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.

Remote Sales Tax Audits: What to Expect and How to Handle Them

Gone are the days when an auditor would come take up temporary residence in your office space while they complete your company’s audit. Remote audits are the new reality. You will likely never meet your auditor face to face! More…

Louisiana establishes multi-parish audit program

As of July 1, 2022, the Louisiana State Legislature has enacted legislation calling for the state’s Uniform Local Sales Tax Board to implement a multi-parish audit program.

Tennessee rules marketplace facilitator fees are not subject to sales tax

The Tennessee Department of Revenue confirmed that marketplace facilitator fees for connecting buyers and sellers and processing payments are nontaxable in a private letter ruling approved in April 2022.

Michigan Court of Appeals: Recycling machines do not qualify for Industrial Processing Exemption

A Michigan Court of Appeals on July 21, 2022 upheld a ruling that the seller of recycling machines did not qualify for the state’s industrial processing exemption.

Vermont expands sales and use tax manufacturing exemption to include machinery and equipment in integrated production operation

Machinery used in or consumed as an integral or essential part of an integrated production operation is not subject to sales and use tax in the State of Vermont as of July 2022 following an amendment expanding the Manufacturing Tax Exemption.

Washington issues interim statement regarding the taxability of non-fungible tokens

Purchases of non-fungible tokens, or NFTs, are taxable in most cases and sellers of NFTs are subject to Washington business and occupation (B&O) tax on gross proceeds, according to an interim statement provided by the Washington Department of Revenue in July.

Online learning courses ruled nontaxable in Texas

Subscriptions to online learning services are not taxable in the state of Texas, according to a July ruling in a private letter published by the state comptroller, but planning services purchased by teachers are subject to tax.

Challenge to Chicago’s streaming tax settled between the city and Apple

Apple and Chicago agreed to settle a lawsuit claiming the city’s 9% streaming tax was unconstitutional.

Sales Tax Institute Book Club: Red Notice by Bill Browder

Russia’s invasion of Ukraine, its impact on the global economy, and the horrifying images on the evening news of violence against ordinary citizens in Ukraine led to this month’s selection of “Red Notice: A True Story of High Finance, Murder and One Man’s Fight for Justice” for the Sales Tax Institute Book Club.

New Jersey creates an annual sales tax holiday for school supplies, including computers and sports equipment

Retail sellers of school supplies, computers and sports equipment in New Jersey will be eligible for a back-to-school sales tax holiday signed into law on June 30, 2022 as Chapter 21 by the state’s senate and general assembly.

Pennsylvania warns businesses of scam letters impersonating the state’s Department of Revenue

Phishing scams are not limited to email and bad actors are even using snail mail to create fear of sales tax audits in the hope of defrauding businesses, according to a warning issued by the Pennsylvania Department of Revenue on July 14, 2022.

New York Appeals Court ruling on sales tax refund for concrete offers reminder of the critical role invoicing plays in sales tax

A July 2022 slip opinion ruling by New York Appellate Division’s Third Department against a company claiming eligibility for sales tax refunds on several purchases of concrete is a reminder that companies can save vendors money simply by the way they package goods for sale.

Wisconsin clarifies sales and use tax of antiques, crafts and artwork in July fact sheet

Sellers of antiques, crafts and artwork in Wisconsin will need a seller’s permit, and the items are subject to sales tax unless an exemption applies, according to a fact sheet published by the Wisconsin Department of Revenue in July 2022.…

North Carolina ruling on taxation of manufacturing machinery and equipment offers a reminder for taxpayers in all states

In a decision impacting manufacturers in North Carolina, the state’s Department of Revenue, Sales and Use Tax Division explained in a private letter ruling request that the purchasers of machinery and equipment for a manufacturing plant are not exempt from state sales and use tax.

Colorado Enacts COVID-19 Tax Relief for Restaurants, Bars and Mobile Food Vendors

Colorado has enacted legislation that provides a temporary deduction from state net taxable sales for qualifying bars, restaurants and mobile food service vendors.

Post-Wayfair Landscape in Puerto Rico for Remote Sellers

Let’s have a brief look at economic nexus in Puerto Rico and discuss some practical tips for negotiating the complexity of sales tax compliance on the Island.

Maryland Updates Digital Products Definition with New Exclusions

On July 1, 2022, Maryland changed the definition of a digital product to make application of sales and use tax exclude certain products.

Maryland Creates Exemptions for Diapers and Infant Related Products

Beginning July 1, 2022, Maryland exempts diapers and various other products related to infants and their care.

Iowa Updates Sales Tax Base

A new Iowa law modified their sales tax base. In short, the changes include combining sales and use tax returns and their permits into one.

Washington Taxes Account Access Services

The Washington Department of Revenue (DOR) denied a company seeking to claim sales tax exemptions for their account access services to credit unions.

New Louisiana Laws Aiming to Streamline Sales Tax System

On June 18, 2022, the Louisiana governor signed three acts into law that aim at giving the Louisiana Sales and Use Tax Commission for Remote Sellers more authority and centralizing sales tax in the state.

Uniformity is Needed! Key Takeaways from U.S. Senate Finance Committee Hearing on Sales Tax Post-Wayfair

The U.S. Senate held a hearing to examine the impact of the Wayfair decision on small businesses and remote sellers. Solutions came from 5 witnesses, including Diane Yetter.

Oklahoma Makes Changes to Qualifications of Marketplace Facilitators

Oklahoma amended their definition of marketplace facilitator to include any person that facilitates any retail sales of “products,” not only retail sales of “tangible personal property.”

Pennsylvania Provides Notice for All Recent Taxability Changes

Pennsylvania has provided a notice that details the changes made to their state laws regarding sales tax.