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Courses
- Sales Tax Nexus: Insights for Businesses on the Rise
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- The Strategic Power of Reverse Audits | On-Demand Webinar
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- All-Access Webinar Pass – Live and On-Demand Sales Tax Training for Professionals
- Custom Sales and Use Tax Training
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- Sales Tax Starter Kit for E-Commerce Businesses On-Demand Webinar Bundle
- Deep Dive: Construction and Use Tax On-Demand Webinar Bundle
- Sales Tax Resources: Your Essential Toolkit On-Demand Webinar
- European Value Added Tax: What U.S. Sellers Need to Know On-Demand Webinar
- Gross Receipts Tax: What Makes Them Special On-Demand Webinar
- Simplifying Sales Tax for E-Commerce: Guidance for Sellers and Marketplaces On-Demand Webinar
- From Chaos to Compliance: Navigating Sales Tax in M&A Deals On-Demand Webinar
- Sales Tax Issues and Exciting Exemptions for Manufacturers On-Demand Webinar
- Blueprint for Success: Sales Tax Essentials for Construction & Real Property On-Demand Webinar
- Software, Digital Goods, NFTs and Digital Currency: What You Need to Know for Sales Tax On-Demand Webinar
- Taxation of Rentals & Leases: Puzzle Solved! On-Demand Webinar
- Sales Tax Compliance Deep-Dive: The Ins and Outs of Filing Returns On-Demand Webinar
- Use Tax Accrual for Automated and Manual Processes On-Demand Webinar
- Sales Tax Registration Deep-Dive On-Demand Webinar
- Administering the Sales Tax Function On-Demand Webinar
- Audit Defense Best Practices: Manage Your Next Audit with Ease (even in the virtual environment!) On-Demand Webinar
- The Great Exemption Adventure: Finding Them, Applying Them and Making Sure They Stick On-Demand Webinar
- Sales Tax Challenges with Services On-Demand Webinar
- Drop Shipments: What Are They and What’s New Post-Wayfair? On-Demand Webinar
- Save Time & Eliminate Guesswork with Effective Tax Research On-Demand Webinar
- Starting a New Business or Initiative: What You Need to Know for Sales Tax On-Demand Webinar
- Is It a Tax or a Fee? How Classification Shapes the Sales Tax Base
- Sales Tax Exemptions Made Easy
- Dealing with a Sales Tax Auditor: Running the Audit Instead of Letting It Run You
- 2026 Sales Tax Outlook: Expert Roundtable on What’s Next
- Mastering Sales Tax Compliance
- Retail Realities: Making Sense of Sales Tax for Retailers in 2025
- From Burden to Influence: How Tax Pros Can Shape State Tax Policy
- U.S. Regional Sales Tax Roundup – The West
- Harnessing AI for Sales Tax: Reduce Risk & Improve Efficiency for Your Business
- How to Build and Manage a Sales Tax Function for Growth
- Sales Tax 101
- Minimize Tax Risks: Your Guide to Voluntary Disclosure Options
- Software, Digital Goods, and Related Services: What You Need to Know for Sales Tax
- Sales Tax in the Southwest Region: Keeping It Clear in the Sunbelt
- The Future of Sales Tax: Major Trends and Strategies for 2025
- Sales Tax in the Mountain Region: Latest Changes and Insights
- Streamlined Sales Tax: Why it Matters and How You Can Benefit
- Properly Classify Your Products & Services for Sales Tax: Get It Right the First Time
- Canadian Indirect Tax: A Guide for U.S. Businesses
- Sales Tax Nexus: Adapting to New Rules
- Midwest Sales Tax Spotlight: Hot Trends and Burning Issues
- 4 Most Influential Sales Tax Accountants Roundtable: Essentials for 2024
- Southeast Sales Tax Spotlight: Hot Trends and Burning Issues
- Best Practices for Exemption Certificate Management
- Sales Tax Sourcing Demystified: Essential Strategies for Success
- Five Years of South Dakota v. Wayfair: What’s Next for Nexus?
- U.S. Regional Sales Tax Roundup – Mid-Atlantic
- 4 Most Influential Sales Tax Accountants Roundtable
- U.S. Regional Sales Tax Roundup – The Northeast
- U.S. Regional Sales Tax Roundup: The Southeast
- Streamlined Sales Tax: Why it Matters and How You Can Benefit
- U.S. Regional Sales Tax Roundup – Midwest Edition
- Maximize the Benefits of Voluntary Disclosure Agreements and Amnesty Programs
- Monitoring Your Economic Nexus Obligations: Practical Steps for Remote Sellers
- Savvy Sales Tax Practices to Boost the Bottom Line
- Tangible vs. Intangible – A Critical Sales Tax Distinction
- Economic Isn’t Everything: Why Physical Nexus Still Matters Post-Wayfair
- Catch Up On the New Reality for Nexus Post-Wayfair
- VAT Primer: Fast-Track Your Know-How
- Wayfair Risk Analysis
- Software & Cloud Taxation Decoded
- Local Taxes – Where, What, How, and Why?
- Optimal Sales Tax Administration Methods
- Foolproof Automated Tax System Implementation Plan
- South Dakota v. Wayfair Decision and Implications
- “Oh, Canada!” How to Manage Sales Tax for Canadian Transactions Webinar
- Properly Classify Your Products & Services for Sales Tax
- Automated Tax Solutions: Find The Best-Fit System For Your Needs
- One-On-One Sales Tax Consultation
- Career Options in Sales Tax
- Operating a Business? Don’t Forget Your Licenses!
- Demystifying The Sales Tax Process: What Do You Need And How Do You Find It?
- Unclaimed Property: The Threat to Financial Success You Didn’t See Coming
- Efficient Sales Tax Compliance
- Ethical Sales Tax Practices
- Unlock the Puerto Rico Sales Tax Puzzle: Nexus, Tax Structure, and Compliance
- Nexus Deep-Dive: Emerging Issues and the Ongoing Impact of South Dakota v. Wayfair
- How to Maximize Your Sales Tax Advisory Relationship
- Managing Pesky Alternatives Taxes
- Taxing Technology Services
- Managing Sales Tax Risk
- Future of Sales Tax Roundtable: Influential Accountants in Sales Tax Reveal 2022 Trends and Updates
- Managing Your Sales and Use Tax Data
- New Year, New Taxes – What You Need to Know for 2018 Webinar
- Home Rule Headaches No More: Alabama, Colorado & Louisiana Local Tax Deep-Dive
- U.S. Regional Sales Tax Roundup – The West
- Automating Your Indirect Tax Function: Finding the Best System or Tools for Your Needs
- Sales Tax Implications of Mergers, Acquisitions & Divestitures
- Sales Tax Issues for Retailers
- Sales Tax Isn’t Optional – What Online Marketplace Sellers Must Do
- Sales Tax Summit
- What U.S. Sellers Need to Know About Selling Abroad: Canadian Tax and VAT
- U.S. Regional Sales Tax Roundup: The Southwest
- How to Build a Nimble Long-Term Sales Tax Strategy
- Taxes in the Sharing Economy
- TPP, IPP Or Service? Sales Tax Classification
- U.S. Regional Sales Tax Roundup – East Coast Edition
- Unclaimed Property: What is it? Do you have it? And what do you do about it?
- Sales Tax Sourcing Demystified: Essential Strategies for Success
- Sales Tax Jumpstart: Compliance, Administration, and Automation Post-Wayfair
- Sales Tax Jumpstart: Compliance, Administration, and Automation Post-Wayfair
- Sales Tax Nerd Community Membership
Resources
- Cook County Provides Guidance on Sweetened Beverage Tax Close-Out Process
- Wisconsin Enacts Exemption for Prepared Food
- Illinois Authorizes Information Sharing to Administer Unclaimed Property
- Wisconsin Expands Exemption for Construction Contracts
- Renewal Required for All Colorado Sales Tax Licenses by December 31, 2017
- Connecticut Specifies Methods for Weekly Sales Tax Remittance
- Orthotic, Prosthetic, Prostheses, Restorative Materials and Other Dental Devices Exempt in Louisiana
- Wisconsin Sales Tax on Internet Access Charges Repealed Effective July 1, 2020
- Virginia Disallows Credit for Tax Paid to Other State
- Web Resource for Determining Sales and Use Tax Rates in Colorado
- Rhode Island Exemption Certificates to Expire Every Four Years
- Connecticut Authorizes Tax Amnesty Program to Run Through November 30, 2018
- Internet Retailer Not Liable for Use Tax in Illinois
- Nexus of Medical Transcription Service Prompts Discussion of Illinois Sales and Use Tax
- California Extends Partial Manufacturing Exemption
- North Carolina Issues Letter Ruling on Taxability of Hotel Stays
- Illinois Enacts Hotel Tax Exemption for Religious Organizations
- Vermont Amends Provision for Use Tax Reporting on Individual Income Tax Returns
- North Carolina Reminder: Tax Exemption for Large Fulfillment Facilities
- Airbnb to Collect Sales Taxes in South Dakota
- Graphic Arts Machinery and Equipment Included in Illinois Manufacturing Exemption
- Arizona Revises Power of Attorney and Disclosure Process
- Texas to Establish Tax Amnesty Program
- Rhode Island Enacts Tax Amnesty Program
- District of Columbia to Impose Penalties on Noncompliant Event Promoters
- Texas Offers Guidance on Partial Exemption for LLCs with Medical Purpose
- New Jersey Enacts Voluntary Disclosure Initiative for Certain Out-of-State Sellers
- Rhode Island Enacts Economic Nexus and Reporting Requirements Provisions
- Massachusetts Proposes New Economic Nexus Regulation
- Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers
- Ohio Enacts Economic Nexus Legislation
- Washington Enacts Referrer, Marketplace and Reporting Requirements Legislation, Expands Economic Nexus Provisions
- Alabama Issues Notice on Changes to Simplified Sellers Use Tax Law
- Idaho Provides Guidance on Sales and Rentals During August 21 Solar Eclipse
- Sales of Banking Software Not Taxable in Indiana
- Connecticut Sales Tax Permits Expire After Two Years, Effective October 1, 2017
- Maine Enacts Economic Nexus Legislation
- No Regulation Without Representation Act of 2017 Introduced
- Tennessee Delays Start Date for Streamlined Sales Tax Compliance
- California Board of Equalization Duties Transferred to Department of Tax and Fee Administration
- Montana Proposes Ban on General Statewide Sales Tax
- Texas Enacts Exemption on Insurance Services Performed by Certain CPA Firms
- Minnesota Enacts Changes to Qualified Business and Nonprofit Economic Development Corporation Exemptions
- Minnesota Enacts Exemption for Fiber and Conduit used in Telecommunications or Pay Television Services
- Vermont Enacts Additional Notice Requirement for Noncollecting Vendors
- Minnesota Enacts Marketplace and Affiliate Nexus Legislation
- South Carolina Will No Longer Mail Admissions Tax Returns
- Online Travel Companies Not Liable for Hotel Accommodations Tax in Chicago
- Tennessee Reduces Tax Rate on Food and Food Ingredients
- Tennessee Authorizes Local Option Transit Surcharge
- Oklahoma Enacts Tax Amnesty Program
- Rentals Used for Church Construction Contract Exempt in Oklahoma
- Colorado Issues Guidance on Advance Payments for Vehicle Rentals
- Oklahoma Issues Letter Ruling Regarding Taxability of Car Rental Fees
- Additional Payments For Real Property Lease Taxable in Florida
- Tax Base of Aircraft Acquired in Exchange Not Reduced for Like-kind Exchange from Indiana Sales Tax
- Online Shopping Membership Fees Taxable in South Carolina
- Arkansas to Phase-In Full Exemption for Certain Manufacturing Purchases
- Utah Enacts Exemptions for Auto Manufacturers and Industrial Gas Manufacturers
- Dismantling and Demolition Service Do Not Qualify for Georgia Manufacturing Exemption
- Utah Enacts Exemption for Vehicle Washing Services
- Report Fees Paid to Third-Party Software Provider Taxable in Tennessee
- Pennsylvania Issues Revised Ruling on Software Support Services
- Equipment Lease is Taxable Transfer of Property in Arkansas
- Indiana Enacts Economic Nexus Legislation
- Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017
- Utah Enacts Transient Room Tax, Effective January 1, 2018
- North Dakota Enacts Economic Nexus Legislation, Pending Quill Decision
- Massachusetts Issues Economic Nexus Directive for Remote Sellers
- Saskatchewan Increases Provincial State Tax Rate to 6%
- Idaho Establishes Independent Tax Appeals Process
- New Jersey Releases Audit Procedure Manual
- New York Announces Cap for Sales Tax Exemption for Electronic News Services
- Out-of-State Book Club is Dealer Liable for Georgia Sales Tax
- Connecticut To Pursue Remote Sellers That Don’t Collect Sales Tax
- Pennsylvania Issues Bulletin on Remote Seller Nexus Requirements
- Alabama Enacts Use Tax Notice and Reporting Requirements Legislation
- Washington Issues Guidance on New Tax Preference Transparency Requirements
- Candy and Soft Drinks to be Taxed at Full Arkansas Sales Tax Rate, Effective January 1, 2018
- California Enacts Lead-Acid Battery Fee, Effective April 1, 2017
- Specified Digital Products and Digital Codes are Subject to Arkansas Sales Tax, Effective January 1, 2018
- Supplies Used in Automobile Repairs Are Taxable in Virginia
- Wyoming Enacts Economic Nexus Legislation
- South Dakota Court Rules that State’s Economic Nexus Legislation is Unconstitutional
- Virginia Enacts New Tax Amnesty Program
- Virginia Extends Sunset Date for Annual Sales Tax Holiday
- Amazon to Begin Collecting Arkansas Sales Tax on March 1, 2017
- Owning Tangible Personal Property for Sale Located in Virginia Sufficient to Create Nexus for Remote Sellers, Effective June 1, 2017
- Colorado Use Tax Notice and Reporting Requirements Become Effective July 1, 2017
- Colorado Updates Publication on Sales and Use Tax Exemption for Residential Energy Usage
- Payment of Sales Tax by Marketplace Provider Relieved Third-Party Sellers in Colorado
- Network Infrastructure Service Exempt as Internet Access Services in Pennsylvania
- Chicago Personal Property Lease Tax Does Not Apply Outside City Limits
- Auto Class Action Settlement Payments Not Deductible from Purchase Price of New Vehicle in Pennsylvania
- Ohio Issues Alert for E-Mail Scam Aimed at Tax Professionals
- Amazon to Begin Collecting Wyoming Sales Tax on March 1, 2017
- New York Reduces Reach Back Period for Unclaimed Property Voluntary Compliance Program
- Company Liable for Deferred Washington Sales Tax Under Community Empowerment Zone Program
- Services Provided by Medicaid Managed Care Organizations Not Subject to Use Tax in Michigan After December 31, 2016
- Due Date to Renew AZ TPT License is January 1, 2017
- Minnesota Annual Sales Tax Returns Are Due February 6
- Michigan Enacts Sales Tax Exemption for Vehicle Core Charge
- California Increases Electronic Waste Recycling Fees
- Ventilation System Does Not Qualify for Manufacturing Exemption in Wyoming
- Georgia Direct Pay Permit Applications Must Be Obtained Online, Effective January 1, 2017
- Centralized Licensing and Reporting of Arizona TPT Begins January 1, 2017
- Evasion Penalty for Failing to Remit Sales Tax is Upheld in Washington
- Sales Sourced to Location of Primary Selling Activities in Illinois
- District of Columbia Enacts Exemptions for Feminine Hygiene Products and Diapers
- Ohio Affirms Bright-Line Presence Test for Out-of-State Retailers
- SaaS Considered Service Occupation in IL with Tax Implications for Downloaded Component
- Separately Stated Food and Beverage Services Charges Exempt in Indiana
- Washington Issues Notice on Class Action Settlement
- California State Sales Tax Rate Decreases on January 1, 2017
- Missouri Voters Pass Amendment to Prohibit Expanding Sales Tax on Services
- Online Backup Software Not Taxable in Indiana
- Iowa Adopts Amendments to Regulations for Manufacturing Exemption
- In-State Activity Created Nexus for Taxation of Drop Shipments in Washington
- Jurisdictions in California, Colorado and Illinois Approve Soda Taxes
- Debris Removal Services Taxable as Cleaning or Washing in Utah
- Minnesota Supreme Court Affirms Award of Attorney Fees to Taxpayer
- Company President Liable for Unpaid Taxes in West Virginia
- Virginia Enacts Sales Tax Provisions for Accelerated Payments and Dealer Discounts
- Virginia Sales Tax Exemption for Internet Services Must be Claimed as Refund Request
- New Jersey Enacts Legislation to Reduce State Sales Tax Rate
- Government Contractor in Georgia Liable for Tax on Items Used Overseas
- North Carolina Enacts Exemption for Certain Products Made of Recycled Materials
- Airbnb Required to Collect Meals and Rooms Tax in Vermont
- California Amends Regulation for Newspapers and Periodicals
- Arizona Issues Ruling on Marketplace Nexus
- Tennessee Enacts Economic Nexus Regulation
- Health Center Services in Retirement Housing Complex Not Taxable in Arkansas
- Virginia Expands Research and Development Exemption
- Michigan Announces Non-Acquiescence to Industrial Processing Decision
- Manufacturer’s Purchases of Shipping Labels and Printer Ribbons Are Taxable in Indiana
- Arizona Amends Electricity and Gas Exemption for Manufacturing and Smelting Businesses
- Class Action Lawsuit for Fraudulent Tax Charges Denied in Illinois
- Digital Advertising Services Exempt in Ohio
- Sales of Digital Security Certificates Not Taxable in Texas
- Digital Goods Not Subject to Sales Tax in Michigan
- Online Sales Simplification Act of 2016 Discussion Draft is Introduced
- Arizona Enacts 2016 Tax Amnesty Program
- Sale of Advertising Materials by Advertising Company Taxable in Indiana
- Rhode Island Issues Notice Regarding Taxation of Ride Sharing Services
- Out-of-State Company Not Liable for Not Remitting Use Tax on Shipping Charges in Illinois
- Out-of-State Seller of Nutritional Supplements Created Nexus in Washington
- No Regulation Without Representation Act of 2016 Introduced
- Digital Goods Subject to Sales Tax in Pennsylvania
- Bill Pay Services Provided to Banks Exempt in Texas
- Washington Enacts Exemption for Construction of Buildings for Airplane Maintenance
- Florida Statute Imposing Tax on Florists Does Not Violation U.S. Constitution
- Out of State Book Retailer Subject to Use Tax in Alabama
- Louisiana Enacts Use Tax Notice and Reporting Requirements
- Pennsylvania Enacts New Tax Amnesty Program
- Rental Cars Used in Chicago – A Personal Property Lease Transaction Tax Saga
- Hawaii Updates Voluntary Disclosure Process
- Virginia Extends Sunset Date for Data Center Exemption
- North Carolina Amends Definition of Qualifying Datacenter for Exemption Purposes
- Virginia Extends Sunset Date for Natural Gas and Oils Machinery and Equipment Exemption
- Oklahoma Enacts Affiliate Nexus and Reporting Requirements Changes
- Vermont Enacts Notice & Reporting Requirements and Economic Nexus Legislation
- Sales Tax Due on Gross Receipts from Operation of Mobile Point-of-Sale Device in Kansas
- Arkansas Issues Guidance on Sales Tax Treatment of Drop Shipments
- Freight and Transportation Charges Paid by Purchaser Not Taxable in Alabama
- Wisconsin Enacts Exemption for Contractor Purchases for Certain Exempt Entities
- Equipment Supplier Not Liable for Tax on Sales to Contractors at Reduced Rate in Mississippi
- Purchases Considered Taxable Business Fixtures in Ohio
- Contract Terms Dictate Tax Treatment in Florida
- Oregon Authorizes Local-Level Construction Tax
- B2B Services and Designated Professional Services Subject to Reduced Sales and Use Tax in Puerto Rico
- New York Issues Guidance on Method to Determine Delivery Location for Credit Rating Services
- Fees to Obtain Medical Records Taxable in Oklahoma
- Reception Services Provided by Security Company Exempt in New York
- Design Services Classified as Taxable Retail Service in Washington
- Iowa Makes Changes to Manufacturing Exemption
- Hand Tools Priced $100 or Less Used for Certain Activities Exempt in Idaho
- Software and Equipment Do Not Qualify for Missouri Manufacturing Exemption
- Electricity Used for Freezing Finished Food Products Doesn’t Qualify for Arkansas Reduced Sales Tax Rate
- Florida Makes Manufacturing Machinery & Equipment Exemption Permanent
- Checkout Bags Taxable in Massachusetts
- Mailing Catalogs From Out-of-State Not Taxable Use in Missouri
- Wisconsin Updates Guidance on Taxability of Educational Services and Products
- South Dakota Enacts State Sales and Use Tax Rate Increase
- Louisiana State Sales Tax Rate Increases to 5% on April 1, 2016
- South Dakota Enacts Economic Nexus Legislation
- Real-Time Web Analytics Data Service is Nontaxable in New York
- Access Charges for Online Solution Taxable as Remotely Accessed Software in Tennessee
- Puerto Rico to Switch from Sales Tax to VAT on June 1, 2016
- Louisiana Enacts Click-Through and Affiliate Nexus Legislation
- Dashboard and Personal Website Services Not Taxable in Arkansas
- Research Library Subscription Taxable in Arizona
- Cloud-Based Fax, Messaging and Email Services Taxable in Washington
- Ohio Updates Guidance on Taxability of Internet Access and Online Services
- U.S. Court of Appeals Upholds Colorado’s Use Tax Reporting Requirements
- North Carolina Sales and Use Tax Applies to Repair, Maintenance and Installation Services Effective March 1, 2016
- Congress Approves Permanent Extension of Internet Tax Freedom Act
- Massachusetts Enacts 2016 Amnesty Program
- Washington Issues Guidance on Trailing Nexus
- Third-Party Warranty Services Create Nexus in Washington
- Contractors Should Consider California Manufacturing and R&D Partial Exemption
- South Carolina Nexus Safe Harbor for Distribution Facilities Expires January 1, 2016
- Michigan Sales Tax Licenses Will Remain Valid Through December 31, 2016
- Illinois Extends Repeal Date for Renewable Energy Law
- Michigan Clarifies Policy on Taxability of Cloud Computing
- North Carolina Enacts Exemption for Qualifying Datacenters
- Internet Tax Freedom Act Extended Through October 1, 2016
- Sales of Online Banking Products Subject to Tax in Utah
- Exempt Entities Required to Obtain Exemption Certificates Annually in Alabama
- Short-Term Home Rentals Made Through Rental Websites Taxable in Tennessee
- Interface System Offering Database Access Not Taxable in Kansas
- Illinois Discusses Taxability of Final Lease Payments
- New York Enacts Exemption for Electricity Sold Under Solar Power Purchase Agreements
- Exempt Organizations Liable for Excise Taxes on Utilities in Illinois
- Louisiana Announces Dates for 2015 Tax Payment Amnesty Program
- Chicago Provides Debt Relief Program for Unpaid Taxes
- Rhode Island Introduces Self-Audit Program
- Vermont Click-Through Nexus Law Takes Effect
- Chicago Enacts Amendments to Chicago Cloud Tax Ruling
- Alabama Enacts 2016 Tax Amnesty Program
- New Hampshire Enacts Tax Amnesty Program
- Software Interfaces Qualify as Nontaxable Custom Software in Utah
- Mayor Emanuel Reveals Proposed Changes to Chicago Cloud Tax Ruling
- Texas Updates Rule on Occasional Sales Exemption
- Texas Announces Exemption for Disaster Relief in Bastrop County
- Internet Tax Freedom Act Extended Until December 11, 2015
- Alabama Enacts Economic Nexus Provision
- Vermont Enacts Legislation Exempting Cloud Software
- Canned Software Delivered Electronically Not Taxable in Missouri
- Kansas Provides Guidance Regarding if Internet Tax Freedom Act were to Expire
- North Carolina Changes Cutoff Time for Submitting Electronic Tax Payments
- Louisiana Creates Sales Tax Streamlining and Modernization Commission
- Electricity Used by Restaurants Exempt in Indiana
- Georgia Issues Guidance on Construction Exemption for Private Colleges
- House Introduces Remote Transactions Parity Act of 2015
- Rhode Island Amends Definition of Hotel for Sales Tax and Hotel Tax Purposes
- Washington Expands Manufacturing Exemption to Include Certain Software Developers
- Tax Liens Expire After 10 Years in South Carolina
- Washington Extends Data Center Sales Tax Exemption
- Colorado Discusses Lump-Sum and Time and Materials Construction Contracts
- Vermont Discusses Timeline for Implementing Click-Through Nexus
- Washington Issues Guidance on Changes to Nexus Standards
- Idaho Homeowners Must Charge Sales Tax on Short-Term Rentals
- Audio-Visual Equipment Not Classified as Building Materials in Colorado
- Massachusetts 2016 Budget Authorizes Amnesty Program
- Cook County, Illinois increases sales tax rate
- Missouri Taxes Out of State Deliveries with FOB Origin Missouri Shipping Terms
- Ohio Enacts Click-Through and Affiliate Nexus Legislation
- Washington Enacts Click-Through and Economic Nexus Provisions
- Chicago Issues Rulings on Amusement Tax and Personal Property Lease Transaction Tax
- Kansas Increases Sales and Use Tax Rate
- Indiana Enacts Amnesty Program
- Kansas Enacts 2015 Tax Amnesty Program
- Puerto Rico Increases Sales Tax to 11.5%
- Minnesota Changes to Upfront Exemption on Eligible Capital Equipment Purchases
- Colorado Enacts Sales & Use Tax Refund for Research & Development
- Georgia Enacts Fireworks Excise Tax
- Tennessee Enacts New Software Exemption
- Tennessee Enacts Click-Through Nexus Legislation
- Nevada Enacts Click-Through and Affiliate Legislation
- Tacoma, Washington Enacts Tax Amnesty Program
- Puerto Rico Enacts 2015 Amnesty Program
- Oklahoma Authorizes Voluntary Compliance Initiative
- South Carolina Authorizes Amnesty Program
- Missouri Enacts 2015 Amnesty Program
- Arizona Enacts 2015 Tax Recovery Program
- Washington Implements Amendments to SST Agreement
- Tennessee Delays SST Conformity Provisions
- Tangible Personal Property Leases between Related Business Entities Exempt in Wyoming
- Government Contractor Liable for Georgia Sales and Use Tax on Items Purchased for Overseas Contract
- Machinery, Equipment and Other Items Used in Construction-Related Activities Taxable in Missouri
- Leased Realty Improvements Were for Benefit of Exempt Entity in Texas
- Construction Materials Pulled from Inventory Non-Taxable in Indiana
- New Mexico Issues Ruling on Home Sale and Construction Services
- Equipment Used to Test New and Existing Coating Formulations Qualifies for R&D Exemption in Missouri
- Pipeline and Fittings for Gas Gathering System Exempt in Colorado
- Waste Disposal Items Don’t Qualify for Virginia Manufacturing Exemption
- Discount Membership Club Fees Not Taxable in Oklahoma
- Colorado Issues Guidance on Taxability of Leased Vehicles Used in Interstate Commerce
- Use Tax Credit Available on Sales of Loaner Cars in Illinois
