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.
This chart lists the standard state level sales and use tax rates. Updated regularly.
Find current, future and past tax amnesty programs by state.
Get dates and details for sales tax holidays being offered by the states.
This chart lists the states that have enacted remote seller nexus legislation, along with the effective dates.
Sales tax questions? Find answers to our most frequently asked questions here.
Stay current with the most significant sales tax developments with our blog.
Learn about nexus, audits, administration and more with these free whitepapers.
Get the most current sales tax updates on our News & Tips page.
Selecting a Jurisdiction will take you to that Jurisdiction's page.
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.
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.
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.
We’ve gathered some websites that may be helpful in finding answers to your sales tax questions or addressing your sales tax needs.
Selecting a sales tax automation system is a decision you need to get right the first time. Here are four things you need to know before choosing a system.
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.
Certain marketplace facilitators can claim credits for retailers’ occupation tax paid on 2020 sales for which use tax was also remitted by a marketplace facilitator.
Alaska would adopt a new two percent state sales and use tax and enter the Streamlined Sales and Use Tax Agreement under a new bill introduced in the Alaska House of Representatives on August 30, 2021.
A taxpayer with civic exemption status attempted to make the status “pass-through” to their contractor and subcontractors when purchasing construction materials for a new project.
Oklahoma’s sales and use tax rule change on multi-level sales details that if the products are not sold from the multi-level vendor in their original form and packaging to the distributor, then the distributor is required to collect tax on the sales price of the final product that is sold to the consumer.
The Hawaii Department of Taxation issued a release to clarify the treatment of sales of software with regards to their general excise tax (GET).
A 25th Anniversary reflection by Diane Yetter. See where the Sales Tax Institute has been and where it\’s going!
The state of Washington has published an article clarifying the application of sales and business and occupational taxes to providers of online classes.
South Carolina extended the COVID-19 tax relief with regards to the nexus for income and sales tax created by employees that are temporarily working in another jurisdiction due to COVID-19.
Beginning September 1, 2021, vehicles purchased for certain ride-share programs will qualify for sales and use tax exemption.
On July 1, 2021, the state of Kentucky enacted a new sales tax exemption for electricity that is used or consumed in the commercial mining of cryptocurrency.
As of 2022, the full value of trade-ins will be excluded from the definition of sales price.
The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.
Connecticut has enacted legislation allowing sellers of meals to retain the sales tax they collect on meal sales for a specified period.
The state of New Jersey has announced their waiver of sales tax nexus requirements for companies with employees working remotely in the state due to the COVID-19 pandemic will come to an end
The City of Round Rock, Texas has filed a petition for declaratory judgment against the Texas Comptroller over regulatory changes to local tax sourcing rules that will come into effect on October 1, 2021.
The Washington Department of Revenue Administrative Review and Hearings Division has ruled against a for-profit college\’s appeal of their Business and Occupation tax assessment on the basis that the college did not meet the state definition of an educational institution.
The Michigan Court of Appeals handed down a ruling on July 8, 2021 affirming a lower court decision that use tax is not due by a retailer on advertising materials shipped to Michigan customers by an out of state direct mail company.
Beginning July 1, 2021, West Virginia’s small firearms sales tax exemption will not require an exemption certificate for the sale of qualifying small firearms and ammunition.
With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.
Find out how the 2018 Wayfair decision created immediate and pressing obligations for companies with significant sales across large swathes of the United States, increasing audit risk for taxpayers.
A series of rules originally passed by the parliament of British Columbia in February 2020 that imposed Provincial Sales Tax collection requirements on businesses located outside of the province have come into effect as of April 1, 2021.
The State of Arizona passed a bill on July 10, 2021 that formalizes the sourcing rules and exemptions for transaction privilege tax for Indian tribes, tribally owned businesses, and affiliated Indians.