Sales Tax Resources & Updates

Bookmark this page, because it’ll be your vault for all things sales and use tax! Here you’ll find quick-reference charts, in-depth whitepapers, helpful tools, legislative updates, directories, FAQs and more.

How to Use This Page: Simply scroll to browse all our sales tax resources that you can use in your job today. You can refine your search by topic and/or jurisdiction or search by keyword. For a handy chart of key sales tax facts by state, select a jurisdiction.

Quick Access Resources

Jurisdiction

Selecting a Jurisdiction will take you to that Jurisdiction's page.

Featured Resources

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

Helpful Links

We’ve gathered some websites that may be helpful in finding answers to your sales tax questions or addressing your sales tax needs.

How to Advance Your Career in Sales Tax

Explore how you can advance your sales tax career through investing in yourself and your skills by gathering your resources or through an industry change.

Why Having a Trusted Sales Tax Advisor Is Vital to the Success of Modern-Day Business

State and local taxing authorities are aggressively ramping up their audit and enforcement activity seeking to catch businesses who are non-compliant with new and changing tax laws.

Virginia Expands Sales Tax Exemption for Network Equipment

The Governor of Virginia, Glenn Youngkin, has signed H.B. 1155, which expands the sales and use tax exemption on equipment that is used to provide internet services.

State of Connecticut Rules Online Learning Plans Not Taxable as Digital Goods

On April 21, 2022, the Connecticut Department of Revenue issued Ruling No. 2022-2 determining that online learning plans are not taxable digital goods.

Certain Large Data Centers’ Purchases Exempt from Sales Tax in Nebraska

The Governor of Nebraska, Pete Ricketts recently signed a bill that will exempt sales tax on certain purchases made by large data centers.

Michigan Guidance on Prepared Food

On March 31, 2022, a Revenue Administration Bulletin was issued by the Michigan Department of Treasury explaining how sales and use tax will be handled on prepared foods and cooked meals.

Colorado Won’t Require Local Licenses from Remote Sellers

Colorado will no longer require remote sellers, “retailers without physical presence or with only incidental physical presence,” to have local licenses in the state’s approximately 70 home-rule cities.

Kentucky Provides Emergency Amnesty Program

Kentucky is providing an amnesty program for all taxes administered by the Department of Revenue; it also includes certain federal obligations referred to the DOR for collection.

Certain Agricultural Products Exempt from Sales and Use Tax in Alabama

The governor of Alabama, Kav Ivey (R) recently signed various bills applying to tax relief, one including agricultural products being exempt from sales and use tax under certain circumstances.

New York Upholds Taxability of Gift Card Promotions

The New York Supreme Court, Appellate Division held Apple Inc. accountable for not collecting an appropriate amount of sales tax on the promotional gift cards given with certain purchases.

Sales Tax Registration Questionnaire

This Sales Tax Registration Questionnaire will provide you with an organized list of the information you need for registrations to make sure you cover your bases.

Sales Tax Institute Book Club: The Power of Habit by Charles Duhigg

This quarter, the Sales Tax Institute book club read The Power of Habit: Why We Do What We Do in Life and Business to find out all about it. Author Charles Duhigg dives into the science behind habit creation and reformation and provides tips and tricks to setting your habits straight individually and for organizations.

Colorado Use Tax Exemption for Construction Materials Used for Public Schools

Colorado enacted a use tax exemption for construction materials used to build and renovate public schools across the state, including home rule cities.

Illinois Makes Cuts to Grocery and Gas Taxes

Illinois’ legislative session is resulting in tax cuts across grocery and fuel taxes.

Alaska Remote Seller Sales Tax Commission Approves Remote Seller Sales Tax Code

The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.

Utah Creates Sales Tax Exemption for Electrical Facilities

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.

Arkansas Rules on Pollution Reduction Equipment Exemptions

An Arkansas taxpayer protested the denials of sales tax refund claims resulting from audits.

Michigan Simplifies Taxation of Heavy Equipment Rentals

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.

States Enact Gas Tax Holidays to Provide Taxpayer Relief

In attempts provide relief to taxpayers at the pump, there is a growing trend in 2022 of states passing temporary gas tax holidays to combat inflation and surging fuel prices.

Service Providers: Don’t Assume You Are Always Tax-Free!

Service providers—especially in the professional services realm—can be quick to assume that their services are nontaxable and that they do not need to collect sales tax and remit sales tax on their sales of services.

Missouri Provides Guidance on Taxability of Plumbing and HVAC Services

The Missouri Department of Revenue issued a letter ruling regarding the tax requirements for an HVAC and plumbing company located in Arkansas.

Louisiana Provides Guidance on Animal Shelter Construction Sales Tax Exemption

Louisiana has provided guidance on requesting and receiving the sales and use tax exemption for materials used in the construction of animal shelters.

Ohio Supreme Court Upholds Sales Tax Refund for Computerized Services

The Ohio Board of Tax Appeals (BTA) uses the true object test to distinguish between nontaxable custom software or taxable services.

Retailer Exempt from Mail Tax in Michigan

Michigan Court upheld that Bed Bath & Beyond is not responsible for paying use tax on certain marketing materials that were mailed to state residents because the responsibility was given to an out-of-state marketing agency.