- Tax Due on Residual Value of Leased Vehicle when Option to Buy is exercised in Idaho
- Vendor Properly Collected Virginia Sales Tax on Unfulfilled Portion of Lease
- Washington Amends Rule on Solar and Renewable Energy and Solar-Heat Systems
- Nevada Exemption Violates Commerce Clause but Tax Still Constitutional
- Industrial Gas Producer Doesn’t Qualify for Manufacturing Exemption in Indiana
- Electricity Considered a Service, Not Tangible Personal Property for Colorado Manufacturing Exemption
- Customized Prewritten Software Not Separately Stated is Taxable in Minnesota
- Out-of-State Software Vendor’s Sales Create Nexus in Texas
- Tennessee Expands Industrial Machinery Exemption to Include Water and Wastewater Treatment
- Alabama Adopts Rule for Taxability of Prepaid Wireless Services
- Oklahoma Enacts Exemption for Tax-Exempt Organization Fundraising Sales
- Maryland Enacts 2015 Tax Amnesty Program
- Hawaii Requires Clearance Certificates for Businesses to Sell Goods or Bid on Contracts
- Texas Discusses Taxability of Software Advertising Plug-In Transactions
- Taxpayer’s Payroll Exceeds Threshold and Creates Nexus in Washington
- Washington Releases Economic Nexus Minimum Thresholds
- U.S. Supreme Court Rules That Federal Court Has Jurisdiction Over Challenge to Colorado Reporting Requirements Law
- Wyoming Will Post Names of Delinquent Taxpayers on Department of Revenue Website
- U. S. Supreme Court Rules that Rail Carrier’s Competitors are Comparison Class in Discrimination Claim
- Massachusetts Enacts 2015 Tax Amnesty Program
- Senate Introduces Marketplace Fairness Act of 2015
- Sale of Roaming Services Not Subject to Tax in Florida
- Full Sales Tax Refund Claim Allowed for Defaulted Loans Purchased at Discount in Indiana
- Michigan Announces New Online Filing System
- Minnesota Combines Sales and Use Tax Refund Claim Forms
- Washington Provides Guidance on Export Sales
- Illinois Discusses Changes to “”Selling Price”” for Leased Motor Vehicles
- Conveyor Equipment Is Taxable for Indiana Manufacturer
- Web Application for Tracking Insurance Claims Exempt in South Carolina
- Michigan Enacts Click-Through and Affiliate Nexus Provisions
- Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced
- Telecom Companies Did Not Qualify for Industrial Processing Exemption in Michigan
- New Jersey Adopts New Regulations on Software and Software-Related Services
- Certain Car Lease Payments Not Taxable in Illinois
- Employee Who Indirectly Supports Internet Sales Creates Nexus in Colorado
- California Makes Treatment of Tips and Gratuities Consistent with Records Kept for IRS
- Arizona Postpones Effective Date of TPT Simplification to January 1, 2016
- Florida DOR Releases Free Mobile App for Tax-Exempt Sales
- Electronically Delivered Prewritten Software Sold with Tangible Personal Property Taxable in Virginia
- Washington State Sales Tax Exemption for Certain Nonresidents Does Not Include Marijuana Sales
- Three More Arizona Cities to Become Program Cities in 2015
- Chemicals to Cool Glass Qualify for Manufacturing Exemption in Illinois
- Service Fees of Website Offering Meals Not Taxable in New York
- Sellers Using “Merchant Model” Must Collect Tax on Full Sales Price in Wyoming Effective January 1, 2015
- Attorney Services Subject to Attorney Occupation Tax in Connecticut
- Services Sold in Bundled Transaction Taxable in Indiana
- Deliveries in Texas by Out-of-State Retailer Establish Nexus
- North Carolina Makes Changes to Taxation of Service Contracts
- Arizona Issues New Exemption Certificate
- Georgia Discusses Taxability of Cloud Computing
- District of Columbia Adds New Services to Taxable Retail Sales
- Trade Show Visits Established Nexus in Washington
- New Jersey Enacts Tax Payment Amnesty Program
- Louisiana Announces Dates for 2014 Tax Payment Amnesty Program
- Internet Tax Freedom Act is Extended through December 11, 2014
- North Dakota Changes Electronic Tax Filing System
- California Adopts Regulation to Implement Partial Manufacturing and R&D Exemption
- Illinois Graphic Arts Exemption Expires August 30, 2014
- Illinois Enacts Click-Through Nexus Legislation
- Georgia Makes Tax Number Verification Tool Available Online
- Massachusetts Enacts Tax Amnesty Program
- North Carolina Launches Trust Tax Recovery Program
- Freezer and Racking Equipment Qualify for Manufacturing Exemption in Illinois
- Illinois Manufacturer’s Purchase Credit Set to Expire August 30, 2014
- Oil and Grease Not Considered Exempt Machinery or Equipment Parts in Arizona
- Missouri Enacts Exemption for Out-of-State Businesses Providing Disaster Relief
- District of Columbia Enacts Click-Through Nexus Provision
- Philadelphia Extends Current Sales and Use Tax Rates
- Iowa Ends “”Sales by County”” Reporting Requirement
- Missouri Amends Rule on Software Taxation
- IaaS, Storage and Data Transfer Fees Are Nontaxable Information Services in Florida
- New Jersey Enacts Click-Through Nexus Legislation
- North Carolina Repeals Annual August Sales Tax Holiday
- Louisiana Amends Tax Amnesty Program
- Illinois Issues Final Rules on Tax Situs
- Michigan Court Holds that Online Research Service is Not Subject to Sales Tax
- Tax Applies to Transactions Using Virtual Currency in California
- Manufacturer Has Nexus in Washington due to Activities that Maintain a Market In-State
- Colorado Enacts Click-Through and Affiliate Nexus Legislation
- Ohio Amends Data Center Exemption and Adopts Digital Products Definitions
- Medical Services Performed by Medicaid Managed Care Organizations Taxable in Michigan
- Connecticut Changes Deadline for Remitting Monthly Taxes and Filing Returns
- Tennessee Expands Industrial Machinery Exemption
- Consumable Supplies Added to Georgia Manufacturing Exemption
- Cloud Computing Services Exempt from Idaho Sales Tax
- Products Transferred Electronically Subject to General Sales and Use Tax Rate in Maine
- Virtual Event Center Subscriptions Taxable in Massachusetts
- Certain Cloud Services Not Taxable in Wisconsin Unless Taxable Service is Provided
- North Carolina Provides Guidance for Sourcing Digital Property
- Illinois Will Propose Regulations for Online Software Transactions
- New Jersey Discusses Taxability of Cloud Computing
- Michigan Characterizes Cloud Computing as Nontaxable Service
- Indiana Enacts Legislation Authorizing Review, Analysis, and Evaluation of Tax Incentives
- Illinois Enacts Credit Reporting Requirements
- Attempt to Override Veto of Missouri Bill Containing SST Provisions Fails
- Hawaii House of Representatives Passes SST Conformity Legislation
- New Jersey Amends Rules to Conform to SST Provisions
- SST Best Practices Matrix on Deal of the Day Vouchers
- Preferred Drug Providers are Liable for Service Occupation Tax in Illinois
- U.S. Supreme Court Declines to Review Tax on Medical Equipment Sold to Federally Insured Customers
- Iowa Amends Definition of Dietary Supplement
- California Delays Tax on Medi-Cal Managed Care Plans
- Subcontractor Liable for Tax on Materials it Installed in Idaho
- Service Provider Installing Property is Construction Contractor in Illinois
- Minnesota Clarifies Treatment of Repair and Maintenance Labor
- Virginia Contractor Liable for Tax on Purchase of Cabinets Installed for Customers
- Installer Liable for Tax on Materials Installed for Exempt Entities in Wisconsin
- Illinois Enacts Exemptions for Electricity, Gas and Water
- Rhode Island Enacts Exemptions for Art and Alcoholic Beverages
- Louisiana Suspends Revenue Ruling on Taxability of Repair Parts for Rental Equipment
- Washington Addresses Taxation of Compressed and Liquefied Natural Gas used for Transportation
- San Francisco Ordinance Does Not Impose Tax on Service Fees Charged by Online Travel Companies
- Online Travel Companies Liable for Tax on Total Amount Paid by Customers in Wyoming
- Electricity & Natural Gas Sold to Grocery Stores for Bakery Department Equipment Not Exempt in Missouri
- Nebraska Amends C-Bed Project Exemption
- Automatic Recurring Inventory Maintenance Fees Taxable in Florida
- Database Subscriptions Not Taxable in Massachusetts
- New Mexico Enacts Deduction for Certain Dialysis Facility Services
- Wyoming Changes Sourcing of Tax on Services
- Michigan Extends Statute of Limitations
- Alabama Adopts New Local Nexus Rule
- Texas Lessor Liable for Accelerated Taxes When It Assigned Lease
- Oklahoma Discusses Out-of-State Lessor Transactions
- Puerto Rico Re-Establishes 6% Sales Tax Rate
- Delaware Lowers Tax on Leases
- Illinois Issues Emergency Rules on Tax Situs
- New Federal Digital Goods and Services Bill Proposed
- Colorado Issues Reminder to Renew Sales Tax Licenses
- Puerto Rico Enacts Property Tax Amnesty Program
- U.S. Supreme Court Will Not Review Constitutionality of New York Click-Through Nexus Provision
- Ohio is Approved for Full SST Membership
- Massachusetts Revises Cloud Computing Ruling
- South Dakota Collection Allowance Available January 1, 2014
- Tax Situs Regulation Held Invalid in Illinois
- Illinois Supreme Court Holds That State Click-Through Nexus Law is Void
- Use of FEIN on Resale Exemption Certificate Did Not Invalidate Acceptance in Virginia
- Minnesota Tax Court Dismisses Untimely Appeal
- Chicago Provides Guidance on Personal Property Lease Transaction Tax
- Indiana Discusses Exemption for Nonreturnable Packaging Materials
- Vermont Enacts Self-Audit Program for Use Tax
- West Virginia Revises Nexus Ruling
- Louisiana Issues Reminder on Vendor’s Compensation Rate Reduction
- Virginia Affiliate Nexus Law Becomes Effective September 1, 2013
- U.S. Supreme Court Petitioned to Review Constitutionality of New York Click-Through Nexus Provision
- Injunction Blocking Colorado Reporting Requirements for Out-of-State Retailers is Lifted
- Los Angeles Enacts Tax Amnesty Program
- California Enacts New Tax on Medi-Cal Managed Care Plans
- Maine Enacts Temporary Sales Tax Rate Increase
- Maine Sales Tax Applies to Products Transferred Electronically
- Maryland Adds Deal of the Day Provision
- California Enacts Manufacturing and R&D Equipment Exemption
- Washington Repeals Exemption for Certain Phone Services
- District of Columbia to Reduce Sales Tax Rate
- District of Columbia Enacts Restaurant Utilities Exemption
- Massachusetts Enacts Tax on Computer Services – Repealed Retroactively
- Texas Enacts Data Center Exemption for Certain Property
- Manitoba Enacts Sales Tax Rate Changes Effective July 1, 2013
- Louisiana Enacts Amnesty Program
- Tennessee Decreases Rate on Food and Food Ingredients
- Minnesota Enacts Click Through Nexus Legislation
- Missouri Enacts Click Through and Affiliate Nexus Legislation
- Louisiana Reduces Vendor’s Compensation Rate
- Arkansas Implements Temporary Rate Increase
- West Virginia Phases Out Tax on Food and Food Ingredients
- Ohio Budget Bill Contains Federal Remote Seller Requirements
- Ohio Enacts Sales Tax Rate Increase
- Connecticut Enacts Amnesty Provisions
- Oklahoma Provides Tornado-Related Tax Relief
- Kansas Reduces State Sales and Use Tax Rate
- Maine Enacts Click Through and Affiliate Nexus Legislation
- Iowa Enacts Affiliate Nexus Provisions
- Vermont Moratorium for Tax on Cloud Computing Expires
- Corporate Officer Not Liable for Corporation’s Unpaid Taxes in Virginia
- Hawaii Senate Passes SST Conformity Legislation
- Missouri Senate Approves Bill with SST Provisions
- Loyalty Points Treated as Coupons in Tennessee
- Massachusetts Issues Guidance on Promotional Vouchers
- Florida Revises Exemption on Machinery and Equipment Used to Increase Productive Output
- Oklahoma Amends Rules Affecting Manufacturers
- Sale of Virtual Computer Offerings Taxable in Massachusetts
- Email Service Fees Not Taxable in Indiana
- Postage Charges Taxable in Indiana
- Invoices Separately Stating Labor and Materials Taxable as Time and Materials Contract in Indiana
- California Amends Regulation on Government Supply Contracts
- Natural Gas Used in Ovens Qualifies for Manufacturing Exemption in Tennessee
- Labor to Repair Baking Pans Exempt in Florida
- Kentucky Manufacturer Denied Partial Energy Exemptions
- Tennessee Enacts Bill to Delay SST Conformity Provisions
- Amazon Enters into Negotiated Agreement with Massachusetts
- Equipment Used to Produce Energy Star Windows Exempt in Maryland
- Wind Turbine Not Subject to Tax in Massachusetts
- Freezer Racks Exempt as Industrial Machinery in Tennessee
- New York Issues Bulletin on Materialmen and Pay-when-Paid
- Sign Manufacturer Treated as Contractor on Installed Signs in Texas
- Advertising Materials Printed and Distributed Outside Tennessee Not Taxable
- Mississippi Adopts Rule on Digital Products
- Vermont Enacts Temporary Exemption of Remotely Accessed Software
- Charges for Software as a Service Not Taxable in New Jersey
- Arizona’s Temporary State Tax Rate Expires
- Utah Enacts Machinery and Equipment Exemption for Electronic Financial Payment Services
- Rhode Island Amends Direct Mail Sourcing Rule
- Construction Materials Sold to Exempt Entity by a Subsidiary Taxable in Wisconsin
- Insurance Companies Lose Unclaimed Property Case in Kentucky
- Delaware Assesses Unclaimed Property Liability for Period Covered by VDA
- Consumer Financial Protection Bureau Rules State Laws are Superseded by Federal Law on Gift Cards
- West Virginia Enacts Affiliate Nexus Provisions
- Kentucky Enacts Remote Seller Reporting Requirement
- Mississippi Extends Broadband Equipment Exemptions
- Freight Insurance Charges Taxable in Massachusetts
- Application Software Accessed via Internet or Cloud Not Taxable in Idaho
- Arkansas Amends Statutes to Conform to SST Agreement
- Kansas Enacts Click-Through and Affiliate Nexus Provisions
- Click-Through Nexus Provision is Constitutional in New York
- Out of State Retailer Maintained Business in Illinois
- Services Sold for Resale Not Taxable in New Mexico
- Mailing Service and Postage Charges Not Taxable in Missouri
- Illinois Cook County Use Tax on Non-Titled Property is Invalid
- North Carolina Offers Incentives for Participating in Small Business Counseling Program
- Utah Letter Ruling Discusses Gift Code Sales and Affiliate Nexus
- Federal Government Introduces New Remote Seller Bill
- Sales of License to use Online Database Taxable in New Mexico
- The Louisiana Department of Revenue (DOR) will phase out its Audit Protest Bureau (APB)
- Washington’s Nonresident Sales Tax Exemption Does Not Apply to British Columbia Residents
- Iowa Announces Electronic Payment Option
- Bank Not Entitled to Illinois Sales Tax Refund
- New York Defers Sales Tax for Building Materials
- New York Extends Deadline for Hurricane Emergency Tax Exemption Program
- Delaware Offers Amnesty for Unclaimed Property
- Florida Amends Rule Regarding Tax Due at Time of Sale
- Nevada Now Accepting ACH Credits for Tax Payments
- Indiana Discusses Electronic Filing Requirements
- Arkansas Voters Approve Temporary Rate Increase
- California’s Sales Tax Rate Increase Becomes Effective January 2013
- D.C. Enacts Employer Use Tax Return Provisions
- D.C. Amends Online Hotel Sales Tax Provisions
- Louisiana Will Participate in Federal-State Offset Program
- Drawings Delivered Electronically Not Taxable in New York
- Payments to Affiliated Company for Equipment Considered Lease Payments in Virginia
- Property Tax Included in Leased Vehicle Sales Price in Rhode Island
- Retailer that Contracted With Finance Companies Entitled to Bad-Debt Deduction in Michigan
- Containers Qualify for Machinery Exemption in Tennessee
- Delivery Charges Exempt in Illinois if Contracted Separately
- Independent Contractor Speakers Create Nexus in Washington
- Alabama Adopts Nexus Rule including Remote Affiliate Provisions
- Failure to Pay All Taxes Due During Amnesty Program Leads to Double Penalty
- New Jersey Updates Information on Cooperative Interstate Tax Program
- Rhode Island Amends Clothing Regulation
- Ohio Amends Taxable Sale Definition, Vendor License Provisions, and Rate Notification Requirements
- Georgia Creates Tax Tribunal
- Michigan Implements Changes to Accelerated EFT Program
- Recapture of Benefits Must be Posted in Illinois
- Call Tracking Services Not Taxable in Tennessee
- Kentucky Enacts Amnesty Program
- Tax is Based on Amount Paid to Hotel, Not Amount Charged by Online Travel Companies in California
- Prince Edward Island Signs Agreement to Implement HST
- Hawaii Enacts Nursing Facility Sustainability Fee
- Missouri Enacts Legislation Regarding Refund Claims
- Utah Becomes Full Member of SST Agreement
- Rhode Island Enacted a Tax Amnesty Program
- Tennessee Reduces Tax Rate on Food
- Utah Updates Guidance on Business Activity and Nexus for Sales and Use Tax
- In-State Remote Access Software Taxable in Pennsylvania
- SST Governing Board Approves Origin-Sourcing Amendment
- Tennessee Authorizes Disaster Relief Tax Refund
- Medical Practice Management Services Not Taxable in Massachusetts
- Georgia Decreases Withholding Amount on Contracts with Nonresident Subcontractors
- New Jersey and Amazon Reach Tax Collection Agreement
- Nevada Amends Tax Abatements to Provide for Repayment
- Amazon Enters Agreement to Collect Sales Tax in Texas
- Texas Power Plant’s Purchase of Equipment Not Sales Tax Exempt
- Platform Used to Contain Debris and Pollutants Exempt in New York
- New Mexico Expands Deductions for Manufacturing Consumables
- Pennsylvania Amends Keystone Opportunity Zone Act
- Michigan Aircraft Owner Not a Lessor Qualifying for Rental Receipts Election
- Natural Gas Fixed Charges Subject to South Carolina Tax
- Tennessee Allows Tax Refund for Storm and Tornado Shelter Building Supplies
- Cook County Files Suit Against Kankakee and Channahon Alleging Sales Tax Kickback Scheme
- Kentucky Expands Energy Independence Act Credit Program
- New Jersey Provides Information on Revised UEZ Refund Filing Procedures
- Michigan Aircraft Lessor Not Liable for Use Tax
- Georgia Enacts Click-Through and Affiliate Nexus Law
- West Virginia Issues Guidance on Contractor Pass-Through Exemptions
- Canned Software Downloaded Electronically Not Taxable in Missouri
- Revised Policy Statement Issued by the Canada Revenue Agency on GST/HST and Gift Certificates, Gift Cards
- U.S. Supreme Court Holds That 4-R Act Challenges Can be Based on Exemptions
- Illinois Makes Changes to Enterprise Zone Regulation
- Sales and Use Tax Treatment of Equipment Leased in Missouri Discussed
- Nevada Reaches Collection Agreement with Amazon
- Installation Contract Taxable in Indiana Despite Lump-Sum Payment
- Alabama Enacts Single Point of Filing Legislation
- Texas Enacts Affiliate Nexus Bill
- Arkansas Reduces Tax Rate on Utilities Sold to Manufacturers and Electric Power Generators
- Connecticut Issues Guidance on 2011 Changes Affecting Nonresident Contractors
- Kansas Discusses Taxability of Providing Equipment with an Operator
- Virginia Enacts Affiliate Nexus Law
- New Mexico Enacts Deductions for Construction-Related Services and Construction Equipment Leases
- West Virginia Introduces Phaseout of Grocery Food Tax
- Staffing Agencies’ Provision of Personnel Taxable in West Virginia
- Illinois Judge Rules Click-Through Law Unconstitutional
- New Mexico Updates Guidance on NTTCs
- Iowa Enacts Legislation Updating SST Conformity
- Connecticut Issues Guidance on Taxability of Hazardous Waste Services
- Retailer in Massachusetts Not Entitled to Reimbursement of Sales Tax on Bad Debt
- Georgia Repeals and Amends Food-Related Rules to Conform To SST Agreement
- Warranty Contracts Purchased After Tangible Personal Property Purchase Exempt in South Carolina
- Online Travel Company Not Liable for Philadelphia Hotel Tax
- Wyoming Revises SST Taxability Matrix
- SEC Filing Service Subject to Tennessee Sales Tax
- Wisconsin Provides Information on “Buy One, Get One Free” Update
- Granting Amnesty Under SST Would Violate New Mexico Constitution
- Indiana Updates Guidance on Drop Shipment Forms
- Colorado Strikes Down Remote-Seller Reporting Requirements
- Tennessee Implements Amazon Agreement
- Web-Based Computer Programs Not Taxable in Indiana
- Utilities Used to Prepare Food at Missouri Retail Establishment Not Exempt
- Kansas Amends Exemption for KEZA Businesses
- Washington Clarifies Manufacturing Exemption
- Kansas Manufacturer Entitled to Integrated Plant Theory Exemption
- New York Issues Reminder on Clothing and Footwear Exemption
- Utah Enacts Affiliate Nexus Bill
- Data Downloaded Electronically as PDF Not Taxable in Missouri
- Out-of-State Retailer Must Collect Use Tax on Missouri Sales
- New Mexico Discusses Taxability of Internet Stock Trades
- Texas Announces Fresh Start Tax Amnesty Program
- Iowa Issues Policy Letter on Cloud Computing
- Kansas Discusses Taxability of Cloud Computing
- Taxability of Online Training and Customer Lists in Indiana Discussed
- Internet Sales Picked up at Seller’s Stores Taxable in Missouri
- Michigan Reminds Taxpayers of Use Tax Liability
- In-State Subsidiary Creates Nexus in Washington for Mail Order Retailer
- Puerto Rico Tax Amnesty Available Through February
- Activities of Teachers Creates Tennessee Nexus for Bookseller
- Florida Leasehold Improvements Not Subject to Sales and Use Tax
- Illinois Department of Revenue Posts Tax Rate Database
- Florida Provides Guidance on Taxation of Hotel Rewards Points
- Wyoming Offers Guidance on Vendor Compensation Credit
- Wisconsin Expands Offset Programs
- Electronic Transfers of Data Not Taxable in Illinois
- CRIC Finds States Out of Compliance with SST Agreement
- Service Plans Sold with Computer Servers Taxable in Florida
- Taxability of Software Maintenance Contracts in South Carolina Explained
- Local Hotel Tax is Valid Use Tax on Travel Companies
- Use of Online Software in Tennessee Not Taxable
- California Sales Tax Treatment of Deal-of-the-Day Instruments Discussed
- Brain Scanning Device Prototype Subject to Sales and Use Tax
- North Carolina Clarifies Sourcing of Digital Property and Software
- BAC Files Petition Stating Nebraska Not in Compliance With SST Agreement
- Sales Tax Refund on Uncollectible Charges Denied
- Louisiana Opens Tax Free Shopping Program Refund Center in Baton Rouge
- Senate Introduces Marketplace Fairness Act
- Congress Introduces Marketplace Equity Sales Tax Bill
- In-State Warehouse or Distribution Facility in Tennessee Creates Nexus
- British Columbia Reinstates Provincial Sales Tax System
- Los Angeles Provides Information on Voluntary Disclosure Program
- California Delays Implementation of Remote-Seller Nexus Law
- Daily Deals Treated as Gift Certificates in Texas
- Georgia Becomes Full Member of Streamlined Sales and Use Tax Agreement
- Connecticut Enacts Click-Through and Affiliate Nexus Legislation
- Ohio Approves Tax Amnesty Program
- Nebraska Enacts Legislation to Conform to SST Agreement
- Taxation of Software as Tangible Personal Property in Kentucky Deemed Correct
- Ohio Auto Dealership Denied Sales Tax Refund Due to Deduction from Customer Refund
- Main Street Fairness Act Introduced in Congress
- California Enacts Click-Through and Affiliate Nexus
- North Carolina Decreases Sales and Use Tax Rate
- California Decreases Statewide Sales and Use Tax Rate
- Connecticut Sales and Use Tax Rate Changes Take Effect
- South Dakota Enacts Bills for Affiliate Nexus and Remote-Seller Reporting Requirements
- Vermont Signs Click-Through Nexus, Reporting Requirements Legislation
- Arkansas Enacts Click-Through Nexus and Affiliate Nexus Bill
- Colorado Approves Tax Amnesty Program
- Software Licensed to Operate Switching Equipment Exempt from California Sales Tax
- Amnesty Chart
- Arizona Authorizes Tax Amnesty Program
- Sales of Vapor Extraction and Oxygen Injection Systems Exempt from Missouri Sales Tax
- Texas Waste Hauler’s Services for Contractors Taxable
- North Dakota Discusses Contractors’ Sales and Use Tax Responsibilities
- Missouri Discusses Qualification Requirements for Material Recovery Processing Plant
- Medical Products With Single Use Label Exempt from Sales Tax in Florida
- Illinois Graphic Arts Machinery and Equipment Exemption Regulation Updated
- Speech Generating Devices Purchased With Prescription Not Taxable
- North Carolina Electric Membership Corporation Exempt from Sales and Use Tax
- Washington Manufacturer Liable for Tax On Chemicals Used in Etching Process
- District of Columbia Issues Emergency Act Clarifying Sales Tax Exemption on Restaurant Utilities
- Concrete Foundations Ineligible for Sales Tax Exemption
- Prescribed Catheter and Delivery System Exempt from Florida Sales Tax
- Colorado Issues Permanent Regulation on Sales and Use Taxation of Software
- Indiana Issues Ruling Regarding Taxability of Repair Service Contract Fees
- Wyoming Adds Additional Sales and Use Tax Exemptions for Data Processing Service Centers
- Rental Payments for Equipment Removed from Florida Not Taxable
- Maryland Institutes Annual Energy Star Sales Tax Holiday
- Massachusetts Introduces SST Conformity Legislation
- Bottled Water Not Exempt from Sales and Use Tax in Louisiana
- U.S. House of Representatives Introduces Resolution Opposing Remote Collection Authority
- Ohio Department of Taxation Announces Use Tax Amnesty/Voluntary Disclosure Program
- Amazon Lawsuit Against North Carolina Department of Revenue Settled
- Texas Announces Annual Sales Tax Holiday
- Colorado Bills Introduced to Repeal Amazon Law Indefinitely Postponed
- Oklahoma Enacts Use Tax Amnesty Program
- Illinois Click-Through Nexus Bill Signed, Bill to Eliminate Provisions Introduced
- Illinois Strikes Down Four Public Acts in Violation of State Constitution
- Florida Sales of Installed Countertops and Built-In Cabinetry Considered Improvements to Real Property
- New Jersey Division of Taxation Provides Guidance Regarding Voluntary Disclosure Program.
