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.
Michigan has updated its guidance on the sales and use tax treatment of leases.
On June 7, 2023, Governor J.B Pritzker signed S.B. 1963, which amended Article 5 of the Use Tax Code to provide exemptions for aircraft parts.
The Arizona Court of Appeals ruled in favor of the Department of Revenue, rejecting a refund request from an HR software company that challenged the taxation of their sales of software licenses.
The Washington Department of Revenue has issued guidance regarding the tax treatment of items that are manufactured for a business’s own commercial or industrial use.
On September 1, 2023, Texas SB 379 went into effect, making many medical, menstrual, maternity, and family care items exempt from sales tax.
California has added language to its Code of Regulations to clarify which businesses have responsibilities under their marketplace facilitator laws.
On September 6, 2023, the Tennessee Appeals Court at Nashville issued a majority ruling upholding the Chancery Court’s decision in the case Alsco, Inc. v. Tennessee Department of Revenue, number M2022-01019-COA-R3-CV.
The Washington Department of Revenue (DOR) has issued guidance regarding the taxability of sales of business assets.
For the period of October 1, 2023 through December 31, 2023, Virginia’s interest rates for the underpayment or overpayment of tax will increase to 10%.
In an appeal involving the listed owner (Daniel Biskind) of an Ohio cleaning company (Contract Cleaning LLC) regarding who was the responsible party for tax assessments issued for the period July-September 2016, the Ohio Board of Tax Appeals (BTA) affirmed the Ohio Tax Commissioner’s findings that Biskind was indeed the responsible party of the business.
Staffing augmentation and payment processing services provided by an out-of-state technology company are not subject to sales and use tax in Tennessee.
The Hawaii Department of Taxation (DOT) has issued an announcement detailing the various forms of tax relief available to taxpayers affected by the wildfire disasters in the counties of Maui and Hawai’i.
In a private letter ruling issued on June 2, 2023, the Illinois Department of Revenue ruled that an Illinois company’s machinery was exempt from sales tax due to its role in preserving and maintaining food to be sold.
Effective July 23, 2023, Washington state has revised its tax rules regarding meals provided to residents of senior living communities.
In their response to a request for guidance, Indiana has issued a ruling discussing the eligibility for construction contractors to use the tax-exempt status of their customers when renting or purchasing equipment.
Massachusetts will hold a sales tax holiday on Saturday, August 12 and Sunday, August 13, 2023. On these dates, most retail items up to $2500 purchased in Massachusetts for personal use will be exempt from sales tax.
The Texas Comptroller of Public Accounts upheld a nexus determination for an out-of-state seller making sales of licensed software into Texas.
Illinois has enacted a new exemption for tangible personal property that is sold to active-duty members of the Armed Forces. The exemption will go into effect on January 1, 2024.
New short-term rental (STR) permits in New Orleans, Louisiana, are banned for one year in areas of the city zoned for commercial use.
A Chicago man’s qui tam action claim against a U.K. tailor was dismissed by a circuit court. The dismissal was recently affirmed by an Illinois Appellate Court.
In a recent letter ruling, Texas outlined which parts of the services offered by a company that designs and administers employee healthcare and retirement plans for employers are subject to sales tax.
Kansas no longer imposes sales tax on delivery charges that are separately stated on the invoice, bill of sale, or other documentation given to the purchaser.
Ohio signed a new budget bill that includes several changes to the state\’s sales tax exemptions set to take effect from October 1, 2023.
In July 2023, the South Dakota Department of Revenue initially published a Tax Fact bulletin specific to attorney services and the applicability of sales and use tax.