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.
Ohio’s newly enacted House Bill 315 (H.B. 315) introduces significant changes to how delivery network services collect sales and use tax.
On February 4, 2025, a federal judge ruled that Rogolino et al. v. Walmart Inc. must move to arbitration.
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.
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.
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.
On November 5, 2024, Nevada voters approved a ballot measure that will exempt diapers from Nevada sales and use tax, effective January 1, 2025.
The Appellate Court of Illinois First Judicial District has released an order affirming the Trial Court’s decision in case 15 L 50776, People of the State of Illinois, ex rel. v. Sears Brands, LLC, et al, Lowe’s Home Centers LLC Defendant- Appellee.
For purposes of Oklahoma’s sales tax exemption for food and food ingredients, the state has clarified the definition of “prepared food” and added definitions for “bottled water” and “food sold with eating utensils provided by the seller.”
The Louisiana Court of Appeals has denied Dillard\’s department store their appeal for a refund of sales tax remitted for purchases customers paid for with store credit cards.
Colorado will impose a $0.27 retail delivery fee beginning on July 1, 2022.
The governor of Oklahoma has signed a bill that will reduce the state sales tax rate on food and food ingredients to zero percent.
Effective January 1, 2024, Kansas’s state sales and use tax rate on food and food ingredients and certain prepared food is reduced to 2%.
An Indiana Tax Court released a ruling upholding a taxpayer’s refund claims. Case 20T-TA-00017 was an appeal brought by the Indiana Finance Financial Corp in relation to the denial of sales tax refund claims in 2017 and 2018.
Effective November 1, 2023, Tennessee has enacted a permanent sales and use tax exemption for firearm safes and safety devices.
The Alabama Tax Tribunal ruled against a taxpayer\’s audit appeal and affirmed both the Department of Revenue\’s assessment of additional tax due and the fraud penalty that was assessed on the basis of the taxpayer\’s underreporting of sales and inconsistent records.
On September 1, 2023, Texas SB 379 went into effect, making many medical, menstrual, maternity, and family care items exempt from sales tax.
A Chicago man’s qui tam action claim against a U.K. tailor was dismissed by a circuit court. The dismissal was recently affirmed by an Illinois Appellate Court.
Kansas no longer imposes sales tax on delivery charges that are separately stated on the invoice, bill of sale, or other documentation given to the purchaser.
Effective September 1, 2023, Alabama’s state-level sales and use tax rate on food for home consumption decreases from 4% to 3%.
Effective July 1, 2024, Maryland has enacted legislation that imposes the state’s 6% sales tax on rentals of home amenities such as swimming pools and event spaces.
On May 24, 2023, Minnesota Gov. Tim Walz signed legislation which establishes a retail delivery fee (RDF) for the state of Minnesota.
On May 4, 2023, Colorado Governor Jared Polis signed legislation that creates an exemption from the state’s 27-cent Retail Delivery Fee (RDF) for businesses with retail sales of $500,000 or less in the prior calendar year.
Effective April 26, 2023, delivery and installation charges are excluded from the “sales price” and “purchase price” for purposes of Michigan sales and use tax if conditions are met.
Effective July 1, 2023, Mississippi has enacted a sales tax exemption for sales of coins, currency and bullion. “Bullion” means a bar, ingot, or coin: Manufactured, in whole or in part, of gold, silver, platinum, or palladium; That was or…