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.
This chart lists the standard state level sales and use tax rates. Updated regularly.
Find current, future and past tax amnesty programs by state.
Get dates and details for sales tax holidays being offered by the states.
In this chart, key tenants of economic nexus rules are summarized for each state.
Sales tax questions? Find answers to our most frequently asked questions here.
Stay current with the most significant sales tax developments with our blog.
Learn about nexus, audits, administration and more with these free whitepapers.
Get the most current sales tax updates on our News & Tips page.
Selecting a Jurisdiction will take you to that Jurisdiction's page.
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.
We’ve gathered some websites that may be helpful in finding answers to your sales tax questions or addressing your sales tax needs.
This remote seller nexus chart lists the states that have passed one or more types of legislation regarding nexus.
Build sales tax knowledge without breaking the budget. Explore free resources, state-funded training grants, and on-demand webinars for small teams.
Colorado has enacted a sales and use tax exemption for destination management companies (DMCs) under S.B. 128, effective July 1, 2027. See which services qualify.
Utah enacted a new tax on targeted advertising, applying an annual levy tied to the state sales tax rate on qualifying ad revenue attributed to Utah users. The law applies to certain large advertising businesses and is effective for tax years beginning on or after Jan. 1, 2027.
The California Office of Tax Appeals upheld a sales tax assessment against a business that underreported taxable sales and failed to remit tax reimbursement collected from customers. The case confirms that fraud can extend the statute of limitations beyond three years and support a 40% penalty for failure to remit collected tax.
Alabama approved a change to its sales and use tax rules so credit card transaction fees added to a purchase will be excluded from the taxable sales price starting Sept. 1, 2026. Learn what changes for retailers, invoices, and compliance.
A separately stated delivery fee is not always exempt from sales tax. Learn why states may still treat delivery charges as part of the taxable sales price, depending on how the fee is structured, bundled, or contracted. Recent rules in states like Kansas and Michigan show how much the result can hinge on specific statutory wording and documentation.
Mississippi has extended the sales tax exemption for materials, machinery, and equipment used to construct, expand, or improve qualifying health care industry facilities under the Health Care Industry Zone Act. Learn what the extension covers and how it affects eligible projects.
Utah provides a sales tax exemption for construction materials sold to public transit districts and, in qualifying cases, to subcontractors when the property is clearly identified and becomes part of transit-owned real property. Learn what qualifies and how the rules support public transit construction projects.
A recent decision by the California Office of Tax Appeals highlights a growing issue for online sellers that simply storing products in a state, even without a physical office, can create unexpected tax obligations.
Louisiana has launched a new Combined State and Local Sales Tax Return through Parish E-File, allowing businesses to file one uniform return for state and parish sales and use tax. Learn when it applies, what changes for filing frequency, and key compliance issues businesses should review.
A Michigan court decision clarifies how the resale exemption applies when property is purchased for resale but used temporarily before sale. The ruling offers important guidance for dealers, resellers, and businesses defending sales or use tax assessments.
North Dakota guidance explains when sales to enrolled Native Americans on a reservation are exempt, when non-Native Americans retailers must still collect tax, and how use tax can apply after goods leave the reservation. It also notes that tribal-state agreements can override the default rules.
A Michigan Court of Appeals decision confirms that businesses claiming sales tax exemptions for labor must properly itemize exempt labor charges on invoices and keep adequate records. The ruling highlights heightened audit risk when documentation is incomplete or invoice detail is missing.
A Missouri Department of Revenue letter ruling explains how bulk and bagged ice sold through vending machines is taxed, including the special vending-machine sales tax basis and sourcing rules. Learn what ice sellers and vending operators need to know.
A Texas appeals court held that reusable chemical containers, plus related cleaning, delivery, and pickup services, can qualify for the manufacturing exemption from sales and use tax. The ruling offers important guidance for manufacturers using returnable containers in production and distribution.
Effective August 1, 2026, the Kentucky nexus threshold will change from either 200 transactions or $100,000 in gross sales to only $100,000 in gross sales.
Utah has enacted a new 2% sales‑based excise tax imposed on the sales price of certain digital transactions.
The Sales Tax Institute Book Club explores Drive by Daniel Pink and the three forces behind lasting workplace motivation: autonomy, mastery, and purpose. Learn practical insights for building stronger teams, better culture, and more meaningful work.
Illinois’ new tax on lease receipts took effect Jan. 1, 2025, but the law does not provide transition relief for property already taxed when purchased for lease. That creates potential double taxation on pre-2025 lease contracts and raises major concerns for lessors and lessees.
Starting May 1 through June 30, 2026, Alabama will temporarily remove the state sales tax on most food items. The temporary tax break comes as part of Act 2026-604, which removes the state sales and use tax on qualifying food…
Effective July 1, 2026, Utah has enacted a state sales tax exemption for sales of food and food ingredients or prepared food sold by a home cook, including home food products sold at a direct-to-sale farmers market or direct-to-sale location.…
As long as there have been taxes, there have been decisions made by legislators to encourage investment in states or to provide opportunities to minimize taxes for identified taxpayers or products. In fact, in the United States, sales tax exemptions…
In honor of International Women’s Month and Sales Tax Institute’s 30th anniversary, female leaders share practical insights on gender equality, service, mentorship, and the future of leadership in tax.
Colorado has amended its sales tax filing-frequency rules, including updated thresholds that allow some retailers collecting less tax each month to file less often. Learn what changed, when the new rules apply, and how the update affects monthly, quarterly, and annual filers.