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.

North Carolina Rules Subscription Fees for SaaS Not Subject to Sales Tax

In response to a taxpayer request, the North Carolina Department of Revenue completed a private letter ruling regarding sales tax payments on subscription fees for software as a service (SaaS).

North Dakota Enacts Sales and Use Tax Exemption for Senior Citizen Organizations

North Dakota has enacted legislation that expands the sales and use tax exemptions for qualifying sales made to senior citizen organizations.

Tennessee Enacts Exemption for Certain Film Productions

Tennessee has enacted a sales and use tax exemption for qualified film or television production costs provided the Commissioners of Revenue and Economic and Community Development determine that the exemption is in the best interests of the state (such as jobs created or community impact).

Hotel Rooms Booked through Marketplace Facilitators are Subject to West Virginia Hotel Occupancy Tax

Effective January 1, 2022, where a hotel or hotel operator contracts with a marketplace facilitator to offer hotel rooms, the marketplace facilitator is responsible to collect and remit tax when it meets the state’s economic nexus requirements.

State by State Exemption Certificate Guide

Better manage exemption certificate documentation for each state no matter if you are a seller or a customer with this free resource.

Rental Cars Used in Chicago – A Personal Property Lease Transaction Tax Saga

The Illinois Supreme Court held that the City of Chicago’s ruling to require rental car companies located within three miles of the City to collect tax is unconstitutional under the home rule article of the Illinois Constitution.

Washington Amends Lease and Rental Excise Tax Rule for Certain Construction Scenarios

The Washington rule on leases or rentals of tangible personal property has been amended to clarify the state’s polices for specific construction services like concrete pumping.

Virginia Temporarily Exempts Personal Protective Equipment from Sales Tax

Virginia adopted an emergency bill exempting personal protective equipment bought for business use from sales tax until further notice.

Women to Watch in Sales Tax: A Celebration of Women in the Field

This article gives you a sneak peak into all the inspiring women we’ve had the chance to interview so far on our series Women to Watch in Sales Tax, check them out!

North Carolina Letter Ruling Addresses Taxation of Cloud-Based Software Application Access

The North Carolina Department of Revenue issued a private letter ruling to address the taxability of a taxpayer’s free application that is part of its web-based services provided via a software as a service (SaaS) model.

How States Will Use Sales Tax to Recover Lost Revenue from the Pandemic

Learn three sales tax trends states are turning to to expand their tax bases, bring in new taxpayers, and generate more revenue.

Wisconsin Removes Economic Nexus Transaction Threshold

Wisconsin has eliminated the state’s 200 transaction economic nexus threshold for remote sellers effective February 20, 2021, while retaining the $100,000 threshold.

Texas Provides Guidance Regarding Manufacturing Exemptions

The Texas Comptroller issued new guidance stating that exemptions for state sales and use tax apply to those who manufacture, fabricate, or process tangible personal property for sale.

Nebraska Provides Guidance Document on Use Tax

The Nebraska Department of Revenue released a guide on the handlings of use tax in the state regarding remitting use tax, exemptions, interest, and penalties.

Maryland Expands Tax on Digital Goods

Effective March 14, 2021, the sale of canned or commercial off-the-shelf software obtained electronically is considered a digital good and is subject to Maryland sales and use tax, as well as the sale of electronically delivered software and software as a service (SaaS).

Alaska Remote Seller Sales Tax Commission Approves Remote Seller Sales Tax Code

The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.

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.

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

In the Internet age, the ability to make online sales is king. No matter if you’re a traditional brick and mortar store that decides to expand into online sales or a new ecommerce business, online sales offer an immense opportunity…

Wisconsin Requires Remote Sellers to Collect Sales Tax

Wisconsin will require certain remote sellers to collect and remit sales and use tax, effective October 1, 2018.

Maine Extends Sales Tax Nexus Relief for COVID-19 Through 2021

Maine announced that the state will extend sales tax nexus relief for employees working remotely in the state due to COVID-19 through 2021.

Delaware Begins 2021 Unclaimed Property Voluntary Disclosure Agreement Program

The Delaware Secretary of State has posted the invitation mailing dates of its 2021 unclaimed property Voluntary Disclosure Agreement Program.

Elective Ultrasound Service Found Taxable in California

California determined that the true object of a taxpayer’s prenatal imaging business was the images captured, not the ultrasound service.

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.

Services to Measure Advertising Effectiveness Are Taxable in New York

A taxpayer’s services to measure the effectiveness of advertising were subject to New York sales and use tax since they qualify as taxable information services.