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.
The Tennessee Department of Revenue (DOR) is offering tax relief to residents affected by the severe weather in Tennessee on December 9, 2023.
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.
Overall, these changes aim to support specific sectors of the economy, reduce financial burdens on certain organizations, and streamline processes for construction projects.
In their response to a request for guidance, Indiana has issued a ruling discussing the eligibility for construction contractors to use the tax-exempt status of their customers when renting or purchasing equipment.
The Court of Appeals of Washington determined that Alstom Power Inc. was required to pay Washington use tax for a turbine rehabilitation project.
The Colorado Department of Revenue (DOR) issued a private letter ruling discussing the taxability of sales of grass seed, erosion control blankets and fertilizer to a construction contractor.
The Arkansas Department of Finance and Administration denied a refund claim filed by a taxpayer who had accrued consumer\’s use tax on payments to their construction contractors to reimburse them for materials.
In a request for revision, the Arkansas commissioner of revenue affirmed an administrative law judge’s determination that a construction company was required to collect and remit sales tax on landscaping work that it performed.
Idaho has issued a new sales tax exemption certificate for real property contractors.
A July 2022 slip opinion ruling by New York Appellate Division’s Third Department against a company claiming eligibility for sales tax refunds on several purchases of concrete is a reminder that companies can save vendors money simply by the way they package goods for sale.
Colorado enacted a use tax exemption for construction materials used to build and renovate public schools across the state, including home rule cities.
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.
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.
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.
On July 1, 2021, Minnesota Governor Tim Walz signed an omnibus tax bill that included new exemptions and considerations for businesses required to make June accelerated sales tax payments.
Oklahoma has enacted an exemption for non-profit 501(c)(3) organizations on the construction of affordable housing for low income residents.
The Tennessee DOR has issued a ruling discussing the application of sales and use tax to the installation of household appliances.
A construction contractor was subject to California use tax on materials that it purchased with resale certificates since the contractor failed to establish that it was engaged in the business of selling materials.
Providing site safety managers, fire safety managers, and emergency action watchmen for work on construction sites is subject to New York sales and use tax.
The Nebraska Supreme Court held that a telecom construction company was liable for sales taxes on both its purchases of construction materials and for its subsequent sales of services installing and constructing the same telecommunications property.
Fees charged to a road construction contractor for mixing concrete for use in road construction were exempt in South Carolina.
A taxpayer’s installation of different types of wall partitions qualified as capital improvements exempt from New York sales tax.
The Vermont Department of Taxes has provided updated guidance on the application of sales and use tax to contractors.