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 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.
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.
The Washington Supreme Court recently ruled in Royal Oaks Country Club v. State of Washington, Department of Revenue, affirming that Royal Oaks’ initiation fees qualify as a “bona fide” initiation fee, allowing them to be wholly deductible under Washington’s business and occupation (B&O) tax statute.
Louisiana upheld a trial court’s ruling in the case Kimberly L. Robinson et al. v. Priceline.com Inc. et al, finding that Priceline, Expedia, and similarly occupied defendants are not responsible for remitting sales tax on the full price of hotel rentals facilitated through the defendants’ respective platforms.
Rhode Island has issued a declaratory ruling regarding the taxability of entertainment services in response to a company’s request for ruling.
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.
Mississippi released Priceline and their co-plaintiffs from hotel taxes previously levied by a lower court in Mississippi.
Effective July 23, 2023, Washington state has revised its tax rules regarding meals provided to residents of senior living communities.
New short-term rental (STR) permits in New Orleans, Louisiana, are banned for one year in areas of the city zoned for commercial use.
The City of Kenner, Louisiana, cannot sue Netflix and Hulu for franchise fees for providing video content via the Internet.
Oklahoma H.B. 2335 shifts the sales tax burden from marketplace facilitators to marketplace seller’s for hotels and motels with more than 12 rooms.
The California Office of Tax Appeals (OTA) determined that the owner of a California restaurant owes sales tax on orders made through delivery websites.
Initiative 82 – passed by District of Columbia voters in November 2022 – eliminated the tipped minimum wage for servers, bartenders and tipped workers. To reach D.C.’s minimum wage, the difference is made up with gratuities, whether voluntarily given by…
The Illinois Department of Revenue (DOR) issued a General Information Letter (GIL) providing guidance on the taxability of sporting event ticket sales.
Income from short term rentals- stays of less than 30 days- is subject to the Arizona Transaction Privilege Tax (TPT) under Arizona Revised Statutes section 42-5070 and the Model City Tax Code -444 and -447.
The Missouri Department of Revenue (DOR) issued a letter ruling stating that a utility company should not charge sales tax to hotels, motels and other transient accommodation establishments for sales of utilities.
A recent New Mexico bulletin advises taxpayers about the gross receipts tax responsibility of marketplace providers that list and book third party lodging and accommodations.
The Wyoming Department of Revenue (DOR) has issued updated guidance on the taxability of lodging services and online travel companies (OTCs).
The District of Columbia’s law regarding short-term rental hosts that was passed in 2018 is now going into effect.
The Louisiana Court of Appeals determined that online travel companies do not owe local sales tax on the fees they charge to their customers.
In a private letter ruling, the Texas Comptroller clarified the sales and use tax requirements for a mobile ordering application platform where restaurants receive food orders.
Connecticut has enacted legislation allowing sellers of meals to retain the sales tax they collect on meal sales for a specified period.
Effective January 1, 2022, where a hotel or hotel operator contracts with a marketplace facilitator to offer hotel rooms, the marketplace facilitator is responsible to collect and remit tax when it meets the state’s economic nexus requirements.
The Illinois Supreme Court held that the City of Chicago’s ruling to require rental car companies located within three miles of the City to collect tax is unconstitutional under the home rule article of the Illinois Constitution.