776, People of the State of Illinois, ex rel. v. Sears Brands, LLC, et al, Lowe’s Home Centers LLC Defendant- Appellee.
CheckFree, which offers a variety of financial services in the state of Ohio, brought a refund case before the Board of Tax Appeals regarding services offered by CheckFree, primarily debit authorization.
The Washington Supreme Court recently ruled in Royal Oaks Country Club v. State of Washington, Department of Revenue, affirming that Royal Oaks’ initiation fees qualify as a “bona fide” initiation fee, allowing them to be wholly deductible under Washington’s business and occupation (B&O) tax statute.
In a recent ruling by the South Dakota Supreme Court, an infrastructure management company was found liable for over $75,000 in unpaid use taxes and interest.
The New Jersey Division of Taxation has stated on its website that the charging of a Zero Emission Vehicle (ZEV) is considered a taxable maintenance or service to tangible personal property.
This case began after Keith Caneer purchased 100% juice from four major grocery stores which charged Mr. Caneer sales tax on the juice, tax which the plaintiff claims was wrongly and unfairly collected, as the juice was exempted from sales tax.
In a notice dated September 26,2024, the Louisiana Department of Revenue has declared that the actual cash amount paid at the time it is provided is the sales price for state sales tax purposes for items provided complimentary or at a discounted rate by a casino as an incentive to patrons.
Texas has issued a private letter ruling regarding the taxability of certification services and registration fees provided to third party learning centers.
PetMeds, a Florida based online retailer of pet supplies and medication, has recently lodged a petition with the Illinois Independent Tax Tribunal to challenge an audit assessment.
California Senate Bill 1528 introduced several administrative changes to sales tax and fee laws managed by the California Department of Tax and Fee Administration (CDTFA).
The Alaska Remote Seller Sales Tax Commission has announced that transaction count will no longer be a factor in determining economic nexus within the state effective January 1, 2025.
The Texas Comptroller has issued a private letter ruling discussing the taxability of disposable collars for dessert cups.
Nebraska recently made changes related to their local tax rate structure to create Good Life Districts with alternate state and local sales tax rates.
Massachusetts will hold a tax amnesty program from November 1, 2024, to December 30, 2024, during which time it will waive most penalties for eligible taxpayers who file outstanding returns and pay tax and interest owed.
The Louisiana Department of Revenue (DOR) has granted an automatic filing and/or payment extension for taxpayers impacted by Hurricane Francine.
In a recent ruling, the Iowa Department of Revenue (DOR) addressed the taxability of genetic testing services provided by CRI Genetics, LLC.
A taxpayer in Virginia was entitled to a refund for paid sales and use tax on testing equipment.
The Michigan Department of Treasury has deemed non-fungible tokens (NFTs) as taxable if they represent an ownership interest in tangible personal property. However, NFTs that represent digital goods are not taxable.
Effective January 1, 2025, Illinois will begin taxing lease transactions, which will bring Illinois more in line with most other states’ sales tax treatment of leases. Prior to January 1, 2025, Illinois opted to tax personal property at the time…