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.
The Commonwealth Court of Pennsylvania sided with the Online Merchants Guild as they pushed back on the Department of Revenue’s charges for taxes owed.
The Mississippi Supreme Court (Court) has affirmed a lower court’s decision, ruling that a wedding photographer was not liable for a sales tax assessment issued by the Mississippi Department of Revenue (DOR).
Following the passage of House Bill 8 this spring, as of January 1st, 2023, many services that were not subject to sales tax in Kentucky will become taxable.
Texas issued a private letter ruling stating that an out-of-state peer-to-peer car sharing platform (taxpayer) is not responsible for collecting and remitting Texas motor vehicle gross rental receipts tax since it is not the owner of the vehicles on the platform.
Effective January 1, 2023, California has enacted a sales and use tax exemption for qualified motor vehicles (including designated hybrid and zero-emission vehicles) sold to qualified buyers.
The Supreme Court of South Carolina upheld a lower court\’s ruling that bookstore membership fees, which grant members a discount on their purchases, are subject to the state\’s sales and use tax.
A fleet management company that leases fleets of vehicles to businesses in New York was told by an administrative law judge at the New York Division of Tax Appeals that it could not claim sales tax credits for refunds of tax paid to vehicle lessees at the end of their leases following a rental adjustment that decreased the total rent paid under the lease.
The Louisiana administrative code has been amended to include rules and procedures for voluntary disclosure agreements for qualified remote sellers who wish to voluntarily remit unpaid sales taxes to the Louisiana Sales and Use Tax Commission for Remote Sellers.
The Supreme Court of Missouri has sided with the Department of Revenue and ruled that CarFax cannot claim manufacturing exemptions for their use of servers to generate vehicle information reports.
Idaho has issued a new sales tax exemption certificate for real property contractors.
Effective January 1, 2023, Colorado has enacted legislation creating a state-level sales and use tax exemption on the sale, storage, use or consumption of incontinence products, diapers, and period products.
An electrical subcontractor working on a project for the University of Alabama was denied their request for a sales and use exemption certificate by the Alabama Tax Tribunal.
All Streamlined Sales Tax Agreement member states have now submitted their 2022 updated certificates of compliance, tax administration practice matrices, and updated library of definitions.
The Georgia cities of College Park, East Point, and Hapeville have elected to impose an optional 1% sales tax at the municipal level, following referendums in May 2022.
In a letter ruling approved by David Gerragano the Commissioner of Tennessee department of Revenue on June 16th, 2022, it was determined that drugs sold in relation to a clinical trial are exempt from sales and use tax.
Minnesota has provided clarity to the taxability of non-fungible tokens (NFTs) due to an increase in use. NFTs entitle the purchase of goods and services, according to the recently updated fact sheet, when NFTs are used to purchase taxable products.
The Florida Department of Revenue (DOR) has issued a Tax Information Publication stating that the DOR will accept electronic digital signatures on tax forms, such as power of attorney forms and other documents that must be signed.
A summary of Senate Bill 500 by the Tennessee Department of Revenue explains that dealers are allowed a deduction equal to 2 percent of the state sales tax due, not to exceed $25 per return.
While the Accelerated Sales Tax was eliminated as of June 30, 2021, by amendments to the 2021 Appropriation Act, the Virginia Department of Taxation advised that “penalties and interest for all prior years’ Accelerated Sales Tax payments remain due and are collectible during a summary issued during a July 2022 Session of the General Assembly.
Retailers in West Virginia will now be permitted to advertise or claim that sales and use tax can be absorbed by the retailer under specific conditions following a new rule issued by the state’s Tax Department.
A June 2022 ruling by an Arkansas Administrative Law Judge sustained a tax assessment by the Department of Finance and Administration against a company deemed to have “sufficient nexus” within the state.
A private letter ruling by the Texas Comptroller of Public Accounts found in favor of a taxpayer, defining its payment card management (PCM) program as a nontaxable payment processing service, not a taxable data processing service.
As of July 1, 2022, the Louisiana State Legislature has enacted legislation calling for the state’s Uniform Local Sales Tax Board to implement a multi-parish audit program.
The Tennessee Department of Revenue confirmed that marketplace facilitator fees for connecting buyers and sellers and processing payments are nontaxable in a private letter ruling approved in April 2022.