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.
Iowa has issued a sales tax change to their guidance for sellers of recreational activities that will take effect January 4, 2023.
The Supreme Judicial Court of Massachusetts has issued a ruling in favor of the taxpayer in relation to a state rule regarding vendors making internet sales which would allow the Massachusetts Commissioner of Revenue to consider the use of cookies, apps, and content delivery networks (CDNs) while deciding whether a vendor was in or out of the State of Massachusetts.
The Missouri Department of Revenue (DOR) issued a letter ruling stating that a religious organization that runs thrift stores is not required to collect sales tax on purchased items sold in the stores.
The Missouri Department of Revenue (DOR) issued a letter ruling stating that a utility company should not charge sales tax to hotels, motels and other transient accommodation establishments for sales of utilities.
Ohio has updated their rules to clarify the definition of \”Magazines distributed as controlled circulation publications\”, which are not subject to sales tax in the same manner as newspapers and community newspapers.
Tennessee issued a letter ruling stating tax should be paid on a subscription-based product which allows users to create and manage advertisements for rental properties.
Tennessee issued a letter ruling clarifying that a company headquartered within Tennessee is not subject to Tennessee sales and use tax.
The Ohio Supreme Court filed in favor of NASCAR\’s holding company in a dispute with the state tax commissioner over an audit assessment that determined that the licensing, broadcast, media, and sponsorship income was subject to the Commercial Activity (CAT) tax.
The South Carolina Department of Revenue (DOR) has updated its guidance on the taxability of fuel surcharges charged by retailers delivering tangible personal property.
Following a letter ruling released on the subject in October, the Texas Department of Revenue has clarified that doctors performing exams for the state\’s Division of Workers\’ Compensation are not required to collect sales tax until October 1, 2023, to allow the Worker\’s Compensation industry to seek a legislative change.
Effective January 1, 2023, The Kansas Department of Revenue will no longer use the ST-16 Retailers’ Sales Tax Return.
Colorado has issued a private letter ruling stating that “platform credits” offered by a company that offers video streaming services are not subject to Colorado sales tax.
The Tennessee Department of Revenue has released guidance on the application of the state\’s revised farm equipment sales and use tax exemption that will come into effect on January 1, 2023.
In response to a request from a state tax reference book, Illinois has published a General Information Letter addressing issues surrounding the state\’s nexus standards and other laws and procedures.
Vermont has updated a set of guidelines detailing which items of tangible personal property are taxable or exempt in under their current laws for quick reference.
In a memo released in the wake of its success in a court case addressing the issue earlier this year, Texas elaborated on its reasons for denying companies performing refurbishment services a manufacturing exemption on wrapping and packaging items.
Wisconsin has issued guidance on the taxability of non-fungible tokens (NFTs) in its most recent monthly tax bulletin.
Virginia has issued a bulletin discussing the state’s exemption for food purchased for human consumption and essential personal hygiene products.
A recent New Mexico bulletin advises taxpayers about the gross receipts tax responsibility of marketplace providers that list and book third party lodging and accommodations.
The Missouri Supreme Court ruled unanimously against a horse-riding club in Kansas City, Missouri in its petition for review of a prior ruling on a refund of sales tax remitted on membership fees.
The South Carolina Department of Revenue (DOR) has issued a revenue ruling regarding the taxability of various retailers’ fees.
The Wyoming Department of Revenue (DOR) has issued updated guidance on the taxability of lodging services and online travel companies (OTCs).
Louisiana is facing complaints from an Arizona jewelry wholesaler claiming that their sales tax system is unconstitutional due to its compliance burdens on out-of-state sellers.
The Rhode Island Department of Revenue (DOR) has issued an advisory regarding changes to the state’s sales and use tax return for monthly and quarterly periods starting January 2023.