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.

Arizona Court of Appeals Case Clarifies “Processing” in Manufacturing Exemption

An Arizona Court of Appeals decision clarifies what activities qualify as “processing” under the manufacturing exemption, offering important guidance for manufacturers seeking sales and use tax relief on equipment and materials.

5 Surprising Truths About Why Your Company Isn’t Thriving (And How to Fix It)

Is your business stuck despite hard work? Discover 5 surprising truths that hold companies back—like unclear priorities, weak execution, and misaligned accountability—and practical steps to rebuild momentum and drive growth.

Court Ruling Signals Bigger Compliance Risks for Online Sellers

A recent court ruling highlights growing sales tax compliance exposure for online sellers—especially around nexus, marketplace collection rules, and inaccurate exemption or sourcing practices. Learn what changed and how e-commerce businesses can reduce audit and penalty risk.

IL Letter Ruling Discusses Taxation of Hormone and Other Wellness Services and Products

An Illinois Department of Revenue letter ruling explains when charges for hormone therapy, wellness programs, and related products are subject to sales tax as tangible personal property and when fees may be treated as nontaxable professional services. Learn key rules for clinics and wellness providers.

Missouri Issues Letter Ruling on Taxability of Items Purchased by Contractor

A Missouri Department of Revenue letter ruling explains when contractors owe sales or use tax on materials, supplies, and equipment they purchase for construction projects—and when they may buy items exempt for resale. Learn key rules and compliance tips for Missouri contractors.

Illinois Letter Ruling Explains Bone Growth Device as Fully Taxable

An Illinois Department of Revenue letter ruling finds that bone growth stimulation devices do not qualify as reduced-rate medical appliances and are instead taxed as general merchandise under Illinois sales tax rules.

Missouri Letter Ruling Clarifies Taxability of Contractor Purchased Items

Missouri’s Department of Revenue confirms that in a lump‑sum home addition contract, the contractor—not the homeowner—is the final user of materials. Sales tax is due on the contractor’s material purchases, which can be built into the contract price rather than separately taxed to the homeowner.

Direct Pay Permit Guidance Provided by Washington State

Washington’s Department of Revenue explains how approved businesses can use a direct pay permit to buy goods and taxable services without sales tax at checkout, then accrue and remit state and local tax directly—plus eligibility thresholds and recordkeeping requirements.

Illinois Clarifies When Payment Processors Are Not Responsible for Sales Tax

Illinois DOR explains that payment processors that only handle card payments and fraud checks—and don’t operate a marketplace—are not marketplace facilitators and don’t have to collect Illinois sales tax.

6 Critical Data Points You Must Track for Compliance and Efficiency in Sales Tax Administration

Learn the 6 key data points—nexus, registration, taxability, compliance, reporting, and staffing—that you must track to effectively manage modern sales & use tax administration.

Chicago Rolls Out Social Media Amusement Tax

Chicago’s new Social Media Amusement Tax takes effect Jan. 1, 2026, charging social media platforms $0.50 per month per user over 100,000 Chicago users.

Chicago Shopping Bag Fee Increase

Chicago’s 2025 budget raises the checkout bag tax from $0.07 to $0.10 per paper or plastic bag, with $0.09 remitted to the City and $0.01 kept by retailers. Learn which bags are taxed, which are exempt, and how the increase affects compliance.

Chicago Personal Property Lease Transaction Tax Rate Increases in 2026

Effective January 1, 2026, Chicago’s Personal Property Lease Transaction Tax (including many cloud and software leases) increases from 11% to 15% under the 2026 Revenue Ordinance. Learn what this hike means for businesses and users of cloud services.

Alabama Reduced Machine Rate Applied to Propane and Oxygen Purchases to Process Metal

The Alabama Tax Tribunal ruled that propane and liquid oxygen used in cutting metal qualify for the reduced 1.5% machine rate under state sales and use tax laws. Get the key takeaways and what this means for manufacturers and processors.

Missouri Letter Ruling Discusses Taxability of Online Retailers Using In-State Fulfillment Centers

A Missouri Department of Revenue letter ruling clarifies the state’s sales/use tax treatment for online retailers that use in‑state fulfillment centers, including how shipping/handling and economic nexus apply to e‑commerce operations. Key takeaways for remote sellers and marketplace sellers.

2025 By the Numbers: A Year with the Sales Tax Institute

Explore the milestones and insights from the Sales Tax Institute in 2025. Discover key numbers, program growth, and what shaped their sales tax landscape this year.

Illinois Enacts Senate Bill 2111 to Explain Tax Rules

Illinois Gov. JB Pritzker signed Senate Bill 2111, reshaping transit governance and funding, including new sales‑tax revenue allocations and creation of the Northern Illinois Transit Authority. Learn key reforms and tax impacts for 2026 and beyond.

Missouri Cities Cannot Charge Streaming Services Video Service Provider Act Fees

Under newly clarified state law (2024), Missouri municipalities may no longer impose Video Service Provider (VSP) fees on streaming and internet‑delivered video services — ending local fees for platforms like Netflix, Hulu, and others.

Alabama Tax Tribunal Rules Private Waste Treatment Facility is Entitled to Exemptions

The Alabama Tax Tribunal ruled that certain private waste treatment facilities qualify for state sales and use tax exemptions under the pollution‑control exemption. Learn which equipment and purchases are now tax‑exempt and how facilities can claim the savings.

Local Tax Does Not Apply To Louisiana Pipe Manufacturer’s Sales

A recent ruling confirms that pipe manufacturers in Louisiana are exempt from local sales tax on qualifying manufacturing equipment and supplies under the state’s manufacturing exemption — reducing tax burden for producers.

Marketplace Sellers and Marketplace Facilitators in Utah

Under Utah law, marketplace facilitators that exceed $100,000 in annual Utah sales must collect and remit sales tax for third‑party sellers. Marketplace sellers remain liable only for non‑marketplace sales. Key thresholds, definitions, and compliance rules explained.

Maine Revised Instructional Bulletin No.54 on Resale Certificates

Maine’s updated Instructional Bulletin 54 clarifies when retailers qualify for a resale certificate, proper use of resale vs retailer certificates, and documentation requirements. What businesses need to know.

New Audit Areas and Hot Topics in Sales Tax Audits

Explore the top triggers, emerging trends, and red‑flag audit areas for 2025 sales‑tax audits — from nexus and digital goods to exemption misuse and e‑invoicing. Stay prepared and audit‑ready.

The Expanding Digital Tax Net – How States are Taxing Digital Goods and Services in 2025

Discover how U.S. states are broadening sales tax bases in 2025—targeting SaaS, digital advertising, data processing and more. Stay ahead of emerging state‑tax risks and compliance trends.