News & Tips

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.

Utah Enacts Exemption for Facilities that Manufacture Qualifying Energy Storage Devices or Equipment

Utah enacts a new sales tax exemption for facilities that manufacture qualifying energy storage devices or equipment. Learn who qualifies and how to claim it.

Utah Removes Transaction Based Threshold for Economic Nexus

Utah eliminates its transaction-based threshold for economic nexus. Learn what this change means for remote sellers and how it affects sales tax compliance.

HST Rate to Decrease in Nova Scotia

Nova Scotia is reducing its HST rate! Learn when the Harmonized Sales Tax (HST) change takes effect and how it impacts businesses and consumers.

Kentucky Court Ruling Opens Sales Tax Exemption for Small Food Manufacturers

A Kentucky court ruling explains sales tax exemptions for small food manufacturers. Learn how this decision impacts businesses and tax compliance in the state.

Idaho Passes Legislature Creating Exemption for Small Sellers

Idaho approves a sales tax exemption for small sellers! Learn how this new legislation impacts businesses and what it means for tax compliance.

Legislative Bill 208 Brings Compliance Updates for Nebraska Sales Tax and Streamlined Sales Tax Rules

Stay compliant with Nebraska sales tax changes! Learn how Legislative Bill 208 impacts tax rules, Streamlined Sales Tax compliance, and businesses in the state.

Illinois Responds to Inquiry on New Lease Tax Rules for Contractors & Equipment Lessors

A taxpayer, a masonry contractor in Chicago, inquired about the application of Illinois’ new lease tax, effective January 1, 2025, regarding the sale and lease of construction equipment. They sought clarification on whether the tax rate should be determined by…

Arizona Department Of Revenue Issues Advisory Statement on TPT, Use Tax, and Sourcing

The Arizona Department of Revenue clarifies transaction privilege tax (TPT), use tax, and sourcing rules in a new advisory statement. Learn key takeaways for businesses handling Arizona sales tax compliance.

Virginia Announces New Sales Tax Form ST-1

The Virginia Department of Taxation has announced a new sales tax form, the ST-1. The ST-1 form will replace multiple sales tax forms and schedules, including the ST-9, ST-8, ST-7, and ST-6.

Ohio House Bill 315 Brings Key Changes to Delivery Network Tax Regulations

Ohio’s newly enacted House Bill 315 (H.B. 315) introduces significant changes to how delivery network services collect sales and use tax.

Wyoming Extends Sunset Date for Manufacturing Exemption

Wyoming has enacted legislation that extends the sunset date for the state’s manufacturing sales and use tax exemption.

South Dakota Senate Bill 43 Sets New Compliance Timeline for Remote Sellers and Marketplace Providers

South Dakota’s Senate Bill 43, signed into law on February 18, 2025, sets a clear timeline for when remote sellers and marketplace providers must register and begin collecting sales tax.

Florida Sales Tax Dispute on Walmart Delivery Fees Moves to Arbitration

On February 4, 2025, a federal judge ruled that Rogolino et al. v. Walmart Inc. must move to arbitration.

Illinois Rules Wheelchair Ramps and Lifts Do Not Qualify for Reduced Medical Appliance Tax Rate

The Illinois Department of Revenue has clarified that wheelchair ramps, stair lifts, and grab bars do not qualify for the reduced 1% state sales tax rate applied to medical appliances.

North Dakota Updates Guidance on Voluntary Disclosure Program for 2025

The North Dakota Office of State Tax Commissioner has issued updated guidance on its Voluntary Disclosure Program (VDP).

Maine Revenue Services Issues Important Notice on Proper Procedure for Claiming Credits on Sales Tax Returns

Maine Revenue Services (MRS) has issued an important notice regarding the proper procedure for claiming credits on sales tax returns for goods purchased for resale.

Tennessee Issues Tax Ruling on the Sales and Use Tax Applicability on Services Related to Employee Recognition Programs

A recent letter ruling from the Tennessee Department of Revenue (Department) clarifies how sales and use tax applies to various services offered in employee recognition programs.

Nebraska Updates Guidance on Prohibited Sales Tax Advertising Practices

The Nebraska Department of Revenue (DOR) has provided updated guidance on unlawful advertisements referring to sales tax.

Maryland Tax Court Allows Apple’s Challenge to Digital Advertising Tax to Move Forward

The Maryland Tax Court has denied the Comptroller of Maryland\’s motion to dismiss Apple Inc\’s refund claim for Digital Advertising Taxes paid, allowing the case to move forward in the appeals process.

California Offers Sales and Use Tax Relief to Businesses Impacted by LA Wildfires

California has extended the January 31,2025, sales and use tax filing deadline for taxpayers in response to recent wildfires.

Illinois Issues Guide on Determining Physical Presence for Sales and Use Tax

In January 2025, Illinois issued a sales and use tax guide to make it easier for out-of-state retailers and marketplace facilitators to understand their tax obligations under the state’s laws.

Texas Issues Guidance on Taxability of Cryptocurrency Mining Services

The Texas Comptroller issued a private letter ruling discussing the taxability of hosting and repair services for machines used for cryptocurrency mining.

Video Game Publisher’s In-Game Items, Virtual Currency, and Optional Subscriptions are Not Taxable in Indiana

The Indiana Department of Revenue (Department) determined that a video game publisher based outside the state does not have to collect sales tax on three different optional purchases.

California to End Bad Debt Deductions for Lenders and Affiliated Entities in 2025

Lenders and affiliated entities in California will no longer be able to claim bad debt deductions or request refunds for accounts deemed worthless, per Senate Bill (SB) 167.