- Washington Provides Guidance on Taxation of Digital Products.
- Washington Enacts 2011 Amnesty Program
- Federal Court Issues Injunction Prohibiting Colorado Remote-Seller Reporting Requirements
- Requirements Added for Third Party Audits of Sales and Use Tax in Louisiana.
- Illinois May Enter into Tax Collection Agreements with Other States and Sales Tax Collection Period is Extended.
- Divergent Use of Manufacturing Equipment in Texas Discussed.
- Department Store Operator Not Liable for Use Tax on Catalogs and Other Printed Materials.
- Sales of Prewritten Software in New York are Taxable based on Location of Use.
- Michigan Creates Tax Amnesty Program for 2011
- Georgia to Become Associate Member of Streamlined Sales and Use Tax Agreement
- Proposed Free Flu Vaccines Would Be Exempt in Utah.
- Washington Refund Requests for Local Brokered Natural Gas Use Tax to Be Denied.
- Air- to- Ground Telephone Calls Made in Illinois Subject to Telecommunications Tax.
- Roaming Charges for Wireless Calls Made in Mexico Not Subject to Texas Sales Tax.
- Tax Situs of Drop Shipment Transactions in Missouri Discussed.
- District of Columbia Fiscal Year 2011 Budget Support Act of 2010 Enacted.
- New Mexico Adopts Mandatory E-Filing Rules for Multiple Taxes.
- District of Columbia Offers Tax Amnesty for Unpaid Tax Obligations.
- Kansas Enacts 2010 Tax Amnesty Program.
- Illinois Business Tax Amnesty Enacted
- Illinois Individual Tax Amnesty Enacted
- California Legislation Would Require Notification to Online Purchasers
- Oklahoma Passes Nexus Presumption Bill
- Colorado Nexus Presumption Bill Enacted
- Florida Issues FAQs on 2010 Sales Tax Holiday
- Massachusetts Sales Tax Holiday Enacted
- 2018 Tax Holidays Chart
- Mainstreet Fairness Act introduced in Federal Congress
- Illinois Enacts Back-to-School Sales Tax Holiday
- New Mexico Amnesty Program Enacted.
- Washington Adopts Rules on Nexus Standards, Single Factor Receipts Apportionment
- New York Exempts Litigation Support Services
- Florida Releases Amnesty Details
- Mississippi Delays Accelerated Tax Payment Threshold Increase
- Kansas Requires Sales and Use Electronic Filing
- Veterans’ Organization Exemption Enacted in Maryland
- New York Refund Claim May be Amended after Statute of Limitations Expires
- Kansas Enacts Tax Rate Increase
- Kentucky Allows Expedited Protest Resolution Process
- Florida Amnesty Program Enacted
- Georgia Governor Signs Bill Authorizing 1% Special District Transportation Taxes
- Internet Transactions Resolution Program Announced in North Carolina
- Arizona Voters Approve 1% Rate Increase
- Kansas Legislation Conforms to SST Agreement changes
- Indiana Use Tax Due on Waste Hauling Trucks Because Public Transportation Exemption Requirements Not Met
- CDs Provided with Non-Taxable Missouri Services Exempt
- Treatment of Sales for Resale Modified in Missouri
- Amazon Challenges North Carolina DOR’s Request for Customer Information
- Food Sold at New York Sports Stadium by Group of Related Restaurant Entities Taxable
- Aircraft Subject to Florida Use Tax
- Wisconsin Supreme Court Upholds Symphony Orchestra Tickets as Taxable
- Florida SST Conformity Legislation Dies
- Hawaii SST Conformity Legislation Dead
- Washington Commercial Printer Must Follow Destination-Based Sourcing
- Texas Discusses Energy Star Sales Tax Holiday
- Nevada Approves Tax Amnesty
- Exemption for Computer Data Centers Enacted in Washington
- Food Products Sold From Farmers’ Markets Exempt in Mississippi
- Incentives for Aircraft Repair Stations, Clean Fuel Vehicles, Certain Manufacturing Facilities Extended in Washington
- Signs Sold, but Not Installed, are Taxable in Florida
- Utah Clarifies Taxability of Public Relations, Media, And Web Design Services
- Nebraska Amends Advantage Act to include Data Centers and Sales of Electronically-Delivered Systems
- Ohio Manufacturer Qualified for Direct Marketing Exemption
- Michigan Steel Manufacturer’s Conveyor System Exempt
- Massachusetts Provides Limited Amnesty for Business Taxpayers
- Philadelphia Sets Dates for Amnesty Program
- Colorado Issues Emergency Regulation Explaining Taxation of Multiple Points of Use Software
- Maine Amends Definition of Sales Price and Exemptions
- Washington Insurance Company Created Nexus for Affiliated Mail Order Pharmacy
- Hawaii Rental Receipts Not Taxable for Agent
- Indiana Updates Telecommunication Bulletin – Ancillary Services Exempt
- West Virginia Governor Vetoes Firearms Tax Holiday
- Virginia Countertop Sales and Installation are Taxable
- Direct Mail Sellers Informed with Recipient Location Must Collect Utah Tax
- Electronically Delivered Products and Remotely Accessed Software, Materials, and Media Taxable in Louisiana
- Colorado State Law Regarding Tax Refund Appeals Superseded Local Requirements
- Nebraska Releases Guide on Illegal Advertising Referring to Sales Tax
- Receptionist Software Accessed From Web Site Is Taxable in Indiana
- Nebraska Construction Contractor Taxability Guide Updated
- SST Panel Interprets Souring Rule of Short-Term Rentals
- New Jersey Imposes Admissions Surcharge
- Indiana Car Dealerships Sales of Optional Warranty Contract and Purchases of Credit Reports Taxable
- Utah Legislation Amended for SST Agreement Conformity
- Truck Rental Business’ Payments to Dealers Not Subject to Florida Tax
- California Reminds Use Tax Registrants of April Deadline
- Washington’s Tax Incentives for the Aluminum Industry Extended
- Director/Vice-President Not Responsible for New York Sales Tax Due
- Maine Announces Amnesty Initiatives
- Publisher Not Eligible for Refund of Florida Sales and Use Tax
- Texas Exempts Aircraft if Used for Agricultural Services
- Washington Rate Change Rule Amended
- Nebraska Web Site Design and Hosting are Exempt
- Updated Utah Publication Provides Guidance on Penalty and Interest Waiver
- California Updates Offer in Compromise Publication
- North Carolina Provides Guidance Regarding Taxability of Computer Software
- Nebraska Retail Sales of Wood and Corn Used as Fuel are Exempt
- Minnesota Revenue Notice Modified to Consider One-Time Rental of Laundered Items as Linen Supply Service
- Online Travel Companies Not Liable for New Mexico Local Occupancy Tax on Mark-Up
- Energy Efficient Appliance Rebates Subject to Illinois Tax
- Gas and Electricity Used in Container Leasing Business Did Not Qualify for Texas Agricultural Exemption
- Missouri Resale Shipped to End User Exempt
- Virginia Solid Surface Countertops Sales Taxable
- Restaurant Equipment Does Not Qualify for Manufacturing Exemption in Missouri
- Persons Subcontracting With the State of Illinois Must Collect and Remit Illinois Use Tax
- Maine Nonprofit Requirement for Snowmobile Trail Grooming Equipment Exemption Continues
- Taxation of Digital Products and Services in Washington Explained
- South Carolina Explains Temporary Storage Exclusion
- New York Posts Delinquent Taxpayers on Department’s Website
- Wyoming Manufacturing Exemption Extended
- California Registration Requirements Added to Regulation
- Virginia Real Estate Contractor Liable for Taxon Purchases, Not Subcontractor
- Florida Installation Contract is Contract for the Improvement of Real Property
- Oklahoma Posting Delinquent Taxpayers Online
- West Virginia Rules Corporate Officer Was Not Liable
- Texas Denies Exemptions to Oil and Gas Producer
- Certain Purchases by Newspaper Exempt in Missouri
- Jet Engine Imported for Use as Spare Part not Subject to Use Tax in Hawaii
- Wisconsin Discusses Sales of Food by Hospitals and Other Facilities
- Fees Charged for Playing Computer Video Games Taxable in New York
- Hawaii Introduces SST Conformity Legislation
- California Amends Rules on Refund Dollar Amount Approval Requirements
- Bar Code Verifiers Not Use in Exempt Quality Control Process in Texas
- Wisconsin Discusses Food Provided to Restaurant Employees
- Philadelphia Amnesty Ordinance Signed
- Governor Opposes Tax Increases and Amnesty Program
- Indiana Rules on Taxability of Equipment Used in Handling and Blending of Products
- Virginia Rules Corporate Officer Personally Liable for Unpaid Taxes
- Indiana Rules on Taxability of Vehicle Repair Supplies and Software
- Wisconsin Discusses Change in Treatment of Drop Shipment Sales
- Illinois Clarifies Rate of Tax on Bakery Items
- California has Revised its Publication that Addresses the Taxability of Combination Packages and Gift-Wrapping
- West Virginia Revises Publication Discussing Voluntary Disclosure Procedures
- Out-of-State Company’s Drop Shipment Sales Not Taxable in New Mexico
- South Carolina Explains Exemptions for Medicines and Medical Supplies
- Texas Discusses Server Housing and Network Management Services
- Missouri Discusses the Taxability of Insulin Pumps and Home Blood Glucose Testing Products
- Caterer’s Rental of Audiovisual Equipment Taxable in New York
- Washington Readopts Reseller Permit Rules
- Ohio Explains Sourcing Changes
- Nevada Adopts SST Rules
- SST Conformity Legislation Introduced in Virginia
- Minnesota Amends its Rules Regarding Food, Sales to Exempt Entities
- Alabama Amends Rule on Exemption for Governmental Entities, Purchases Made by Purchasing Agents
- Lighting Design Services Taxable in New York
- Louisiana Department of Revenue Ceases Issuing Contractor Certifications
- Professional Employer Organization Services Not Taxable in Pennsylvania
- Entry Fee to Museum Taxable in Florida
- Connecticut Issues Individual Use Tax Guidance
- Web-Based Reports Delivered to Customers in New York are Subject to New York Sales Tax
- California Releases New Publication on Voluntary Disclosure Programs
- Connecticut Issues Reminder of Rate Decrease Cancellation
- A Recent Case Impacts Sellers’ Use of the Resale Exclusion in Missouri
- Puerto Rico Updates Exemption Certificate Legislation
- Indiana Information Bulletin Explains Taxability of Telecommunication Services
- Employee Visits in Washington Establishes Nexus
- Virginia Assessment Properly Includes Storage Taxes in Sales Price of Fuel
- Check Verification Service Not Taxable Information Service in New York
- Wisconsin Taxability of Equipment Provided with Operator Changed
- Missouri Discusses the Taxability of Computer Purchases by Firm Headquartered In-State
- Use of Independent Consultant Does not Create Nexus in Florida
- Washington Amends Rule on Motor Vehicle and Special Fuels Exemption
- Wisconsin Revises its Tax Publication on Digital Goods
- Rhode Island Amends its EFT Regulation
- Nebraska Explains the Taxability of Contractor Purchases
- Wyoming Clarifies Telecommunications Services Sourcing
- Entire Charge Taxable When Printing Charges Taxable in Florida when not Separately-Stated
- SST Panel Releases Report on 2009 Compliance of Member States
- Internet and Catalog Purchases Are Taxable in Nebraska
- Beverages Sold with Bartending Services are Meals in Massachusetts
- Vermont Discusses the Sourcing of Wireless Prepaid Calling Services
- Recycling Activity Not Eligible for Manufacturing Exemption in Indiana
- Georgia Adopts a New Manufacturing Machinery and Equipment Rule
- Sales by an Out-of-State Piano Vendor Deemed Taxable in Missouri
- Mandatory Charges Related to Telecommunication Services are Taxable in Missouri
- Floor Coverings Purchased by Installer for Exempt Entities Deemed Taxable in Minnesota
- Pennsylvania DOR Issues 2010 Amnesty Guidelines
- New York Legislature Passes Amnesty Measure
- Massachusetts Authorizes an Amnesty Program
- Special Session Bill on Internet Sales Dies in California Assembly
- Pennsylvania Enacts Tax Amnesty for 2010
- Ohio Adopts Rule on Negative Equity in Vehicles Sales
- District of Columbia Enacts Second FY 2010 Budget Support Emergency Act
- Missouri Private Jail Liable for Tax Due on Purchases of Consumables Provided to Inmates
- Missouri Discusses the Taxability of Countertop Sales and Installations
- Louisiana Explains Immovable Property
- Mississippi Discussed the Reduced Rate for Farm Tractors and Implements
- New York Discusses the Taxability of Software Licenses and Services
- Connecticut Summarizes 2009 Legislative Changes, Including Possible Rate Decrease
- Licensing of Customized Software Not Subject to Tax in Florida
- Purchases of Packaging Used to Secure Yarn is Exempt in North Carolina
- North Carolina Discusses Additional .25% Rate Increase
- Missouri Discusses the Taxability of Equipment and Food Used in Pharmaceutical Research
- Texas Discusses Aircraft Trade-Ins
- Maine Expands Its Services Tax Base
- Charges for Deliveries Made by Common Carrier Taxable in Alabama
- Testing and Recertification Activity Did Not Qualify for Manufacturing in Indiana
- Utah Provides Clarification on Sourcing
- Free Flu Vaccines are Taxable in Iowa
- Texas Exempts Software Transferred to Out-of-State Franchise Stores
- Related Seller Was Not Required to Register in Utah
- Virginia Issues Guidelines for the Tax Amnesty Program
- New York Assess Tax on Lease Payments Due But Not Paid
- New York Discusses the Taxability of Food Container Rentals and Related Charges
- Aircraft Repair, Maintenance, and Replacement Items Exempt in Illinois
- Texas Aircraft used for Agricultural Operations Exempt
- West Virginia Adopts Taxation of Vehicles Legislation
- New Registration and Reporting Requirements in California
- Indiana Finds That Farm’s Forklift Was Taxable
- New York City/State Allows for Unified Program
- Sale of Hosted Software Without Tangible Component Not Taxable in Missouri
- Illinois Discusses Rate Hike on Candy, Grooming Products, and Soft Drinks
- Kiosks and Sellers with Multiple Stores in Texas Discussed
- Missouri Discusses Taxability of Personal Training Fees
- Temporary Help Services Not Taxable in Wisconsin
- Separately Stated Minimum Load Charges Exempt in Virginia
- New Orleans Offers Sales Tax Amnesty Program
- Connecticut Governor Allows Budget Bill to Become Law Without Signature – includes Rate Decrease and Amnesty Program
- District of Columbia Increase Sales Tax Rate and Authorizes Amnesty Program
- New Hampshire Tire Seller Not Liable for Tax in Massachusetts
- Alabama Rules on Taxability of Paint Used on Government Aircraft
- Washington Sources Intrastate Direct Mail to the Shipping Location
- Utah Finds Exempt Organization Could Not Recover Taxes Reimbursed to Employees
- Texas Discusses School Fundraising and Sales by School Organizations
- Florida Determines Amount of Exemption On Multiple Use Property
- Trade-In Credit Not Excluded from Sales Price in Florida
- California Amends Sales for Resale Regulation
- Texas Decides Charges for Manufacturer’s Solid Waste Disposal Were Taxable
- Kansas Discusses Taxability of Software Access Charges
- Texas Amends Taxation of Motor Vehicle Gifts
- North Carolina Governor Signs Budget that Includes Amazon Provision
- Utah Discusses Software-Supported Services
- Kansas Court of Appeals Denies Judgment in Integrated Plant Theory Case
- Wisconsin SST Amnesty Program Enacted
- Virginia Rules Third-Party Installation Services Did Not Cause Nexus
- Partial Refund Allowed for Merchandise Returned for Less Than Original Purchase Price in New York
- Out-Of-State Vendor Selling in Missouri Creates Nexus
- Purchases by Missouri Contractor Do Not Qualify for Resale Exemption
- Hawaii SST Non-Conformity – Bill Vetoed
- Connecticut Legislation that Would Have Taxed Certain Internet Sales Dies in Committee
- Amendments to New York Voluntary Disclosure and Compliance Program
- North Carolina Temporarily Increases Sales and Use Tax Rate
- New York Expands Definition of Sales Tax Vendor
- State Tax Commission Reorganized in Mississippi
- Virginia Revises Tax Payment Schedule for Certain Dealers and Direct Pay Permit Holders
- Florida Will Collect Administrative Collection Processing Fee Beginning September 2009
- Electronically-Delivered Prewritten Software Not Taxable in Virginia
- Texas Provides Online Sales Tax Rate Locator
- Washington Resale Certificate to Be Replaced by Seller’s Permit
- Colorado Vendor’s Service Fee Temporarily Eliminated
- Illinois Extends Graphic Arts Exemption and Manufacturer’s Purchase Credit
- District of Columbia Repeals its Back-to-School Tax Holiday
- Massachusetts Increases State Sales Tax Rate by 1.25%
- Florida Legislature Does Not Provide 2009 Sales Tax Holiday
- California Governor Schwarzenegger Vetoes “”Amazon”” Nexus Provisions
- Louisiana Sets Dates for Tax Amnesty Program
- Connecticut Provides Guidance on Proper Use of Resale Certificates
- Tennessee Court Rules on Exemption for Contract Employees
- Software Industry Interpretation of License Upgrade Rejected by SST Panel
- New York Enacts Budget with Expanded Definition of “Vendor”
- Delaware Authorizes a Voluntary Tax Compliance Initiative
- Contractor’s Purchases From Out-of-State Vendors Taxable in New York
- Kansas Reduces the Discount Rate for Colorado Retailers to Zero
- Nexus Presumption Bill Vetoed by Governor in Hawaii
- Connecticut Teachers Are Not Representatives and Do Not Create Nexus for Out-Of-State Bookseller
- Rhode Island Enacts its Version of the Amazon Provision Effective June 30, 2009
- Minnesota Revokes Revenue Notice Regarding Exemption Certificates
- Certain Voluntary Disclosure Agreements to be Honored in New Jersey
- Delaware Wholesaler Tax on Auto Manufacturer Constitutional
- Maryland Expands Solar Energy Equipment Exemption
- Vermont Announces Amnesty Program Dates
- North Carolina Trial Court Incorrectly Applied Inappropriate Standard of Review
- South Dakota Amends Provisions Governing Imposition of Tax on Telecommunications Services and Ancillary Services
- Washington Includes Property Tax Charged in Selling Price
- Temporary Elimination of Vendor Allowance in Colorado
- Taxability of Farm Trailers Discussed in Tennessee
- Arkansas Manufacturing Exemption Amended
- Nevada Increases Local School Support Tax by .35%
- Taxability of Cell Phone Discounts/Giveaways Varies by States
- Online Retailers Targeted by North Carolina Legislation
- Kansas Discusses the Taxability of Computer Maintenance Agreements
- Transfer in Connection with a Merger is Not Taxable in Pennsylvania
- Hawaii Announces Amnesty Program
- City of Colorado Springs Enacts Tax Amnesty Program
- North Carolina Taxes Were Not Underpaid by Online Travel Companies
- Virginia Modifies Occasional Sale Exemption for Nonprofit Organizations
- Kentucky Legislation Updates SST Conformity – Digital Products
- Telemarketing Nexus Discussed in Utah
- Food Sold by Pennsylvania Church During Community Festival Taxable
- Utah Sellers Permitted to Elect Location of Certain Service Transactions
- Concrete Manufacturer Vehicles Liable for Michigan Use Tax
- Illinois Clarifies Auto Rebates and Dealer Incentives
- Nebraska Explains Taxability of Laundries and Dry Cleaners
- Kentucky Manufacturer’s Purchase of Machinery Meets Requirements for Tax Exemption
- West Virginia Instructs Vendors to Collect Tax on Delivery Charges
- Florida Taxability of Set Up and Delivery Fees
- Vermont Supreme Court Rules on Movie Snacks
- Nebraska Amends Regulations Relating to Contractors)
- Puerto Rico Sales and Use Tax Filing Date Requirements Changed
- Construction of Above-Ground Steam Pipeline Constitutes Capital Improvement in New York
- Out-of-State Company’s Sales of Direct Marketing Materials Not Taxable in Virginia
- Kansas Amends Limitation Period for Refunds and Credits
- New Mexico Discusses Taxability of Broadcast and Online Television Advertisements
- New Mexico Rules on Taxability of In-Flight Internet Access
- Florida Reduces Electronic Filing Threshold
- Software Developed for Internal Use but Sold in Bulk Sale Taxable in New York
- Puerto Rico Reseller Exemptions- Sales and Use Tax Provisions
- Ohio Enacts SST Origin Sourcing Provisions
- Tennessee Taxability of DSL Services Discussed
- North Dakota Enacts Telecommunications Infrastructure Exemption
- Tax Amnesty Enacted in Maryland
- Louisiana Tax Amnesty Period Set
- Online Training Modules Taxable in New York Unless Video-Based
- Georgia Legislation Ratifies Exemption for Prescription and Clinical Drugs
- Wisconsin Discusses the Treatment of Computer Software
- South Carolina Issues Guidance on Voluntary Disclosure of Nexus Program
- Wisconsin Becomes Member of SST Agreement
- New York Rules Use of Prior Observation Test Results for Sold Business Considered Valid
- Computer Equipment Used in Certain Virginia Data Centers Exempt
- Drugs Were Not Exempt in Kentucky as Prescription Drugs
- New Jersey Enacts Rules to Implement Amnesty Program
- Government Vendors Must Register for Sales and Use Tax in Kentucky
- Soft Tissue Implants Not Exempt as Prosthetic Devices in Missouri
- Fixed Price Contracts Not Exempt From California 1% State Rate Increase
- Architectural Drawings Taxable in Missouri
- Out-of-State Purchases Subject to CID Use Tax in Missouri
- Charges to Access Prewritten Computer Software Taxable in New York
- Internet Auction Listing Service Not Required to Collect Chicago Amusement Tax
- Minnesota State Sales and Use Tax Rate Increases July 1, 2009 to 6.875%
- Virginia Authorizes Tax Amnesty During Fiscal Year 2010
- California Cell Phone Regulation Provided Safe Harbor from Unfair Competition Claims
- Electricity Used to Power Telecommunications Equipment Taxable in New York
- Online Hotel Reservation Fees are Taxable in Indiana
- New York Upholds the Observation Test Audit Method
- Rental of Storage Units Not Taxable in South Dakota
- New York Games and Sounds Sold by Mobile Telecom Provider Discussed
- Sales by In-State Affiliate Did Not Establish Nexus for Remote Seller in Washington
- Kentucky Repeals Packaged Liquor Exemption
- U.S. Supreme Court Denies Request to Decide if Non-Sales Acts by Third-Party Creates Nexus in New Mexico
- Louisiana Governor Proposes Tax Amnesty Period
- Wisconsin Petitions for SST Membership
- Arizona Tax Amnesty Program Authorized
- Alabama Trucking Company Held Liable for Tax on Construction Material Deliveries
- Florida Prefiles SST Conformity Legislation
- Directory Assistance Company Did Not Qualify for Telco Exemptions in Arizona
- Wisconsin Law in Compliance with SSTP
- Missouri Cement Manufacturing Equipment Taxable
- Minnesota Introduces Bills Proposing to Tax Some Internet Sales
- Ship Unloaders on Rails Denied Rolling Stock Exemption in Texas
- New York Supreme Court Dismisses Amazon’s Challenge on New Provision
- Iowa Clarifies Complimentary Beverages and Meals
- New Jersey Clarifies SST Conformity Legislation
- Massachusetts Provides Details on Limited Amnesty Program
- Illinois Initiates Voluntary Disclosure for Use Tax
- California Increases State Sales and Use Tax Rate
- Indiana Surgical Guides are Tax Exempt
- Taxability of Electronic Courses and Materials Discussed in Missouri
- Taxability of Postage, Mailings, and Electronic Data Discussed in Missouri
- Maryland Exempts Long-Distance Phone Carrier
- Customized Software Services Exempt in Florida Exempt
- Iowa Spectrographic Color-Matching Machine Tax Exempt
- North Carolina Department of Revenue Discusses Exemption for Sales of Baked Goods
- Electricity Used in Telecommunications is Taxable in Connecticut
- Louisiana Employee Not Authorized to Waive Company’s Statute of Limitations
- The Taxability of Prepaid Phone Cards is Discussed in Missouri
- Legislation Introduced to Change Statutory Definition of “”Retailer Engaged in Business”” in California
- Exempt Organization in Pennsylvania Must Collect Tax on Fundraiser
- Taxability of Online Learning Courses, Products, and Services in New York
- Kansas Taxability of Sightseeing and Entertainment Tours Discussed
- Chicago Seeks Uncollected Taxes from Online Ticket Brokers
- Indiana Credit Card Processing Taxable
- Texas Updates Mixed Beverage Gross Receipts Tax Regulation
- Data Processing Services Related to Insurance Claims Taxable in Texas
- Medical Care Provided by Medicaid Plans Is Taxable in Michigan
- Missouri Deer Feed Sales Taxable; Fencing Supplies for Agricultural Purposes
- California Supplements Exempt if Used to Treat Obesity
- Crane Leased for Use in Manufacturing Exempt in Missouri
- Texas Taxability of Antibacterial Soap and Cleaning Products Discussed
- Michigan Agricultural Equipment Exemption Enacted
- Virginia Exempt Sales Tax on Personal Property Taxes on Leases if Separately-Stated
- New York Basement Waterproofing System Taxability Discussed
- Kansas Taxation of Blood Sugar Control Dietary Supplements Discussed
- Georgia Policy Issued for Reciprocal Use Tax Credit
- Virginia Construction Materials Purchased by Church Taxable
- Illinois Exemption for Equipment Used in Graphic Arts Manufacturing Set to Expire
- Illinois Manufacturer’s Purchase Credit Regulation Set To Expire This Summer
- Washington Adopts Rule on Resale Certificate Renewal
- California Taxpayers Reminded of Voluntary Disclosure Program
- Alabama Announces Tax Amnesty Program
- Massachusetts Enacted Tax Amnesty Program
- Tennessee Business Software and Digital Products Taxable
- Utah Sales and Use State and Local Rate Changes
- Missouri Rules on Remote Software Usage
- North Carolina Alters Assessment Review Procedures
- Connecticut Enacted Legislation for a Tax Amnesty Program
- New Mexico Out-of-State Computer Sales Subject to Tax
- Pennsylvania Rental of Advertising Space Taxable
