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As the wave of the 2026 legislative sessions comes to a close, one theme stands out: states are actively reshaping the sales tax base to reflect how business is done today. Lawmakers are bringing more digital products, services, and emerging areas like AI-driven offerings into scope, while also revisiting exemptions and targeted relief measures in response to economic pressures. At the same time, states are experimenting with new approaches to revenue, from digital advertising taxes (in a few different formats) to changes in data-related services, signaling a continued shift toward taxing modern commerce.
The pace and direction of these changes are just as important as the changes themselves. States are not moving in lockstep. Some are expanding taxability, others are rolling back recent policies, and others are refining nexus standards to simplify enforcement and reduce ambiguity. This creates a patchwork of rules that can be difficult to track, especially for businesses operating across multiple jurisdictions. What appears to be a narrow update in one state often reflects a broader pattern that is gaining traction nationwide.
In this webinar, the Sales Tax Institute and Numeral will outline the most important developments from the 2026 legislative session and explain what they mean in practice. You will gain clarity on the trends shaping state tax policy, how those trends affect compliance obligations, and where to focus your attention as states continue to refine their approach through the rest of the year.
Who should attend?
This webinar is intended for tax professionals, accountants, and finance leaders responsible for adjusting compliance strategies in real time. It is especially relevant for teams managing multi-state operations and evolving tax obligations as states shift toward revenue-based thresholds. Professionals who oversee product taxability, exemptions, or data-driven services will also benefit, as well as those tracking policy trends that signal where state tax rules are headed next.
State tax changes in 2026 are raising new questions about how to classify, source, and report revenue, especially as more states extend sales tax to digital products and data-related services. Many businesses are struggling to determine where long-standing assumptions no longer apply, particularly when services are bundled with tangible goods or when automated offerings fall into gray areas of taxability. This webinar will clarify how states are redefining these categories and what that means for day-to-day compliance decisions.
We will also address how shifting exemption policies and targeted relief measures create both opportunity and risk. Changes to grocery tax rules, data center incentives, and other exemptions show how quickly benefits can be introduced, modified, or removed. This creates challenges for teams that rely on consistent treatment across jurisdictions and need to monitor not only eligibility but also timing and documentation requirements.
Another key focus will be economic nexus developments, including the growing move toward revenue-only thresholds. Some states have also enacted programs to help non-compliant taxpayers resolve past liabilities. This trend changes how businesses evaluate exposure, particularly for remote sellers and those processing high volumes of smaller transactions. Understanding when collection obligations are triggered, and when they are not, remains critical.
Finally, we will cover increased audit activity, the growing role of AI in enforcement, and the impact of frequent rate and rule changes at both the state and local level. Attendees will gain insight into where errors are most likely to occur, how to identify gaps in their current processes, and how to stay aligned as policies continue to shift throughout the year.
Webinar attendees can earn 1.8 hours of CPE credit in the “Taxes” field of study
Prerequisites: This course requires no prerequisites or advance preparation.
Program Level: Basic
Delivery Method: Group Internet-Based
Additional Information about CPE
Questions about the registration or webinar process, or need help troubleshooting? Visit the Live Webinar FAQ page to get answers.
Ken has spent nearly 15 years helping businesses make sense of sales tax. As the Head of Research at Numeral, he is the expert that clients — including high-growth brands like Backcounty, Brex, and Eight Sleep — turn to when compliance questions get complicated, which is often.
More About Ken Webster, JD, LLM
Diane L. Yetter, President & Founder, YETTER and Sales Tax Institute
Diane L. Yetter is the “Sales Tax Nerd TM” as well as a strategist, advisor, speaker and author in the field of sales and use tax. She is president and founder of YETTER Tax, a sales tax consulting and tax technology firm in business since 1996. She is also the founder of The Sales Tax Institute, which offers live and online courses to educate business professionals about sales and use tax.
More About Diane L. Yetter
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As a busy tax pro, it can be hard to find quality professional development throughout the year. The All-Access Webinar Pass takes care of all your required sales tax training in one easy step. Learn from the experts about the sales and use tax issues that matter with access to the Sales Tax Institute’s monthly live webinars and full, unlimited access to the Sales Tax Institute’s on-demand webinars.