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.
In this chart, key tenants of economic nexus rules are summarized for each state.
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.
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.
This remote seller nexus chart lists the states that have passed one or more types of legislation regarding nexus.
New York State has enacted an exemption from state sales and use tax for residential energy storage and their installation within the state’s 2024-2025 budget package, A08808.
This comprehensive tool consolidates all the key details you need about sales tax in the Southwest United States—right at your fingertips.
In a letter request dated July 17, 2024, the taxpayer, an online ordering company that allows customers to order meals and beverages from various restaurants through their website and mobile application, is asking the Missouri Department of Revenue (Department) if they are required to collect and remit sales tax as a Market Facilitator.
Texas has issued a letter ruling providing guidance on the sales and use tax treatment of imported goods stored in a bonded area.
In a move to solidify Michigan’s position as a hub for data center operations, the state legislature has amended the Use Tax Act with Senate Bill 237.
In a letter ruling dated September 17, 2024, the taxpayer, a foreign-based company, who sells subscription-based coaching for health, fitness, mental wellness, and nutrition, has asked the Illinois Department of Revenue for a Private Letter Ruling (PLR) regarding the taxability of its subscriptions.
In July 2024, a settlement was reached in Chicken Soup for the Soul Publishing LLC’s appeal of a $143,000 Ohio commercial activity tax (CAT) assessment, and the Ohio Board of Tax Appeals issued an order remanding the dispute to the Ohio Department of Taxation.
The New York Department of Taxation and Finance (NYDTF) recently released an advisory option related to the taxability which concluded that the sales of personalized astrological birth chart reading services are not subject to New York State and local sales and use taxes.
After an administrative hearing, a Texas Administrative Law Judge (ALJ) ruled that golf balls purchased by a golf course for use at the golf course’s driving range and putting green did not qualify for a resale exemption.
New Illinois, Louisiana and Maine Changes Effective January 1, 2025
Watch this video below and let us know your favorite moments from the year!
The Florida Department of Revenue (DOR) issued a Technical Assistance Advisement stating that the date that gym membership dues were paid was the controlling date for determining if the sale qualified for the state’s Freedom Month Sales Tax Holiday (“Freedom Holiday”).
The Mississippi Department of Revenue (DOR) has announced a new method for taxpayers to submit Voluntary Disclosure Agreements (VDAs).
Louisiana passed House Bill 8, which will go into effect January 1, 2025, and applies sales tax to previously untaxed digital goods.
Effective January 1, 2025, the Louisiana state sales tax rate will increase to a total of 5%. House Bill 10 provides a temporary increase of the state rate from 4.45% to 5% effective January 1, 2025, through December 31, 2029.
In a last-minute change, Chicago\’s budget eliminated the proposed property tax hike, but the approved budget still includes a vast list of tax increases.
Voters in San Francisco approved Proposition M (measure), causing significant changes to San Francisco Gross Receipts Taxes (Gross Receipts).
Coast to Coast Computer Products, a California based retailer of computer supplies, has filed a petition arguing that the Illinois Department of Revenue’s rules regarding remote sellers are unconstitutional.
A judge has held that Amazon owes uncollected taxes, penalties, and interest on third-party sales made pre-Wayfair.
The Department of Finance Canada has announced a Goods and Services Tax/Harmonized Sales Tax (GST/HST) tax holiday that will run from December 14, 2024, to February 15, 2025, and that will apply to a wide range of goods.
Sales tax changes are inevitable. You can fear them, loathe them, or pretend they don’t exist, but it’s better to meet them head on so you can be tax compliant.
In an Advisory Opinion, dated August 20, 2024, the petitioner, who charges its customers an entry fee into a locked room where a group of up to ten must solve puzzles, riddles, and other exercises with the means of escaping the room or solving a mystery, has asked the Department to advise on the taxability of such admission charges.
The Sales Tax Institute is proud to announce Heidi Diegelman as the winner of the 2024 Sales Tax Nerd Award!
A motion to authorize November 29 and November 30 as Sales Tax Free Days for 2024 in the city of Sitka was approved by a majority vote.