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.

Top 3 Reasons to Participate in Streamlined Sales Tax

The Streamlined Sales Tax (SST) Project/Agreement is the result of cooperative efforts across the states to simplify sales and use tax collection and administration for taxpayers and states alike to create more uniform sales and use tax systems. States that…

Texas Issues FAQs for Remote Sellers and Marketplace Providers and Sellers

The Texas Comptroller has posted FAQs on its website regarding post-Wayfair obligations for remote sellers, marketplace sellers, and marketplace providers.

Streamlined Sales Tax Agreement is Amended to Revise Amnesty Qualifications

The Streamlined Sales Tax Governing Board has made amendments to the SST Agreement to revise its amnesty-related provisions.

New York Announces COVID-19 Tax Relief for Restaurants and Food Service Establishments

New York has issued a notice announcing sales and use tax relief for restaurants and food service establishments due to COVID-19.

Portable Toilet Rentals Subject to Tax, Not Exempt as a Service in Missouri

Missouri held that the provision of portable toilets and related services were taxable as the rental of tangible personal property, not exempt as waste removal services.

Nevada Enacts Legislation with Tax Amnesty Provisions

Nevada has enacted legislation that requires the DOT to establish a tax amnesty program for a period of not more than 90 calendar days ending no later than June 30, 2021.

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.

Illinois Makes Changes to Taxation of Wine Sales by Remote Sellers

Illinois has enacted changes to the taxation of wine sales to Illinois purchasers by certain winery shipper’s license holders.

2020 Year in Review

Take a look at our 2020 Sales Tax Year in Review.

Remote Retailers to Collect Illinois ROT at Destination Rate, Effective January 1, 2021

A significant change for remote out of state sellers and marketplace facilitators making sales into Illinois is occurring as of January 1, 2021, regarding the collection of sales and use tax, sourcing, and tax rates, and this will impact your…

Colorado Amends Administrative Rule to Clarify Taxation of Digital Goods

Colorado has clarified the state’s treatment of digital goods as generally constituting tangible personal property that is subject to sales tax.

Wisconsin Issues Guidance on Taxability of Educational Products, Goods and Services

The Wisconsin Department of Revenue has issued guidance on the sales tax treatment of educational items, including online learning and digital books and videos.

Massachusetts Enacts Provision for Accelerated Sales Tax Remittance

Massachusetts Gov. Charlie Baker signed the Fiscal Year 2021 budget into law, which contains a provision for accelerated sales tax remittance.

Sales Tax Institute Book Club: The Five Dysfunctions of a Team by Patrick Lencioni

This month, the Sales Tax Institute book club focused on team building. Before a business can be successful, the team must learn how to function productively and smoothly. According to author Patrick Lencioni, there are five dysfunctions that often plague…

Tennessee Issues Guidance on Applicability of Marketplace Nexus Legislation to Other Taxes

Tennessee has issued guidance on whether the state’s marketplace nexus legislation applies to other taxes.

California Offers COVID-19 Relief for Small Business Owners

California is providing immediate tax relief for small business owners due to the impact of COVID-19.

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.

Colorado Enacts COVID-19 Tax Relief for Restaurants, Bars and Mobile Food Vendors

Colorado has enacted legislation that provides a temporary deduction from state net taxable sales for qualifying bars, restaurants and mobile food service vendors.

Chicago Increases Personal Property Lease Transaction Tax, Effective January 1, 2021

Effective January 1, 2021, Chicago’s Personal Property Lease Transaction Tax increases from 7.25% to 9% on charges for cloud services

Los Angeles Offers Tax Amnesty Program on Numerous Taxes

The Los Angeles Office of Finance is administering a Tax Penalty Amnesty Program from October 1, 2020 to December 17, 2020.

Key Sales Tax Updates Affecting the Northeast

No region of the United States is immune from a continuous stream of sales tax updates, Regions across the U.S. experience a continuous stream of sales tax updates each and every week. The Northeast is no exception. One of the…

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.

Michigan Holds that Recycling Machines Qualify for Industrial Processing Exemption

Michigan held that sales of container recycling machines qualify for the state’s sales and use tax exemption on machinery used in industrial processing.

Tennessee Issues Ruling on Tax Treatment of Household Appliances

The Tennessee DOR has issued a ruling discussing the application of sales and use tax to the installation of household appliances.