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.

Three Years of South Dakota v. Wayfair: Audit Trends

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.

British Columbia Adopts Provincial Sales Tax Requirements for Canadian Remote Sales and Foreign Software

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.

Arizona Formally Codifies Exemptions for Indian Tribes

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.

Maine and Texas Governors Sign Sales Tax Exemptions for Firearm Safety

Bills in Maine and Texas have been signed by their state’s respective governors exempting sales of firearm lock boxes, safes, and safety equipment from state sales tax.

Louisiana Will Exempt Diapers and Feminine Hygiene Products

The state of Louisiana passed a bill on June 23, 2021 that will exempt sales of diapers and feminine hygiene products from Louisiana sales tax effective July 1, 2022.

Arizona Retail Definition and Exemptions Standardized Across All Municipalities as of June 30, 2021

The provisions of House Bill 2757, signed by Arizona Governor Doug Ducey on May 31, 2019, that allowed municipalities to delay adopting sections of the state\’s standardized definition of taxable retail sales have expired.

Tennessee One Year Sales Tax Holiday on Gun Safety Devices Begins

Effective from July 1, 2021 until June 30, 2022, Tennessee will have a sales tax holiday exempting retail sales of gun safes and gun safety devices from tax.

Maine Passes Act Removing Transaction Count From Economic Nexus Threshold

Maine Governor Janet Mills signed a bill on June 11, 2021 that will remove the transaction count threshold from the state\’s economic nexus rules for remote sellers effective January 1, 2022.

Three Years of South Dakota v. Wayfair: Local Tax Issues

Learn why managing local taxes is such a large challenge for taxpayers post-Wayfair and about local efforts to simplify compliance. This is part 4 of our 5 part series on three years of the Wayfair decision.

Three Years of South Dakota v. Wayfair: Marketplace Nexus

Dive into how the sales tax landscape has changed for marketplace facilitators and sellers following South Dakota v. Wayfair. This is part 3 of our 5 part series on three years of the Wayfair decision.

Rhode Island Extends Deadline for Sales and Use Tax Exemption Certificates

The Rhode Island Division of Taxation issued a notice for charitable, educational, and religious organizations that the renewal date for Sales Tax Exemption Certificates has now been extended to August 30, 2021.

Ohio Repeals Sales Tax On Employment Services

Ohio Governor DeWine signed H.B. 110 on June 30, 2021, which officially repeals the sales tax that was established by the state of Ohio on employment services.

European Union Rolls Out New Rules to Simplify VAT Collection for Cross-Border Online Sellers

Effective July 1, 2021 the European Union has updated its value added tax collection requirements for e-commerce sellers. These rule updates concern all sellers making remote business to customer sales in the EU, whether from an EU member state or from another country.

Missouri Officially Enacts Economic Nexus and Marketplace Facilitator Laws

On June 30, 2021, Missouri Governor Mike Parson signed SB 153 & 97, finally creating economic nexus provisions in the state, effective January 1, 2023.

New Mexico Implements Destination Based Sourcing Rules

On July 1, 2021, new rules for the New Mexico gross receipts tax came into effect, switching to destination-based sourcing for both New Mexico in-state and out of state sellers.

Delaware Adds Cryptocurrency to Unclaimed Property Reporting Requirement

The governor of Delaware signed a bill June 30, 2021 that will add \”virtual currency,\” including cryptocurrency, to the definition of property subject to reporting requirements for unclaimed property effective August 1, 2021.

Canadian Laws for Non-Resident Vendors of Digital Products and Services, Users of Fulfillment Warehouses, and Short-Term Rentals Come into Effect

On July 1, 2021, three new measures created under Bill C-30 came into effect requiring non-resident businesses to begin collecting GST/HST on sales of digital goods and sales made through digital platforms.

Governor of Minnesota Approves Omnibus Tax Bill, Including Phase Out of Accelerated June Payments, New Exemptions for School Groups and Public Safety Facilities

On July 1, 2021, Minnesota Governor Tim Walz signed an omnibus tax bill that included new exemptions and considerations for businesses required to make June accelerated sales tax payments.

Massachusetts Rules Software Apportionment Rules Can Be Used for Abatement and Refunds

On May 21, 2021, the Supreme Judicial Court of Massachusetts upheld an appeals court ruling that the Commonwealth\’s rules allowing for apportionment of software for sales tax can be used for abatement after the tax has already been paid.

Selling Abroad? July 1 Sales Tax Changes in Canada and the European Union You Should Know

Get the details on big changes effective in both Canada and the European Union as of July 1, 2021 to adapt and modernize tax regimes in light of the global e-commerce landscape.

Three Years of South Dakota v. Wayfair: The Cost of Compliance on Businesses

Learn how the South Dakota v. Wayfair decision has affected the cost of compliance for businesses. This is part 2 of our 5 part series on three years of the Wayfair decision.

Three Years of South Dakota v. Wayfair

Find out how the South Dakota v. Wayfair decision has changed the landscape for businesses over the past three years. Part 1 of 5.

Washington DOR issues guidance regarding location of sale for sales tax collection

The Washington Department of Revenue simplified its “destination-based” sourcing rules that retailers must correctly recognize the sales tax to impose on charges related to any retail sales transaction.

Colorado General Assembly Has Extended the Deadline for Destination Sourcing for Small Businesses

The General Assembly of Colorado has enacted SB21-282, which exempts small businesses who make $100,000 in retail sales, from using destination sourcing requirements.