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.

Meet Nancy Steele, Winner of the 2022 Sales Tax Nerd Award

The Sales Tax Nerd Award recognizes sales tax professionals who demonstrate a dedicated passion and commitment to the study and practice of sales tax.

Texas Clarifies Policy Following Letter Ruling that Determined Worker’s Compensation Medical Exams are Subject to Tax

Following a letter ruling released on the subject in October, the Texas Department of Revenue has clarified that doctors performing exams for the state\’s Division of Workers\’ Compensation are not required to collect sales tax until October 1, 2023, to allow the Worker\’s Compensation industry to seek a legislative change.

Georgia Tax Tribunal Orders Uber To Charge Tax On Safe Rider Fee, Pay Uncollected Taxes

The Georgia Tax Tribunal issued a pair of orders in the case of Uber Technologies Inc. v. Crittenden, determining that Uber underpaid its sales tax liability by several million dollars by not including its Safe Rider Fee in its taxable basis.

Kansas Retiring ST-16 Retailers’ Sales Tax Return

Effective January 1, 2023, The Kansas Department of Revenue will no longer use the ST-16 Retailers’ Sales Tax Return.

Streaming Company’s Platform Credits Not Taxable in Colorado

Colorado has issued a private letter ruling stating that “platform credits” offered by a company that offers video streaming services are not subject to Colorado sales tax.

Business License Compliance: The Oft-Forgotten Registration

There are 55 states and territories, 3,000 counties and parishes, approximately 35,000 local municipalities, and special purpose districts that all have their own rules regarding business licenses, permits, and registrations. Here\’s how to handle it…

Tennessee Releases Guidance for Upcoming New Farm Equipment Exemption

The Tennessee Department of Revenue has released guidance on the application of the state\’s revised farm equipment sales and use tax exemption that will come into effect on January 1, 2023.

Illinois Releases Answers to 2022 Sales and Use Tax Issues Survey

In response to a request from a state tax reference book, Illinois has published a General Information Letter addressing issues surrounding the state\’s nexus standards and other laws and procedures.

Vermont Updates Cheat Sheet for Taxable and Exempt Items

Vermont has updated a set of guidelines detailing which items of tangible personal property are taxable or exempt in under their current laws for quick reference.

Texas Clarifies Manufacturing Exemptions Do Not Apply to Service Providers

In a memo released in the wake of its success in a court case addressing the issue earlier this year, Texas elaborated on its reasons for denying companies performing refurbishment services a manufacturing exemption on wrapping and packaging items.

Wisconsin Issues Guidance on Tax Treatment of Non-Fungible Tokens

Wisconsin has issued guidance on the taxability of non-fungible tokens (NFTs) in its most recent monthly tax bulletin.

Virginia Discusses Exemptions for Food and Personal Hygiene Products

Virginia has issued a bulletin discussing the state’s exemption for food purchased for human consumption and essential personal hygiene products.

New Mexico Releases Guidance for Application of Gross Receipts Tax to Lodging Marketplaces

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.

Missouri Supreme Court Rules Club Fees Taxable Charges for Recreation, Addresses Use of Letter Rulings

The Missouri Supreme Court ruled unanimously against a horse-riding club in Kansas City, Missouri in its petition for review of a prior ruling on a refund of sales tax remitted on membership fees.

Retailers’ Fees are Subject to Tax in South Carolina

The South Carolina Department of Revenue (DOR) has issued a revenue ruling regarding the taxability of various retailers’ fees.

B.J. Pritchett: Celebrating a Career in Sales Tax

Sometimes we are lucky enough to have someone come into our life that changes it forever. And then this has a ripple effect and changes so many others. B.J. Pritchett is this person for me. I met B.J. when we…

Wyoming Issues Updated Guidance on Online Travel Companies and Lodging Services

The Wyoming Department of Revenue (DOR) has issued updated guidance on the taxability of lodging services and online travel companies (OTCs).

Maryland Enacts New Tax on Digital Advertising

The Maryland legislature overrode Governor Larry Hogan’s veto of a new tax on digital advertising (H.B. 732) on February 12, 2021, making Maryland the first state in the country to adopt a tax on digital advertising.

Arizona Business Owner Complains Louisiana Sales Tax is Unconstitutional for Out-of-State Sellers

Louisiana is facing complaints from an Arizona jewelry wholesaler claiming that their sales tax system is unconstitutional due to its compliance burdens on out-of-state sellers.

Rhode Island Implementing Changes to Sales and Use Tax Return Beginning January 2023

The Rhode Island Department of Revenue (DOR) has issued an advisory regarding changes to the state’s sales and use tax return for monthly and quarterly periods starting January 2023.

Amazon FBA Warehouses in Pennsylvania Doesn’t Establish Physical Presence

The Commonwealth Court of Pennsylvania sided with the Online Merchants Guild as they pushed back on the Department of Revenue’s charges for taxes owed.

Sales Tax 101: Determining When Sales Tax Applies

This blog details key items in understanding when a sale is taxable or exempt and what you need to know to ensure that an exemption can be claimed.

Mississippi Supreme Court Rules That Digital Photos are Exempt from Sales Tax

The Mississippi Supreme Court (Court) has affirmed a lower court’s decision, ruling that a wedding photographer was not liable for a sales tax assessment issued by the Mississippi Department of Revenue (DOR).

Kentucky Releases Detailed Guidance on the Applicability of Upcoming Changes to Taxable Services for Impacted Industries

Following the passage of House Bill 8 this spring, as of January 1st, 2023, many services that were not subject to sales tax in Kentucky will become taxable.