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.
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.
Florida has fully repealed state and local sales tax on commercial real estate rentals beginning October 1, 2025. Learn what property types are affected, transitional rules, and next steps for landlords and tenants.
Maryland has updated its Digital Advertising Gross Receipts (DAGR) tax guidance, including quarterly estimated payments, appeal rules, and electronic filing requirements beginning January 2026. See what providers need to know.
The Budget Reconciliation and Financing Act of 2025 (House Bill 352) was signed by the Maryland Governor on May 20, 2025. This bill builds on the state’s 2021 expansion of the digital goods and services tax, imposing a 3% sales tax on a broad range of data and information technology services.
Effective January 1, 2026, Missouri will exempt broadband providers from state and local sales/use tax on qualifying equipment like routers and cables. Learn which items qualify and how to comply.
Washington\’s Department of Revenue ruled that an out-of-state company established substantial nexus through in‑state contractor activity. Discover which actions triggered liability and how this ruling impacts remote businesses.
Minnesota now requires accelerated sales tax payments from some businesses meeting specific thresholds. Learn who’s affected, what’s changing, and when it starts.
Missouri now exempts hygiene products like diapers and feminine hygiene items from sales and use tax. Learn what’s covered, when it takes effect, and who benefits.
Each year the Colorado Department of Revenue assesses the Retail Delivery Fee (RDF) and posts the rate for the upcoming fiscal year. For the July 2025- June 2026 period, the rate has decreased to $0.28. Colorado taxpayers will need to…
Discover the history of back-to-school sales tax holidays and how they became a key tax break for shoppers. Learn when and why states adopted these popular events.
Maine has updated its sales tax laws to include digital audiovisual and audio content as taxable services. Learn how this impacts streaming and digital content providers.
The Texas Supreme Court has affirmed that a private correctional contractor is liable for sales tax. Learn the case details and its implications for government contractors.
Louisiana has added a legal definition for drop shipments and clarified sourcing rules affecting multistate sellers. Learn how these changes impact sales tax compliance.
New Jersey has introduced a mediation pilot program to help businesses resolve tax disputes more efficiently. Learn how the process works and who qualifies.
Western U.S. states are shaping the future of sales tax policy with innovative sourcing, digital tax rules, and economic nexus trends. Discover what tax pros need to know.
Washington State has temporarily expanded its Voluntary Disclosure Program, offering relief for eligible businesses. Learn who qualifies and how to apply before the deadline.