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 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.

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.

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 Iryna Soares, Winner of the 2021 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.

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.

Bundled Hardware and Software Subscription Subject to Service Occupation Tax in Illinois

The Illinois Department of Revenue ruled that a taxpayer providing software subscriptions and hardware for a bundled price is subject to the Service Occupation Tax, but not Retailers’ Occupation Tax, Use Tax, or Service Use Tax.

Iowa Provides Clarification on Exemption for Solar Energy Equipment

Iowa has a sales tax exemption for the sale of solar energy equipment which is defined as “equipment that is primarily used to collect and convert incident solar radiation into thermal, mechanical, or electrical energy or equipment that is primarily used to transform such converted solar energy to a storage point or to a point of use.”

How Home Rule States Have Responded to Wayfair

Let’s take a look at three of the primary home rule states that also have a state-wide sales tax—Alabama, Colorado, and Louisiana—to understand steps taken what remote out-of-state sellers can expect.

Iowa Adds Guidance About Sales Tax for Web Hosting Services

The Iowa Department of Revenue issued guidance stating that web hosting is not taxable as a service in the state.

Puerto Rico has Joined 45 States in Adopting Economic Nexus

Puerto Rico established in January of 2021 that businesses making more than $100,000 in total gross sales or at least 200 transactions in Puerto Rico annually are required to register with the Puerto Rico Department of Treasury and collect and remit Puerto Rico sales tax.

Minnesota Clarified Rules for Non-Profit Sales Tax Exemptions

In Notice 21-04, the Minnesota Department of Revenue added six requirements for non-profits to meet in order to be exempt from sales tax in the state.

Wisconsin Proposes a Bill to Exempt Diapers and Feminine Products from Sales Tax

Wisconsin will enact “a sales and use tax exemption for the sale of diapers, undergarments for incontinence, tampons, and sanitary napkins” from the state’s five percent sales tax.

Tennessee Rules Online Cloud-Based Platforms Not Taxable

The Tennessee Department of Revenue ruled that a company with two offerings on a cloud-based platform are nontaxable.

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.

Ohio Enacts New Economic Nexus Provisions and Marketplace Nexus Legislation

Ohio has enacted legislation that creates new requirements for certain remote sellers, effective August 1, 2019, and marketplace facilitators, effective September 1, 2019.

North Carolina Imposes Economic Nexus Threshold

Remote sellers exceeding North Carolina’s economic nexus threshold must register and collect tax by November 1, 2018.

Kansas Enacts Economic and Marketplace Nexus Legislation Following Veto Override

Remote sellers and marketplace facilitators are required to collect and remit tax if they exceed the state’s $100,000 threshold, effective July 1, 2021.

State Notices & Resources for Remote Sellers

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.

Mississippi Amends Tax Treatment of Cloud Computing

The Mississippi Department of Revenue has proposed amendments to their regulations for the tax treatment of computer equipment, software, and certain related services.

California State Court Rules that Local Video Service Provider Fees Do Not Apply to Streaming Video Providers

The California court made their decision in line with Nevada’s similar case which ruled that streaming video providers are not subject to local franchise fees.

Employment Services No Longer Subject to Ohio’s Sales and Use Tax

Ohio has repealed its tax on employment services which has been taxed under Ohio R.C 5739.01(JJ) effective October 1, 2021.

Don’t be spooked! Sales Tax on Halloween Items

Learn how sales tax applies to Halloween favorites like candy, costumes, and beloved jack-o-lanterns – with tips for consumers and retailers alike!

Arizona Provides Update on Transaction Privilege Tax

The Arizona Department of Revenue recommends that Arizona businesses renew their Transaction Privilege Tax before January 1, 2022 to avoid penalties.

Arizona Requires Peer-to-Peer Car Sharing Platforms to Pay Transaction Privilege Tax

Arizona Senate Bill 1720, effective September 29, 2021, requires peer-to-peer car sharing platforms to pay transaction privilege tax on rentals conducted on their platforms.

Texas Court Dismisses Local Franchise Fee Suit Against Streaming Companies

The City of New Boston, TX filed a suit against Hulu and other streaming services claiming that they owed local franchise fees.

Pennsylvania Clarifies Taxability of Remote Help Supply Services

The Pennsylvania Department of Revenue has issued a bulletin to inform taxpayers regarding the taxability of remote help supply services.

British Columbia Has Extended Their Rebate Period on Select Machinery and Equipment

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.