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.

Southwest Sales Tax Updates

What’s been happening in the Southwestern sales tax landscape lately? Let’s dig into some updates.

The State of Louisiana Announces Voters Will Decide to Overtake the Sales Tax Collection System

The Louisiana Legislature has passed legislation that would establish a centralized sales tax commission and ultimately break up the state’s current systems of collections.

Remote Retailers to Collect Illinois ROT at Destination Rate, Effective January 1, 2021

A significant change for remote out of state sellers and marketplace facilitators making sales into Illinois is occurring as of January 1, 2021, regarding the collection of sales and use tax, sourcing, and tax rates, and this will impact your…

Maryland Offers Increased Vendor Credits for March, April, and May Returns Filed by July 15, 2021

Maryland is currently offering a vendor credit of up to $3,000 on sales tax returns for the months of March, April, and May 2021.

Tennessee Taxpayers May Request Refunds Directly From the State

Effective October 1, 2021, Tennessee taxpayers can now go directly to the state to request sales tax refunds after contacting the dealer first.

North Carolina Provides Guidance About Taxability of Certain Digital Property to Taxpayer

A North Carolina company provides subscriptions to industry specific information in their cloud which customers can access by paying for a subscription.

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).

Sales Tax Administration Checklist

This Sales Tax Administration Checklist will provide you with a list of exactly what to address for sales tax in each potential scenario your business goes through.

The Sales Tax Institute Book Club: I am Malala: The Girl Who Stood Up for Education and Was Shot By the Taliban

Last month, the Sales Tax Institute staff focused on improving our understanding of the injustices surrounding the lack of education for girls around the world by reading Malala.

Iowa Adopts New Rules Related to Bundled Transactions and Specified Digital Products

The Iowa Department of Revenue adopted new rules on bundled transactions and specified digital products to fully implement the language and definitions part of legislation enacted in 2018.

Oklahoma Enacts Exemption for Non-Profit Organizations Constructing Affordable Housing for Low Income Residents

Oklahoma has enacted an exemption for non-profit 501(c)(3) organizations on the construction of affordable housing for low income residents.

New Idaho Law States Purchasers Bear the Burden of Validating Exemptions

It is presumed in Idaho that all sales are subject to sales tax in order to prevent sales and use tax evasion.

Arkansas Supreme Court Affirms Manufacturer’s Exemption for Steel Grit

The Arkansas Supreme Court affirmed that purchases of steel grit used by a company manufacturing pipes qualified for the sales and use tax manufacturing equipment exemption.

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.

Louisiana Taxpayer’s Caustic Chemicals Qualify for Pollution Control Sales Tax Exemption

The Louisiana Board of Tax Appeals corrected the Louisiana Department of Revenue’s incorrect denial of a taxpayer’s refund claim for the purchase of sodium hydroxide.

Arkansas Includes Electronic Devices for Sales Tax Holiday

Arkansas’ sales tax holiday has been amended to include electronic devices due to the state of emergency during COVID-19.

Tennessee Governor Signs New Law Providing Sales and Use Tax Exemption to Certain Online Continuing Education Courses

Tennessee’s new law signed by the Governor provides a sales and use tax exemption for online access to qualified continuing education courses.

Taxpayer‘s Online Webcasting and Virtual Communication Solution Not Subject to New York Sales Tax

A taxpayer’s cloud-based webcasting and virtual communications solution was not found subject to sales tax in New York.

West Virginia Enacts Repair, Remodeling, and Maintenance of Aircraft Exemption

West Virginia has enacted a consumers sales and service tax exemption for purchases of certain services and tangible personal property sold for the repair, remodeling, and maintenance of aircraft.

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.

Thinking Strategically About Sales Tax

Learn how to build a long-term sales tax strategy that accounts for key internal and external factors to improve efficiency and adaptability while reducing risk.

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.

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.

Kentucky Amends Remote Seller and Marketplace Facilitator Registration Requirements

Remote sellers and marketplace facilitators are now required to register and collect tax no later than the first day of the month that is at the most 60 days after an economic nexus threshold is met.