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.
A Michigan Court of Appeals on July 21, 2022 upheld a ruling that the seller of recycling machines did not qualify for the state’s industrial processing exemption.
Machinery used in or consumed as an integral or essential part of an integrated production operation is not subject to sales and use tax in the State of Vermont as of July 2022 following an amendment expanding the Manufacturing Tax Exemption.
Purchases of non-fungible tokens, or NFTs, are taxable in most cases and sellers of NFTs are subject to Washington business and occupation (B&O) tax on gross proceeds, according to an interim statement provided by the Washington Department of Revenue in July.
Subscriptions to online learning services are not taxable in the state of Texas, according to a July ruling in a private letter published by the state comptroller, but planning services purchased by teachers are subject to tax.
Apple and Chicago agreed to settle a lawsuit claiming the city’s 9% streaming tax was unconstitutional.
Retail sellers of school supplies, computers and sports equipment in New Jersey will be eligible for a back-to-school sales tax holiday signed into law on June 30, 2022 as Chapter 21 by the state’s senate and general assembly.
Phishing scams are not limited to email and bad actors are even using snail mail to create fear of sales tax audits in the hope of defrauding businesses, according to a warning issued by the Pennsylvania Department of Revenue on July 14, 2022.
A July 2022 slip opinion ruling by New York Appellate Division’s Third Department against a company claiming eligibility for sales tax refunds on several purchases of concrete is a reminder that companies can save vendors money simply by the way they package goods for sale.
Sellers of antiques, crafts and artwork in Wisconsin will need a seller’s permit, and the items are subject to sales tax unless an exemption applies, according to a fact sheet published by the Wisconsin Department of Revenue in July 2022.…
In a decision impacting manufacturers in North Carolina, the state’s Department of Revenue, Sales and Use Tax Division explained in a private letter ruling request that the purchasers of machinery and equipment for a manufacturing plant are not exempt from state sales and use tax.
Colorado has enacted legislation that provides a temporary deduction from state net taxable sales for qualifying bars, restaurants and mobile food service vendors.
On July 1, 2022, Maryland changed the definition of a digital product to make application of sales and use tax exclude certain products.
Beginning July 1, 2022, Maryland exempts diapers and various other products related to infants and their care.
A new Iowa law modified their sales tax base. In short, the changes include combining sales and use tax returns and their permits into one.
The Washington Department of Revenue (DOR) denied a company seeking to claim sales tax exemptions for their account access services to credit unions.
On June 18, 2022, the Louisiana governor signed three acts into law that aim at giving the Louisiana Sales and Use Tax Commission for Remote Sellers more authority and centralizing sales tax in the state.
Oklahoma amended their definition of marketplace facilitator to include any person that facilitates any retail sales of “products,” not only retail sales of “tangible personal property.”
Pennsylvania has provided a notice that details the changes made to their state laws regarding sales tax.
Washington Department of Revenue held a taxpayer accountable for collecting sales tax on their retail sales to a renewable energy company.
In May 2022, the Utah State Tax Commission released a publication regarding the sales taxation of tangible personal property attached to real property, as well as guidelines on who must collect and pay the sales tax on those sales.
Pennsylvania is changing the way that taxpayers will electronically file sales and use and excise returns, make payments, and renew licenses, among other services.
Effective January 1, 2023, Florida is lowering their threshold for the electronic filing of sales taxes.
In the US Supreme Court decision, South Dakota v. Wayfair, it was made clear that taxing sales from out-of-state sellers cannot be applied retroactively and electronic cookies do not constitute physical presence according to the Massachusetts Appellate Tax Board in a recent ruling.
On May 6, 2022 the Governor of Florida, Ron DeSantis signed HB 7071, offering $1.2 billion in tax relief, by means of gas tax and sales tax holidays.