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.
On April 25, 2022, the Minnesota Tax Court ruled that a credit card surcharge is subject to sales and use tax.
On May 5, 2022, the Wisconsin Department of Revenue (DOR) published in a notice that marketplace providers are responsible for the collection and remittance of the state of Wisconsin’s premier resort taxes.
The Governor of Virginia, Glenn Youngkin, has signed H.B. 1155, which expands the sales and use tax exemption on equipment that is used to provide internet services.
On April 21, 2022, the Connecticut Department of Revenue issued Ruling No. 2022-2 determining that online learning plans are not taxable digital goods.
The Governor of Nebraska, Pete Ricketts recently signed a bill that will exempt sales tax on certain purchases made by large data centers.
On March 31, 2022, a Revenue Administration Bulletin was issued by the Michigan Department of Treasury explaining how sales and use tax will be handled on prepared foods and cooked meals.
Colorado will no longer require remote sellers, “retailers without physical presence or with only incidental physical presence,” to have local licenses in the state’s approximately 70 home-rule cities.
Kentucky is providing an amnesty program for all taxes administered by the Department of Revenue; it also includes certain federal obligations referred to the DOR for collection.
The governor of Alabama, Kav Ivey (R) recently signed various bills applying to tax relief, one including agricultural products being exempt from sales and use tax under certain circumstances.
The New York Supreme Court, Appellate Division held Apple Inc. accountable for not collecting an appropriate amount of sales tax on the promotional gift cards given with certain purchases.
Colorado enacted a use tax exemption for construction materials used to build and renovate public schools across the state, including home rule cities.
Illinois’ legislative session is resulting in tax cuts across grocery and fuel taxes.
The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.
Utah created a sales and use tax exemption for charges related to the construction, operation, maintenance, repair, or replacement of “distribution electrical cooperative or a wholesale electrical cooperative” facilities.
An Arkansas taxpayer protested the denials of sales tax refund claims resulting from audits.
Michigan simplified their taxation of heavy equipment rentals by exempting these rentals from personal property tax and imposing a 2 percent excise tax on rental transactions of heavy equipment.
In attempts provide relief to taxpayers at the pump, there is a growing trend in 2022 of states passing temporary gas tax holidays to combat inflation and surging fuel prices.
The Missouri Department of Revenue issued a letter ruling regarding the tax requirements for an HVAC and plumbing company located in Arkansas.
Louisiana has provided guidance on requesting and receiving the sales and use tax exemption for materials used in the construction of animal shelters.
The Ohio Board of Tax Appeals (BTA) uses the true object test to distinguish between nontaxable custom software or taxable services.
Michigan Court upheld that Bed Bath & Beyond is not responsible for paying use tax on certain marketing materials that were mailed to state residents because the responsibility was given to an out-of-state marketing agency.
Virginia adopted an emergency bill exempting personal protective equipment bought for business use from sales tax until further notice.
In Ohio, a financial institution claimed to be providing nontaxable services and software, but the Ohio Supreme Court affirmed that the financial institution failed to show the services and software were nontaxable.
The New Mexico Department of Revenue provided a new law allowing receipts from selling certain professional services to be deducted from New Mexico gross receipts for taxing purposes.