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

Coronavirus Tax Filing Relief & Resources

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.

Economic Nexus State Guide

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.

State Sales Tax Rates

This chart lists the standard state level sales and use tax rates. The range of local taxes is also included as a quick reference. Chart is updated monthly.

Sales Tax Holidays

Stay updated on what sales tax holidays may be going on in your state! This chart includes information about recent, current, and upcoming sales tax holidays.

Sales Tax Amnesty

Find details such as filing dates, tax types, and amnesty benefits for current, recent, and upcoming amnesty programs for each participating state.

Remote Seller Nexus Chart

This remote seller nexus chart lists the states that have passed one or more types of legislation regarding nexus.

Nexus After Wayfair – What You Need to Know

Free resource to help you determine how and if you have sales tax nexus and how to set yourself to manage sales tax nexus.

Important Concepts in Sales Tax Administration

Free resource to help you solve your most common corporate sales and use tax challenges.

True Object Test Decision Diagram

Quick assessment tool that will help you determine which of your products and services are taxable…

Best Practices in Transaction Tax Systems Implementation

Learn the best practices in transaction tax systems implementation with this free resource.

No Excuses: Automation Advances Make Sales Tax Collection Easier for Everyone

Learn how sales tax automation has evolved and how to find the right system for your company.

Best Practices for Managing a Sales Tax Audit

Free whitepaper that will help you prepare for any sales tax audit that may come your way. *Newly updated February 2020*

What is Nexus?

Learn all about nexus, a foundation sales tax concept, including how it affects your business and descriptions of the 5 types of remote seller nexus.

What do I need to know about the Wayfair case and economic nexus?

Get essential questions about the Wayfair decision and economic answered in this compilation of FAQs.

Words of Wisdom from Women in SALT

In honor of Women’s History Month, we asked an accomplished group of women in state and local tax to share the words of wisdom that has guided their careers.

How States Tax Rentals of Tangible Personal Property

States do not have a uniform approach to taxing rentals and leases of tangible personal property. Learn the three general categories state rules fall into in taxing true leases of TPP.

Thriving ‘Deep in the Weeds’: Spotlight on Basics Course Alum, Monica Schaefer

Monica Schaefer thrives finding answers to murky “it depends” situations. She is a stellar example of how research-savvy, driven professionals can find a fulfilling career in sales tax.

Delivery Method Changes Everything: Navigating Sales Tax on Intangible Goods

Explore cases where seemingly intangible goods can be converted to tangible personal property for sales tax purposes.

2020 Sales Tax Legislative Outlook

We turned to sales tax policy experts to gage what the top issues will be in the 2020 legislative session and trends we can expect in sales tax for 2020.

Sales Tax Nuances of Trade Show Attendance

Trade show attendance in another state can create physical nexus and trigger sales tax obligations. Learn key nuances of trade show rules across the states.

2019 by the Numbers

What were the biggest moments in sales tax in 2019? Check out the Sales Tax Institute graphical year in review.

Drop Shipment Myths Debunked

Drop shipments are common but tricky transactions. Given that a large number of companies are dealing with these transactions in a changing sales tax landscape, there are some common misunderstandings floating around. How can you tell drop shipment facts from…

The Top 5 Reasons We’re Feeling Grateful in 2019

From record student numbers to new Sales Tax Institute team members – we are grateful for yet another exciting and busy year in the sales tax field, learning and growing alongside you. Here are the top five reasons we’re feeling extra grateful this year.

How the West Has Responded to Wayfair

A whirlwind of sales tax changes have swept across the Western region of the U.S. following the Wayfair decision. From novel approaches to economic nexus to shifting thresholds – keeping up with changes for remote sellers is no easy feat…

Meet the 2019 Sales Tax Nerd Award Winner: Cherie Julius

The Sales Tax Institute is excited to announce that we have selected Cherie Julius, Senior Tax Manager at Uline, Inc., as the winner of the first ever Sales Tax Nerd Award!

New to Selling Online? The Top 4 Considerations for Sales Tax

Picture this common business scenario in the Internet age: Your company has historically only sold its products from a physical store but decides to grow its business by selling online on its own website. Adding a new online sales channel…