- Minnesota To Increase Sales and Use Tax Rate
- Virginia Changed Tax Policy for Food Sales by Nonprofit Organizations
- New York Redefines the Term Vendor
- Michigan Distribution of Phone Directories Taxable
- Chicago’s Cook County Retail Economic Development Incentives
- Fuel to Heat Garage Qualifies for Pennsylvania Exemption
- Wind Turbine Electricity Production Qualifies As Exempt Manufacturing in Pennsylvania
- Washington Timber Industry Subject to Reduced Rates
- California SBE and Barnes & Noble.com Reach Settlement
- Tennessee Court Exempts Staff Augmentation Services
- Virginia Sales of Broadcasting Equipment and Services Exempt
- Utah Amends Exemption for Aircraft Parts and Equipment
- Nevada Tax Amnesty Period Extended
- Software Purchased in Wisconsin Ruled Exempt as Custom Software
- Missouri Utilities Used to Clean and Condition Grain Taxable
- Virginia Tax Commissioner Rules on Taxability of E-Learning Services
- Only Expenses That Comprised Rent Were Taxable in Florida
- New York Judge Rules Enhanced Electronic Messaging Services Not Subject to Tax
- Missouri Taxes Personal Training and Physical Fitness Fees
- New York Videos Delivered Over the Internet are Not Taxable
- Maine Publication for Photographers and Photofinishers Revised
- New York Taxability of Computer Software, Hardware Used in Making Forms Discussed
- Taxability of Fuel Surcharge Follows Taxability of Service or Product Sold in New Jersey
- Security Services are Taxable in Texas
- New Jersey Municipalities Authorized to Impose Surcharge on Admissions to Certain Places
- Tickets Provided to Sponsors are Taxable in Alabama
- New Jersey Taxes Carnival and Circus Tickets Sold by Exempt Organizations
- Parts Used to Repair Real Property Did Not Qualify for New Jersey Resale Exemption
- Ohio Requires All Vendors to File Sales Tax Returns Electronically
- Ohio Manufacturer Not Liable for Use-Tax Assessed on Goodwill Repairs
- New York Issues Instructions for Printers and Mailers
- New York Determines that Parts and Equipment Used to Receive Satellite TV Programming is Taxable
- Only Remedy is Application for Refund Once Tax Remitted to New Jersey
- New York Extends Expiration Date of New York City Service Tax
- Missouri Manufacturing Safety Equipment Exemptions
- New Jersey Does Not Require Tax to be Separately-Stated in Multi-Trade Construction Contracts
- Georgia Suspends Taxation of Prescription Drug Samples Georgia
- Wyoming Publishes Guidelines for the Construction Industry
- Missouri Purchases of Power Sources to Expand Manufacturing Facility Exempt
- New York Taxability of Construction Debris Cleaning and Removal
- Virginia Taxability of Software Used in Manufacturing and Pollution Control Equipment Discussed
- New York Taxability of Millwork Shop Drawing Services
- Puerto Rico Declares Emergency Tax Exemption
- Certain Access Control Security System Components Deemed Capital Improvements to Real Property
- Prewritten Procurement Software is Taxable in Virginia
- Subsistence, Per Diem, Lodging Reimbursement, and Mileage Charges are Exempt in Wyoming
- Ohio Exempts Items Used in Warehouses and Distribution Centers
- Mississippi Exempts Electronically Transmitted Software and Software Services for Use Outside of State
- Sale of Equipment with Service is a Taxable Bundled Transaction in Louisiana
- Massachusetts Determines Indirect Cost Items Do Not Qualify for Resale Exemption
- End of Lease Options Material in Determining Transactions Privilege Tax Classification
- Amazon.com Contests New York Tax on Internet Sales
- Washington Amends Rule Regarding the Application of Sales Tax and Business and Occupation Tax for Optometrists
- Missouri Corporation’s Sales from Out-of-State Website Subject to Tax
- Minnesota Senate and House Pass Additional Omnibus Tax Bill
- No Nexus Created by In-State Employee Hired in Virginia
- Request to Address Potential Non-Compliance with SST Agreement
- Illinois Examines Nexus Test for Tax Collection Liability
- No Tax Collected on Out-of-State Drop Shipments to Florida
- Digital Media and Codes Taxable in Nebraska
- Missouri Electricity Used in a Meat Processing Plant is Subject to Tax
- Missouri Installation Equipment is Subject to Tax
- Washington Newspaper Definition Includes Electronic Version
- Pennsylvania Isolated Sales Exemption Explained
- Nebraska Sales and Use Tax Exemption Restricted to Nonprofits
- Oklahoma Issues Emergency Rules for Voluntary Compliance Initiative
- Oklahoma Passes Voluntary Compliance Initiative
- Utah Enacts Tax Legislation for Insurance Industry
- New York Service Provider’s Purchases for Resale Qualify for Exemption
- Tennessee Imposes Taxes on Sales of Certain Software/Services, Digital Products
- Offshore Oil and Gas Exploration Equipment Exempt from Sales and Use Tax in Texas
- Ohio Point “”of-Sale Coupon Service Exempt from Sales Tax
- Missouri Aircraft Exemption Enacted
- Medical Instruments Provided for Surgical Implants Not Taxable in Missouri
- Wrapping and Packaging Goods Not Tax Exempt for Retailers in Texas
- Illinois Certain Vehicles Used for Renting Purposes No Longer Exempt
- Complimentary Meals Not Taxable in Nevada
- Louisiana Excludes Newspapers from Definition of Tangible Personal Property
- Despite Different Rate Charged for Fur, New Jersey Ruled to be in Substantial Compliance with the Streamlined Agreement
- Louisiana Supreme Court Rules Bleaching Chemicals Exempt
- Billing and Collection Services Not Taxed in Ohio
- Georgia Supreme Court Reverses Replacement and Repair Parts Ruling
- Washington Adopts a Destination-Based Tax System
- Arkansas Lifts County Sales and Use Tax Cap
- Mississippi Updates Telecommunications Service Rule
- North Carolina Phases Out Some Taxes Imposed On Manufacturers and Farmers
- Texas Apartment Complex Common Area Repairs Analyzed
- SST Governing Board Finds New Jersey Out of Compliance
- Items Sold at North Carolina Convenience Stores with Restaurants are Taxable
- Washington Becomes Full Member of SST Agreement
- Louisiana Lowers Direct Payment Threshold
- Washington Rule on Delivery Charges Amended
- Delaware Temporarily Increases Gross Receipts Tax Rates
- Governing Board Accepts Washington as a Full Member State
- Georgia Amends Manufacturing Exemption Language
- Idaho Issues Advice for Contractors
- Illinois Offers Credit for Eligible Purchases of Production-Related Tangible Personal Property
- Missouri Determines Priming Service Included in Steel Fabrication Taxable
- Iowa Increases State Sales Tax Rate to 6%
- Missouri Includes Some Paper, Toner, and Ink in Manufacturing Tax Exemption
- Illinois Manufacturing Machinery and Equipment Regulation Updated
- Wisconsin Tax on Symphony Tickets to Be Reexamined
- Georgia Enacts Temporary Fuel and Electricity Exemption for Manufacturers
- Illinois Appellate Court Upholds the Tax Amnesty Act’s Retroactive Double Penalties and Interest
- Seller Who Relied on Invalid Tax Certificate Not Liable in Alabama
- Overstock.com Contests New York Tax on Internet Sales
- Nevada Tax Amnesty Program Approved
- Maryland Taxes Computer Services, Then Repeals It
- Canada GST/HST Rate Reduction in 2008
- Iowa Amends Good-Faith Standard to Conform to SST Agreement
- Washington Compliance of SST – Local Tax
- Indiana Adds/Amends Definitions To Conform To SSTP, Delays Changes to Floral Sourcing
- Vermont Proposes To Withdraw From SST Agreement & Reduce Tax Rate
- Maine Revises Rules Applying to Vehicle Repair Shops
- Load and Leave Software Reclassified in Arkansas
- North Carolina Cost-Per-Copy Optional Maintenance Fees Exempt
- Missouri Rules on Vehicle Service Contracts
- Parts Used in Warranty Fulfillment Taxable as Retail Sale in Kentucky
- Labor and Materials Used in Real Property Improvements Taxable to Contractor, Not Owner in Missouri
- Nebraska Rules on Taxability of Telecommunications Services
- Virginia Alters Treatment for Landscaping and Real Property Contractors
- Returnable Pallets Taxable in Minnesota
- Vermont Taxes Warehouse Racking Systems
- Kansas Construction That Alters Building’s Use Is Subject to Tax
- California Court Rules on Computer Service Contracts
- Idaho Processing Materials Used in Energy Production Exempt
- Florida Exemption Qualify for Replacement Industrial Machinery and Equipment
- Virginia Sales of Software to Manufacturers Deemed Taxable
- Florida: Supplies and Materials in Real Property Improvement Contract Taxable
- New York Telecommunications Services Purchased by ISPs Exempt
- Kansas Taxability of Computer and Internet-Related Products & Services Discussed
- Retailer with Substantial Nexus in Idaho Defined
- Kentucky Tax Due by Pay Phone Operator
- Cranes With Operators Constitute an Exempt Service in Florida
- Clean Energy Project Electricity Exempt in Texas
- Missouri Utilities Used to Raise and Sell Cattle Not Taxable
- Florida Provisions of Light Poles and Light Pole Fixtures Discussed
- President Bush Signs Continuation of Ban on Internet Access Tax
- Tennessee Leases & Rental Change Discussed
- Florida Customized Software Taxable If Sold with Hardware
- South Dakota Products Transferred Electronically Subject to Tax
- Soft Drinks, Candy Sold through Vending Machine in Missouri Subject to Reduced Food Tax Rate
- Carbon Dioxide Used in Alabama Chicken Processing Plant Taxable
- Washington Amends Rule on Food and Food Ingredients
- New York Exemption Applies to Conveyor Used to Move Concrete Aggregate
- North Carolina Combined General Rate Increased
- Installation of Door Locks are Florida Real Property Improvements
- New Jersey Food Items Sold at Kiosks Taxable
- Louisiana Manufacturing Phase-Out Tax Accelerated
- Contractor Labor Now Exempt in Nebraska
- Tennessee Crates Not Exempt As Packaging Materials
- Certain Florida Delivery Charges Exempt
- Missouri Exempts Dealership on Loaner Vehicles
- Louisiana Leases or Rentals of Pallets Exempt
- Indiana Sales and Use Tax Rate Increased to 7%
- Tennessee Food Rate Reduced
- Tax Applies to Chemical Used in Paper Manufacturing Process in Virginia
- Tennessee Announces March Tax Holiday
- Tennessee Exemption for State and Federally Chartered Credit Unions
- Texas Letter Addresses Landman Services
- Mississippi Defines the Term “”Hotel”” for Sales Tax Purposes
- Inserts Sold as Components of Newspapers Not Taxable in Florida
- Virginia Commissioner Finds Tax Applied to Printed Materials
- Colorado Expansion of Manufacturing Equipment Exemption Discussed
- Personal Trainer Fees Paid to Missouri Fitness Center Taxable
- Maryland Sales and Use Tax increased to 6%
- Missouri Computer Software Taxability Discussed
- Direct Mail Exception Offered in Kansas
- Materials Consumed in Treatment of By-Products Exempt in Kansas
- Idaho Amends Rules on Optional Software Maintenance Contracts
- IL Regulation Amended on Medicines and Medical Appliances
- Texas Clarifies Tax Treatment of Gratuity Charges
- Texas Proposed Lease of Aircraft Subject to Tax
- Florida Sale of Property Used to Make Finished Product Taxable
- Internet Advertising Fees Not Taxable in Missouri
- Licensing of Software Source Codes and Specifications Exempt in Texas
- Drive-Through Window Taxable in Arizona
- Clarification on Ohio Delivery Charges as Part of Price of Sale
- Mississippi Amends Regulation Concerning Concrete and Asphalt Purchases by Contractors
- California Food Combination Packages Taxability Discussed
- Expanded Exemptions for Farmers announced in Wisconsin
- Michigan Use Tax on Select Services Repealed
- California In-State Voluntary Disclosure Program Set To Expire
- Utah Decreases State Sales Tax Rate
- Michigan Expands Tax To Include Specific Services
- Virginia Announces Energy Star Sales Tax Holiday
- Oklahoma Exemptions for Manufacturing for Persons Engaged in Extraction and Manufacturing of Crushed Stone and Sand
- Missouri Establishes Manufacturing Exemptions
- Building Materials Purchased by an Idaho Contractor Taxable
- Texas Laws Change Sourcing Provisions for Collection and Reporting of Tax
- Nonprofit Organization’s Sales of Meals Exempt in Missouri
- Texas Free Meals and Gift Cards to Employees Discussed
- New Hampshire Guidance on Food Taxability Released
- Colorado Exemption for Cleanroom Machinery Enacted
- Connecticut – 2007 Sales Tax Holiday
- Exclusion for Newspapers Enacted in Louisiana
- North Carolina’s Sales Tax Rate Increase Permanent, Others to Follow
- California Regulation on Misuse of Resale Certificate Amended, Penalities Increased
- Illinois Vehicle Purchase by a California Resident not Exempt
- Distinction between Optional and Mandatory Tips Reflected in California
- Photography Services in Missouri Not Subject to Tax
- Wyoming Requests Full Membership on SST Governing Board
- Arkansas Requests Full Membership on SST Governing Board
- New York City Expands Clothing and Footwear Exemption
- Minnesota Exempts Fuel and Electricity Used for Agricultural Production
- Florida Company Whose Output Increases by at Lease 10% Eligible for Exemption
- Utah Modifies Legislation Concerning Exemption for Property
- North Carolina Governor Signs Temporary Rate Extension Bill
- Oklahoma Excludes Electronics Repair Businesses From Tax
- Professional Firms Taxed on Computer Purchases in Iowa
- Iowa Legislation Enacted Conforms to Streamlined Sales Tax Agreement
- Arkansas Reduces Tax on Utilities Used in Manufacturing
- Tax Applies to Discounted Cell Phone Price in Missouri
- Electricity Used in Agriculture Exempt in Florida If Separately Metered
- Hearing Aid Supplies Exempt in Missouri
- Georgia Enacts Sales Tax Holiday
- Application of Sales Tax Based On Location in Missouri
- Wisconsin Revises Terminology Related to Mobile and Manufactured Homes
- Employment Agency Guidance Provided in Connecticut
- Texas Taxability for Motor Vehicle Repair Services
- Wyoming Permanently Exempts Groceries
- Connecticut Taxpayers Reminded of Filing Frequency Changes
- Arkansas Amended Statute Provides Resale Exemption for Services
- Arkansas Governor Repeals Motor Vehicle Lease Provision
- Certain Purchases by South Carolina Restaurants are Taxable
- Texas Sales Tax Holiday Period Changed to August 17-19
- Michigan Conforms to Existing Law by Amending Food and Drink Rules
- Florida Enacts Tax Holiday for Hurricane Preparedness.
- Sales of Surgical Mesh Taxable in Missouri
- Kansas Adopts SST Provisions
- Illinois Service Club did not Qualify as Charitable Organization
- Iowa Amnesty Program Enacted
- South Carolina Increases State Rate to 6%
- Attendance of Texas Trade Show Establishes Nexus for Use Tax
- Utah Manufacturing Exemption Includes Printing Presses
- Equipment Used in Construction Debris Removal May Qualify for NY Exemption
- Purchase of Ad Circulars Taxable in North Carolina
- Missouri Discusses Taxability of Lubricants
- Ohio Dairy Manufacturing Equipment Exemption Enacted
- Ohio Delays Implementation of Destination-Based Souring for Certain Vendors
- Vermont Bill Would Repeal SST Conformity
- Arkansas SST Legislation Becomes Law
- Tennessee Bills Causes Delays in SST Conformity for Two Years
- Amnesty Program Announced in Texas
- Illinois Introduces SST Conformity Legislation
- Oklahoma Revenue Increases due to Streamlined Sales Tax Registration
- Massachusetts Bill would Authorize Study on Streamlined Compliance
- Virginia Conformity Bill Dead
- Mississippi Apartments and Condo Construction Subject to Contractors’ Tax
- Kansas Amends Disaster Repair Provisions
- Connecticut Weatherization Sales Tax Holiday
- Sales from Vending Machines Taxable in Missouri
- Vermont Rules on Taxability of Veterinary Supplies
- Internet Retailer Did Not Have Sufficient Nexus with Louisiana Parish
- Idaho Authorizes Rebates to Repay Developers for Construction Costs
- In-State Delivery and Installation Created Nexus in North Carolina
- Iowa Implements Credits for Renewable Fuel
- South Dakota Amends Time Period for Exemption Certificates
- Maine Instructional Sales Tax Bulletin – Resale Certificates
- Wyoming Extends Exemption for Renewable Electricity Generating Equipment
- Certified Electrical Inspector Services Taxable in West Virginia
- North Dakota Amends Coal Conversion Facility Provisions
- New Mexico Enacts Advanced Energy Credit
- California Taxability of Flowers Sold by Internet Sellers Clarified
- Texas Internet Job Web Site Services Deemed Taxable
- South Dakota Taxability of Blueprint Purchases by Architects for Resale
- Fashion Stylist Services Nontaxable in New York if Separately-Stated
- Florida Exempts Pilates Instruction as a Professional Service
- Taxability of New York Graphic Design and Design Services
- Washington Governor Signs SST Bill
- Wyoming Enacts SST Provisions.
- SST Board Repeals MPU
- Arkansas’ Enactment of Bills Brings State into SST Conformity.
- Tennessee Provides Reminders for Sales Tax Holidays
- Hawaii Counties May Levy Surcharge Tax
- Arkansas Governor Reduces Grocery Tax
- Maine Amends Interstate Commerce Rule
- New York Affirms Test Method Accuracy
- Special California Sales and Use Tax Reporting Periods Available
- Pennsylvania Incentives Enacted for Strategic Development Areas
- Tennessee Exempts Prosthetic Devices
- Michigan Exempts Sponsorship of Certain Athletic Events
- Maine Issues Bulletin on Summer Camp
- IRS Sales Tax Calculator Introduced
- New York Corporate Officer Liable for Unpaid Taxes
- Texas Rules Equipment Repairs Taxable
- Auditor’s Estimate Valid on Unreviewed Government Service Contract
- Florida Expands Research and Development Exemption
- Storage Tank Roof Not Eligible for Manufacturing Exemption in Texas
- Utah Exempts Common Carrier Transportation
- Alabama Adopts Permanent Sales Tax Holiday
- Virginia Taxpayer with Multiple Divisions Denied Industrial Manufacturing Exemption
- Taxability of Complimentary and Discounted Rooms in Massachusetts
- Florida Contractors Liable for Taxes on Murphy Beds
- Nevada Voters Approve Exemptions for Farm Machinery & Vehicle Trade-Ins
- Vacutainers Taxable in New Jersey
- Florida’s Floating Docks are Taxable
- Internet Job Web Site Services Taxable in Texas
- New Jersey Notice on Taxability of Storage Space Updated
- Utah Taxability of Defibrillators and Related Services
- Massachusetts Addresses Changes in Room Rental Taxation
- Pennsylvania Exempts Defibrillators and Related Accessories
- Utah Leasing and Rental Rules Amended
- South Carolina Exempts Implants if Considered Prosthetic Devices
- Power Plant Expansion Equipment not Exempt in Utah
- Arkansas Regulation Addresses Labor
- DJ Activities Eligible for Chicago Exemption
- South Carolina Addresses Warranties, Maintenance and Service Contracts
- Ohio Amends Definition of Employment Service
- Virginia Taxability of Bottled Water
- Ohio Mining Rule Amended
- Texas Clarifies Collection of Local Taxes on Drop-Shipped Goods
- Massachusetts Rules Service Charge Was Sale at Retail
- Texas Taxes Purchase of Hotel In-Room Amenities
- IRS Offers Standard Refunds for Wrongly Collected Long Distance Excise Tax
- New Jersey Provides Revised Information on Taxability of Information Services
- Arizona Discusses Exemptions of Architectural and Engineering Services
- Bellsouth Denied Tax Refund Request on Voice Mail Services
- South Carolina Explains Taxability of Communication Services
- South Carolina Rules Early Termination Charge Subject to Tax
- California Law Increases Penalty for Withholding of Collected Tax.
- Annual Tax Holiday Gives Texas Shoppers a Break
- Expanded California Artwork Exemption Takes Effect
- Excess Hotel Internet Access Services Taxable in Texas
- Non-Incidental Technical Services Taxable in Florida
- Washington SSTP Conformity Legislation Introduced
- Rhode Island Regulations Amended to Conform to SST, Now Full Member
- SST Board Resolves Bundling Issues
- Confidential Material May Be Disclosed in Arizona
- Printing for Motion Picture Production Exempt in Arizona
- Indiana Finds Software Maintenance Agreements and Optional Warranties Taxable
- Florida Explains Nexus Guidelines
- Kansas Clarifies Leases and Rental Rules for Sourcing, Bundling
- Virginia Occasional Sale Exemption Did Not Apply to Three Week Event
- Subcontractor Must Present Exemption Certificate at Time of Sale in Texas
- West Virginia Senate Approves Reduction in Food Tax Rate
- North Carolina Issues Guidance Regarding Tax Rate Decrease
- District of Columbia Announces Sales Tax Holiday Dates
- New Jersey Taxes Information Services
- New York Discusses Shipping Charges for Givaways
- User-Specific Web Site Data Not Subject to Tax in New York
- Texas Letter Clarifies Taxability of Bookkeeping Services
- Ohio Supreme Court Rules Management Charges Included in Purchase Price
- Golf Simulators Not Eligible For Rental Exemption In Indiana
- Separately-Stated Photography Services Taxable In Arizona
- Chemicals Used For Cleaning In Manufacturing Process Subject To Tax In Missouri
- Texas Issues Lease Assignment Ruling
- New York Clarifies Taxability of Motor Vehicle Leases
- Aircraft Use Agreement Not Considered A Lease In Missouri
- Puerto Rico Eliminates Excise Tax and Introduces Sales/Use Tax
- Canadian Provincial Sales Tax Decrease
- Software Maintenance Agreements Taxable At 50% In Georgia
- Machine and Materials Used In Final Testing Exempt In Kansas
- Washington Printing Industry Rule Amended
- Washington Exemption Enacted For Farm Machinery
- Uniformity To Local Tax Provisions Restored
- Illinois Ruling Clarifies Taxability of Maintenance Agreements
- Medicines Used for Agricultural Production Animals Exempt In Virginia
- Wyoming Provides Exemption on Foods for Domestic Consumption
- Consulting Services Exempt in Florida
- Nexus Not Created At Connecticut Tradeshows
- Utah Food Tax Reduced, Definitions Modified
- Certain Printed Materials Exempt In Texas
- Ohio’s Electronic Exemption Certificates Are Valid
- Illinois Digital Photography Printer System Exempt
- Reinstatement Fees Taxable In Michigan
- Wisconsin Exemption for Fuel and Electricity Used In Manufacturing
- Web-Based Services Not Subject to Sales/Use Tax in Pennsylvania
- Out-of-State Printers Exempt in Kentucky
- Catalogs Stored Or Delivered In Texas Taxable
- Wisconsin Canned Software Subject to Tax
- Postage and Freight Exempt For Arizona Printers
- Texas Software Installation Subject to Tax
- Parent Company Purchase of Software License Taxable in Texas
- Taxability of Custom Software in New Jersey
- New Jersey Delivery Charges Subject to Sales Tax
- Recent SST Meeting Generated Two Significant Results: Origin Sourcing Defeated; CSP Contract Approved
- Rhode Island Offers Tax Amnesty – Deadline Nears
- Vermont Becomes SSTP Associate Member State
- Streamlined Sales Tax – September 30 Amnesty Deadline Passes
- Idaho Governor Signs Bill to Raise Sales Tax Rate
- Alabama Amends Utility Gross Receipts and Service Use Tax Provisions
- Temporary Employees Exempt in Missouri
- Nebraska’s Tax Relief Legislation on Home-Repair Labor
- Virginia Imposes New Sales and Use Tax On Communications
- California Use Tax Applied to Out-of-State Wholesaler/Drop Shipper
- No Tax On Free Meals In Pennsylvania
- North Carolina Privilege Tax Imposed on Mill Machinery
- Qualifying Clothing Now Exempt In New York
- Repair or Replacement Parts Taxable in Kentucky
- New Jersey Imposes Gross Receipts Tax on Fur Clothing
- Massachusetts Creates Sales Tax Holiday Weekend
- Rhode Island SST Conformity Enacted
- New Jersey Sales Tax Rate To Increase
- New Colorado Guidelines For Taxable Software
- Washington Offers Motion Picture Credit
- Canadian GST/HST Rates to Decrease
- Wyoming Becomes SSTP Associate Member State
- Tennessee Enacts Annual Sales Tax Holiday For Selected Items
- New Mexico Gives Additional Instructions on Tax Holiday
- Maryland To Hold Five-Day Tax Holiday
- Alabama Clothing, School Supplies, Computer Items Exempt on Holiday
- North Carolina Authorizes Sales Tax Holiday
- Virginia Enacts Annual Sales Tax Holiday for Clothing, Footwear, and School Supplies
- Wyoming Amends Several Sales and Use Tax Rules
- Maine Holds Off on SSTP Conformity
- New York Exemption for Utilities and Utility Services
- Louisiana Rate Reductions for Natural Gas and Electricity
- Software License Used Exclusively for R&D Exempt in Virginia
- Louisiana Clarifies Component Parts and Permanent Attachments To Immovables
- Raw Materials, Tools, and Wiring May Be Exempt In Fabrication
- Telephone Equipment is Exempt in Missouri
- Construction Materials Assembled Out-of-State Are Subject to North Carolina Use Tax
- Illinois Taxes Materials Spoiled or Damaged in Manufacturing
- Contractors, Not Customers, Owe Tax On Installation Of Cabinetry, Countertops In Florida
- Louisiana Exempts Machinery and Equipment Acquired to Repair or Replace Equipment Damaged in Hurricanes Katrina and Rita
- UT Reduces Food Sales Tax Rate
- Michigan Announces Change In Prepaid Gasoline Sales Tax Rate
- Prewritten Software Treated As Tangible Personal Property in MA
- Texas Declares Short-Term Rental Equipment Is Taxable
- Oklahoma Exempts Certain Advertising From Sales Tax
- Utah SSTP Conformity Repealed
- North Carolina Exempts Services Related to Funerals
- VA Governor and Senate Unveil Tax Increases for New Transportation Plan
- New York Taxes Sales of Engineering and Architectural Bid Sets
- Louisiana Does Not Tax Electronic Discovery Service
- Mississippi’s New Appeal Process.
