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.
Get Compliant in Washington — Without the Complexity
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.
The Texas Comptroller has denied a telecommunications service provider’s refund claim on certain equipment, citing non‑qualifying use under the state’s sales tax refund statute. Learn why the request was rejected and what this means for providers.
The Utah State Tax Commission has updated its guidance for telecommunications service providers (Pub 62). Review the new sourcing, licensing, and municipal telecom tax rules effective for service delivery.
Arlington Heights Village Board has approved a 5% tax on streaming entertainment subscriptions to help fund public services, while also extending the 1% grocery tax. Learn when it takes effect and who’s impacted.
Arlington Heights village board voted to continue a 1% local grocery tax effective 2026, replacing the expiring statewide tax. Learn the community impact, revenue rationale, and new related streaming tax.
A recent Colorado letter ruling (PLR 25‑004) confirms that multi‑packs, individual boxed bakery items, and bulk bakery orders are exempt from state sales tax when sold for home consumption. Learn the details and qualifying conditions.
Learn how the 4 Disciplines of Execution can transform goal setting—from chasing many priorities to focusing on Wildly Important Goals, lead measures, scoreboards, and accountability. Apply this to tax‑education strategy or any mission‑critical initiative.
A new Indiana letter ruling determines that a construction company’s software purchases are exempt from sales tax under state law. Understand the ruling’s criteria, implications, and how others may qualify.
A Colorado private letter ruling (PLR 25‑002) finds that marketplace facilitators are not liable for the state’s firearms and ammunition excise tax. Learn how this impacts sales platforms and sellers.
Philadelphia’s new ordinance (Bill No. 250199) phases in lower Business Income & Receipts Tax (BIRT) rates and eliminates the $100,000 gross receipts exclusion starting for tax year 2025 (returns in 2026). Here’s what businesses need to know.
Even though Senate Bill 5814 was just signed on May 20, 2025, by the Governor of Washington, legal challenges are already anticipated due to the controversial way the legislature singles out certain advertising services that are digitally or electronically delivered. The…
The New York Division of Tax Appeals has ruled that Federal Universal Service Fund (FUSF) fees passed through in bundled mobile wireless plans are subject to NY state sales tax. Learn how this impacts wireless carriers and consumers.
The Mississippi Supreme Court has upheld a lower court ruling in a sales tax audit dispute, clarifying how resale certificates and “good faith” requirements are evaluated. Key takeaways for businesses under audit.
Beginning July 1, 2025, Kansas will offer a full state and local sales/use tax exemption for qualified data center construction, equipment, and labor under Senate Bill 98. Discover eligibility criteria and economic incentives for investors.
Illinois DOR rules that assist crane rentals for erecting or dismantling tower cranes are not retail leases if the crane remains under lessor control. Here’s what lessors & lessees need to know.
Discover how proactive reverse audits can uncover overpaid sales/use tax, improve compliance, boost cash flow, and reduce audit risk. Learn why more businesses are taking control of their tax strategy.
Colorado will eliminate the state sales tax vendor fee, allowing retailers to retain a small collection allowance, starting January 1, 2026. Read what this means for retailers and state revenue.
Colorado’s Department of Revenue ruled that if the buyer arranges third-party shipping from the seller’s location, the sale is sourced to the buyer’s known address—not the seller’s—impacting sales tax collection.
Indiana’s Department of Revenue ruled that generative AI chatbot subscriptions accessed via website or app—without software delivery—are not subject to sales tax, aligning with existing SaaS treatment.
Louisiana has significantly reformed its sales tax laws effective January 1, 2025. Expect a rate increase to 5%, an expanded tax base covering digital products and telecom services, and changes to vendor compensation and exemptions.
Join us in celebrating 29 years of Sales Tax Institute, our history, milestones, and heartfelt gratitude to students, clients, and faculty, as we gear up for an exciting Year 30.
A Missouri DOR ruling confirms that out-of-state roofing contractors must pay Missouri sales tax on materials and equipment used in the state, even if they don\’t charge customers. Learn who qualifies and what to report.
Georgia’s Department of Revenue now accepts electronic signatures and remote notarizations on certain tax documents, following Policy Bulletin ADMIN 2025‑03 effective May 28, 2025. Find out which forms qualify and how to comply.
Here\’s how to influence tax policy effectively, from identifying issues and crafting key messages to engaging decision‑makers and mobilizing support, for meaningful policy change.
The Maryland legislature overrode Governor Larry Hogan’s veto of a new tax on digital advertising (H.B. 732) on February 12, 2021, making Maryland the first state in the country to adopt a tax on digital advertising.