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.
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.
Beginning January 2025, The Louisiana Department of Revenue (DOR) will no longer print and mail copies of Louisiana state sales tax returns to businesses that are registered to collect and remit Louisiana sales tax.
The Virginia Tax Commission released a letter ruling regarding a flooring company that incorrectly classified itself as a retailer while operating as both a retailer and contactor under Virginia law.
The Washington Department of Revenue has amended the definition of “contractor” in the application process and eligibility requirements for reseller permits.
The Colorado Department of Revenue has launched enhancements to SUTS (Sales and Use Tax System) to simplify and speed up sales and use tax filing for businesses.
In a letter request dated July 17, 2024, the taxpayer, an online ordering company that allows customers to order meals and beverages from various restaurants through their website and mobile application, is asking the Missouri Department of Revenue (Department) if they are required to collect and remit sales tax as a Market Facilitator.
Texas has issued a letter ruling providing guidance on the sales and use tax treatment of imported goods stored in a bonded area.
In a move to solidify Michigan’s position as a hub for data center operations, the state legislature has amended the Use Tax Act with Senate Bill 237.
In a letter ruling dated September 17, 2024, the taxpayer, a foreign-based company, who sells subscription-based coaching for health, fitness, mental wellness, and nutrition, has asked the Illinois Department of Revenue for a Private Letter Ruling (PLR) regarding the taxability of its subscriptions.
In July 2024, a settlement was reached in Chicken Soup for the Soul Publishing LLC’s appeal of a $143,000 Ohio commercial activity tax (CAT) assessment, and the Ohio Board of Tax Appeals issued an order remanding the dispute to the Ohio Department of Taxation.
The New York Department of Taxation and Finance (NYDTF) recently released an advisory option related to the taxability which concluded that the sales of personalized astrological birth chart reading services are not subject to New York State and local sales and use taxes.
After an administrative hearing, a Texas Administrative Law Judge (ALJ) ruled that golf balls purchased by a golf course for use at the golf course’s driving range and putting green did not qualify for a resale exemption.
The Florida Department of Revenue (DOR) issued a Technical Assistance Advisement stating that the date that gym membership dues were paid was the controlling date for determining if the sale qualified for the state’s Freedom Month Sales Tax Holiday (“Freedom Holiday”).
The Mississippi Department of Revenue (DOR) has announced a new method for taxpayers to submit Voluntary Disclosure Agreements (VDAs).
Louisiana passed House Bill 8, which will go into effect January 1, 2025, and applies sales tax to previously untaxed digital goods.
Effective January 1, 2025, the Louisiana state sales tax rate will increase to a total of 5%. House Bill 10 provides a temporary increase of the state rate from 4.45% to 5% effective January 1, 2025, through December 31, 2029.
In a last-minute change, Chicago\’s budget eliminated the proposed property tax hike, but the approved budget still includes a vast list of tax increases.
Voters in San Francisco approved Proposition M (measure), causing significant changes to San Francisco Gross Receipts Taxes (Gross Receipts).
Coast to Coast Computer Products, a California based retailer of computer supplies, has filed a petition arguing that the Illinois Department of Revenue’s rules regarding remote sellers are unconstitutional.
The Department of Finance Canada has announced a Goods and Services Tax/Harmonized Sales Tax (GST/HST) tax holiday that will run from December 14, 2024, to February 15, 2025, and that will apply to a wide range of goods.
In an Advisory Opinion, dated August 20, 2024, the petitioner, who charges its customers an entry fee into a locked room where a group of up to ten must solve puzzles, riddles, and other exercises with the means of escaping the room or solving a mystery, has asked the Department to advise on the taxability of such admission charges.
A motion to authorize November 29 and November 30 as Sales Tax Free Days for 2024 in the city of Sitka was approved by a majority vote.
In a news release, the City of Detroit announced that it will soon provide Detroit residents with the option to pay taxes and other city fees using cryptocurrency through a secure platform managed by PayPal.
The Missouri Department of Revenue (DOR) issued a letter ruling stating that the state’s manufacturing exemption for sales and use tax does not apply to a company that performs custom machining and laser services for parts and materials.