- Federal Court Strikes Down Excise Tax.
- South Carolina To Increase Sales Tax.
- MN Executive and Legislative Branches to Sever Contracts with Foreign Vendors.
- Washington Clarifies Reporting Requirements of Delivery Costs for Direct Mail.
- Ohio’s Authorized Exemption Certificates.
- California Amnesty Program
- South Carolina’s New House Bill: Physical Presence not Sufficient for Nexus.
- Nebraska Advantage Act Offers Credits, Exemptions to Qualified Businesses.
- Permit and Other New Requirements for Out-of-State Wine Shipments.
- MO Clarifies Exemption Certificates.
- Maine Leaves the MTC.
- Arizona Amends Computer Hardware and Software Regulation.
- Missouri Supreme Court Rules Local Use Tax is Constitutional.
- Senate Bill to Force Remote Sellers to Collect Tax in SST States.
- West Virginia to Reduce Tax on Certain Food Products.
- New York State Clothing Exemption.
- Out-of-State Exempt Entities Need ID Number in IL.
- Washington Amends Direct Mail Delivery Charges.
- Idaho Becomes a Participating State in the Streamlined Sales Tax Project (SSTP).
- Minnesota: Voice over Internet Protocol Service Subject to Tax
- Arizona Examines Out-of-State Printing.
- Delivery Charges Subject to Florida Sales Tax When Combined with Set-Up Fees.
- Mississippi: Taxability of Rebates and Buy-Downs Explained
- Washington Adds International Companies in Definition of “”Person”” Eligible for Various Tax Incentives.
- Chicago Amnesty Program.
- Alaska Prohibits Tax on State Construction Contracts
- Louisiana Department of Revenue Amends Definitions Related to Sales Tax Exemption.
- Washington Revises Advisory On Machinery and Equipment Exemption.
- Nebraska: Labor Charges Amended.
- Washington Rules That Business and Occupation Tax Manufacturing Rate Did Not Apply.
- Tennessee Implementation of Streamlined Sales Tax Laws Delayed.
- New York Electricity Used to Repair, Maintain Aircraft Exempt.
- Alabama Rules Video Games Were Subject to Lease Tax.
- New Jersey Cigarette Sales Act Enacted.
- North Carolina: Administrative Decision on Mapping Services.
- Ohio Delays Implementation of Destination-Based Sourcing Rules.
- Illinois Gasification Facilities May Be Eligible for Credits, Exemptions.
- Indiana: Delivery Charges on Rented Property Taxable.
- Massachusetts Fast Food Restaurant Not Liable for Use Tax on Meal Toys.
- Ohio: Staffing Services Subject to Tax.
- Tennessee Electronic Payment Threshold Reduced.
- Mississippi Rules on Utilities Updated
- Florida Issues Advisement Concerning Advertising Inserts.
- Pumpkins Are Subject to the Reduced (1%) Illinois State Sales Tax.
- Washington: Tax Bill Includes Many Tax Changes.
- Senator George Allen to Request Federal Excise Taxes on Telephone Services not Apply to Internet Communications.
- Washington Issues Notice on Temporary Staffing.
- Kansas: Articles Fabricated on Job Site Sourced to Point of Delivery
- Virginia Rules that Imaging Devices Did Not Qualify for Exemption.
- Tennessee Bill Clarifies Definition of “”Telecommunications Service.””
- Florida States Facilities Charges Are Subject to Tax
- Tennessee Court of Appeals Rules on Materials Incorporated into Churches
- Florida Advises on Taxability of Hotel Internet Charges
- Ohio Budget Bill Changes
- Colorado Mandatory Delivery Charges are Taxable
- North Carolina Extends Tax Rate
- California Rules “”Brick and Mortar”” Stores Created Nexus for Online Retailer.
- Connecticut Enacts Lessor Relief.
- Louisiana Exempts Rail Rolling Stock.
- West Virginia Amends High-Tech Research Zone Credit
- Connecticut Supreme Court Affirms Ruling on Worthless Accounts
- Idaho Passes Corporate Incentives
- Florida Passes Legislation to Extend Tax Refund Program
- New Jersey Discusses Fur Clothing and Footwear Exemption
- Florida Court Rules on Property Used in Prototype
- Indiana Amnesty Program
- Florida Determines the Taxable Portion of Multiple-Use Lease.
- New Executive Director for Idaho Multistate Tax Commission
- Kansas Amends Enterprise Zone Exemption.
- New Jersey Conforms to Streamlined Agreement, Gains Associate Member Status.
- Virginia Rules That Lease Was Object of Transaction.
- Massachusetts Position on Taxability of Direct Mail Promotional Advertising Materials
- Arizona Finds Out-of-State Printing Services Not Subject to Use Tax.
- Minnesota Repeals Old Food Rule, Different Food Rule Amended
- Connecticut sales tax holiday: Aug. 21- Aug 27, 2005
- Texas sales tax holiday: Aug. 5 – Aug. 7, 2005
- Georgia sales tax holiday: July 28 – July 31, 2005
- New Mexico sales tax holiday: Aug. 5 – Aug. 7, 2005
- Georgia sales tax holiday: Oct 6 – Oct 9, 2005
- New York sales tax holiday: Aug. 30 – Sept 5, 2005
- Washington D.C. sales tax holiday: Aug. 6 – Aug. 14, 2005
- Iowa sales tax holiday: Aug 5 – Aug 6, 2005
- North Carolina sales tax holiday: Aug. 5 – Aug. 7, 2005
- Washington D.C. sales tax holiday: Nov. 25 – Dec. 4, 2005
- Massachusetts Sales Tax Holiday: Aug. 13 – Aug. 14, 2005
- South Carolina sales tax holiday: Aug. 5 – Aug. 7, 2005
- Florida sales tax holiday: July 23 – July 31, 2005
- Missouri sales tax holiday: Aug. 5 – Aug 7, 2005
- New York Maintains Assessment Based on Observation Test.
- North Carolina Reduce State Sales Tax Rate DELAYED.
- Florida Discusses Taxability of Consulting Services Sold With Software.
- North Dakota Discusses Internet Sales.
- Florida Finds Machinery Used to Construct Electric Generating Unit is Exempt.
- Chicago Rate Increase 7/1/05
- Florida Tax Holiday Provides Relief During Hurricane Season.
- Mississippi Passes Bill Enacting Sales and Use Tax Exemptions for Projects under Mississippi Major Economic Impact Act.
- Pennsylvania Issues Letter Ruling Stating Free Restaurant Meals are Not Taxable.
- Massachusetts Discusses Tax Treatment of Water Purification Plant
- Massachusetts Appeals Court Finds Advertising Materials to be Exempt Direct Mail Materials
- Pennsylvania Issues Letter Ruling Stating Purchases of Stadium Turf by a College are Exempt from Tax.
- Pennsylvania Issues Letter Ruling Discussing Purchases of Natural Gas and Machinery Used in Electricity Generation.
- Tennessee Rules That Taxpayer Did Not Qualify as a Manufacturer.
- Louisiana Issues Final Rule Sales and Use Tax Exclusion for Manufacturing Machinery and Equipment.
- Idaho Exempts Property Used in Research and Development.
- North Dakota Exempts Environmental Upgrade Equipment.
- Mississippi Authorizes Direct Pay Permits for Utilities
- Kansas Photographers and Photofinishers Treated as Retailers.
- Utah Enacts Exemption for Mailing Lists and Databases.
- Connecticut Introduces Affiliate Nexus Legislation.
- New York Announces Tax on Clothing and Footwear to Remain in Effect.
- Ohio Motions to Implement Transition Period for Destination-Based Sourcing.
- Ohio Provides Compensation For Transition to Destination-Based Sourcing; Reintroduces Origin-Based Sourcing Bill.
- Kentucky Governor Signs Comprehensive Sales and Use Tax Bill for SSTP Conformity.
- Kentucky Passes Bill Outlining Multiple Sales and Use Tax Changes.
- South Dakota Introduces Resolution to Urge Congressional Support of SSUTA.
- Categorizes Manufactured Signs as Tangible Personal Property.
- Mississippi Enacts Bill Discussing Unqualified Contracts and Levying a Contractor’s Sales Tax
- Pennsylvania Issues Bulletin on VOIP Services.
- North Dakota Submits Petition for Membership into the Agreement.
- North Dakota Senate Bill Would Allow CSP’s to Claim Retailer’s Compensation.
- Nebraska Governor Approves Agreement Amnesty Legislation.
- Utah Bill Delays SSTP Conforming Legislation.
- REMINDER — California Amnesty Program to Expire March 31, 2005
- South Dakota Governor Signs Bill Providing for Sales and Use Tax Refunds to Certain Fabricators.
- Illinois Makes Changes to “”Out-of-State Buyer”” Exemption.
- South Dakota Creates Bid Calculator for Contractors and Discusses Tax Responsibilities of Specialty Builders.
- Pennsylvania Clarifies Taxability of Contractor’s Purchases for a Federal Government Contract.
- Indiana Issues Ruling Discussing Software and Software Maintenance Agreements.
- New York Denies Refund Claim Finding Line Access Charges to be Taxable.
- Florida Discusses Taxability of Fabrication and Retail Sales.
- Indiana Issues Letter on VOIP Calling Cards.
- Tennessee Issues Revenue Review Citing Discovery and Collection of Delinquent Taxes.
- Illinois Publishes List of Delinquent Taxpayers on Internet.
- California Issues Follow-Up Informational Letter to December 2004 Amnesty Meetings.
- Kansas Rules That Telecommunications Equipment Is Not Exempt.
- California Issues Answers to Frequently Asked Questions Surrounding Amnesty.
- New Jersey Releases Notice on VOIP Taxability.
- Louisiana Amends Electronic Funds Transfer Requirement.
- Montana Bill Would Create Sales Tax in Conformity with SST Agreement.
- Washington Changes Treatment of Freight and Delivery Charges Effective 01/30/05.
- Kansas Destination-Based Sourcing Rules May Be Postponed.
- Michigan Issues Directive on Delivery Fees
- Oregon Senate Introduces Bill to Enter SST Agreement.
- Oregon Introduces Legislation to Impose Sales Tax.
- Wyoming Conformity Legislation Passes House.
- California Ceases to Permit Manufacturing Equipment Exemption.
- Maryland States Tax Was Due on 900-number Services
- COST Issues Study Discussing Sales Taxation of Business Inputs.
- Arizona Finds Telephone Directory Equipment Taxable.
- South Dakota Amends Bad Debt Deduction for Sales and Use Tax Purposes.
- Arizona Taxes Web-Based Training Courses.
- Massachusetts Court Rules on Drop Shipments
- Connecticut Deems Service Provider not Eligible to Take Manufacturing Exemption.
- Pennsylvania Provides Guidance On Call Center Credit.
- Ohio Denies Air Transportation Company the Public Utility Exemption.
- Illinois Governor Signs into Law Revisions to the Uniform Penalty and Interest Act.
- Iowa issues new regulations intended to implement the Streamlined Sales Tax Act.
- South Dakota House of Representatives passes Streamlined Sales Tax legislation.
- Minnesota Issues Modifications to Revenue Notice No. 1991-06
- Kansas answers question of shipping charges to be included in tax base.
- South Carolina enacts significant changes in municipal charges to telecommunications providers.
- Indiana assesses sales tax on the sale of prepaid voice over internet calling cards.
- Indiana verifies that contractor’s purchase and use of items outside the state are not subject to use tax.
- Missouri Administrative Hearing Commission does not have jurisdiction to rule local use tax statutes unconstitutional.
- Connecticut issues new building contractor’s tax guide.
- Three Retailers Settle Suit With Illinois.
- Florida Discusses Revised Penalty Rate, Resale Certificate and Returns.
- Georgia Court of Appeals issues decision that a contractor performing a contract for a governmental entity is still subject to tax.
- Missouri Manufacturing Exemption Can Be Applied to Telephone System Components.
- Ohio Discusses Taxability of Internet Services Equipment.
- IRS Releases Tax Tables for 2004 Sales Tax Deduction.
- Washington makes distinction between maintenance agreements and warranties.
- West Virginia Deems Federal Employee Benefits to be Taxable.
- Indiana finds taxpayer failed to provide significant information in exempting the purchase of display booths.
- Florida treats a leaseback transaction as a financing arrangement rather than a lease.
- Kansas Discusses Resale of Installation Services.
- Alabama Discusses Taxability of Medical Record Processing.
- Florida Discusses Taxability of Optional Facilities.
- Indiana issues Letter of Findings indicating certain software maintenance agreements are not taxable.
- Kansas Discusses Tax on Shipping Charges.
- Tennessee Discusses Taxability of Steel Fabrication.
- Florida provides guidance on Taxation of Permanent and Removable Shutters.
- California enacts Tax Amnesty Program for 2005.
- Wisconsin Court Rules on Custom Software.
- Indiana Issues Letter of Findings in Regards to Manufacturing Exemption and Resale Exemption.
- New York Provides Details on Temporary Clothing Exemption.
- New York Finds Corporate Officer Personally Liable for Taxes.
- New York Indicates That Corporate Officer Was Liable for Taxes and the Audit Method Used Was Proper.
- California Court of Appeals Addresses Municipality Competition Ban.
- Wyoming Issues Bulletin Outlining Taxability of Photography.
- New York Discusses Taxability of Internet Caf Services.
- Virginia Rules that Caterers’ Purchases of Items Transferred to Customer Exempt as Resale
- City of Chicago Passes 2005 Budget.
- Connecticut explains the taxability of data and computer processing services.
- Illinois retail giants settle in affiliate nexus lawsuits.
- Virginia royalty payments taxable when prewritten and custom programs included.
- Wisconsin publication provides sales and use tax information for contractors.
- Washington successor corporation liable for unpaid use tax.
- New York finds charges for utilities incorporated as “”rent”” not taxable.
- California Rules That Popcorn Sold in Theaters is Not Taxable
- Connecticut Discusses Safety Apparel Exemption
- Tennessee Court Rules That Property Used in College Food Service is Taxable
- Utah Rules Revisions of Power-Point Presentations Not Taxable
- Connecticut Addresses on Internet Services and On-Line Sales
- US District Court Rules on Telephone Service
- Ohio Defines Private Communications Services to Conform With SSTP
- North Carolina Enacts Computer Manufacturing Incentives
- Massachusetts Discusses Sales Tax Changes
- South Dakota promotional allowances exempt from tax.
- California state agencies may only contract with registered vendors.
- One time use supplies with restricted sale exempt from Florida tax.
- Texas requires predominant use study for exemption.
- Indiana products consumed in the production of electricity exempt.
- Complaint Filed Against Online Retailer.
- Ohio sales and use taxes apply to electronic security systems.
- Virginia Rules on Exemption for ISPs.
- Effective October 21, 2004, the British Columbia PST rate decreased from 7.5% to 7.0%.
- Plant regulators exempt as pesticides in Florida.
- Arizona Provides Exemption for Service Fees in Construction Contracts.
- South Dakota clarifies taxation of moving and storage services.
- Zero-Emission Motor Vehicle leases exempt from New Jersey sales and use tax.
- Texas Tax Preempted by Federal Law, Court Rules.
- Indiana airplane merchant protests imposition of both tax and penalty.
- Pennsylvania Discusses Taxability of Items Used in School Construction.
- Individuals to pay use tax annually in Massachusetts.
- Minnesota Court Rules Equipment Transfer Was Taxable Lease, Not Occasional Sale
- Federal Government Will Continue to Collect Excise Tax.
- North Carolina transmission builder establishes nexus.
- New York packaging materials of sample drugs exempt.
- Wisconsin increases use tax base for license plates for motor vehicle dealers.
- North Carolina refinishing and manufacturing company does not qualify for exemption.
- Florida free, monthly publication subject to use tax.
- Tennessee Explains Expanded Call Center Exemption
- Massachusetts Amends Definition of Retail Sale
- New York Exempts Aircraft Parts and Services.
- Florida Explains Taxability of Temporary Housing for Hurricane Victims.
- North Dakota Discusses Taxability of Software Maintenance Contracts.
- Kentucky Redefines Tangible Personal Property.
- New York Exemptions on Vessels Providing Local Transit.
- New York Places Restrictions on Contracts.
- Virginia Gives Credit to Construction Contracts Against Rate Increase.
- New York delays clothing exemption, announces 2005 holiday.
- Texas affirms taxability of out-of-state printing of advertising materials.
- Missouri vendors must collect.
- Florida exemption of Pollution Control.
- Virginia rate increase and other tax changes
- Maine issues new resale certificate procedures.
- Connecticut Rules Electricity Generation Is Not Exempt
- Ohio Informational Release on changes in sourcing.
- California allows filing extension for eligible vendors.
- Illinois nexus does not allow for tax on tugboat supplies.
- Rhode Island extends compliance deadline.
- Massachusetts clarifies taxability of catalogues.
- Georgia and New Jersey enforce nexus for contractors.
- West Virginia announces 2004 amnesty details.
- Paint purchased for fishing vessel subject to Rhode Island use tax.
- Mortgage and ad valorem tax payments on real property made by a related party subject to Florida sales tax.
- Makeup artist and hairstylist services used to produce cover art subject to New York City but not state sales tax.
- Nursing services not subject to Pennsylvania sales tax.
- California extends use tax requirements on vessels, vehicles, and aircraft.
- Mississippi releases details of tax amnesty.
- Ongoing equipment leasing not allowed occasional sale exemption in Kentucky.
- Garbage and solid waste services taxable in South Dakota.
- Cosmetic surgery subject to New Jersey tax.
- Illinois Manufacturer’s Purchase Credit (MPC) reinstated as of September 1, 2004.
- Illinois Graphic arts machinery and equipment exemption reinstated as of September 1, 2004.
- Watercraft subject to Illinois use tax as of September 1, 2004.
- West Virginia waives sales and use taxes for flood victims.
- Arkansas implements tax on certain services.
- Hawaii repeals requirement to “”pay-to-play”” tax before a dispute can be appealed.
- Michigan change in due date.
- South Dakota explains application of taxes to mobile, manufactured, modular, and sectional homes
- North Carolina ruled that an office equipment supplier did not owe tax on the cost of materials used in fulfilling maintenance agreements.
- Connecticut restores magazine exemption.
- Services for software development subject to Ohio use tax.
- Connecticut continues to apply 1% sales and use tax on computer and data processing services.
- North Carolina institutes use of SSTP certificate of exemption.
- Catheter samples subject to NY use tax.
- SSTP registration does not create Michigan nexus.
- New Jersey extends and reduces fee.
- Tennessee states new effective date.
- New Jersey revised outdoor advertising fee.
- Washington provides tax exemption for commercial airplane manufacturers.
- Pennsylvania nonprofit electric cooperative corporations do not owe tax under the Pennsylvania Public Utility Realty Tax Act (PURTA).
- Connecticut requires additional report.
- Texas determines company is responsible for taxes, not independent dealers.
- Texas taxes out-of-state printing of ad materials.
- Minnesota Court Rules in Favor of XO Communications
- Washington conforms its definition of tangible personal property to SSTP provisions but elects to exempt steam and electricity.
- North Carolina change in electricity rate.
- New Jersey offers exemptions for relocating businesses.
- Amount of allowable revenue for purely public charities increased in Pennsylvania.
- Georgia limitation on interest.
- Tennessee food sales subject to varying rates.
- Ohio assesses use tax on motor yacht.
- Louisiana Judge rules in favor of Dell Catalog Sales, L.P.
- Florida determined that an LLC subsidiary can pass on profits to its LLC parent without any portion being subject to sales tax as a payment for rent.
- Indiana automotive components exempt.
- Dental whitening products sold by dentists subject to New Jersey sales tax.
- Nebraska clarifies rules for contractors on remittance of tax.
- Michigan Enacts Provision for Seller’s Amnesty
- North Dakota issues guidelines on repair services.
- Guidelines set on who is allowed to make contracts with state agencies.
- Connecticut announces tax free week.
- Virginia increases changes sales tax rates.
- Massachusetts Sales Tax Holiday
- Rhode Island ruled software support services are taxable.
- Sale of computerized system for distribution of customized coupons and advertisements exempt in Michigan.
- Indiana Exemption form eliminated.
- Missouri enacts sales tax holiday.
- North Carolina announces sales tax holiday.
- Tennessee provides new refund procedures for Internet access tax refunds.
- Colorado vendors can rely on state provided database of jurisdictions and tax rates.
- Charges for nontaxable communications services in D.C. to be excluded from sales price.
- Nebraska law changes impact contractors.
- Virginia changes manufacturing exemption for public utilities.
- Inter-bank coin and currency services now exempt in Connecticut.
- Connecticut has extended the utilities tax exemption on certain fuels.
- South Dakota use tax due on some purchases over the Internet.
- Wyoming upheld that audit estimates are legal.
- Indiana telecommunication services bundled with taxable services can still be exempt.
- Arizona provides incentives to aid forest health.
- Illinois requests collection by out-of-state retailers.
- New York rules that the utilities tax imposed is a tax on a seller’s gross receipts.
- Acute care, for-profit hospitals sales tax exemption in Connecticut.
- Oklahoma partial refund found for manufacturer.
- Missouri upheld exemption for purchases of computers and software.
- South Carolina has released information on renting rooms.
- In Texas a company can create nexus through contract sales people.
- Sales tax holiday announced in South Carolina.
- Pre-stamped stuffed envelopes subject to use tax in North Carolina.
- Hawaii clarifies application of use tax to imported goods.
- California’s Mariposa County Healthcare Authority sales and use tax expires June 30, 2004.
- Virginia change in utility exemption.
- Vermont to hold two tax holidays for personal computer purchases.
- North Carolina explains new exemption certificate.
- Michigan becomes 21st SSTP state
- In North Carolina failure to collect tax is no excuse.
- Missouri court case exempts computer purchases.
- Georgia enacts four-day sales tax holiday.
- North Carolina use tax applicable for advertising coupons mailed into the state
- Tangible personal property used for construction of symphony hall in Georgia exempt.
- Louisiana manufacturing form available.
- Utah conforming delay goes to Governor.
- Texas to hold annual sales tax holiday.
- Annual tax holiday in Iowa
- California increases state rate and partial exemptions; locals lowered.
- In Florida, modified, prepackaged software sold as a single transaction is not subject to tax
- Kansas has changed what is taxable in relation to software effective on and after January 1, 2005.
- Texas contractor responsible for taxes.
- Vendor list must be provided to the Indiana Department of Revenue.
- West Virginia Truck Scales Deemed Taxable as Capital Improvement.
- Florida enacts tax holiday.
- Texas exempts sales calls as advertising services.
- Kentucky streamlined code exempts certain medical devices.
- Kansas does not exempt external defibrillators.
- Indiana sale of basketball calendars taxable.
- New York public relations company not subject to tax on sale of services.
- West Virginia exempts several computer related items.
- Florida determines taxability of new-facility machinery and equipment.
- Mississippi Motion Picture Exemption
- Louisiana begins to “phase -out” tax on manufacturing items.
- South Carolina updates exemptions.
- Kansas makes sales tax changes.
- Kansas increases qualifying amount for returns.
- Virginia General Assembly Proposes Changes to Telecommunications Tax.
- Texas Motor Vehicle Parking and Storage Services Taxable.
- Maine Service Provider Tax Effective July 1, 2004.
- Massachusetts Corporation Eligible For Abatement When Selling “Multi-Product” Services at a Discount
- Alabama use tax due on purchase of long haul trucks.
- Connecticut issues Managed Compliance Program Guide.
- Retailers providing goods or services to South Dakota must be registered to collect tax.
- Pennsylvania auditors have been given the authority to grant credits when it is found that the taxpayer has overpaid taxes.
- Louisiana has issued Revenue Ruling No. 04-004 on the taxability of charges by hotels.
- Massachusetts issues clarification on taxation of motor vehicle leases
- An advisory opinion has been released by New York in regards to the purchase and leasing of an aircraft under certain circumstances.
- Wyoming Janitorial Services Not Taxable.
- West Virginia tax holiday enacted.
- Senate Bill 2205 has been passed by the Illinois Senate and is currently being reviewed by the House.
- Connecticut explains its managed audit program and more.
- Louisiana Definition For “Tangible Personal Property” Amended.
- Wyoming has passed a law that allows for an exemption on the sale or lease of qualifying manufacturing machinery and equipment.
- Utah has created an exemption on sales, leases, or rentals of machinery and equipment primarily used in the production and postproduction of certain media for commercial distribution.
- Iowa construction contractor’s materials subject to tax.
- Kentucky issues rules on purchases by advertising agencies.
- West Virginia amnesty program enacted.
- Florida magazine composed primarily of advertising material and distributed for free exempt from sales and use tax on cost of production.
- Florida anesthesia equipment generally taxable.
- Nebraska enacts amnesty program.
- Michigan Nonlegend Drug Purchases Not Taxable
- Arizona exempts materials integral to the manufacturing process.
- Kansas website design and consulting taxable.
- South Carolina provides guidance on the manufacturing exemption.
- Texas Internet debit cards taxable.
- New York Internet company not liable for tax on travel services.
- Chicago tax on restaurants and eating establishments.
- Change in Wisconsin sales and use tax forms.
- Wisconsin allows alternative to required electronic filing.
- Indiana clarifies refund requirements.
- Kansas makes sales tax rate permanent.
- New Jersey sale exempt as bulk sale.
- Texas taxes office paper removal services.
- Minnesota Exempts Telecom Purchases
- Military Meal Sales Taxable in Kansas
- Pennsylvania taxes cellular service providers.
- Florida addresses taxable cleaning services.
- Michigan Use Tax Applicable On Lease of Aircraft
- Indiana use tax assessment for airplanes leased found invalid.
- Sales of electricity to a chlor-alkali or sodium chlorate electrolytic processing business used directly in the electrolytic process are tax exempt in Washington effective July 1, 2004.
- Virginia extension on exemption.
- Missouri Taxes Load and Leave Transactions.
- South Dakota allowed to use private collection agencies and attorneys.
- Indiana Installation and Delivery Charges Clarified.
- Massachusetts Kitchen Remodeler Not Required to Collect Tax
- Alabama trucking companies may be liable for use tax.
- Washington enacts exemption for computer equipment used in the printing or publishing of printed material.
- Washington has extended the period in which rural electric utility companies can take a credit for contributions made to an electric utility rural economic development revolving fund.
- Virginia enforces rules on nexus laws and who specifically has the privilege to do business with state agencies.
- Texas Parking Lot Repair Deemed Taxable.
- Kansas Optometrist Not Eligible for Project Exemption Certificate.
- New Mexico to remove certain medical services taxes.
- West Virginia website advertising.
- Florida blood collection tubes not taxable.
