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.
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.
A fleet management company that leases fleets of vehicles to businesses in New York was told by an administrative law judge at the New York Division of Tax Appeals that it could not claim sales tax credits for refunds of tax paid to vehicle lessees at the end of their leases following a rental adjustment that decreased the total rent paid under the lease.
The Louisiana administrative code has been amended to include rules and procedures for voluntary disclosure agreements for qualified remote sellers who wish to voluntarily remit unpaid sales taxes to the Louisiana Sales and Use Tax Commission for Remote Sellers.
The Supreme Court of Missouri has sided with the Department of Revenue and ruled that CarFax cannot claim manufacturing exemptions for their use of servers to generate vehicle information reports.
Idaho has issued a new sales tax exemption certificate for real property contractors.
Effective January 1, 2023, Colorado has enacted legislation creating a state-level sales and use tax exemption on the sale, storage, use or consumption of incontinence products, diapers, and period products.
An electrical subcontractor working on a project for the University of Alabama was denied their request for a sales and use exemption certificate by the Alabama Tax Tribunal.
Dealing with unclaimed property can become an afterthought for companies whose focus on profits leads to decreasing prioritization of regulatory and customer-protection responsibilities.
The Commonwealth Court of Pennsylvania sided with the Online Merchants Guild as they pushed back on the Department of Revenue’s charges for taxes owed.
All Streamlined Sales Tax Agreement member states have now submitted their 2022 updated certificates of compliance, tax administration practice matrices, and updated library of definitions.
The Georgia cities of College Park, East Point, and Hapeville have elected to impose an optional 1% sales tax at the municipal level, following referendums in May 2022.
In a letter ruling approved by David Gerragano the Commissioner of Tennessee department of Revenue on June 16th, 2022, it was determined that drugs sold in relation to a clinical trial are exempt from sales and use tax.
Wayfair LLC, the defendant in the landmark 2018 ruling that created the standards for economic nexus, has filed suit in Colorado to challenge the nexus standards of the state and its home rule cities, arguing that the state\’s tax regime violates the US constitution and the standards laid out in the 2018 case.
Minnesota has provided clarity to the taxability of non-fungible tokens (NFTs) due to an increase in use. NFTs entitle the purchase of goods and services, according to the recently updated fact sheet, when NFTs are used to purchase taxable products.
The Florida Department of Revenue (DOR) has issued a Tax Information Publication stating that the DOR will accept electronic digital signatures on tax forms, such as power of attorney forms and other documents that must be signed.
The Colorado Retail Delivery Fee generated a great deal of confusion, frustration, and irritation for in-state and out-of-state retailers, sales tax professionals, and tax software companies during the race to be ready for the fee which was effective July 1, 2022.
A summary of Senate Bill 500 by the Tennessee Department of Revenue explains that dealers are allowed a deduction equal to 2 percent of the state sales tax due, not to exceed $25 per return.
While the Accelerated Sales Tax was eliminated as of June 30, 2021, by amendments to the 2021 Appropriation Act, the Virginia Department of Taxation advised that “penalties and interest for all prior years’ Accelerated Sales Tax payments remain due and are collectible during a summary issued during a July 2022 Session of the General Assembly.
Retailers in West Virginia will now be permitted to advertise or claim that sales and use tax can be absorbed by the retailer under specific conditions following a new rule issued by the state’s Tax Department.
A June 2022 ruling by an Arkansas Administrative Law Judge sustained a tax assessment by the Department of Finance and Administration against a company deemed to have “sufficient nexus” within the state.
A private letter ruling by the Texas Comptroller of Public Accounts found in favor of a taxpayer, defining its payment card management (PCM) program as a nontaxable payment processing service, not a taxable data processing service.
Gone are the days when an auditor would come take up temporary residence in your office space while they complete your company’s audit. Remote audits are the new reality. You will likely never meet your auditor face to face! More…
As of July 1, 2022, the Louisiana State Legislature has enacted legislation calling for the state’s Uniform Local Sales Tax Board to implement a multi-parish audit program.
The Tennessee Department of Revenue confirmed that marketplace facilitator fees for connecting buyers and sellers and processing payments are nontaxable in a private letter ruling approved in April 2022.
A Michigan Court of Appeals on July 21, 2022 upheld a ruling that the seller of recycling machines did not qualify for the state’s industrial processing exemption.