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.
This chart lists the standard state level sales and use tax rates. Updated regularly.
Find current, future and past tax amnesty programs by state.
Get dates and details for sales tax holidays being offered by the states.
This chart lists the states that have enacted remote seller nexus legislation, along with the effective dates.
Sales tax questions? Find answers to our most frequently asked questions here.
Stay current with the most significant sales tax developments with our blog.
Learn about nexus, audits, administration and more with these free whitepapers.
Get the most current sales tax updates on our News & Tips page.
Selecting a Jurisdiction will take you to that Jurisdiction's page.
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.
List of resources to help tax professionals navigate the impact of the coronavirus. Many states are offering tax filing relief to taxpayers by extending deadlines and in some cases, penalty and interest relief.
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.
We’ve gathered some websites that may be helpful in finding answers to your sales tax questions or addressing your sales tax needs.
The City of New Boston, TX filed a suit against Hulu and other streaming services claiming that they owed local franchise fees.
The Pennsylvania Department of Revenue has issued a bulletin to inform taxpayers regarding the taxability of remote help supply services.
Taxpayers now have until September 30, 2022 to apply for the rebate on their provincial sales tax (PST) paid between September 17, 2020 and March 31, 2022 on qualifying machinery and equipment.
Craig, Alaska designated November 27, 2021 as a Sales Tax Free Day to give marketing opportunities to local merchants.
A new law has extended the California marketplace facilitator and marketplace seller requirements to incorporate California’s “Fee Collection Procedures Law.”
The Western region of the U.S. is full of natural wonder and beautiful destinations that make you want to pause, slow down, and enjoy them. As it turns out, the West has a sales tax landscape to match – full…
California’s Department of Tax and Fee Administration proposed amendments to their regulations that clarify that marketplace sales are not drop shipments.
The Washington Department of Revenue has issued a special notice regarding the collection of sales tax on reusable bags purchased by customers.
In a recent private letter ruling, the Colorado Department of Revenue concluded that subscription fees for online learning platforms are subject to the state’s sales tax and state-administered local sales tax.
The Louisiana Legislature has passed legislation that would establish a centralized sales tax commission and ultimately break up the state’s current systems of collections.
This month, the Sales Tax Institute read Contagious Culture: Show Up, Set the Tone, and Intentionally Create an Organization that Thrives (McGraw-Hill, 2015) which covers how to “shape and revitalize your culture — by setting the tone, engaging the team, and creating a dynamic working environment that encourages extraordinary growth, productivity, and innovation.”
Selecting a sales tax automation system is a decision you need to get right the first time. Here are four things you need to know before choosing a system.
Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.
Certain marketplace facilitators can claim credits for retailers’ occupation tax paid on 2020 sales for which use tax was also remitted by a marketplace facilitator.
Alaska would adopt a new two percent state sales and use tax and enter the Streamlined Sales and Use Tax Agreement under a new bill introduced in the Alaska House of Representatives on August 30, 2021.
A taxpayer with civic exemption status attempted to make the status “pass-through” to their contractor and subcontractors when purchasing construction materials for a new project.
Oklahoma’s sales and use tax rule change on multi-level sales details that if the products are not sold from the multi-level vendor in their original form and packaging to the distributor, then the distributor is required to collect tax on the sales price of the final product that is sold to the consumer.
The Hawaii Department of Taxation issued a release to clarify the treatment of sales of software with regards to their general excise tax (GET).
A 25th Anniversary reflection by Diane Yetter. See where the Sales Tax Institute has been and where it\’s going!
The state of Washington has published an article clarifying the application of sales and business and occupational taxes to providers of online classes.
South Carolina extended the COVID-19 tax relief with regards to the nexus for income and sales tax created by employees that are temporarily working in another jurisdiction due to COVID-19.
Beginning September 1, 2021, vehicles purchased for certain ride-share programs will qualify for sales and use tax exemption.
On July 1, 2021, the state of Kentucky enacted a new sales tax exemption for electricity that is used or consumed in the commercial mining of cryptocurrency.
As of 2022, the full value of trade-ins will be excluded from the definition of sales price.