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.

4 Things You Need to Know Before Selecting a Sales Tax Automation System

Selecting a sales tax automation system is a decision you need to get right the first time. Here are four things you need to know before choosing a system.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Marketplace Sellers Can Claim Sales Tax Credits Under Illinois Law

Certain marketplace facilitators can claim credits for retailers’ occupation tax paid on 2020 sales for which use tax was also remitted by a marketplace facilitator.

Alaska Introduces Bill That Would Create State Sales Tax, Adopt Streamlined Sales Tax

Alaska would adopt a new two percent state sales and use tax and enter the Streamlined Sales and Use Tax Agreement under a new bill introduced in the Alaska House of Representatives on August 30, 2021.

Missouri Taxpayer with Civic Exemption Status Denied “Pass-Through” Exemption for Construction Project

A taxpayer with civic exemption status attempted to make the status “pass-through” to their contractor and subcontractors when purchasing construction materials for a new project.

The Oklahoma Tax Commission Revised Sales and Use Tax Rules on Multi-Level Sales

Oklahoma’s sales and use tax rule change on multi-level sales details that if the products are not sold from the multi-level vendor in their original form and packaging to the distributor, then the distributor is required to collect tax on the sales price of the final product that is sold to the consumer.

Hawaii Clarifies Sales Tax Treatment of Software

The Hawaii Department of Taxation issued a release to clarify the treatment of sales of software with regards to their general excise tax (GET).

A Quarter Century of Sales Tax

A 25th Anniversary reflection by Diane Yetter. See where the Sales Tax Institute has been and where it\’s going!

Washington Provides Clarity on Application of Sales and B&O Tax to Online Classes

The state of Washington has published an article clarifying the application of sales and business and occupational taxes to providers of online classes.

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.

Ride Share Vehicles in Washington Exempt from Sales Tax

Beginning September 1, 2021, vehicles purchased for certain ride-share programs will qualify for sales and use tax exemption.

Kentucky Enacts Manufacturing Electricity Exemption for Mining of Cryptocurrency

On July 1, 2021, the state of Kentucky enacted a new sales tax exemption for electricity that is used or consumed in the commercial mining of cryptocurrency.

Illinois Removes Trade In Value from Selling Price Definition

As of 2022, the full value of trade-ins will be excluded from the definition of sales price.

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.

Connecticut Provides Sales Tax Relief for Meal Sellers

Connecticut has enacted legislation allowing sellers of meals to retain the sales tax they collect on meal sales for a specified period.

New Jersey to End Waiver of Sales Tax Nexus for Remote Employees Effective October 1, 2021

The state of New Jersey has announced their waiver of sales tax nexus requirements for companies with employees working remotely in the state due to the COVID-19 pandemic will come to an end

Cities File Suit Against Texas Comptroller Over Sourcing Rule Change

The City of Round Rock, Texas has filed a petition for declaratory judgment against the Texas Comptroller over regulatory changes to local tax sourcing rules that will come into effect on October 1, 2021.

Washington State Rules Against For-Profit College in Business and Occupation Tax Ruling

The Washington Department of Revenue Administrative Review and Hearings Division has ruled against a for-profit college\’s appeal of their Business and Occupation tax assessment on the basis that the college did not meet the state definition of an educational institution.

Michigan Appeals Court Upholds Ruling that Direct Mail Advertising Mailed to Customers in State Not Subject to Use Tax

The Michigan Court of Appeals handed down a ruling on July 8, 2021 affirming a lower court decision that use tax is not due by a retailer on advertising materials shipped to Michigan customers by an out of state direct mail company.

West Virginia Provides Information on Sales Tax for Sales of Small Firearms and Ammunition

Beginning July 1, 2021, West Virginia’s small firearms sales tax exemption will not require an exemption certificate for the sale of qualifying small firearms and ammunition.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

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.