- Texas enacts “Pay Up” tax amnesty program.
- Wisconsin publications shipped out of state.
- New York public relations services.
- Washington extends ban on local taxation of Internet service providers.
- Wyoming enacts exemption for machinery used in manufacturing.
- Online sales tax may be option for California fiscal crisis.
- Texas Internet advertising campaigns and banner advertisement nontaxable.
- North Carolina photographs delivered via Internet not taxable, delivered via tangible media taxable.
- Minnesota Refund Claims Must Be Filed By The Purchaser
- New York exempts equipment used by a retailer for purposes of production.
- Louisiana special session held in March.
- New York boat club dues not taxable.
- Indiana’s multiple sales tax changes.
- Wisconsin Department of Revenue administers guidance on the treatment of electronic technology.
- Indiana taxes the long distance portion of bundled telecom services.
- North Carolina taxes delivery charges.
- Florida exempts qualifying newspaper delivery charges.
- Washington bundled telecommunication services not taxable.
- Texas exempts elevator rope replacement services.
- Kansas taxation of modular homes.
- Florida exempts housekeeping management services.
- Texas taxes residential termite inspection services.
- New Mexico deduction for sale of food at retail stores.
- New York exempts the installation of home alarm systems.
- Texas taxes pre-employment screening services.
- Florida floor covering retailer tax liability.
- North Carolina includes creative design charges as taxable.
- Utah limits the taxation of cable and satellite TV services.
- California use tax can now be reported on income tax return.
- North Carolina log cabin kit subject to use tax.
- South Carolina, Virginia issue guidelines on taxability of calling cards. The South Caroline Department of Revenue has determined that prepaid calling cards to be used with land-based phones are
- Louisiana provides guidance on the taxability of computer software agreements.
- Ohio has increased the mandatory notice requirements holders of unclaimed property must follow.
- Connecticut has outlined the necessary steps exempt organizations must take in order to properly purchase meals and lodging exempt from sales and use taxes.
- South Dakota has outlined taxpayer requirements in relation to sales and use taxes for those planning to do business in the state.
- In Virginia a lessor must collect and remit sales and use tax.
- Maryland Tax Court has ruled that payments made to terminate a lease are not subject to Maryland sales and use tax under certain conditions
- Kansas has released an opinion letter discussing utility exemptions within the state.
- Businesses can now pay their Louisiana tax liabilities on-line.
- The State of Nevada, its unincorporated agencies, and instrumentalities are exempt from use tax on leased vehicles.
- West Virginia emergency rule clarifies.
- Florida taxability of medical products.
- Massachusetts retrieval of medical records not taxable
- Rhode Island CT kits taxable.
- Arkansas amnesty program enacted.
- West Virginia new rate computation.
- Illinois new business registration form.
- Minnesota Labor in “Off-Premise” Catering Events Not Taxable
- Indiana taxes delivery charges.
- Kansas exempts some of the fees associated with monogramming services.
- Ohio taxes snow removal services that are performed by mechanical means.
- New York identifies telecommunications equipment as real property.
- The Tennessee Supreme Court supports the Appellate Court’s decision that online information services do not constitute taxable telecommunications services.
- California reporting of use tax explained.
- Wisconsin Tax Appeals Commission exempts customer software.
- Nevada has decreased the sales tax collection allowance.
- Alabama retailer responsible for tax on construction supplies and devices.
- Continuation of Texas new construction project did not change taxability.
- New York strict about research and development exemption.
- Florida materials used for improvements to real property taxable.
- New York one-time sewage connection fee is a taxable activity.
- Certain sales of fuel and electricity will be tax exempt for manufacturers in Wisconsin.
- Arizona exempts lessors of motor vehicles from the transaction privilege tax on their income if they are subject to the motor carrier fee.
- Florida respiratory care products taxability discussed.
- West Virginia marketing incentive payment plan taxable.
- Wyoming disposable medical supplies used by a laboratory exempt.
- Texas charges for broadcast commercials.
- Catalysts not considered exempt for manufacturing in Tennessee.
- Effective Immediately — Tennessee Internet access no longer taxable.
- Kentucky seller liable for tax on invalid certificates.
- Ohio date change for sourcing rules.
- Illinois penalty and interest changes.
- The State of Arkansas makes major legislative changes.
- California announces in-state voluntary disclosure program.
- Texas homebuilder tax refund.
- Louisiana sales tax rate on interstate telecommunication services drops from 3% to 2%.
- Ohio retail situs rules.
- New York airline services exempt.
- Rhode Island plumber found liable for use tax on purchases of trucks and tools.
- Alabama allows companies to remain separate for tax purposes even with the same owner.
- A single independent salesperson can create nexus for a company in New York.
- Florida for-profit nursing home electricity purchase exempt.
- Florida advertising publication exempt.
- Texas medical waste processing machine taxable.
- Alabama oil rollers and toner cartridges not taxable.
- Wisconsin treatment of landscaping.
- Texas post-fire cleanup services for residences taxable.
- Illinois liquor purchases must be reported.
- New York rock salt and rock salt spreading service taxable.
- Virginia international communications provider not exempt.
- South Carolina’s Department of Revenue has released a revenue ruling outlining the taxability of various transactions involving software.
- Kentucky requires that an exemption certificate be filled out properly and completely in order to be valid.
- Electricity purchased for residential use is tax exempt in Florida.
- Tennessee may require electronic filing.
- Indiana clarifies what constitutes prewritten computer software.
- Illinois will not allow letter rulings to be relied upon once the letter ruling is ten years old.
- Florida software sales made over the internet may be exempt.
- Sales of utility services are exempt to qualifying nonprofit facilities in Kansas.
- New York out-of-state mail order companies may not have nexus despite a related retail store in the same state.
- The Florida Court of Appeals has affirmed that prorated tax can be imposed on leases of gaming equipment and on concession sales made on certain cruise ships.
- Arizona Construction Manager Not Responsible for Tax.
- Kentucky clarifies the definitions and exemptions for prosthetic devices and physical aids.
- North Carolina Modular Home Sales Explained.
- Idaho refund for building contractors.
- New York City tax amnesty for 2003 does not include sales and use taxes.
- Appliances for apartments in Washington not considered real property.
- California manufacturing exemption to expire.
- Launderer’s chemicals taxable in New Jersey.
- North Carolina reduced manufacturing rate not applicable.
- Kansas chemical production exempt under manufacturing.
- Texas booster club sales exempt.
- Pennsylvania case declares audit assessment to include overpayments.
- Massachusetts Announces New Electronic Payment Requirement
- California rate changes.
- New Jersey food and cleaning services.
- Nebraska pest control services taxable.
- Minnesota Massage Therapy Taxable
- Indiana installation services subject to tax.
- Massachusetts retrieval of health data exempt
- Iowa storm water drainage services taxable.
- Videotapes of depositions taxable in Kansas.
- Texas graphic arts and computer programming
- Rhode Island Photography Services Addressed.
- The Minnesota Court of Appeals has found that taxing all vending machine food sales does not violate the U.S. Constitution or any other laws
- Minnesota Sales and Use Tax on Telecommunications Services Updated
- Michigan Vehicles Purchased To Be Eventually Resold Are Exempt From Use Tax
- Connecticut found Dell does not have nexus due to how it services its customers’ computer repairs.
- California has reenacted its Managed Audit Program.
- Virginia’s Commissioner has ruled that separate charges under one contract when related to the modification of prewritten software programs are exempt.
- Alabama is requiring state sales and use taxes to be filed electronically.
- Customer support in Rhode Island taxable.
- If a lease in Massachusetts is contractually changed midstream through an original contract, sales tax payments can be appropriately adjusted.
- New Kansas Destination-Based Sourcing Rules Includes Contractors.
- Illinois power plants denied use tax pollution control facility exemption.
- New York does not consider furnished leased apartments to be hotels, therefore the leases for these apartments are not subject to sales tax.
- Illinois amnesty program.
- Eyeglass equipment considered manufacturing in Texas.
- Massachusetts Telecom Tax Not Imposed
- Vermont sales tax holiday enacted.
- South Carolina sales tax holiday.
- Connecticut tax holiday.
- Texas enacts tax holiday.
- New York subscription fees.
- Nebraska exemption on equipment purchases in other states.
- North Carolina enacts sales tax holiday.
- Illinois terminates various exemptions.
- Ohio temporarily increases state tax rate.
- Illinois Manufacturer’s Purchase Credit repealed.
- Arkansas auto insurance settlement.
- North Carolina mail-order sales.
- South Carolina DSL access.
- New York early termination of lease.
- Louisiana gas obtained at no cost.
- New York leasing of taxis to drivers taxable.
- Louisiana immovable property ruling.
- Washington aerospace industry benefits.
- Iowa tax holiday.
- Michigan Aerospace Incentives Package
- Rhode Island brewpub not exempt manufacturer.
- Minnesota Telecommunications Tax
- California electronic funds transfer program.
- Illinois corporate taxpayers affected by budget bills.
- Illinois Certified Audit Program uncertain.
- New York City tax increase.
- Connecticut now taxes satellite broadcasting.
- Texas caramel corn.
- Mississippi Rule Revised
- Indiana refrigeration equipment.
- New York art installment taxable.
- Ohio amusement rides.
- Alabama nexus for foreign entities.
- Ohio computer lease exemption.
- Utah window coverings taxable.
- Florida taxability of leased vehicles.
- Promotional material in Washington subject to use tax.
- New York eliminates clothing exemption.
- Kansas tax amnesty enacted.
- New Jersey businesses allowed to advertise taxes paid.
- Washington machinery and equipment exemption.
- Louisiana DSL Internet charges exempt.
- Indiana legislative changes.
- New Mexico gross receipts act amended.
- Idaho temporarily increases tax rate.
- Out of state company not entitled to Illinois credit.
- New York State increases tax rate.
- New taxes proposed in Texas.
- New York tax due on first installment.
- Virginia software training taxable.
- Illinois multistate exemption credit not allowed.
- Wyoming railroad not liable for sales tax.
- Use tax calculator developed in Wisconsin.
- Louisiana revenue sharing agreements not taxable for leased property.
- Arizona contractor denied land-value deduction.
- Utah semiconductor exemption.
- In Louisiana, high speed downloads are exempt from tax.
- Georgia passes sales and use tax holiday.
- Michigan Container Exemption
- Kansas exhaust cleaning service taxable.
- Washington B&O taxes.
- Permanent ban on Internet taxes a possibility.
- South Dakota bundled telecommunication services.
- Wisconsin communication tower rental taxable.
- South Dakota imposes 4% sales tax on interstate telecommunications.
- Previously leased vehicles in Massachusetts explained.
- An Illinois corporation which leased computers was not granted use tax credit.
- Nevada construction contractors’ liability.
- Texas lot surveying service not taxable.
- South Dakota sign and advertising business exemptions.
- Option 1 contractors taxation in Nebraska clarified.
- California exemption explained.
- Kansas web site development company not affected by location of server.
- Revised manufacturing exemption certificate for California explained.
- West Virginia establishes back-to-school tax holiday.
- Oklahoma manufacturing process eligible for exemption.
- Illinois bill to make transfers via the internet taxable.
- Florida tax holiday proposed.
- In North Carolina, canned software licenses taxable.
- Oregon sales tax.
- Possible sales tax in Montana.
- South Dakota retail restriction.
- Mobile Telecommunications Act
- Florida finance agreement not taxable.
- Taxability of Florida construction materials clarified.
- North Carolina shareholders were “engaged in business” with lease.
- New York videotape catalogs taxable.
- Pennsylvania asphalt materials may be taxable.
- Illinois vs. Internet retailers.
- California to possibly extend Internet tax moratorium.
- South Carolina machine exemption.
- Michigan Revenue Division Eliminated
- Montana sales tax proposed.
- Iowa proposed rate change
- Wyoming filing status change.
- Tennessee guidelines for returns.
- Alabama electronic filing available.
- Arkansas rate increase proposed.
- Louisiana rate reduction.
- South Carolina use tax on returns.
- California public tax hearings.
- North Carolina tax increase.
- Massachusetts Vendor Credits
- California’s proposed resolutions to money troubles.
- New York cleaning services during certain construction are exempt.
- Florida dispatch services taxable.
- Michigan Charter Aircraft Taxable
- Wisconsin adds to the list of taxable telecommunication services.
- Florida charter boat exempt.
- Connecticut releases program to track use tax.
- Massachusetts modifies the taxation of prepaid calling arrangements
- North Dakota tax amnesty enacted.
- Connecticut now imposes a 6% sales and use tax on storage space effective July 1, 2002.
- New York production companies can be considered a “manufacturer”.
- Utah exemption denied to recycler.
- Rhode Island manufacturing for government not exempt.
- California sales and use tax amendment affects publishers.
- California nexus created by out-of-state online retailer.
- Rhode Island LLC’s may now render professional services.
- Kansas retailer’s sales tax rules changed.
- Washington service taxability.
- Virginia management fees nontaxable.
- Minnesota Scanning Services Can Be Taxable
- Florida department store limited tax liability.
- New York sale of prepaid calling card not taxable.
- New Mexico city ordinance preempted by federal law.
- Texas telecommunication equipment taxable.
- Tennessee network service not considered taxable telecommunications.
- Washington imposes excise tax.
- Louisiana retail telecommunications exemption.
- Texas incorporation leads to substantial nexus.
- Georgia regulation amends computer equipment exemption.
- Nevada amends the taxability for freight, transportation, and delivery.
- Nebraska taxation of computer software.
- Texas potato chips individually bagged and medicine individually packaged possibly exempt.
- New Mexico subcontractor required to pay gross receipts (sales) tax.
- Minnesota Delivery of Aggregate Materials Subject to Sales Tax
- Tennessee church addition construction addressed.
- New York contracted finish products are taxable.
- Iowa signage production and activities can be taxable.
- Illinois rolling stock exemption.
- North Carolina states that rebuilding engines does not qualify for manufacturing exemption.
- Virginia spaceport exemption.
- Nebraska previous manufacturing exemption now taxable.
- Texas dispensers taxable.
- Texas non-profit corporation magazine exempt.
- Ohio exemption for saw sharpening.
- Indiana rate change.
- Nebraska rate change.
- California’s timber partial-exemption rule promulgated.
- Kansas rate change.
- New Jersey direct payment program ends.
- Illinois liability.
- Alabama personal television services exempt from tax.
- Minnesota Exemption of Equipment Not Applicable to Internet Service Providers
- Washington use tax now applicable to catalogs.
- Louisiana injunction of exclusion for wireless phones.
- Washington definition of use expanded for services.
- Massachusetts has outlined the taxability treatment for final lease adjustments related to “TRAC Leases.”
- Missouri telephone manufacturing exemption.
- Virginia taxability of web site services.
- Rhode Island zoning exemption.
- Connecticut aircraft exemption.
- Kansas integrated parts exempt.
- Louisiana re-covering not considered manufacturing.
- Texas contractor’s purchase exempt.
- Nebraska Rate and Other Taxability Changes
- Valet Parking in District of Columbia exempt.
- Indiana art service taxable.
- Simplified payments in California.
- Multiple Nebraska rate and taxability changes.
- California technology transfer agreement defined.
- Tennessee has stated that leases are subject to the sales and use tax 1% rate increase from CH. 856 (S.B. 3110), Laws 2002.
- Massachusetts Concrete/Asphalt Installers Are Contractors
- New York’s Commissioner of Taxation and Finance released an advisory opinion on June 26, 2002 pertaining to nexus and mail-order companies.
- Tennessee rate change.
- South Dakota exemption certificates.
- South Dakota revises rates.
- Louisiana custom software now exempt.
- Louisiana food and utilities rate change.
- Nebraska computer software clarified.
- Pizza equipment not included in Arizona exemption.
- Nebraska software license.
- Crane exemption in Ohio.
- Multiple Mississippi exemptions.
- Massachusetts alternative location sale.
- Texas taxes Internet data services.
- Illinois credit clarification.
- Equipment regarded as taxable in Pennsylvania.
- Incentive program in Tennessee.
- Illinois exemption for storage.
- Virginia web site design services considered media advertising.
- Tennessee broadcasting exemption.
- California exemption of medicines.
- Rhode Island vehicles.
- Illinois authorizes Direct Payment program
- Illinois authorizes Direct Payment program.
- Maryland computer exemption.
- Louisiana on-site computer repair services did not create nexus.
- Environmental control equipment exemption in Massachusetts.
- Utah exempts construction materials.
- 95 days to nexus in Washington.
- The Connecticut State Supreme Court reversed the trial court’s ruling regarding the taxability of consulting services.
- Customized software found to be taxable.
- In West Virginia, an inventory service company’s observation and electronic recordation of information about a customer’s inventory was subject to consumer’s sales and use tax since it was deemed the creation, and not the processing of data.
- In Utah, a graphite fiber manufacturer’s purchase of nitrogen was exempt from Utah sales and use tax.
- South Dakota service exemptions repealed.
- Arizona taxes fees for customer incentive program.
- Out-of-State vendor subject to Arizona Transaction Privilege (Sales) and Use Tax.
- Florida materials purchased by municipal utility exempt.
- Missouri printer not exempt on component parts purchase.
- A taxpayer’s pre-press publishing equipment purchased after July 1, 1997, did not fall within the scope of the manufacturing exemption and was thus subject to Rhode Island sales tax.
- The Circuit Court of Cook County, Illinois ruled that gas combustion electric generators that are used in a mandated landfill gas emission project are exempt from sales tax as pollution control equipment.
- Fabric processing exempt in Texas.
- A conveyor system that moved printed and stacked newspapers to a loading dock where they were put on pallets and then shrink-wrapped was exempt from Texas sales and use tax.
- Purchases of mesh bags used by a textile manufacturer to ship property between manufacturing plants are not subject to South Carolina sales and use tax.
- In Texas, cranes used to transport raw materials and finished products on an intra-plant, self-contained rail system were not exempt rolling stock, even though they were operated on rails.
- Dust collection equipment used as part of a recycling system in the manufacture of plastic products used in horticultural packaging qualified for a manufacturing exemption from Ohio sales and use tax
- The provision of satellite transmission services in Illinois is not subject to telecommunications excise tax.
- The Circuit Court for Anne Arundel County in Maryland has ruled that an out-of-state retailer and its financed delivery company are liable for use tax.
- The purchase of a computer software support agreement by the supplier for the correction of software errors is a maintenance agreement subject to Nebraska’s use tax, not a nontaxable agreement to provide repairs or generalized advice.
- A petitioner was not entitled to a refund of a portion of New York sales tax prepaid at the inception of a vehicle lease.
- Local sales and use tax nexus case is upheld in Alabama.
- Florida is piloting a “”managed audit”” program.
- California court finds promotional items taxable.
- In Georgia, Act 684 is phased in beginning in the year 2000.
- Illinois Manufacturer’s Purchase Credit Reports due by June 30, annually
- Software licenses in Texas establish nexus.
- Connecticut Sales and Use Tax on Computer and Data Processing Services Being Phased Out.
- Mississippi Issues Economic Nexus Rule
- Pennsylvania Enacts Notice and Reporting Requirements and Economic Nexus Legislation
- Record Retention Requirement Does Not Limit Authority to Obtain Audit Records in North Dakota
- Illinois Enacts Changes to Electronic Filing Requirements for Sales and Use Tax
- Arizona Amends Electronic Filing Thresholds for Taxpayers
- Ohio Tax Amnesty Program Offered for Early 2018
- Reduction of Florida Sales Tax on Commercial Real Property Leases to Commence January 2018
- City of Chicago Changes Terms of Voluntary Disclosure Program
- Connecticut Sales Tax Permits Expire Every Two Years, Effective October 1, 2017
- Farewell 2017; Here’s To You 2018!
- 3 Automated Sales Tax Functions That Can Save You Time and Money
- Feeling Grateful
- Sales Tax Exemptions: Are You Asking These Important Questions?
- Reporting Requirements – The Next Big Trend in Remote Seller Legislation
- The Internet of Things: What Is It and How Should It Be Taxed?
- Unclaimed Property: What Tax Professionals Need to Know
- The 5 Keys to Saving Time and Money on Tax Research
- New Tax Amnesty Opportunity for Online Sellers
- Cook County Sweetened Beverage Tax – What’s so Hard about It???
- Software Exemptions That You Might Not Think Of
- Hot topics at 2017 Advanced & Basics
- Soda Taxes: A New Trend Across the States
- Sales Tax Insights with Faculty Member Jennifer Zimmerman
- Rentals & Leases: How Does Sales Tax Apply to Them?
- Economic Nexus: The New Standard??
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- Taking a Sales Tax “Spin” with David Hughes
- Managing Your Business in an Uncertain Sales Tax Nexus Environment
- Talking Sales Tax with Faculty Member B.J. Pritchett
- 6 Critical Data Points You Must Track for Compliance and Efficiency in Sales Tax Administration
- Education and Networking
- Service Providers: Are you Making This Big Sales Tax Mistake?
- Reminiscing and Wondering
- How to Advance Your Career in Sales Tax
- Holiday Shopping Season is Here! Here’s What Retailers Need to Know
- 20 Years and Counting
- You’ve Been Notified of a Sales Tax Audit. Now What?
- 4 Keys to Successfully Preparing a Sales Tax Return
- Sales Tax 101: Determining When Sales Tax Applies
- The Changing Face of Sales Tax Nexus
- 4 Things You Need to Know Before Selecting a Sales Tax Automation System
- Drop Shipments: What Makes Sales Tax So Difficult?
- Why Do You Enjoy Being a Sales Tax Professional?
- The Top 3 2018 Sales Tax Changes Companies Must Know
- Nexus After Wayfair – What You Need to Know
- Important Concepts in Sales Tax Administration
- Best Practices for Managing a Sales Tax Audit
- No Excuses: Automation Advances Make Sales Tax Collection Easier for Everyone
- Sales Tax FAQs
- Sales Tax Amnesty
- Consulting Services
- Tax Software
- Tax Resources and Associations
- Government
- Sales Tax Holidays
- Best Practices in Transaction Tax Systems Implementation
- State Sales Tax Rates
- Illinois Supreme Court Disallows Sales Tax Refund on Bad Debt to Lender
- Missouri Introduces Legislation to Adopt Streamlined Sales and Use Tax Agreement
- New Mexico Business Owner Held Personally Liable for Unpaid Tax
- Colorado Announces Rounding Change for Sales Tax Reporting
- Pennsylvania Supreme Court Agrees to Hear Philadelphia Sweetened Beverage Tax Case
- Remote Seller Compliance Deadlines Approaching for Multiple States
- South Carolina Court Denies Request for Injunction to Make Amazon Collect Tax on FBA Sales
- Washington Adjusts Economic Nexus Thresholds for B&O Tax
- Rhode Island Issues Reminder about Notice and Reporting Requirements
- Record Number of Sellers Participate in 2017 MTC Amnesty Program
- Texas Announces Dates for 2018 Tax Amnesty Program
- California Office of Tax Appeals Adopts Regulations for Appeals
- Michigan Creates Tax Dispute Resolution Program
- How Sales Tax Has Evolved for Online Sellers (And What is Coming Next)
- Jack of All Trades vs. Specialist: Choose the Best Path for Your Career
- This U.S. Supreme Court Case Could Change Everything
- U.S. Supreme Court Denies Request to Review Florida Ruling on Satellite and Cable TV Services
- Illinois Appellate Court Finds Motor Fuel Tax Did Not Apply to Compressed Natural Gas
- Company’s Sales for Resale to Subsidiary Don’t Require Registration and Collection of Virginia Sales Tax
- Colorado Issues Guidance on Reporting Requirements for Certain Non-Collecting Retailers
- Ohio Economic Nexus Legislation Challenged in Court
- Surprising Tax Facts About Doing Business in Canada
- Spring Into New Learning Opportunities
- Alabama Enacts 2018 Tax Amnesty Program
- Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate
- Alabama Enacts Changes to Administration and Collection of Local Taxes
- How to Advance Your Tax Career – Top Negotiation and Promotion Tips
- Oklahoma Enacts Marketplace Nexus Legislation
- Indiana Enacts Exemption for Cloud Software Transactions
- Idaho Enacts Click-Through Nexus Legislation
- Georgia Enacts Economic Nexus and Reporting Requirements Legislation
- South Dakota v. Wayfair Supreme Court Experience
- Why Your Business Needs an Automated Sales Tax System
- Kentucky Enacts Economic Nexus Legislation
- Liner Carts Subject to Partial Manufacturing Exemption in Indiana
- Quebec Enacts QST Obligations for Non-Resident E-Commerce Sellers
- Destination Management Company’s Transfers of Property and Related Services are Exempt in California
- West Virginia Enacts Exemption for Repair, Remodeling and Maintenance Services for Certain Aircraft
- Non-Member Fees for Club Services Exempt in New York
- In-State Repair Services for Nonresidents are Taxable in Washington
- Kentucky Expands Sales Tax Base to Include Specified Services
- Illinois Issues Guidance on Applicability of Manufacturing Exemption to Commercial Printing
- Purchase of Copier/Printer for Product Label Printing Exempt in Indiana
- Kentucky Modifies Manufacturing Exemptions for Energy-Producing Fuels and Tangible Personal Property
- Maryland Enacts Manufacturing Incentive Program
- Indiana Offering Voluntary Disclosure Initiative for Certain Online Sellers
- North Carolina Amends Public Utility Definitions
- Separate Exemption Certificates Required for Multiple Locations in Tennessee
- Fuel and Electricity Used to Operate Air Makeup Units Exempt in Wisconsin
- Indiana Grants Predominant Use Exemption to Utilities Purchase
- Information Retrieval Products Taxable in Pennsylvania
- Taxpayer Providing Digital Certificates Does Not Qualify for Human Effort Exclusion
- Texas Updates Rule for Computer Hardware, Programs and Services
- Kentucky Makes Changes to Definition of Prewritten Computer Software
- Alabama Enacts Marketplace Nexus Provisions
- South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In
- Product Classification for Sales Tax: Are You Doing It Right?
- Upcoming Texas Sales Tax Holiday for Water-Saving and Energy-Saving Products
- Drop Shipments: Taxation, Compliance and Planning
- Washington Offers Marketplace Fairness Penalty Reduction Program
- Ohio Legislation Creates Permanent Back-To-School Sales Tax Holiday
- Colorado Department of Revenue Rescinds All Prior Revenue Bulletins
- Are You a Target for a Use Tax Audit?
