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.

Maryland Expands Tax on Digital Goods

The Maryland General Assembly overrode Governor Larry Hogan’s veto of charging the state’s sales and use tax on digital goods (H.B. 932).

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.

Pennsylvania Announces Voluntary Compliance Program for Retailers with Inventory In-State

Pennsylvania is offering a voluntary compliance program for businesses that have inventory or store property in-state but are not registered to collect and remit taxes.

Apple Amends and Expands Complaint Against Chicago Streaming Tax

Apple expanded its claim that Chicago’s streaming tax violates the U.S. Constitution’s due process and commerce clauses by including their streaming services in the city’s 9% amusement tax.

Canada Announces Temporary GST and HST Relief for Face Masks and Face Shields

The Government of Canada announced a proposed measure to remove the GST/HST on supplies of face masks, respirators and face shields made after December 6, 2020.

Iowa Provides Guidance on Exemption for Computers and Computer Peripherals

Iowa has provided guidance regarding the state’s sales tax exemption for computers and computer peripherals.

Post-Wayfair Remote Seller Nexus: What’s Going on in the Southeast?

Like the rest of the country, the Southeast region of the U.S. is not immune to the changes created by the South Dakota v. Wayfair decision. In fact, 2020 presented a slew of changes in the southeast that have big…

City of Chicago Announces Economic Nexus Provisions

The City of Chicago has announced in an information bulletin that it will impose economic nexus provisions.

Online Delivery Forum Is Not Required to Collect and Remit Tennessee Sales Tax

A Tennessee letter ruling states that an online forum that connects customers to food sellers qualifies as a delivery network company that is not required to collect sales and use tax.

Louisiana Remote Sellers Commission Announces It Will Develop Tax Refund Policy

The Louisiana Sales and Use Tax Commission for Remote Sellers has announced that it will develop a policy for taxpayers to claim refunds for overpaid taxes.

Manufacturing Exemptions Do Not Apply to Block Chain in Kentucky

Kentucky has stated that the state’s sales and use tax exemptions for traditional manufacturing do not apply to block chain production.

You’ve Been Notified of a Sales Tax Audit. Now What?

Being audited can be scary. But instead of feeling defenseless, there are steps you can take to manage the audit and take control of the process.

Top 3 Reasons to Participate in Streamlined Sales Tax

The Streamlined Sales Tax (SST) Project/Agreement is the result of cooperative efforts across the states to simplify sales and use tax collection and administration for taxpayers and states alike to create more uniform sales and use tax systems. States that…

Texas Issues FAQs for Remote Sellers and Marketplace Providers and Sellers

The Texas Comptroller has posted FAQs on its website regarding post-Wayfair obligations for remote sellers, marketplace sellers, and marketplace providers.

Streamlined Sales Tax Agreement is Amended to Revise Amnesty Qualifications

The Streamlined Sales Tax Governing Board has made amendments to the SST Agreement to revise its amnesty-related provisions.

New York Announces COVID-19 Tax Relief for Restaurants and Food Service Establishments

New York has issued a notice announcing sales and use tax relief for restaurants and food service establishments due to COVID-19.

Portable Toilet Rentals Subject to Tax, Not Exempt as a Service in Missouri

Missouri held that the provision of portable toilets and related services were taxable as the rental of tangible personal property, not exempt as waste removal services.

Nevada Enacts Legislation with Tax Amnesty Provisions

Nevada has enacted legislation that requires the DOT to establish a tax amnesty program for a period of not more than 90 calendar days ending no later than June 30, 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.

Illinois Makes Changes to Taxation of Wine Sales by Remote Sellers

Illinois has enacted changes to the taxation of wine sales to Illinois purchasers by certain winery shipper’s license holders.