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.
This chart lists the states that have enacted remote seller nexus legislation, along with the effective dates.
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.
Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.
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.
A recently enacted Utah bill changes how motor vehicles involved in car-sharing platforms are taxed.
On February 13, 2023, South Dakota Governor Kristi Noem signed Senate Bill 30 into law, which eliminates the 200-transaction threshold from South Dakota’s economic nexus threshold, effective July 1, 2023.
A North Carolina taxpayer who is an affiliate of original equipment manufacturers (OEMs) does not meet the definition of a “marketplace facilitator” per a private letter ruling from the North Carolina Department of Revenue.
As a new economic cycle unfolds, some changes are appearing on the horizon. States have been thorough in reassessing their sales tax policies to make positive changes for taxpayers. A lot of bold tax changes were proposed in the 2022 legislative session, and the same is to be expected of 2023.
The Texas Comptroller of Public Accounts has offered new guidance and answers to FAQs for marketplace sellers and marketplace provides.
The California Court of Appeal, Second Appellate District released a decision on January 9,2023, confirming the CDTFA had the legal discretion to hold third party sellers responsible for the sales tax due on sales made through Amazon.
No region of the United States is immune from sales tax updates… Regions across the U.S. experience a continuous stream of sales tax updates each and every week. The Northeast is no exception. One of the biggest challenges sales tax…
The Supreme Court of North Carolina ruled to uphold a sales tax assessment against a Wisconsin based printer, rejecting the taxpayer\’s argument that they could not be subject to sales tax under the U.S. Supreme Court decision McLeod v. J.E. Dilworth Co.
The Supreme Judicial Court of Massachusetts has issued a ruling in favor of the taxpayer in relation to a state rule regarding vendors making internet sales which would allow the Massachusetts Commissioner of Revenue to consider the use of cookies, apps, and content delivery networks (CDNs) while deciding whether a vendor was in or out of the State of Massachusetts.
Louisiana is facing complaints from an Arizona jewelry wholesaler claiming that their sales tax system is unconstitutional due to its compliance burdens on out-of-state sellers.
The Commonwealth Court of Pennsylvania sided with the Online Merchants Guild as they pushed back on the Department of Revenue’s charges for taxes owed.
This blog details key items in understanding when a sale is taxable or exempt and what you need to know to ensure that an exemption can be claimed.
Wayfair LLC, the defendant in the landmark 2018 ruling that created the standards for economic nexus, has filed suit in Colorado to challenge the nexus standards of the state and its home rule cities, arguing that the state\’s tax regime violates the US constitution and the standards laid out in the 2018 case.
A June 2022 ruling by an Arkansas Administrative Law Judge sustained a tax assessment by the Department of Finance and Administration against a company deemed to have “sufficient nexus” within the state.
Let’s have a brief look at economic nexus in Puerto Rico and discuss some practical tips for negotiating the complexity of sales tax compliance on the Island.
The U.S. Senate held a hearing to examine the impact of the Wayfair decision on small businesses and remote sellers. Solutions came from 5 witnesses, including Diane Yetter.
Oklahoma amended their definition of marketplace facilitator to include any person that facilitates any retail sales of “products,” not only retail sales of “tangible personal property.”
Indiana has enacted legislation with marketplace nexus provisions, effective July 1, 2019.
In the US Supreme Court decision, South Dakota v. Wayfair, it was made clear that taxing sales from out-of-state sellers cannot be applied retroactively and electronic cookies do not constitute physical presence according to the Massachusetts Appellate Tax Board in a recent ruling.
Every state (pending Missouri’s effective date of 1/1/23) with a sales tax has economic nexus requirements for remote out-of-state sellers following the 2018 South Dakota v. Wayfair decision. Economic nexus generally requires out-of-state sellers to register and collect and remit…
Colorado will no longer require remote sellers, “retailers without physical presence or with only incidental physical presence,” to have local licenses in the state’s approximately 70 home-rule cities.
The Alaska Remote Seller Sales Tax Commission passed its Remote Seller Sales Tax Code that would apply in local municipalities that adopt it.
Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.
Learn three major sales tax issues every e-commerce business needs to understand: nexus, marketplace facilitator laws, and drop shipping.