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.

New York Tax Tribunal Finds Taxpayer Cannot Take Credits For Refunds Paid To Lessees

New York Tax Tribunal Finds Taxpayer Cannot Take Credits For Refunds Paid To Lessees

Alabama Tax Certificates of Exemption for Governmental/Statutorily Exempt Entity Projects

Alabama Tax Certificates of Exemption for Governmental/Statutorily Exempt Entity Projects

Florida Introduces Sales and Use Tax Exclusion for Certain Motor Vehicle Leases

Florida\’s Department of Revenue implemented a new sales and use tax exclusion for specific motor vehicle leases or rentals.

New Jersey Assembly Repeals Annual Sales Tax Holiday

The New Jersey Assembly Budget Committee has announced the repeal of the annual sales tax holiday for retail sales of computers, school supplies, instructional materials, and sports or recreational equipment.

Oklahoma Enacts Exemption for Machinery Used in Digital Asset Mining

Oklahoma has enacted a sales tax exemption for sales of machinery and equipment and electricity used for commercial mining of digital assets purposes in a colocation facility.

Kentucky Changes Filing Thresholds and Adds Exemptions

Kentucky enacted legislation effective July 15, 2024, that expands sales tax exemptions and changes definitions and filing thresholds.

Louisiana Appeals Court Upholds Ruling on Hotel Taxes Related to Expedia and Affiliates

Louisiana upheld a trial court’s ruling in the case Kimberly L. Robinson et al. v. Priceline.com Inc. et al, finding that Priceline, Expedia, and similarly occupied defendants are not responsible for remitting sales tax on the full price of hotel rentals facilitated through the defendants’ respective platforms.

Vermont Repeals Exemption on Cloud Software Effective July 1, 2024

The Vermont Legislature has overridden a veto by Governor Phil Scott to enact legislation that repeals the state’s sales and use tax exemption for remotely accessed prewritten computer software, commonly referred to as cloud software.

New York Rules SaaS Vendor Management System Fees as Taxable Software Licensing

The New York Tax Appeals Tribunal has upheld an earlier ruling by an administrative law judge (ALJ) that fees charged by a taxpayer for their vendor management system (VMS), provided through a software-as-a-service (SaaS) model, are subject to taxation as software licensing.

Sales Tax Industry: Bigger Than You Think!

Sales tax is a niche area of accounting, business operations and finance, but that doesn’t mean career options are limited! The sales tax industry offers a whole realm of possibilities! Any type of organization that makes sales must consider the…

California Court of Appeals Upholds Regulation 1585 Standard That Sales Tax is Due on Full Price of Cell Phone

The California Court of Appeals Third Appellate District has released their judgment in the case Bekkerman et al., v. California Department of Tax and Fee Administration (CDTFA) (Case Number C093763), which challenged Regulation 1585 on both actual and procedural grounds.

Virginia Budget Updated for Sales Tax Expansion to Digital Goods

Virginia Governor Glenn Youngkin signed the state budget bills, H.B. 6001 and H.B. 6002, on May 13.

Subscription-Based Membership Fee Not Taxable in Colorado

The Colorado Department of Revenue has issued a private letter ruling regarding the taxability of subscription-based membership fees, the primary benefit of which is to provide the purchaser with free delivery.

Washington Clarifies Sales and Use Tax for Live Online Classes

As of February 7, 2024, Washington State has provided guidance on the taxability of live online classes.

Maryland Enacts Electronic Filing Requirement for Sales and Use Tax and Other Taxes

Effective for tax periods beginning in 2027 (i.e. periods beginning after December 31, 2026), Maryland will require electronic filing of tax returns for specified tax types.

New York Updates Cap Amount for Sales Tax Exemption for Electronic News Services

The cap amount for the New York sales and use tax exemption on sales and uses of electronic news services is set to increase.

Music Streaming in New Orleans, Louisiana Deemed Not Taxable Under Internet Tax Freedom Act

The Louisiana Board of Tax Appeals (Board) ruled that music streaming services provided by Apple (Apple Music) are not subject to tax in New Orleans (City) under the Internet Tax Freedom Act (ITFA).

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.

Our Company Values: The Roots for Fostering a Relationship with You

At the Sales Tax Institute and YETTER Tax, we firmly believe that the essence of our purpose lies not only in what we offer but also in how we embody our core values in every interaction with you.

Arizona Introduces Certification Process for Third-Party Service Providers in TPP Transaction Sourcing

On April 10, 2024, Arizona\’s Governor signed H.B. 2382, establishing a new certification process for third-party service providers that assist with transaction privilege tax (TPT) sourcing.

Colorado Changes Requirements for Home Rule Jurisdictions Not Using SUTS

On April 4, 2024, Colorado\’s Governor signed H.B. 1041 into law, aimed at streamlining sales and use tax filing processes.

Kansas Overrules Governor Veto to Enact New Exemptions, Deductions from Tax Base

At the end of April, the Kansas legislature overrode the governor\’s veto of a bill that provided multiple new exemptions and changed the treatment of manufacturer\’s coupons for sales and use tax.

Texas Issues Letter Ruling Providing Guidance on Various Website-Related Services

The Texas Comptroller has issued a private letter ruling in response to a taxpayer’s request regarding the taxability of website design, development, marketing, and advertising services.

South Carolina Enacts Exemption for Feminine Hygiene Products

On May 13th, the governor of South Carolina signed a bill bringing into effect a sales tax exemption for feminine hygiene products.