Here you can read up on significant developments in the world of sales and use tax. Find the latest legislative updates and helpful tips to keep you in compliance across all 50 states. You can filter news items by topic and/or a jurisdiction of interest.
Florida’s state sales tax rate on the renting, leasing, letting, or granting a license to use real property (“commercial rentals”) decreases from 4.5% to 2.0%.
In a private letter ruling, the South Carolina Department of Revenue (DOR) stated that a company’s sales and rentals of digital textbooks are exempt from South Carolina sales and use tax.
Illinois provided guidance on whether non-residents may claim an out-of-state purchaser exemption from sales tax when purchasing a motor vehicle or trailer in Illinois that will be titled in another state.
Effective July 1, 2017, Indiana requires remote sellers to collect and remit sales tax on sales of tangible personal property, products transferred electronically, and services delivered in Indiana if gross revenue or number of sales exceed a certain threshold.
Indiana has enacted legislation with marketplace nexus provisions, effective July 1, 2019.
New Mexico has enacted legislation to provide new deductions from the state\’s Gross Receipts Tax for various industries, with most coming into effect July 1, 2024, and remaining in effect until July 1, 2034.
A judge has held that Amazon owes uncollected taxes, penalties, and interest on third-party sales made pre-Wayfair.
The governor of Oklahoma has signed a bill that will reduce the state sales tax rate on food and food ingredients to zero percent.
South Dakota has additionally clarified some of the language in the state\’s sales tax statutes, including adding \”any product transferred electronically\” to the list of items that a person defined as a seller could be selling, leasing, or renting in the state.
Effective July 1, 2024, Wyoming will no longer require 200 transactions as part of the state’s economic nexus threshold.
Florida began issuing Florida Tax Exempt Agricultural Materials (TEAM) Cards to farmers who applied to and were approved by the Florida Department of Revenue (DOR).
Effective March 1, 2024, the Alabama Department of Revenue (DOR) begins administering local sales, use, rental and lodging taxes for the City of Tuskegee.
The Alaska Remote Seller Sales Tax Commission sent an email on February 22, 2024 indicating that the City and Borough of Sitka, Alaska has reinstated their seasonal sales tax effective April 1, 2024.
The Eighth Circuit Court of Appeals filed an opinion on February 12, 2024, in the case of Mt. Hawley Insurance Company v. City of Richmond Heights which upheld the insurer’s denial of coverage and dismissing all counterclaims by the City of Richmond Heights.
Arkansas Tax Appeals Commission determined that a company\’s installation and repair of artificial turf for athletic fields did not qualify as a taxable landscaping service.
The Tennessee Department of Revenue (DOR) is offering tax relief to residents affected by the severe weather in Tennessee on December 9, 2023.
In November 2023, the Arkansas Tax Appeals commission released a ruling in a case that involves a taxpayer who filed petitions seeking relief from the denial of proposed refund claims related to sales and short-term rental taxes on pallets.
Rhode Island has issued a declaratory ruling regarding the taxability of entertainment services in response to a company’s request for ruling.
The Maryland Comptroller has issued a technical bulletin providing guidance and procedures for submitting a petition for a Private Letter Ruling (PLR), effective December 22, 2023.
Effective January 1, 2024, Kansas’s state sales and use tax rate on food and food ingredients and certain prepared food is reduced to 2%.
In a recent ruling by the South Dakota Supreme Court, an infrastructure management company was found liable for over $75,000 in unpaid use taxes and interest.
Overall, these changes aim to support specific sectors of the economy, reduce financial burdens on certain organizations, and streamline processes for construction projects.
An Indiana Tax Court released a ruling upholding a taxpayer’s refund claims. Case 20T-TA-00017 was an appeal brought by the Indiana Finance Financial Corp in relation to the denial of sales tax refund claims in 2017 and 2018.
The Illinois Department of Revenue has released helpful guidance on legislation already enacted that alters how payments for sales, use, and excise taxes and fees are understood.