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

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.

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.

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.

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.

South Carolina Extends COVID-19 Related Remote Employee Tax Relief

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.

Kentucky Enacts Marketplace Nexus Provisions

Kentucky has enacted legislation that affects marketplace providers that exceed the state’s economic nexus threshold, effective July 1, 2019.

Kentucky Enacts Economic Nexus Legislation

The Kentucky Legislature has enacted legislation containing economic nexus provisions that become effective July 1, 2018.

The Sales Tax Institute Book Club: Thanks for the Feedback

Last month, the Sales Tax Institute book club focused on learning the art and science of giving and receiving feedback by reading Thanks for the Feedback by Douglas Stone and Sheila Heen.

Florida Enacts Economic and Marketplace Nexus Legislation

Remote sellers and marketplace facilitators must register to collect tax in Florida if they exceed the state’s economic nexus threshold, effective July 1, 2021.

Best Practices for Construction Contract Planning

Construction projects can be massive and overwhelming endeavors for property owners. The projects entail a slew of decisions and require clear and frequent communication with the project contractor.

New York Clarifies that Certain Database Service is not Subject to Sales Tax

The New York Commissioner of Tax and Finance advised a petitioner that their reports of individual consumer data, which is provided only for the specific consumer to see, is not subject to sales tax.

North Carolina Rules Subscription Fees for SaaS Not Subject to Sales Tax

In response to a taxpayer request, the North Carolina Department of Revenue completed a private letter ruling regarding sales tax payments on subscription fees for software as a service (SaaS).

North Dakota Enacts Sales and Use Tax Exemption for Senior Citizen Organizations

North Dakota has enacted legislation that expands the sales and use tax exemptions for qualifying sales made to senior citizen organizations.

Tennessee Enacts Exemption for Certain Film Productions

Tennessee has enacted a sales and use tax exemption for qualified film or television production costs provided the Commissioners of Revenue and Economic and Community Development determine that the exemption is in the best interests of the state (such as jobs created or community impact).

Hotel Rooms Booked through Marketplace Facilitators are Subject to West Virginia Hotel Occupancy Tax

Effective January 1, 2022, where a hotel or hotel operator contracts with a marketplace facilitator to offer hotel rooms, the marketplace facilitator is responsible to collect and remit tax when it meets the state’s economic nexus requirements.

State by State Exemption Certificate Guide

Better manage exemption certificate documentation for each state no matter if you are a seller or a customer with this free resource.

Rental Cars Used in Chicago – A Personal Property Lease Transaction Tax Saga

The Illinois Supreme Court held that the City of Chicago’s ruling to require rental car companies located within three miles of the City to collect tax is unconstitutional under the home rule article of the Illinois Constitution.

Washington Amends Lease and Rental Excise Tax Rule for Certain Construction Scenarios

The Washington rule on leases or rentals of tangible personal property has been amended to clarify the state’s polices for specific construction services like concrete pumping.

Virginia Temporarily Exempts Personal Protective Equipment from Sales Tax

Virginia adopted an emergency bill exempting personal protective equipment bought for business use from sales tax until further notice.

Women to Watch in Sales Tax: A Celebration of Women in the Field

This article gives you a sneak peak into all the inspiring women we’ve had the chance to interview so far on our series Women to Watch in Sales Tax, check them out!

North Carolina Letter Ruling Addresses Taxation of Cloud-Based Software Application Access

The North Carolina Department of Revenue issued a private letter ruling to address the taxability of a taxpayer’s free application that is part of its web-based services provided via a software as a service (SaaS) model.

How States Will Use Sales Tax to Recover Lost Revenue from the Pandemic

Learn three sales tax trends states are turning to to expand their tax bases, bring in new taxpayers, and generate more revenue.

Wisconsin Removes Economic Nexus Transaction Threshold

Wisconsin has eliminated the state’s 200 transaction economic nexus threshold for remote sellers effective February 20, 2021, while retaining the $100,000 threshold.

Texas Provides Guidance Regarding Manufacturing Exemptions

The Texas Comptroller issued new guidance stating that exemptions for state sales and use tax apply to those who manufacture, fabricate, or process tangible personal property for sale.

Nebraska Provides Guidance Document on Use Tax

The Nebraska Department of Revenue released a guide on the handlings of use tax in the state regarding remitting use tax, exemptions, interest, and penalties.

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).

Alaska Remote Seller Sales Tax Commission Approves Remote Seller Sales Tax Code

The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.