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.
Effective January 1, 2025, a provision of Illinois HB4951 goes into effect which caps the sales tax vendor discount to $1,000 per month. The original idea behind offering this discount was as a form of compensation to businesses meant to…
A taxpayer protested Washington State auditors’ conclusions that a facility operated by the taxpayer was not entitled to a manufacturing exemption for equipment used at a facility.
Effective January 1, 2025, a provision of Illinois S.B. 3362 goes into effect which makes certain Illinois retailers responsible for destination-based sourcing for sales tax purposes.
The Board of Finance & Revenue of Pennsylvania recently reviewed petitions filed by One Market Data LLC, challenging the revocation of its sales tax license and the assessment of tax, penalties, and interest for the period between January 2020 and December 2022.
Illinois has enacted sales and use tax legislation that creates new requirements for direct pay permit holders.
Massachusetts’s recently enacted budget bill authorizes the Department of Revenue to establish a 60-day tax amnesty program in fiscal year 2025 to end no later than June 30, 2025.
Missouri has enacted Senate Bill 872, bringing significant changes to the state\’s sales tax regulations for the utility sector.
Missouri Governor Michael L. Parson signed into law S.B. 872 and H.B. 2057, exempting streaming and satellite TV companies from local franchise fees.
House Bill 323 (H.B. 323), the Tennessee Works Tax Act, enacted on May 11, 2023, introduced significant changes to Tennessee’s sales and use tax laws.
In a recent decision by the Commonwealth Court of Pennsylvania, taxpayer Jennifer Montgomery\’s petition for a refund of sales tax paid on Perrier non-flavored mineral water was denied.
The Tennessee Department of Revenue (DOR) has issued a letter ruling to a company regarding the taxability of repair services performed in Tennessee on traffic management equipment which is shipped to out-of-state customers.
The Colorado Department of Revenue (DOR) issued a private letter ruling regarding a company’s sales of ancestral and health reports and the saliva kits used to collect customers’ DNA for generating the reports.
The West Virginia Tax Department has issued guidance on the sales and use tax implications for samples distributed by manufacturers and retailers.
In a recent ruling, the Washington Court of Appeals affirmed that TracFone Wireless, Inc. is liable for municipal utility taxes under the City of Renton’s ordinance.
Effective July 1, 2024, North Carolina has enacted legislation that repeals the 200-transaction count from its economic nexus threshold for remote sellers.
Ohio\’s sales tax holiday, running from July 30, 2024, through August 8, 2024, has been expanded under Ohio House Bill 33.
Wayfair LLC, the defendant in the landmark 2018 ruling that created the standards for economic nexus, has filed suit in Colorado to challenge the nexus standards of the state and its home rule cities, arguing that the state\’s tax regime violates the US constitution and the standards laid out in the 2018 case.
Remote sellers exceeding North Carolina’s economic nexus threshold must register and collect tax by November 1, 2018.
New York Tax Tribunal Finds Taxpayer Cannot Take Credits For Refunds Paid To Lessees
Alabama Tax Certificates of Exemption for Governmental/Statutorily Exempt Entity Projects
Florida\’s Department of Revenue implemented a new sales and use tax exclusion for specific motor vehicle leases or rentals.
The New Jersey Assembly Budget Committee has announced the repeal of the annual sales tax holiday for retail sales of computers, school supplies, instructional materials, and sports or recreational equipment.
Oklahoma has enacted a sales tax exemption for sales of machinery and equipment and electricity used for commercial mining of digital assets purposes in a colocation facility.
Kentucky enacted legislation effective July 15, 2024, that expands sales tax exemptions and changes definitions and filing thresholds.