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.

Nexus, Remote Sellers, and VDAs: Why Businesses Are Reconsidering Compliance Post-Wayfair

Explore why VDAs are an essential compliance tool for remote sellers—and how they can help businesses mitigate risk while achieving compliance resolution.

Ohio House Bill 315 Brings Key Changes to Delivery Network Tax Regulations

Ohio’s newly enacted House Bill 315 (H.B. 315) introduces significant changes to how delivery network services collect sales and use tax.

Wyoming Extends Sunset Date for Manufacturing Exemption

Wyoming has enacted legislation that extends the sunset date for the state’s manufacturing sales and use tax exemption.

South Dakota Senate Bill 43 Sets New Compliance Timeline for Remote Sellers and Marketplace Providers

South Dakota’s Senate Bill 43, signed into law on February 18, 2025, sets a clear timeline for when remote sellers and marketplace providers must register and begin collecting sales tax.

Florida Sales Tax Dispute on Walmart Delivery Fees Moves to Arbitration

On February 4, 2025, a federal judge ruled that Rogolino et al. v. Walmart Inc. must move to arbitration.

Illinois Rules Wheelchair Ramps and Lifts Do Not Qualify for Reduced Medical Appliance Tax Rate

The Illinois Department of Revenue has clarified that wheelchair ramps, stair lifts, and grab bars do not qualify for the reduced 1% state sales tax rate applied to medical appliances.

North Dakota Updates Guidance on Voluntary Disclosure Program for 2025

The North Dakota Office of State Tax Commissioner has issued updated guidance on its Voluntary Disclosure Program (VDP).

The Next Frontier in Sales Tax Compliance: Retail Delivery Fees

Certain states have begun adopting or considering Retail Delivery Fees (RDFs)—a targeted levy designed to supplement traditional tax structures and allocate revenue toward infrastructure needs.

Maine Revenue Services Issues Important Notice on Proper Procedure for Claiming Credits on Sales Tax Returns

Maine Revenue Services (MRS) has issued an important notice regarding the proper procedure for claiming credits on sales tax returns for goods purchased for resale.

Tennessee Issues Tax Ruling on the Sales and Use Tax Applicability on Services Related to Employee Recognition Programs

A recent letter ruling from the Tennessee Department of Revenue (Department) clarifies how sales and use tax applies to various services offered in employee recognition programs.

Nebraska Updates Guidance on Prohibited Sales Tax Advertising Practices

The Nebraska Department of Revenue (DOR) has provided updated guidance on unlawful advertisements referring to sales tax.

Maryland Tax Court Allows Apple’s Challenge to Digital Advertising Tax to Move Forward

The Maryland Tax Court has denied the Comptroller of Maryland\’s motion to dismiss Apple Inc\’s refund claim for Digital Advertising Taxes paid, allowing the case to move forward in the appeals process.

Does Your SaaS Business Owe Sales Tax? A Full Breakdown

A common thread between tax laws and regulations around Software-as-a-Service (SaaS) is their constant evolution, making it difficult to keep up with these crucial updates. For SaaS companies, managing these changing rules can be daunting, especially as more states and…

California Offers Sales and Use Tax Relief to Businesses Impacted by LA Wildfires

California has extended the January 31,2025, sales and use tax filing deadline for taxpayers in response to recent wildfires.

Illinois Issues Guide on Determining Physical Presence for Sales and Use Tax

In January 2025, Illinois issued a sales and use tax guide to make it easier for out-of-state retailers and marketplace facilitators to understand their tax obligations under the state’s laws.

Texas Issues Guidance on Taxability of Cryptocurrency Mining Services

The Texas Comptroller issued a private letter ruling discussing the taxability of hosting and repair services for machines used for cryptocurrency mining.

Video Game Publisher’s In-Game Items, Virtual Currency, and Optional Subscriptions are Not Taxable in Indiana

The Indiana Department of Revenue (Department) determined that a video game publisher based outside the state does not have to collect sales tax on three different optional purchases.

California to End Bad Debt Deductions for Lenders and Affiliated Entities in 2025

Lenders and affiliated entities in California will no longer be able to claim bad debt deductions or request refunds for accounts deemed worthless, per Senate Bill (SB) 167.

Louisiana No Longer Mails Sales Tax Returns to Businesses, Effective January 2025

Beginning January 2025, The Louisiana Department of Revenue (DOR) will no longer print and mail copies of Louisiana state sales tax returns to businesses that are registered to collect and remit Louisiana sales tax.

Virginia Company is a Dual Operator; Can Receive One Time Tax Credit

The Virginia Tax Commission released a letter ruling regarding a flooring company that incorrectly classified itself as a retailer while operating as both a retailer and contactor under Virginia law.

Washington Updates Rules on Reseller Permits for Contractors

The Washington Department of Revenue has amended the definition of “contractor” in the application process and eligibility requirements for reseller permits.

Colorado Aims to Speed Up Sales and Use Tax Filing with New System

The Colorado Department of Revenue has launched enhancements to SUTS (Sales and Use Tax System) to simplify and speed up sales and use tax filing for businesses.

What is the difference between VAT and U.S. sales tax?

Compare VAT vs. U.S. sales tax: key differences, how they work, and examples. Understand their impact on businesses with insights from the Sales Tax Institute.

Sales Tax Guide to the Southwest United States

This comprehensive tool consolidates all the key details you need about sales tax in the Southwest United States—right at your fingertips.