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 March 1, 2024, the Alabama Department of Revenue (DOR) begins administering local sales, use, rental and lodging taxes for the City of Tuskegee.
Effective February 12, 2024, under the amended Reg. 810-6-3-.77, Alabama contractors and subcontractors saw changes to their requirements.
The Alaska Remote Seller Sales Tax Commission sent an email on February 22, 2024 indicating that the City and Borough of Sitka, Alaska has reinstated their seasonal sales tax effective April 1, 2024.
The Eighth Circuit Court of Appeals filed an opinion on February 12, 2024, in the case of Mt. Hawley Insurance Company v. City of Richmond Heights which upheld the insurer’s denial of coverage and dismissing all counterclaims by the City of Richmond Heights.
Arkansas Tax Appeals Commission determined that a company\’s installation and repair of artificial turf for athletic fields did not qualify as a taxable landscaping service.
The Tennessee Department of Revenue (DOR) is offering tax relief to residents affected by the severe weather in Tennessee on December 9, 2023.
In November 2023, the Arkansas Tax Appeals commission released a ruling in a case that involves a taxpayer who filed petitions seeking relief from the denial of proposed refund claims related to sales and short-term rental taxes on pallets.
Rhode Island has issued a declaratory ruling regarding the taxability of entertainment services in response to a company’s request for ruling.
The Maryland Comptroller has issued a technical bulletin providing guidance and procedures for submitting a petition for a Private Letter Ruling (PLR), effective December 22, 2023.
Effective January 1, 2024, Kansas’s state sales and use tax rate on food and food ingredients and certain prepared food is reduced to 2%.
Overall, these changes aim to support specific sectors of the economy, reduce financial burdens on certain organizations, and streamline processes for construction projects.
An Indiana Tax Court released a ruling upholding a taxpayer’s refund claims. Case 20T-TA-00017 was an appeal brought by the Indiana Finance Financial Corp in relation to the denial of sales tax refund claims in 2017 and 2018.
The Illinois Department of Revenue has released helpful guidance on legislation already enacted that alters how payments for sales, use, and excise taxes and fees are understood.
On January 2, 2024, the Colorado Department of Revenue adopted a new rule regarding buyers’ claims for refunds of sales or use tax paid.
New Jersey has issued a press release announcing that they will be launching a new taxpayer portal in 2024, with Sales and Use tax as the first tax type to be available to be filed through the new taxpayer portal.
Two Colorado localities, Town of Carbondale and City of Edgewater, made the switch from self-administered to state-administered for sales tax effective January 1, 2024.
The New Mexico Department of Revenue has recently clarified rules regarding the application of the gross receipts tax to digital advertising services on websites accessible within the state.
The Michigan Department of Treasury (Department) has issued a bulletin providing guidance on how sellers and purchasers can request refunds of Michigan sales and use tax.
Florida’s state sales tax rate on the renting, leasing, letting, or granting a license to use real property (“commercial rentals”) decreases from 5.5% to 4.5%.
Starting January 1, 2024, there will be changes to Iowa\’s sales tax exemptions for certain businesses buying computers and computer peripherals.
Effective February 2024, online filing of many business taxes, including Withholding, Sales and Use, and Admissions and Amusements in Maryland will move to a new online filing portal, Maryland Tax Connect.
The Arizona Department of Revenue (DOR) has sent out a reminder that Transaction Privilege Tax (TPT) Licenses must be renewed by January 1, 2024.
Starting January 1, 2024 certain businesses in Washington state engaged mainly in printing or publishing newspapers or eligible digital content will be exempt from the business and occupation (B&O) tax.
The Alabama Department of Revenue is changing banks, affecting how taxes are paid through My Alabama Taxes using accounts that employ a debit block requiring an Originating Company ID (debit block code) for ACH debits.