- Basics of Sales and Use Tax by the Numbers
- Illinois Enacts Economic Nexus Legislation
- Iowa Enacts Remote Seller Nexus Provisions
- Gift Wrap and Gift Wrapping Services Subject to North Carolina Sales and Use Tax
- Ohio Enacts Exemption Eyeglasses and Contact Lenses
- Photograph Tinting and Coloring Services Subject to North Carolina Sales and Use Tax
- Hawaii Enacts Economic Nexus Legislation
- Midwest State Tax Updates You May Have Missed
- SD v Wayfair: The Decision – Day 1 Analysis with Diane Yetter
- Connecticut Enacts Economic, Marketplace, Reporting Nexus Provisions
- Iowa Expands Tax Base to Include Specified Digital Products
- Iowa Enacts Changes to Definition of Manufacturer and Manufacturing
- Missouri Manufacturing Exemption Includes Certain Telecommunications Services
- Missouri to Create Online Sales Tax Mapping Feature
- Louisiana Enacts Economic Nexus Provisions
- South Dakota v. Wayfair is Decided: What Does It Mean for You?
- U.S. Supreme Court Issues Decision In South Dakota v. Wayfair
- Wisconsin Requires Remote Sellers to Collect Sales Tax
- New Jersey Enacts Tax Amnesty Bill
- Louisiana Decreases Sales Tax Rate
- Utah Enacts Economic Nexus Legislation
- Idaho Enacts Affiliate Nexus Provisions
- Massachusetts Creates Permanent Annual Sales Tax Holiday
- Wisconsin Enacts Back-to-School Sales Tax Holiday
- Louisiana Decreases Tax Rates on Telecommunications Services and Prepaid Calling Cards
- Louisiana Issues Bulletin on Business Utilities Tax Rate
- Wisconsin Provides Guidance on Lodging Marketplace Tax Duties
- Arkansas Discusses Grounds to Cancel Sales and Use Tax Permits
- Waste Disposal Company Qualifies for Indiana Exemption as Public Transportation Provider
- Louisiana Enacts Provisions for Paid Tax Preparers
- Sales Tax Holiday Season is Here
- Nebraska to Enforce Remote Seller Sales Tax Collection
- Washington Issues Guidance for Remote Sellers following Wayfair Decision
- North Carolina Imposes Economic Nexus Threshold
- Michigan to Require Remote Seller Sales Tax Collection
- D.C. Increases Sales and Use Tax Rate
- New Jersey Issues Notice Regarding Economic Nexus
- Back to School for Tax Professionals Too
- Michigan Warns Taxpayers of Tax Application Scam
- Georgia Suspends Collection of Sales Tax on Jet Fuel
- Local Agencies in California Prohibited from Taxing Groceries
- Arkansas Issues Guidance on Taxability of Digital Subscriptions
- Missouri Localities Vote Down Use Tax on Remote Sales
- Maryland Passes Emergency Economic Nexus Rule
- Arizona Unveils New Online Option for Taxpayer Appeals
- North Carolina Issues Guidance on Timely Mailing of Tax Returns and Other Documents
- Cloud-Based Website Hosting Services Taxed in Texas
- Minnesota Issues Sales Tax Guide for Hotels and Other Lodging Establishments
- Florida Establishes Sales Tax Credit Scholarship Program, Effective October 1, 2018
- U.S. House Bill Would Limit State Authority for Remote Seller Sales Tax Collection
- Colorado to Require Remote Seller Sales Tax Collection
- South Dakota Imposes Marketplace Facilitator Provisions
- Case Study: How Local Taxes Can Impact Small Businesses
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- Sales Tax for Services: Side by Side Invoice Comparison
- Passion and Intrigue
- House Introduces Online Sales Simplicity and Small Business Relief Act of 2018
- October 1, 2018 Remote Seller Deadline for Multiple States
- Nevada to Enforce Economic Nexus Regulation
- Arkansas Issues Opinion Regarding Sourcing Rules for Local Sales Tax
- West Virginia Creates Economic Nexus Provisions
- Airline Entitled to Virginia 90 Continuous Days Exemption on Hotel Rooms
- New Jersey Enacts Economic Nexus Legislation
- 3 Ways that SD v. Wayfair Will Impact Retailers (And What To Do About It)
- State Notices & Resources for Remote Sellers
- Arizona TPT License Renewals Due January 1, 2019
- D.C. Passes Economic and Marketplace Nexus Legislation
- New Jersey Enacts Marketplace Nexus Legislation
- Out-of-State Businesses Doing Hurricane Florence Repair Work Not Required to Register or File and Pay South Carolina Taxes
- Remote Seller’s Sales Fulfilled from Third-Party Warehouse Taxable in Missouri
- South Carolina Finalizes Economic and Marketplace Nexus Ruling
- Mobile Application Program and Bundled Services Subject to Texas Sales Tax
- Artificial Intelligence, Robotics, and the Future of Tax Automation
- Online Travel Companies Responsible for Hotel Occupancy Taxes in Pennsylvania
- Washington Provides Guidance on Taxability of Federal Government Employee Purchases
- Software as a Service Taxable in Rhode Island, Effective October 1, 2018
- Washington Issues Guidance on the Taxability of Unredeemed Gift Cards
- Certain Cleaning Services Exempt from New York Sales Tax
- California Issues Guide for Manufacturing and Research & Development Partial Exemption
- Manufacturing Sales Tax Exemptions: Making the Case
- Connecticut Updates Voluntary Disclosure Program
- New Mexico Announces Tax Amnesty Program
- Nevada Voters Approve Exemptions for Feminine Hygiene Products and Medical Equipment
- Giving Thanks to this Monumental Sales Tax Year
- Ohio Now Accepts Cryptocurrency as Tax Payment
- Glucose Testing Meters, Test Strips, Lancing Devices and Lancets Exempt in Vermont
- Connecticut Updates Guidance on How Materialmen May Use Pay-When-Paid Method
- Tennessee Explains Application of Sales Tax to Restaurant Gift Cards
- Cincinnati Reds Win Tax Case: Promotional Items Qualify for Ohio Resale Exemption
- Michigan Announces New Form for Customer Refund Requests
- Royalties Paid for Intellectual Property Exempt in Pennsylvania
- California Issues Guidance Regarding Taxability of Sales to U.S. Government
- How Sales Tax on Construction Works for Buyers and Sellers
- California to Enforce Remote Seller Tax Collection Requirements
- 2018 Sales Tax by the Numbers
- Use of Cloud Software Services via Hotel Internet Exempt in Indiana
- Tablet Rental Charges for Restaurant Subject to South Carolina Sales Tax
- Nebraska Provides Updated Charge Card Information for Exempt Federal Employee Purchases
- Top 2018 Sales Tax Developments and 2019 Predictions from Sales Tax Pros
- Prepaid MTS Sellers to Stop Collecting State MTS Surcharge, Begin Collecting 911 Surcharge in California
- Virginia Pre-Files Economic and Marketplace Nexus Legislation
- Texas Amends Rules for Remote Sellers to Establish Economic Nexus
- West Virginia Announces Remote Seller Registration Webpage
- Arkansas Decreases General Sales and Use Tax Rate for Food
- Pennsylvania Releases Guidance on Hotel Occupancy Tax for Booking Agents
- Sales of Digital Goods Taxable in District of Columbia
- Idaho Amends Administrative Rules to Reflect Click-Through Nexus Legislation
- New York Releases Guidance on Economic Nexus Threshold and Requirements for Remote Sellers
- Arkansas Issues Legal Opinion Clarifying Manufacturing Machinery and Equipment Exemption
- Pennsylvania Enacts New Economic and Marketplace Nexus Provisions
- East Coast States Sales Tax Changes to Know
- Arizona Unveils TPT Filing and Payment Program
- Iowa Expands Tax Base to Include Additional Specified Services
- Motor Vehicle Maintenance Contracts Sold to Nonresidents Subject to Tax in Virginia
- Football, Pizza & Sales Tax – A Chat with Faculty Member Jordan Goodman
- Wisconsin Enacts Legislation to Codify Emergency Economic Nexus Rule
- Utah to Increase State Sales Tax Rate
- Indiana Issues Directive on Heavy Equipment Rental Excise Tax
- In-State Visits Created Nexus for Remote Seller in Washington
- Plasma Screening Equipment Not Eligible for Texas Manufacturing Exemption
- Membership Subscription Fees for Legal Support Services Subject to Texas Sales Tax
- Iowa Issues Notice About New Water Service Excise Tax
- Cloud & Software Taxation After South Dakota v. Wayfair
- Online Educational Services Not Subject to Indiana Sales Tax
- Iowa Department of Revenue Explains Sales Tax Responsibilities of Food Manufacturer Remote Seller
- U.S. Federal Government Exempt from Georgia Hotel-Motel Fee
- Hotel Guest Consumables Subject to Texas Sales Tax
- Wyoming Enacts Marketplace Nexus Legislation
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- Talking Sales Tax with Faculty Member Charles Maniace
- Wisconsin DOR Discusses Taxability Issues for Painting and Finishing Contractors
- Non-Profit’s Construction Contract Not Exempt in Texas Since Lease Was Not Sufficiently Long
- Cell Phones Subject to Tax on Full Purchase Price in Michigan
- Software Maintenance Services Not Subject to Colorado Sales and Use Tax
- Items Purchased for Installation on Public Highways and Freeways Not Exempt in Utah
- Idaho Proposes Economic and Marketplace Nexus Legislation
- Arkansas Administrative Decision Examines Taxability of Replacement Part Purchases
- Hazard Removal Services Subject to New Mexico Gross Receipts Tax Since They Were Performed In-State
- Idaho Provides Exemption for Vehicle Accessory Installation Charges
- VAT Terminology 101
- Ohio Updates Manufacturing Sales Tax Rule
- Virginia Enacts Economic Nexus Provisions for Remote Sellers
- Virginia Enacts Marketplace Nexus Provisions
- Women in Sales Tax: Taking on the Business World & Pursuing Their Passion
- Sales of Card Games to Crowdfunding Donors Taxable in Arkansas
- Retailers May Recover North Carolina Tax Paid on Certain Purchases Subsequently Resold Without Being Used
- Provision of Personnel to Manufacturer Not Taxable as Employment Service in Ohio
- Company Could Issue Exemption Certificate to Purchase Materials for Construction Services Provided to Federal Government
- Home Improvement Labor Subcontracted by Big Box Retailer is Subject to Iowa Sales Tax
- Economic Nexus State by State Chart
- Nebraska Codifies Economic Nexus and Enacts Marketplace Nexus Legislation
- Kentucky Enacts Marketplace Nexus Provisions
- North Dakota Enacts Marketplace Nexus Legislation
- Kentucky Enacts Exemption for Specified Services if Certain Conditions Are Met
- Manufacturer Not Entitled to Exemption on Natural Gas Used for Heating Buildings in Ohio
- Massachusetts Makes Changes to Small Business Energy Exemption
- Utah Provides Guidance on Taxability of Sales of Electricity under Renewable Energy Contracts
- North Carolina Codifies Economic Nexus Provisions
- West Virginia Codifies Economic Nexus Provisions and Enacts Marketplace Nexus Legislation
- Utah Enacts Law for Marketplace Facilitators
- Arkansas Enacts Economic and Marketplace Nexus Legislation
- What Activities Qualify for a Sales Tax Exemption?
- Hawaii Enacts Legislation with Marketplace Nexus and Notice & Reporting Requirements Provisions
- Idaho Enacts Economic and Marketplace Nexus Legislation
- Rhode Island Enacts New Economic and Marketplace Nexus Provisions
- New Mexico Enacts Economic and Marketplace Nexus Legislation
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- California Enacts Marketplace Nexus Provisions, Changes Economic Nexus Threshold
- New York Enacts Marketplace Nexus Provisions
- Mississippi Enacts Changes to Annual Back to School Sales Tax Holiday and Creates New Nonprofit Exemptions
- Indiana Enacts Marketplace Nexus Legislation
- Tariffs Included in Purchase Price in Wisconsin
- Illinois Amends Voluntary Disclosure Procedure
- Maryland Enacts Exemption for Commercial Building Cleaning Services
- What do I need to know about the Wayfair case and economic nexus?
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- Tips and Word-for-Word Scripts to Use in Audit Negotiations
- Texas Authorizes State Comptroller to Establish Uniform Local Tax Rate for Remote Sellers
- Oklahoma Enacts Changes to Economic Nexus Provisions
- Tennessee Enacts Legislation to Enforce Economic Nexus Rules
- Massachusetts Court Dismisses Lawsuit Regarding Retroactive Application of Economic Nexus Regulation
- Oklahoma Extends Enterprise Zone Incentives
- Online Subscription-Based Educational Curriculum Not Taxable in Texas
- Fun Sales Tax Facts Across the States
- Illinois Introduces New Tax Amnesty Program
- Vermont Enacts Marketplace Nexus Legislation
- Arizona Enacts Economic and Marketplace Nexus Legislation
- Texas Enacts Marketplace Nexus Legislation
- Colorado Codifies Economic Nexus Rule and Enacts Marketplace Nexus Legislation
- Maryland Enacts Marketplace Nexus Legislation
- South Dakota vs. Wayfair: One Year Later
- Illinois Enacts Marketplace Nexus Legislation
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- Hawaii to Require Mandatory Electronic Filing for Certain Tax Types
- Retailers Allowed to Pay Sales Tax on Products Sold to Customers in Texas
- Nevada Enacts Marketplace Nexus Legislation
- CBD Products Subject to Tax in Louisiana, Effective January 1, 2020
- Louisiana Enacts Exemption for Antique Cars
- What’s Use Tax Like Post SD v. Wayfair?
- Wisconsin Raises Occasional Sale Exemption Threshold for Antique and Other Sellers
- Tennessee Enacts Exemption for Materials Used to Construct Warehouse or Distribution Facilities
- Alabama Updates Amnesty Provisions for Eligible Sellers in Simplified Sellers Use Tax Remittance Program
- Illinois Expands Manufacturing Machinery and Equipment Exemption
- California Limits Lookback Period for Certain Marketplace Sellers
- Leadership vs. Management
- Alabama Supreme Court Holds That All Computer Software is Taxable
- Pennsylvania Codifies Economic and Marketplace Nexus Provisions, Repeals Notice and Reporting Option
- Wisconsin Enacts Marketplace Nexus Legislation
- Maine Enacts Marketplace Nexus Legislation
- Tennessee Legislation Requires Out-of-State Dealers to Provide Local Sales Information, Eliminates Flat Rate Local Tax & Adds SST Sourcing Rule
- 23 Years of Sales Tax Institute
- Taxpayer’s Services Qualify as Nontaxable Professional Services in South Carolina
- Mississippi Amends and Creates Data Center Exemptions
- Georgia Extends Exemptions for Nonprofit Volunteer Health Organizations
- Illinois Re-Enacts the Repealed Click-Through and Affiliate Nexus Provisions
- Louisiana Releases Additional Remote Seller Guidance
- New Hampshire Enacts Legislation to Protect In-State Sellers Post-Wayfair
- West Virginia Enacts Back-to-School Sales Tax Holiday
- Massachusetts Establishes New Economic Nexus Threshold and Enacts Marketplace Nexus Legislation
- The Southern States’ Reaction to SD v. Wayfair; A Summary
- Tennessee Makes Changes to Professions Subject to Professional Privilege Tax
- Florida Provides Guidance on Application of Discretionary Sales Surtax
- Oklahoma Makes Amendments to Medical Equipment Exemption
- Georgia Extends Exemption for Competitive Projects of Regional Significance
- Kansas Releases Unprecedented Remote Seller Policy
- Prohibition on Taxation of Prescription Drugs Includes Medical Devices in Louisiana
- North Carolina Expands Applicability of Sales Tax to Digital Property
- Sales Tax Industry: Bigger Than You Think!
- Sales Tax Registration – What Is It and Why Do You Need To Do It?
- Medical System Subject to Tax in Missouri
- Connecticut Increases Tax Rate on Most Digital Goods and Certain Software
- Oklahoma Tax Commission Enhancing Encryption Methods for Taxpayers
- Alaska City to Impose Requirements for Remote Sellers and Marketplace Facilitators
- South Carolina Holds that Amazon Owes Tax on Pre-Wayfair Third Party Sales
- The Social Impact of Sales Tax
- Ohio Enacts New Economic Nexus Provisions and Marketplace Nexus Legislation
- District of Columbia Increases Tax Rate on Soft Drinks
- Washington Issues Guidance on Taxability of Bitcoin-Related Activities
- New Jersey to Phase Out Sales Tax on Medical Cannabis
- Washington Issues Guidance on Taxability of Renewable Natural Gas
- New Jersey Limits Scope of Transient Accommodations Subject to Taxes and Fees
- California Enacts Exemptions for Diapers and Menstrual Hygiene Products
- Cloud Accounting Podcast on Wayfair Decision
- New to Selling Online? The Top 4 Considerations for Sales Tax
- District of Columbia Repeals Sales Tax Exemption for Qualified High Technology Companies
- Washington Converts Nonresident Exemption to Remittance Program
- Colorado Increases and Caps Vendor Allowance on Sales Tax
- Remote Seller of Exempt Products Has Economic Nexus in Colorado
- Pre-Installation Telecommunications Component Parts Taxable in California
- Meet the 2019 Sales Tax Nerd Award Winner: Cherie Julius
- Arizona TPT License Renewals Due January 1, 2020
- How the West Has Responded to Wayfair
- Nebraska Announces Temporary Penalty and Interest Relief for Certain Remote Sellers and Marketplace Facilitators
- Ohio Enacts Exemption for Feminine Hygiene Products and Incontinence Products
- Utah Issues Guidance on Business Activities and Sales Tax Nexus
- The Top 5 Reasons We’re Feeling Grateful in 2019
- Oregon Enacts New Gross Receipts Tax
- North Carolina Enacts Marketplace Nexus Legislation
- Florida Reduces Sales Tax Rate for Rental, Lease, or License to Use Real Property
- D.C. Consumer Use Tax to Be Filed on Online Portal, Effective November 20, 2019
- New Home Rule City Established in Colorado
- Drop Shipment Myths Debunked
- Washington Enacts B&O Tax Surcharge on Services and Increases B&O Tax Rate on Financial Institutions
- Michigan Enacts Marketplace Nexus Legislation
- Point-of-Sale Services Subject to Washington Sales and Use Tax
- Chicago Increases Personal Property Lease Transaction Tax, Effective January 1, 2020
- Video Streaming Services Subject to Tax in Kentucky
- Pennsylvania Issues Guidance on Requirements for Use of Direct Pay Permits
- 2019 by the Numbers
- Philadelphia Adopts Economic Nexus Provisions for Business Income and Receipts Tax
- Texas Adopts Economic Nexus Provisions for Franchise Tax
- Utah Repeals Legislation that Expanded Taxation to Specified Services, Repealed and Created Exemptions
- Sales and Installation of Computer Cabling Are Exempt in Ohio
- Sellers May Be Contacted About Other Taxes Under New Streamlined Sales Tax Governing Board Rule
- Sales Tax Nuances of Trade Show Attendance
- 2020 Sales Tax Legislative Outlook
- Total Amount of Bundled Transaction Subject to Tax in Alabama
- Delivery Method Changes Everything: Navigating Sales Tax on Intangible Goods
- Membership Fees Subject to Tax in Pennsylvania
- Alaska Remote Seller Sales Tax Commission Approves Remote Seller Sales Tax Code
- Tax Refund for Gift Card Promotion Denied in New York
- Electricity to Power HVAC Units for Telecommunications Equipment Exempt in Kansas
- Washington Updates Taxability Rule on Political Subdivision Sales and Purchases
- Georgia Enacts Marketplace Nexus Provisions
- Thriving ‘Deep in the Weeds’: Spotlight on Basics Course Alum, Monica Schaefer
- New York Implements Paper Carryout Bag Reduction Fee
- Online Software Subscription Fees Taxable in Massachusetts
- Software Subscription Services Subject to Tax in South Carolina
- Vermont Issues Updated Guidance for Construction Contractors
- Wisconsin Baseball Stadium Sales Tax Ends March 31, 2020
- Washington Enacts Exemptions for Solar Energy Systems
- How States Tax Rentals of Tangible Personal Property
- Texas Issues Updated Guidance on Taxability of Educational Products and Services
- Chicago Updates Cloud and Software Lease for Release Rule
- Refund Denied in Washington Since Taxpayer Website Advertised Tax Included
- Illinois Issues Guidance on Parking Excise Tax
- Coronavirus Tax Filing Relief & Resources
- South Carolina Issues Changes to Residential Electricity and Fuel Exemption
- New York Repeals Exemption for Distribution of Gas or Electricity Purchased from Non-Vendors
- Tennessee Issues Guidance on Exemption for Agricultural Water
- New Jersey Enacts Exemption for Energy and Utility Services Provided to Recovered Materials Manufacturing Facilities
- Taxpayer Allowed Minnesota Industrial Production Exemption on Natural Gas and Electricity Purchases
- Words of Wisdom from Women in SALT
- Washington Enacts Additional Service and Other Activities B&O Tax Rate to Fund Workforce Education
- Puerto Rico Enacts Temporary Exemptions for COVID-19
- North Carolina Issues Marketplace Facilitator Guidance for Auctioneers
- British Columbia Extends Tax Filing and Payment Deadlines due to COVID-19
- Metallurgical Coke Did Not Qualify for Manufacturing Chemical Exemption in Illinois
- Arkansas Discusses Application of Manufacturing Machinery and Equipment Exemption
- Processor’s Purchase of Utilities Not Exempt in Indiana
- CAT’s Out of the Bag: A Look at Gross Receipts Taxes in No Sales Tax States
- Tennessee Enacts Marketplace Nexus Legislation
- California Announces Sales Tax Payment Plan for Small Businesses due to COVID-19
- Missouri Denies Resale Exemption to Seller of Hotel Room Furnishings
- Washington Enacts Exemption for Feminine Hygiene Products
- Mississippi Issues Guidance on COVID-19 Relief Efforts
- Cylinder Rental Fees Taxable in Wyoming Since They’re Not Demurrage
- COVID-19 Tax Relief, Nexus, and Audit Updates
- Ride-Sharing Service Providers Required to Collect Tax in Georgia
- Entertainment Center Not Subject to Virginia Tax on Points Used to Activate Games and Rides
- Wayfair Decision Not Applicable to Remote Seller’s Refund Request in Rhode Island
- Lawn Care Company Does Not Qualify for Michigan Agricultural Exemption
- Church’s Purchases of Supplies and Food Not Exempt in Arkansas
- Indiana’s Temporary Storage Exemption Does Not Apply to Taxpayer’s Purchase of Computer Software
- Home Staging Provider’s Service Charges Exempt in Virginia Since Separately Stated on Invoice
- Cook County Illinois Will No Longer Collect Amusement Tax on Paid Television, Effective April 1, 2020
- Score New Wins at Work with a Network of Sales Tax Allies
- State by State Exemption Certificate Guide
- Digital Planners and Educational Video Courses Taxable as Digital Goods in Arkansas
- Sales of Coffee and Tea Brewing Equipment Qualify for Reduced Manufacturing Rate in Alabama
- Maryland Enacts Exemption for Hearing Aid Items
- Concrete Mixing Services Exempt in South Carolina
- Support Components for Building Signs Taxable as Tangible Personal Property in Virginia
- Peer-to-Peer Car Sharing Services to Remain Taxable in Maryland
- Which Organizations Are Exempt from Sales Tax?
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- Louisiana Enacts Marketplace Nexus Legislation
- Chicago Extends Tax Payment Due Dates due to COVID-19
- Rhode Island Issues Guidance on Telework During COVID-19 Pandemic
- Maryland Enacts Sales Tax Exemption for Qualified Data Centers
- D.C. Provides Guidance on Restaurant Sales Made Through a Marketplace Facilitator
- Arkansas Issues Guidance Regarding Filing Obligations of Marketplace Sellers
- 3 Questions to Ask Yourself (Right Now!) if You’re a Remote Out-of-State Seller
- Internet Access Service Charges Exempt in Wisconsin Beginning July 1, 2020
- North Carolina Expands Large Fulfillment Facility Exemption
- Internet Access Service Charges Exempt in South Dakota Beginning July 1, 2020
- Internet Access Service Charges Exempt in Texas Beginning July 1, 2020
- Ohio Issues Guidance on Taxability of Electronic Information Services
- North Carolina Enacts Exemptions for Certain Digital Goods
- How to Run a Well-Oiled Sales Tax Team
- Mississippi Enacts Marketplace Nexus Legislation
- New Mexico Enacts COVID-19 Tax Relief Bill
- Arkansas Issues Guidance on Taxability of Virtual Services
- Tennessee Issues Guidance on One-Time Sales Tax Holidays for 2020
- Pros and Cons of Sales Tax Voluntary Disclosure Agreements
- Sales Tax Institute Book Club: The Fire Next Time by James Baldwin
- What Marketplace Sellers Need to Know about Sales Tax Nexus
- Sales Tax for Drop Shipments Explained Video
- New Jersey Will Allow Digital Signatures on Some Filings Due to COVID-19
- Iowa Enacts Change to Persons Eligible for Manufacturing Exemption
- Instructor-Led Live Online Courses Not Taxable in Tennessee
- Louisiana Enacts Tax on Fantasy Sports Revenues
- Celebrating a Year of Excitement and Challenges
- Nevada Enacts Legislation with Tax Amnesty Provisions
- Virginia Denies Request for Reconsideration of Tax Determination on Lease/Purchase Transaction
- New Mexico Extending Modifications to its Enforcement Efforts Due to COVID-19 Through August 31
- Taxpayer Not Entitled to Relief Based on Advice from Previous California Audit
- Medical Instruments Shipped with Tangible Personal Property Subject to Use Tax in Michigan
- COVID-19 Charges Subject to Tax in South Carolina
- Not-To-Be-Missed Sales Tax Updates out of the Midwest
- California Disallows Taxpayer’s Claimed Credit for Overpayment Made in Previous Period
- Programming and Trip Charges Subject to Tax in Virginia
- Safety Manager Services on Construction Sites Taxable in New York
- Minnesota Updates Guidance on Exemptions for Utilities used in Production
- Retailer’s Sale and Installation of Appliances Not Exempt in Illinois
- Arizona Approves Abatement of Penalties on TPT due to COVID-19
- PPE Sold to or Purchased by State of California is Exempt
- Massachusetts Provides Guidance Regarding Electronic Signatures
- Louisiana Increases Vendor’s Compensation Rate
- Top 3 Things New Business Owners Need to Know About Sales Tax
- Food Delivery Services Exempt in Mississippi
- Alabama Denies Taxpayer Appeal Since Tax Assessment Was Not Final
- Electronic Gaming Devices Properly Taxed as Games of Entertainment in Maryland
- California Disallows Resale Exemption for Contractor Who Used Purchased Materials
- Georgia Issues Guidance Regarding Exempt Nonprofit Organizations
- Ohio Provides Guidance on Sourcing for Marketplace Facilitators
- Order Management Services Taxable as Data Processing in Texas
- Sales Tax Institute Book Club: White Fragility by Robin DiAngelo
- Alabama Tax Licenses Must Be Renewed Annually
- Arizona TPT Electronic Filing Threshold Lowers on January 1, 2021
- Retailer Required to Report and Collect Use Tax on Online Sales Based upon Customer Location in Missouri
- Backup Service Exempt as Nontaxable Computer Software and Related Services in Colorado
- Tennessee Issues Guidance on Taxability of Pre-Recorded Videos of Online Courses
- Taxing Digital Goods and Services: Recent Shifts and Trends
- Drive, Determination, and Dedication: Spotlight on Kelly Smith, 2020 Sales Tax Nerd Award Winner
- Arizona to Discontinue Mailing of Paper TPT Returns
- Vermont to Require Marketplace Facilitators to Collect Universal Service Charge
- West Virginia Provides Updated Guidance for Voluntary Disclosure Agreements
- Purchases Made Prior to Eligibility Date Did Not Qualify for Oklahoma Sales Tax Exemption
- Membership Fees Not Taxable as Lump-Sum Admission Fees in Alabama
- Cloth Face Masks are Exempt from Pennsylvania Sales Tax
- Kansas Provides Guidance on Taxation of Digital Currency
- IT Service Agreement Taxable as Service Contract in North Carolina
- Taxpayer Required to Provide Exemption Documentation Upon Audit in Virginia
- South Carolina Announces New Consolidated Sales Tax Return Filing Option
- Arizona Adopts Rule Amending Treatment of Gratuities for TPT
- Digital Reassignment of Inventory Creates Substantial Nexus in Washington
- Tennessee Issues Ruling on Tax Treatment of Household Appliances
- Michigan Holds that Recycling Machines Qualify for Industrial Processing Exemption
- Key Sales Tax Updates Affecting the Northeast
- Los Angeles Offers Tax Amnesty Program on Numerous Taxes
- Chicago Increases Personal Property Lease Transaction Tax, Effective January 1, 2021
- Colorado Enacts COVID-19 Tax Relief for Restaurants, Bars and Mobile Food Vendors
- California Offers COVID-19 Relief for Small Business Owners
- Tennessee Issues Guidance on Applicability of Marketplace Nexus Legislation to Other Taxes
- Sales Tax Institute Book Club: The Five Dysfunctions of a Team by Patrick Lencioni
- Massachusetts Enacts Provision for Accelerated Sales Tax Remittance
- Wisconsin Issues Guidance on Taxability of Educational Products, Goods and Services
- Colorado Amends Administrative Rule to Clarify Taxation of Digital Goods
- 2020 Year in Review
- Remote Retailers to Collect Illinois ROT at Destination Rate, Effective January 1, 2021
- Illinois Makes Changes to Taxation of Wine Sales by Remote Sellers
- Portable Toilet Rentals Subject to Tax, Not Exempt as a Service in Missouri
- New York Announces COVID-19 Tax Relief for Restaurants and Food Service Establishments
- Streamlined Sales Tax Agreement is Amended to Revise Amnesty Qualifications
- Texas Issues FAQs for Remote Sellers and Marketplace Providers and Sellers
- Top 3 Reasons to Participate in Streamlined Sales Tax
- Manufacturing Exemptions Do Not Apply to Block Chain in Kentucky
- Louisiana Remote Sellers Commission Announces It Will Develop Tax Refund Policy
- Online Delivery Forum Is Not Required to Collect and Remit Tennessee Sales Tax
- City of Chicago Announces Economic Nexus Provisions
- Post-Wayfair Remote Seller Nexus: What’s Going on in the Southeast?
