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

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.

Remote Seller Nexus Chart

This remote seller nexus chart lists the states that have passed one or more types of legislation regarding nexus.

Michigan Issues Bulletin Addressing Digital Goods

Michigan issued a revenue administrative bulletin (RAB 2023-10) addressing the taxation of computer software and digital products.

Louisiana Clarifies Treatment of Marketplace Sales for In-State Businesses

The Louisiana Sales and Use Tax Commission for Remote Sellers has issued an Information Bulletin to provide additional guidance to marketplace facilitators and sellers about each\’s responsibility for sales tax

Michigan Updates Guidance on Taxability of Lease Transactions

Michigan has updated its guidance on the sales and use tax treatment of leases.

North Carolina Online Retailer Files Complaint Against Accounting Firm Over Failure to Advise on Wayfair Nexus Implications

North Carolina-based online retailer lodged a complaint in North Carolina Business Court against their tax advisory firm.

Illinois Provides Tax Exemption for Aircraft Parts

On June 7, 2023, Governor J.B Pritzker signed S.B. 1963, which amended Article 5 of the Use Tax Code to provide exemptions for aircraft parts.

Arizona Appeals Court Re-Affirms State Position on Remote Software Licensing

The Arizona Court of Appeals ruled in favor of the Department of Revenue, rejecting a refund request from an HR software company that challenged the taxation of their sales of software licenses.

The Social Impact of Sales Tax

Most discussion of sales tax takes place at the company level – from nexus determination to tax remittance and all the processes in between. We know how to quantify the impact sales tax has on a company. But what about the wider impact?

Washington Issues Guidance on Taxability of Items Manufactured for Own Commercial or Industrial Use

The Washington Department of Revenue has issued guidance regarding the tax treatment of items that are manufactured for a business’s own commercial or industrial use.

Texas Creates Exemption for Family Care and Menstrual Items

On September 1, 2023, Texas SB 379 went into effect, making many medical, menstrual, maternity, and family care items exempt from sales tax.

California Adopts New Regulations to Clarify Marketplace Facilitator Responsibilities

California has added language to its Code of Regulations to clarify which businesses have responsibilities under their marketplace facilitator laws.

Tennessee Appeals Court Supports Chancery Court in Overturning Revocation of Manufacturing Exemption

On September 6, 2023, the Tennessee Appeals Court at Nashville issued a majority ruling upholding the Chancery Court’s decision in the case Alsco, Inc. v. Tennessee Department of Revenue, number M2022-01019-COA-R3-CV.

Washington Provides Guidance on Taxability of Business Assets

The Washington Department of Revenue (DOR) has issued guidance regarding the taxability of sales of business assets.

Virginia Rates for Underpayment or Overpayment of Tax Will Increase for Q4 2023

For the period of October 1, 2023 through December 31, 2023, Virginia’s interest rates for the underpayment or overpayment of tax will increase to 10%.

Cleaning Company Owner Loses Ohio Responsible Party Appeal

In an appeal involving the listed owner (Daniel Biskind) of an Ohio cleaning company (Contract Cleaning LLC) regarding who was the responsible party for tax assessments issued for the period July-September 2016, the Ohio Board of Tax Appeals (BTA) affirmed the Ohio Tax Commissioner’s findings that Biskind was indeed the responsible party of the business.

How To: Determine Sales Tax Sourcing for Services

It’s daunting to figure out where you have sales tax obligations. And when you are a service provider, the responsibility grows even more complicated! If you have physical or economic nexus in the states that tax services across the country,…

Staffing and Payment Processing Services Provided Through Digital Platform are Not Taxable in Tennessee

Staffing augmentation and payment processing services provided by an out-of-state technology company are not subject to sales and use tax in Tennessee.

Hawaii Issues Wildfire Tax Relief Announcement

The Hawaii Department of Taxation (DOT) has issued an announcement detailing the various forms of tax relief available to taxpayers affected by the wildfire disasters in the counties of Maui and Hawai’i.

Illinois DOR Rules Company’s Freezing & Cooling Machinery is Exempt

In a private letter ruling issued on June 2, 2023, the Illinois Department of Revenue ruled that an Illinois company’s machinery was exempt from sales tax due to its role in preserving and maintaining food to be sold.

Washington Releases Guidance for Calculating Tax Due on Meals Provided by Senior Living Communities

Effective July 23, 2023, Washington state has revised its tax rules regarding meals provided to residents of senior living communities.

Sales Tax Institute Book Club: Dare to Lead by Brené Brown

Our team chose Dare to Lead by Brené Brown as our book club book this quarter. We learned new skills paired with actionable items we can apply.

Massachusetts Sales Tax Holiday Taking Place August 12-13, 2023

Massachusetts will hold a sales tax holiday on Saturday, August 12 and Sunday, August 13, 2023. On these dates, most retail items up to $2500 purchased in Massachusetts for personal use will be exempt from sales tax.

Texas Upholds Nexus Determination for Out-of-State Seller

The Texas Comptroller of Public Accounts upheld a nexus determination for an out-of-state seller making sales of licensed software into Texas.

Illinois Enacts Exemption for Property Sold to Active-Duty Armed Forces Members

Illinois has enacted a new exemption for tangible personal property that is sold to active-duty members of the Armed Forces. The exemption will go into effect on January 1, 2024.

New Short-Term Rental Permits Banned in New Orleans

New short-term rental (STR) permits in New Orleans, Louisiana, are banned for one year in areas of the city zoned for commercial use.