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.

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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.

North Carolina Online Retailer Files Complaint Against Accounting Firm Over Failure to Advise on Wayfair Nexus Implications

North Carolina-based online retailer lodged a complaint in North Carolina Business Court against their tax advisory firm.

Your Guide to Sales Tax in the Mountain Region

Let\’s explore the key developments shaping sales tax in the Mountain Region, empowering you with the knowledge to navigate these changes confidently and efficiently.

Services to Canned Computer Software, and Digital Goods, are considered taxable in PA

The Commonwealth of Pennsylvania Department of Revenue recently shared written guidance on the taxability of Canned Computer Software, Digital Goods, and Related Services.

Nevada Approves Sales Tax Exemption for Diapers

On November 5, 2024, Nevada voters approved a ballot measure that will exempt diapers from Nevada sales and use tax, effective January 1, 2025.

Wyoming Offers Guidance on Vendor Compensation Credit

The Wyoming Department of Revenue reminds vendors and direct payers that effective with the January 2012 payment reporting period, they are allowed to take a vendor compensation credit on their Wyoming sales and use tax returns. The credit is equal…

Illinois Appeals Court Partially Affirms False Claims Act Qui Tam Claim Against Lowe’s

The Appellate Court of Illinois First Judicial District has released an order affirming the Trial Court’s decision in case 15 L 50776, People of the State of Illinois, ex rel. v. Sears Brands, LLC, et al, Lowe’s Home Centers LLC Defendant- Appellee.

Ohio Rules True Object is Key in Determining Taxability of Services

CheckFree, which offers a variety of financial services in the state of Ohio, brought a refund case before the Board of Tax Appeals regarding services offered by CheckFree, primarily debit authorization.

Washington Supreme Court Ruling Clarifies Sales Tax Application in Royal Oaks Case

The Washington Supreme Court recently ruled in Royal Oaks Country Club v. State of Washington, Department of Revenue, affirming that Royal Oaks’ initiation fees qualify as a “bona fide” initiation fee, allowing them to be wholly deductible under Washington’s business and occupation (B&O) tax statute.

Food and Sales Tax: Let’s Dig In

Who knew that as a sales tax professional, you had to be so in touch with the nuances of food types!? Let’s dig into the details of the taxation of food… both the sweet and the sour.

South Dakota Requires Use Tax from Infrastructure Management Company

In a recent ruling by the South Dakota Supreme Court, an infrastructure management company was found liable for over $75,000 in unpaid use taxes and interest.

The Collaborative Efforts Behind the Streamlined Sales Tax Project: How You Can Make an Impact

Whether you are a small business owner, a large online retailer, or a state tax administrator, the Streamlined Sales Tax Project offers tools, resources, and solutions that benefit everyone.

Charging a Zero Emission Vehicle is Considered Taxable Maintenance or Service in New Jersey

The New Jersey Division of Taxation has stated on its website that the charging of a Zero Emission Vehicle (ZEV) is considered a taxable maintenance or service to tangible personal property.

Juice Drink Sales Tax Action Dismissed by Washington Court of Appeals

This case began after Keith Caneer purchased 100% juice from four major grocery stores which charged Mr. Caneer sales tax on the juice, tax which the plaintiff claims was wrongly and unfairly collected, as the juice was exempted from sales tax.

Casinos’ Gifts Not Subject to Sales and Use Tax in Louisiana

In a notice dated September 26,2024, the Louisiana Department of Revenue has declared that the actual cash amount paid at the time it is provided is the sales price for state sales tax purposes for items provided complimentary or at a discounted rate by a casino as an incentive to patrons.

Texas Issues Guidance on Taxability of Certification Services and Registration Fees Provided to Learning Centers

Texas has issued a private letter ruling regarding the taxability of certification services and registration fees provided to third party learning centers.

Remote Retailer Files Challenge to Illinois “Leveling the Playing Field” Laws

PetMeds, a Florida based online retailer of pet supplies and medication, has recently lodged a petition with the Illinois Independent Tax Tribunal to challenge an audit assessment.

California Introduces Reforms to Sales Tax Penalties

California Senate Bill 1528 introduced several administrative changes to sales tax and fee laws managed by the California Department of Tax and Fee Administration (CDTFA).

Alaska Repeals Sales Tax Transaction Threshold

The Alaska Remote Seller Sales Tax Commission has announced that transaction count will no longer be a factor in determining economic nexus within the state effective January 1, 2025.

Texas Issues Guidance on the Taxability of Disposable Collars for Dessert Cups

The Texas Comptroller has issued a private letter ruling discussing the taxability of disposable collars for dessert cups.

What’s it like to testify to the US Senate? Diane Yetter shares her story…

Watch the full interview to learn how sales tax professionals like Diane are working to simplify compliance and ensure that businesses have the tools they need to thrive…

Nebraska Launches New Good Life Districts

Nebraska recently made changes related to their local tax rate structure to create Good Life Districts with alternate state and local sales tax rates.

Massachusetts Announces Dates and Details of Tax Amnesty Program

Massachusetts will hold a tax amnesty program from November 1, 2024, to December 30, 2024, during which time it will waive most penalties for eligible taxpayers who file outstanding returns and pay tax and interest owed.

Louisiana Grants Sales Tax Filing and Payment Extension for Hurricane Francine Victims

The Louisiana Department of Revenue (DOR) has granted an automatic filing and/or payment extension for taxpayers impacted by Hurricane Francine.

Iowa Rules Genetic Testing Services Not Subject to Sales Tax

In a recent ruling, the Iowa Department of Revenue (DOR) addressed the taxability of genetic testing services provided by CRI Genetics, LLC.