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.
West Virginia’s Department of Revenue issued guidance for the state’s annual sales tax holiday occurring on August 5 through August 8.
The Texas Court of Appeals ruled that a law firm’s purchases of packages containing the legal documents necessary to execute residential mortgage loans should be classified as purchases of data processing services, which is subject to sales tax.
Virginia’s sales and use tax exemption for retail sales of gold, silver, and platinum bullion and legal tender coins that was set to expire June 30, 2022, has now been extended.
Unclaimed property holders that are not in compliance with Wisconsin unclaimed property laws may apply for an Unclaimed Property Voluntary Disclosure Agreement.
The New York State Department of Revenue released a publication specifying the combined state and local sales and use tax rates for each county or locality, effective March 1, 2022.
The Washington Department of Revenue determined that a taxpayer providing customers space in a secure facility in which to store computer equipment and pair it with internet access services is subject to the state’s Business & Occupation (B&O) tax.
Wisconsin’s fact sheet about use tax has been updated to include details about the tax treatment of shipping wine.
The District of Columbia’s law regarding short-term rental hosts that was passed in 2018 is now going into effect.
The Massachusetts Department of Revenue has added new lines on MassTaxConnect returns for taxpayers who collect and pay sales/use tax.
Ohio has a new rule explaining the exemption on tangible personal property used for gas and oil production.
A New York company that helps clients measure the effectiveness of advertising efforts is considered an information services provider.
Colorado has extended their small retail sourcing rules exemption, stating that small retailers in Colorado may continue to source sales to their business location regardless of where the property or service is received.
The Tennessee Department of Revenue ruled that industry machinery used in quarries where raw materials are mined is exempt from sales and use taxes.
Beginning on January 24, 2022, the D.C. Office of Tax and Revenue exempts at-home COVID-19 tests from the District’s sales and use tax.
A Washington hardware provider was denied the state’s machine and equipment (M&E) sales tax exemption for their purchases of plastic injection molds used to house their hardware system.
After the repeal of Rule 96, Tennessee suppliers can accept resale certificates issued by other states or the Streamlined Sales and Use Tax Exemption Certificate.
The Texas Comptroller of Public Accounts adopts amendments to §3.322 which covers exempt organizations in the state which includes county fair associations.
An e-commerce trade group’s attempt to stop California from pursuing back sales taxes from sellers with inventory housed at in-state Amazon fulfillment centers was dismissed.
The Illinois Department of Revenue has issued a private letter ruling regarding the taxation of software as a service and cloud-based remote work tools.
The Streamlined Sales Tax Governing Board has released their new exemption certificate.
The Louisiana Court of Appeals determined that online travel companies do not owe local sales tax on the fees they charge to their customers.
The California Department of Tax and Fee Administration has amended their Code of Regulations to expand their partial sales and use tax exemption for research and development to include the production, storage, and distribution of electric power.
The Tennessee Department of Revenue determined in a letter ruling that some aircraft repairs are exempt from sales tax in the state.
An Alabama taxpayer that manufactures rockets requested a partial sales tax refund for tax paid on helium and nitrogen.