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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.

Texas Adopts Rule Defining Locations Where Orders Are Received for Online Orders, Fulfillment Warehouses

To clarify their position on orders fulfilled from warehouses as well as automated website orders, the Comptroller of Public Accounts for the state of Texas has added a section to the state\’s administrative rules defining which local tax is due on sales.

Arizona Provides Clarification on Timeliness of Electronic Tax Payments

Arizona has enacted legislation that clarifies the timeliness of electronic tax payments.

South Dakota Adds Products Delivered Electronically to Definition of Seller

South Dakota has additionally clarified some of the language in the state\’s sales tax statutes, including adding \”any product transferred electronically\” to the list of items that a person defined as a seller could be selling, leasing, or renting in the state.

City and Borough of Sitka, Alaska Reinstates Seasonal Sales Tax

The Alaska Remote Seller Sales Tax Commission sent an email on February 22, 2024 indicating that the City and Borough of Sitka, Alaska has reinstated their seasonal sales tax effective April 1, 2024.

8th Circuit USCA Rules Insurance Company Does Not Have to Pay MO City’s Policy Claim

The Eighth Circuit Court of Appeals filed an opinion on February 12, 2024, in the case of Mt. Hawley Insurance Company v. City of Richmond Heights which upheld the insurer’s denial of coverage and dismissing all counterclaims by the City of Richmond Heights.

Maryland Issues Guidance Regarding Private Letter Rulings

The Maryland Comptroller has issued a technical bulletin providing guidance and procedures for submitting a petition for a Private Letter Ruling (PLR), effective December 22, 2023.

South Dakota Requires Use Tax from Infrastructure Management Company

In a recent ruling by the South Dakota Supreme Court, an infrastructure management company was found liable for over $75,000 in unpaid use taxes and interest.

Illinois Provides Information Bulletin Regarding New Payment Equals Agreement Statute

The Illinois Department of Revenue has released helpful guidance on legislation already enacted that alters how payments for sales, use, and excise taxes and fees are understood.

Colorado Adopts New Rule for Buyers’ Claims for Sales and Use Tax Refunds

On January 2, 2024, the Colorado Department of Revenue adopted a new rule regarding buyers’ claims for refunds of sales or use tax paid.

New Jersey to Launch New Taxpayer Portal in Mid to Late 2024

New Jersey has issued a press release announcing that they will be launching a new taxpayer portal in 2024, with Sales and Use tax as the first tax type to be available to be filed through the new taxpayer portal.

Colorado Localities Change to State-Administered Sales Taxes

Two Colorado localities, Town of Carbondale and City of Edgewater, made the switch from self-administered to state-administered for sales tax effective January 1, 2024.

Michigan Issues Guidance on Sales and Use Tax Refund Procedures

The Michigan Department of Treasury (Department) has issued a bulletin providing guidance on how sellers and purchasers can request refunds of Michigan sales and use tax.

Remote Retailer Files Challenge to Illinois “Leveling the Playing Field” Laws

PetMeds, a Florida based online retailer of pet supplies and medication, has recently lodged a petition with the Illinois Independent Tax Tribunal to challenge an audit assessment.

Maryland Announces Transition to New Online Filing Portal

Effective February 2024, online filing of many business taxes, including Withholding, Sales and Use, and Admissions and Amusements in Maryland will move to a new online filing portal, Maryland Tax Connect.

Arizona TPT License Renewals Due January 1, 2024

The Arizona Department of Revenue (DOR) has sent out a reminder that Transaction Privilege Tax (TPT) Licenses must be renewed by January 1, 2024.

Alabama Department of Revenue Announces Change in Tax Payment Processing

The Alabama Department of Revenue is changing banks, affecting how taxes are paid through My Alabama Taxes using accounts that employ a debit block requiring an Originating Company ID (debit block code) for ACH debits.

Washington Provides Guidance on Sales Tax Treatment of Crowdfunding

The Washington Department of Revenue (DOR) has provided comprehensive guidance on the sales tax implications associated with crowdfunding endeavors.

Tennessee Enacts New Sales Tax on Products Containing Hemp-Derived Cannabinoid

Effective July 1, 2023, Tennessee enacted a new 6% sales and use tax on the sales price of products that contain a hemp-derived cannabinoid sold at retail.

Colorado Issues Revised Sales and Use Tax Exemption Forms

Through House Bill 22-1039, the Colorado Department of Revenue (Department) has revised the listed sales and use tax exemption forms.

Ohio Provides Guidance for Taxpayer on Upcoming CAT Changes

Major changes to the reporting requirements for Ohio\’s Commercial Activities Tax come into effect, and the state has released additional guidance for taxpayers who are currently filing on how these changes impact them.

Rhode Island Issues Guidance Regarding Discontinuation of Annual Sales Tax Reconciliation Return

The Rhode Island Department of Revenue (DOR) has issued an advisory informing sales tax permit holders that the Rhode Island Annual Sales and Use Tax Reconciliation Return (Form T-204R-Annual) will no longer be required for tax year 2023 and forward.

Sales Made to Canadian Residents but Delivered in Washington Are Subject to Tax

The Washington Department of Revenue (DOR) has issued guidance regarding the taxability of sales made to Canadian residents that are shipped to businesses in Washington for pickup by the Canadian residents.

South Dakota Releases Updated Fact Sheet for Sales Tax at Special Events

South Dakota has released an updated fact sheet with guidance for Special Event taxation through their website.

Wisconsin Increases Retailer’s Discount for Sales and Use Tax Returns

Wisconsin allows retailers to deduct a portion of the paid sales tax reported on a timely filed sales and use tax return, the retailer’s discount.