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 April 26, 2023, delivery and installation charges are excluded from the “sales price” and “purchase price” for purposes of Michigan sales and use tax if conditions are met.
Oklahoma H.B. 2289 has changed provisions in three key areas: obtaining sales tax permits, organizing special events, and tax lien sales.
Initiative 82 – passed by District of Columbia voters in November 2022 – eliminated the tipped minimum wage for servers, bartenders and tipped workers. To reach D.C.’s minimum wage, the difference is made up with gratuities, whether voluntarily given by…
Effective July 1, 2023, Mississippi has enacted a sales tax exemption for sales of coins, currency and bullion. “Bullion” means a bar, ingot, or coin: Manufactured, in whole or in part, of gold, silver, platinum, or palladium; That was or…
Effective 91 days after the close of the current legislative session, Arizona no nonprofit organizations that qualify for exemptions to the state\’s Transaction Privilege Tax will no longer be required to annually re-certify their exempt status.
Arkansas has enacted legislation that creates a sales and use tax exemption for qualifying data center equipment and costs and certain services provided to a data center.
A non-profit professional healthcare organization’s sales of a learning system, subscriptions to its journal, and annual membership dues were exempt from Texas sales and use tax.
A recently enacted Utah bill changes how motor vehicles involved in car-sharing platforms are taxed.
Effective July 1, 2023, Tennessee has enacted legislation that amends the state’s definition of “industrial machinery” for purposes of the state’s industrial machinery exemption.
Mississippi Governor Tate Reeves signed S.B. 2449 into law on March 28, requiring sales and use tax to be charged on computer software and services. This law also entails an exemption for any software that is stored outside the state. The law goes into effect on July 1, 2023.
The Internal Revenue Service (IRS) has issued a news release stating that Arkansas storm victims now have until July 1, 2023 to file various federal individual and business tax returns and make tax payments.
The District of Columbia Court of Appeals affirmed the denial of George Washington University Hospital’s (GWUH) refund claim for nearly $1,000,000 in sales tax collected between 2016 and 2019.
A Washington appellate court has ruled against the state Department of Revenue and a lower court\’s summary judgement, and ruled in favor of a company that collects and transmits data for Washington-based power companies.
The Court of Appeals of Washington determined that Alstom Power Inc. was required to pay Washington use tax for a turbine rehabilitation project.
Virginia has extended its exemption for raw materials, fuel, power, supplies, and machinery used in the drilling, extrusion, or processing of natural gas and oil, and items related to the reclamation of well areas, until July 1, 2024.
The Illinois Appellate Court determined that Wendella Sightseeing, Inc. was not liable for the City of Chicago’s amusement tax due to a federal statute.
South Dakota is lowering its sales and use tax rate for four years under a bill signed into law by the governor. This house bill is reducing the rate from 4.5% to 4.2%. The reduced rate will be effective from July 1, 2023 – June 30, 2027.
The Governor of Utah signed S.B. 14, a bill that was passed unanimously by the state Senate and House of Representatives, and which will impose the state\’s sales tax on charges for leases and rentals of personal property.
The Alabama Department of Revenue (ALDOR) is offering tax relief to Alabama taxpayers who reside or have a business in federally declared disaster areas in Alabama where damage was caused by severe weather in January.
The Wisconsin Tax Appeals Commission determined online ticket marketplace StubHub is responsible for collecting and remitting sales tax on secondary tickets for events held in the state.
The Colorado Department of Revenue (DOR) issued a private letter ruling discussing the taxability of sales of grass seed, erosion control blankets and fertilizer to a construction contractor.
The Arkansas Department of Finance and Administration denied a refund claim filed by a taxpayer who had accrued consumer\’s use tax on payments to their construction contractors to reimburse them for materials.
California Governor Gavin Newsom announced that residents and businesses impacted by winter storms in the state have until Oct. 16 to file their taxes for this year.
The California Office of Tax Appeals (OTA) held that a taxpayer is liable for use tax on parts used to repair equipment in California for out-of-state customers.