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.

Texas Court Dismisses Local Franchise Fee Suit Against Streaming Companies

The City of New Boston, TX filed a suit against Hulu and other streaming services claiming that they owed local franchise fees.

Pennsylvania Clarifies Taxability of Remote Help Supply Services

The Pennsylvania Department of Revenue has issued a bulletin to inform taxpayers regarding the taxability of remote help supply services.

British Columbia Has Extended Their Rebate Period on Select Machinery and Equipment

Taxpayers now have until September 30, 2022 to apply for the rebate on their provincial sales tax (PST) paid between September 17, 2020 and March 31, 2022 on qualifying machinery and equipment.

Craig, Alaska Designated November 27, 2021 as a Sales Tax Free Day

Craig, Alaska designated November 27, 2021 as a Sales Tax Free Day to give marketing opportunities to local merchants.

California Imposes New Marketplace Facilitator Requirements

A new law has extended the California marketplace facilitator and marketplace seller requirements to incorporate California’s “Fee Collection Procedures Law.”

Western State Sales Tax Updates

The Western region of the U.S. is full of natural wonder and beautiful destinations that make you want to pause, slow down, and enjoy them. As it turns out, the West has a sales tax landscape to match – full…

California Clarifies Relationship Between Marketplace Sales and Drop Shipments

California’s Department of Tax and Fee Administration proposed amendments to their regulations that clarify that marketplace sales are not drop shipments.

Washington Requires Businesses to Charge and Collect Sales Tax for Reusable Carryout Bags

The Washington Department of Revenue has issued a special notice regarding the collection of sales tax on reusable bags purchased by customers.

Colorado Department of Revenue Issues Conclusion on Sales and Use Tax for Online Education Platforms

In a recent private letter ruling, the Colorado Department of Revenue concluded that subscription fees for online learning platforms are subject to the state’s sales tax and state-administered local sales tax.

The State of Louisiana Announces Voters Will Decide to Overtake the Sales Tax Collection System

The Louisiana Legislature has passed legislation that would establish a centralized sales tax commission and ultimately break up the state’s current systems of collections.

Sales Tax Institute Book Club: Contagious Culture by Anese Cavanaugh

This month, the Sales Tax Institute read Contagious Culture: Show Up, Set the Tone, and Intentionally Create an Organization that Thrives (McGraw-Hill, 2015) which covers how to “shape and revitalize your culture — by setting the tone, engaging the team, and creating a dynamic working environment that encourages extraordinary growth, productivity, and innovation.”

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.