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.

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.

Texas Adopts Rule Defining Locations Where Orders Are Received for Online Orders, Fulfillment Warehouses

To clarify their position on orders fulfilled from warehouses as well as automated website orders, the Comptroller of Public Accounts for the state of Texas has added a section to the state\’s administrative rules defining which local tax is due on sales.

Arizona Provides Clarification on Timeliness of Electronic Tax Payments

Arizona has enacted legislation that clarifies the timeliness of electronic tax payments.

Virginia Extends Annual Sales Tax Holiday

Virginia has enacted legislation that extends the sunset date of the state’s annual sales tax holiday from July 1, 2025 to July 1, 2030.

Louisiana Denies Retailer Bad Debt Refund for Purchases on Store Cards

The Louisiana Court of Appeals has denied Dillard\’s department store their appeal for a refund of sales tax remitted for purchases customers paid for with store credit cards.

Out-of-State Retailer May Collect Sales Tax According to Colorado DOR General Information Letter

In a General Information Letter dated March 4, 2024, the Colorado Department of Revenue provided clarification about the sales and use tax notice and reporting requirements for noncollecting retailers in Colorado.

New York Rules Federal Service Fees Partly Subject to Tax in Bundled Telecommunication Service Ruling

A judge for the New York State Department of Tax Appeals denied a Time Warner subsidiary’s appeal of an audit ruling related to sales tax not collected on Federal fees charged to customers on bundles of interstate and in-state Voice over internet protocol (VoIP) services.

Sales Tax and Sustainability: Bringing the Focus Back to Our Earth

Who knew sales tax could have an impact on the environment and the world we live in? They do! Learn more…

Washington Court of Appeals Upholds Pre-Marketplace Facilitator Amazon FBA Seller Liabilities

In a ruling filed on January 23, 2024, the Court of Appeals of the State of Washington denied an appeal of an audit assessment made by the Department of Revenue on sales made by two Amazon sellers between 2011 and 2018.

New York Upholds Advertising Analysis Service as Taxable Information Service

The Appellate Division, Third Department, of the state of New York has upheld a Tax Appeals Tribunal Ruling that a business that creates and provides recommendations based on data from advertising campaigns is providing taxable information services.

Board of Tax Appeals Rules Video Programming is Not Taxable Tangible Personal Property in Louisiana

The Louisiana Board of Tax Appeals granted summary judgment in favor of the taxpayer in an order dated March 14, 2024, in the case DirecTV LLC v. City of Baton Rouge, Docket No. L01329.

Florida Further Decreases Sales Tax Rate on Commercial Rentals, Effective June 1, 2024

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%.

Colorado Imposes New Retail Delivery Fee

Colorado will impose a $0.27 retail delivery fee beginning on July 1, 2022.

Digital Textbooks are Exempt from South Carolina Sales Tax

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.

Gross Receipts Taxes 101

Here is the 101 knowledge that you need to know to get you acquainted with gross receipts taxes…

Illinois Provides Updated Guidance on Nonresident Purchaser Exemption for Motor Vehicles and Trailers

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.

Indiana Enacts Economic Nexus Legislation

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 Enacts Marketplace Nexus Legislation

Indiana has enacted legislation with marketplace nexus provisions, effective July 1, 2019.

New Mexico To Introduce Deductions for Healthcare, Electricity, and More Effective July 1, 2024

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.

South Carolina Holds that Amazon Owes Tax on Pre-Wayfair Third Party Sales

A judge has held that Amazon owes uncollected taxes, penalties, and interest on third-party sales made pre-Wayfair.

The Best Advice from Women in Sales Tax

Watch this video to hear the best advice from women in the industry.

Oklahoma Removes State Level Tax On Food Effective August 2024

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 Adds Products Delivered Electronically to Definition of Seller

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.

Wyoming Removes 200 Transaction Threshold from Economic Nexus Rules

Effective July 1, 2024, Wyoming will no longer require 200 transactions as part of the state’s economic nexus threshold.

Your Guide to Sales Tax in the Midwest

To catch you up and cut down your research time, we’ve compiled some of the essential Midwestern sales tax trends for 2024 that you need to know.