- Iowa Provides Guidance on Exemption for Computers and Computer Peripherals
- Canada Announces Temporary GST and HST Relief for Face Masks and Face Shields
- Apple Amends and Expands Complaint Against Chicago Streaming Tax
- Pennsylvania Announces Voluntary Compliance Program for Retailers with Inventory In-State
- Services to Measure Advertising Effectiveness Are Taxable in New York
- Maryland Enacts New Tax on Digital Advertising
- Elective Ultrasound Service Found Taxable in California
- Delaware Begins 2021 Unclaimed Property Voluntary Disclosure Agreement Program
- Maine Extends Sales Tax Nexus Relief for COVID-19 Through 2021
- Maryland Expands Tax on Digital Goods
- Nebraska Provides Guidance Document on Use Tax
- Texas Provides Guidance Regarding Manufacturing Exemptions
- Wisconsin Removes Economic Nexus Transaction Threshold
- How States Will Use Sales Tax to Recover Lost Revenue from the Pandemic
- North Carolina Letter Ruling Addresses Taxation of Cloud-Based Software Application Access
- Women to Watch in Sales Tax: A Celebration of Women in the Field
- Virginia Temporarily Exempts Personal Protective Equipment from Sales Tax
- Washington Amends Lease and Rental Excise Tax Rule for Certain Construction Scenarios
- Certain wall partitions qualify for capital improvements exemption from New York sales tax
- Cement Company Activities Qualify as Processing Activities Under Nebraska Advantage Act, Not Manufacturing
- Nebraska Supreme Court Holds that Sales Tax is Due on Telecommunications Construction Company’s Purchase of Materials and Furnishing of Services That Used Those Same Materials
- Hotel Rooms Booked through Marketplace Facilitators are Subject to West Virginia Hotel Occupancy Tax
- Tennessee Enacts Exemption for Certain Film Productions
- North Dakota Enacts Sales and Use Tax Exemption for Senior Citizen Organizations
- Florida Supreme Court Declines Review of Airbnb Short-Term Rental Local Tax Dispute
- California Superior Court Bars CDTFA from Applying Sales Tax Regulation to Certain Sales of Bundled Cell Phones
- Virginia Department of Taxation Provides Guidance on New Vehicle Sharing Tax
- Virginia Telecommunications Services Provider Denied Sales and Use Tax Exemption
- North Carolina Rules Subscription Fees for SaaS Not Subject to Sales Tax
- New York Clarifies that Certain Database Service is not Subject to Sales Tax
- Best Practices for Construction Contract Planning
- Florida Enacts Economic and Marketplace Nexus Legislation
- The Sales Tax Institute Book Club: Thanks for the Feedback
- South Carolina Extends COVID-19 Related Remote Employee Tax Relief
- Kentucky Amends Remote Seller and Marketplace Facilitator Registration Requirements
- Indiana Telecom Companies Receive Refund for Taxes Paid for their Associated Companies
- A Virginia Internet Service Provider Properly Denied Sales Tax Exemption
- Payments Made by Wireless Service Carriers to Phone Retailer to Discount Phone Purchase Prices Should be Included in Taxable Sales Price in Maine
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- Kansas Enacts Economic and Marketplace Nexus Legislation Following Veto Override
- West Virginia Enacts Repair, Remodeling, and Maintenance of Aircraft Exemption
- Taxpayer‘s Online Webcasting and Virtual Communication Solution Not Subject to New York Sales Tax
- Tennessee Governor Signs New Law Providing Sales and Use Tax Exemption to Certain Online Continuing Education Courses
- Arkansas Includes Electronic Devices for Sales Tax Holiday
- Louisiana Taxpayer’s Caustic Chemicals Qualify for Pollution Control Sales Tax Exemption
- Arkansas Supreme Court Affirms Manufacturer’s Exemption for Steel Grit
- New Idaho Law States Purchasers Bear the Burden of Validating Exemptions
- Oklahoma Enacts Exemption for Non-Profit Organizations Constructing Affordable Housing for Low Income Residents
- Iowa Adopts New Rules Related to Bundled Transactions and Specified Digital Products
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- North Carolina Provides Guidance About Taxability of Certain Digital Property to Taxpayer
- Tennessee Taxpayers May Request Refunds Directly From the State
- Maryland Offers Increased Vendor Credits for March, April, and May Returns Filed by July 15, 2021
- The State of Louisiana Announces Voters Will Decide to Overtake the Sales Tax Collection System
- Southwest Sales Tax Updates
- Colorado Enacts New Legislation Codifying Treatment of Digital Goods as Tangible Personal Property
- Connecticut Passes Law to Create Tax Amnesty Period Beginning November 1, 2021
- Pennsylvania Updates Guidance on Telework and Nexus
- New York Releases Advisory Opinion on Software and Consulting Services
- Colorado General Assembly Has Extended the Deadline for Destination Sourcing for Small Businesses
- Washington DOR Issues Guidance Regarding Location of Sale for Sales Tax Collection
- Three Years of South Dakota v. Wayfair
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- Selling Abroad? July 1 Sales Tax Changes in Canada and the European Union You Should Know
- Massachusetts Rules Software Apportionment Rules Can Be Used for Abatement and Refunds
- Governor of Minnesota Approves Omnibus Tax Bill, Including Phase Out of Accelerated June Payments, New Exemptions for School Groups and Public Safety Facilities
- Canadian Laws for Non-Resident Vendors of Digital Products and Services, Users of Fulfillment Warehouses, and Short-Term Rentals Come into Effect
- Delaware Adds Cryptocurrency to Unclaimed Property Reporting Requirement
- New Mexico Implements Destination Based Sourcing Rules
- Missouri Officially Enacts Economic Nexus and Marketplace Facilitator Laws
- European Union Rolls Out New Rules to Simplify VAT Collection for Cross-Border Online Sellers
- Ohio Repeals Sales Tax On Employment Services
- Rhode Island Extends Deadline for Sales and Use Tax Exemption Certificates
- Three Years of South Dakota v. Wayfair: Marketplace Nexus
- Three Years of South Dakota v. Wayfair: Local Tax Issues
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- Maine Passes Act Removing Transaction Count From Economic Nexus Threshold
- Tennessee One Year Sales Tax Holiday on Gun Safety Devices Begins
- Arizona Retail Definition and Exemptions Standardized Across All Municipalities as of June 30, 2021
- Louisiana Will Exempt Diapers and Feminine Hygiene Products
- Maine and Texas Governors Sign Sales Tax Exemptions for Firearm Safety
- Arizona Formally Codifies Exemptions for Indian Tribes
- British Columbia Adopts Provincial Sales Tax Requirements for Canadian Remote Sales and Foreign Software
- West Virginia Provides Information on Sales Tax for Sales of Small Firearms and Ammunition
- Michigan Appeals Court Upholds Ruling that Direct Mail Advertising Mailed to Customers in State Not Subject to Use Tax
- Washington State Rules Against For-Profit College in Business and Occupation Tax Ruling
- Cities File Suit Against Texas Comptroller Over Sourcing Rule Change
- New Jersey to End Waiver of Sales Tax Nexus for Remote Employees Effective October 1, 2021
- Connecticut Provides Sales Tax Relief for Meal Sellers
- Illinois Removes Trade In Value from Selling Price Definition
- Kentucky Enacts Manufacturing Electricity Exemption for Mining of Cryptocurrency
- Ride Share Vehicles in Washington Exempt from Sales Tax
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- Washington Provides Clarity on Application of Sales and B&O Tax to Online Classes
- Hawaii Clarifies Sales Tax Treatment of Software
- The Oklahoma Tax Commission Revised Sales and Use Tax Rules on Multi-Level Sales
- Missouri Taxpayer with Civic Exemption Status Denied “Pass-Through” Exemption for Construction Project
- Alaska Introduces Bill That Would Create State Sales Tax, Adopt Streamlined Sales Tax
- Marketplace Sellers Can Claim Sales Tax Credits Under Illinois Law
- Sales Tax Institute Book Club: Contagious Culture by Anese Cavanaugh
- Colorado Department of Revenue Issues Conclusion on Sales and Use Tax for Online Education Platforms
- Washington Requires Businesses to Charge and Collect Sales Tax for Reusable Carryout Bags
- California Clarifies Relationship Between Marketplace Sales and Drop Shipments
- Western State Sales Tax Updates
- California Imposes New Marketplace Facilitator Requirements
- Craig, Alaska Designated November 27, 2021 as a Sales Tax Free Day
- British Columbia Has Extended Their Rebate Period on Select Machinery and Equipment
- Pennsylvania Clarifies Taxability of Remote Help Supply Services
- Texas Court Dismisses Local Franchise Fee Suit Against Streaming Companies
- Arizona Requires Peer-to-Peer Car Sharing Platforms to Pay Transaction Privilege Tax
- Arizona Provides Update on Transaction Privilege Tax
- Don’t be spooked! Sales Tax on Halloween Items
- Employment Services No Longer Subject to Ohio’s Sales and Use Tax
- California State Court Rules that Local Video Service Provider Fees Do Not Apply to Streaming Video Providers
- Mississippi Amends Tax Treatment of Cloud Computing
- Tennessee Rules Online Cloud-Based Platforms Not Taxable
- Wisconsin Proposes a Bill to Exempt Diapers and Feminine Products from Sales Tax
- Minnesota Clarified Rules for Non-Profit Sales Tax Exemptions
- Puerto Rico has Joined 45 States in Adopting Economic Nexus
- Iowa Adds Guidance About Sales Tax for Web Hosting Services
- How Home Rule States Have Responded to Wayfair
- Iowa Provides Clarification on Exemption for Solar Energy Equipment
- Bundled Hardware and Software Subscription Subject to Service Occupation Tax in Illinois
- Arizona Business Owner Complains Louisiana Sales Tax is Unconstitutional for Out-of-State Sellers
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- Alabama Blocks City Tax on Railway Fuel Purchases
- Massachusetts Cookie Nexus Challenged
- Manitoba RST will no longer apply to Personal Services
- Alaska Provides Guidance on Sales Tax for Remote Sales
- Texas Determines the Sales and Use Tax Treatment of a Mobile Ordering Application Platform
- California Clarifies Sales Tax for Mixed Newspaper Subscriptions
- Florida Released Publication on P2P Car Sharing Rentals
- The European Union’s Proposed Digital Levy Due to be Removed
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- Minnesota Clarifies Sales Tax for Online Discounts and Alternative Forms of Payment
- New York Grants Sales Tax Refund to Online Loan Marketplace
- Alabama Manufacturer Requests Reduced Machine Rate
- Tennessee Aircraft Repair Sales Tax Exemptions
- California Expands Sales Tax Exemption to Include Electric Power
- Louisiana Online Travel Companies Not Responsible for Taxes on Hotel Bookings
- SST Releases New Exemption Certificate
- Illinois Clarifies Taxation of Software as a Service
- California Court Dismisses Amazon Seller Lawsuit against California Department of Tax and Fee Administration
- County Fair Associations Exempt From Sales Tax in Texas
- Tennessee Repeals Rule Regarding Drop Shipments
- Washington Taxpayer Denied M&E Exemption After Proving to Not be a Manufacturer
- Sales Tax Institute Book Club: Quiet by Susan Cain
- The District of Columbia Exempts At-Home COVID Tests from Sales Tax
- Tennessee Exempts Industrial Machinery Used in Quarries from Sales Tax
- Colorado Extends Small Retailer Sourcing Rules Exemption
- New York Advertising Analysis Service Provider to Collect Sales Tax
- Ohio Explains New Rule Regarding Oil and Gas Production Exemption on Purchased Tangible Personal Property
- Massachusetts Adds New Requirements to MassTaxConnect Returns
- 3 Trending 2023 Sales Tax Issues
- Sales Tax Institute Book Club: Across That Bridge by John Lewis
- DC Short-Term Rental Law Goes Into Effect
- Wisconsin Provides Updates on Use Tax Guidance
- Washington Subjects Computer Storage Space to B&O Tax
- 5 Pieces of Advice from Women to Watch in Sales Tax
- 3 Things E-Commerce Sellers Need to Know About Sales Tax
- New York Guidance on Sales of Solar Energy Systems
- Wisconsin Provides an Unclaimed Property Voluntary Disclosure Program
- Virginia Extends Sales Tax Exemption on Bullion
- Texas Rules Loan Document Packages Subject to Sales Tax
- Top Five Mistakes People Make with Sales Tax
- West Virginia Issues Guidance for Sales Tax Holiday
- New Mexico Creates Gross Receipts Tax Deductions for Sales of Specific Services to Manufacturers
- Ohio Determines Electronic Accounting Transactions are Not Exempt Accounting Services
- Retailer Exempt from Mail Tax in Michigan
- Ohio Supreme Court Upholds Sales Tax Refund for Computerized Services
- Louisiana Provides Guidance on Animal Shelter Construction Sales Tax Exemption
- Missouri Provides Guidance on Taxability of Plumbing and HVAC Services
- Service Providers: Don’t Assume You Are Always Tax-Free!
- States Enact Gas Tax Holidays to Provide Taxpayer Relief
- Michigan Simplifies Taxation of Heavy Equipment Rentals
- Arkansas Rules on Pollution Reduction Equipment Exemptions
- Utah Creates Sales Tax Exemption for Electrical Facilities
- Illinois Makes Cuts to Grocery and Gas Taxes
- Colorado Use Tax Exemption for Construction Materials Used for Public Schools
- Sales Tax Institute Book Club: The Power of Habit by Charles Duhigg
- Sales Tax Registration Questionnaire
- New York Upholds Taxability of Gift Card Promotions
- Certain Agricultural Products Exempt from Sales and Use Tax in Alabama
- Kentucky Provides Emergency Amnesty Program
- Colorado Won’t Require Local Licenses from Remote Sellers
- Michigan Guidance on Prepared Food
- Certain Large Data Centers’ Purchases Exempt from Sales Tax in Nebraska
- State of Connecticut Rules Online Learning Plans Not Taxable as Digital Goods
- Virginia Expands Sales Tax Exemption for Network Equipment
- Why Having a Trusted Sales Tax Advisor Is Vital to the Success of Modern-Day Business
- Marketplace Providers in Wisconsin Must Collect Resort Tax
- State of Minnesota Determines Credit Card Processing Fees Subject to Sales Tax
- Florida Offering Over One Billion In Tax Relief
- 3 Things to Monitor for Sales Tax Economic Nexus to Stay Compliant
- Florida Lowers Electronic Sales Tax Filing Threshold
- Pennsylvania Online Sales Tax System Changing to myPATH
- Utah Issues Guidance on Taxing Sales of Tangible Personal Property Attached to Real Property
- Colorado Imposes New Retail Delivery Fee
- Uniformity is Needed! Key Takeaways from U.S. Senate Finance Committee Hearing on Sales Tax Post-Wayfair
- Washington Enforces Collection of Sales Tax for Renewable Energy Equipment Sales
- Pennsylvania Provides Notice for All Recent Taxability Changes
- Oklahoma Makes Changes to Qualifications of Marketplace Facilitators
- New Louisiana Laws Aiming to Streamline Sales Tax System
- Washington Taxes Account Access Services
- Iowa Updates Sales Tax Base
- Maryland Creates Exemptions for Diapers and Infant Related Products
- Maryland Updates Digital Products Definition with New Exclusions
- Post-Wayfair Landscape in Puerto Rico for Remote Sellers
- North Carolina ruling on taxation of manufacturing machinery and equipment offers a reminder for taxpayers in all states
- Wisconsin clarifies sales and use tax of antiques, crafts and artwork in July fact sheet
- New York Appeals Court ruling on sales tax refund for concrete offers reminder of the critical role invoicing plays in sales tax
- Pennsylvania warns businesses of scam letters impersonating the state’s Department of Revenue
- New Jersey creates an annual sales tax holiday for school supplies, including computers and sports equipment
- Sales Tax Institute Book Club: Red Notice by Bill Browder
- Challenge to Chicago’s streaming tax settled between the city and Apple
- Online learning courses ruled nontaxable in Texas
- Washington issues interim statement regarding the taxability of non-fungible tokens
- Vermont expands sales and use tax manufacturing exemption to include machinery and equipment in integrated production operation
- Michigan Court of Appeals: Recycling machines do not qualify for Industrial Processing Exemption
- Tennessee rules marketplace facilitator fees are not subject to sales tax
- Louisiana establishes multi-parish audit program
- Remote Sales Tax Audits: What to Expect and How to Handle Them
- Texas rules payment card management program is a nontaxable payment processing service
- Arkansas sustains sales tax assessment against company ruled to have sufficient nexus within the state
- West Virginia issues new rule addressing vendor absorption of sales tax
- Penalties still in effect in Virginia even after the elimination of Accelerated Sales Tax
- Tennessee allows a deduction of sales tax to compensate registered vendors and dealers
- The Colorado Retail Delivery Fee: An update two months after launch
- Florida Accepting Electronic Digital Signatures on Tax Forms
- Minnesota Adds NFT Clarifications to Digital Product Sales Tax Fact Sheet
- Wayfair Sues Colorado City and Department of Revenue Over Undue Burdens on Out of State Taxpayers
- Drugs Sold for Clinical Trials are Free from Sales and Use Tax in Tennessee
- Three Georgia Cities to Begin Local Tax Collection in October 2022
- Streamlined Sales Tax Member States Submit New Certificates of Compliance and Update Tax Administration and Taxability Matrices for 2022
- Managing unclaimed property: Understanding dormancy periods, due diligence and escheatment
- Amazon FBA Warehouses in Pennsylvania Doesn’t Establish Physical Presence
- Alabama Denies Exemption Certificate For Contractor After Completion of Government Project
- Colorado Enacts Exemption for Essential Hygiene Products, Effective January 1, 2023
- Idaho Issues New Exemption Certificate for Real Property Contractors
- Missouri Supreme Court Denies Carfax’s Use of Manufacturing Exemption For Their Computer Servers
- Louisiana Sales and Use Tax Commission for Remote Sellers Publishes Rules for Voluntary Disclosures
- The State of New York Maintains that End-of-lease Adjustments for Fleet Cars are Not Eligible for a Sales Tax Refund
- South Carolina Supreme Court Upholds Ruling That Bookstore Membership is Taxable
- California Enacts Sales and Use Tax Exemption for Qualified Hybrid and Zero-Emission Vehicles
- Out-of-State Car-Sharing Platform Not Responsible for Collecting Tax in Texas
- Kentucky Releases Detailed Guidance on the Applicability of Upcoming Changes to Taxable Services for Impacted Industries
- Mississippi Supreme Court Rules That Digital Photos are Exempt from Sales Tax
- Rhode Island Implementing Changes to Sales and Use Tax Return Beginning January 2023
- Wyoming Issues Updated Guidance on Online Travel Companies and Lodging Services
- B.J. Pritchett: Celebrating a Career in Sales Tax
- Retailers’ Fees are Subject to Tax in South Carolina
- Missouri Supreme Court Rules Club Fees Taxable Charges for Recreation, Addresses Use of Letter Rulings
- New Mexico Releases Guidance for Application of Gross Receipts Tax to Lodging Marketplaces
- Virginia Discusses Exemptions for Food and Personal Hygiene Products
- Wisconsin Issues Guidance on Tax Treatment of Non-Fungible Tokens
- Texas Clarifies Manufacturing Exemptions Do Not Apply to Service Providers
- Vermont Updates Cheat Sheet for Taxable and Exempt Items
- Illinois Releases Answers to 2022 Sales and Use Tax Issues Survey
- Tennessee Releases Guidance for Upcoming New Farm Equipment Exemption
- Business License Compliance: The Oft-Forgotten Registration
- Streaming Company’s Platform Credits Not Taxable in Colorado
- Kansas Retiring ST-16 Retailers’ Sales Tax Return
- Georgia Tax Tribunal Orders Uber To Charge Tax On Safe Rider Fee, Pay Uncollected Taxes
- Texas Clarifies Policy Following Letter Ruling that Determined Worker’s Compensation Medical Exams are Subject to Tax
- Meet Nancy Steele, Winner of the 2022 Sales Tax Nerd Award
- South Carolina Updates Guidance on Taxability of Fuel Surcharges
- Ohio Supreme Court Rules NASCAR Licensing Fees Cannot Be Taxed Under State Commercial Activity Tax
- Tennessee Letter Ruling on Data Processing Service
- Tennessee Issues Letter Ruling Clarifying Advertising Services vs Computer Software
- Ohio Clarifies the Definition of Magazines Exempt from Sales Tax
- Missouri Issues Letter Ruling on Taxability of Utilities Sold to Hotels
- Sales by Non-Profit Thrift Store Are Exempt in Missouri
- 2022 Year in Review
- Supreme Judicial Court of Massachusetts Issues Ruling on Cookie Nexus
- Iowa Clarifies the Definition for Sales Tax Enforcement on Recreational Activities
- Minnesota Tax Department Clarifies Inclusion of Services in Sales Tax
- Hawaii Farm’s Guinea Grass is Subject to Tax
- New Jersey Court: Sales Tax Should Not Be Included in Sentencing
- Ohio Expands Bad Debts to Include Tax Paid on Purchases made with Private Label Credit Cards
- North Carolina Supreme Court Rules Against Sales and Use Tax Distinction in Wisconsin Taxpayer’s Appeal
- California OTA Finds CEO Personally Liable for Sales Tax in Company’s Fraudulent Reporting
- Virginia Denies Sales Tax Refund for Reagents used by Medical Diagnostic Testing Provider
- Minnesota Releases Guidance about Services Necessary to Complete a Sale
- South Carolina Public Utilities Cannot Claim Manufacturing Exemption
- Arkansas Confirms Receipts from Sales of TPP Properly Subjected to Tax
- Indiana Rules Rental of Some Equipment Used on Manufacturing/Production Site Tax Exempt
- Alaska Announces Voluntary Disclosure Program
- Hardware Company Sales Not Wholesale, Mississippi Justices Told
- Tribal Owned Contractor Owes Arizona Transaction Privilege Tax
- CA Appeals Court Sides with CDTFA And Amazon in Sales Tax Issue
- Landscaping Services Provided by Construction Company Subject to Tax in Arkansas
- Sweepstakes are Taxable Amusement Service, Texas Court Rules
- Arizona DOR Releases TPT Guidance for Short Term Rentals
- Tax Deadlines Extended by IRS for California Storm Victims
- Pennsylvania Retirement of e-TIDES February 24,2023
- North Carolina Issues Guidance on Dry-Cleaning Solvent Tax
- California Tax Relief for Taxpayers in Humboldt County Directly Affected Earthquake
- Indiana DOR Revises Tax Guidance on Telecommunication Services
- California Issues Guidance on Taxability of Cryptocurrency
- Introducing Our Newest Team Members: A Look into our Growing Company
- Texas Comptroller Explains Remote Seller, Marketplace Tax Policies
- Florida Judge Recommends DOR Finalize $200,000 Tax Bill for Party Equipment Business
- Tennessee Passes Legislation Regarding Taxing Temporary Services
- Indiana Updates Computer Software Guidance Document
- Washington Superior Court Dismisses Case Challenging Tax Collection by Grocery Chains
- Texas Appeals Court Denies For-Profit Correctional Facility’s Use of Government Exemption
- Audit Assessment in Alabama Upheld due to Failure to Maintain Records
- Arizona Appeals Court Re-Affirms State Position on Remote Software Licensing
- Florida State Law on Refunds and Over-collection
- New Mexico Court Rules Staffing Agencies are Obligated to Pay Gross Receipts Tax
- Colorado Implements Single Use Bag Fee and Single Use Plastic Bag Ban
- New York Department of Taxation and Finance Refusal to Issue Certificate of Authority Upheld
- City of Norfolk, VA Loses Bid to Tax Cox for Internet Services
- Illinois Issues Guidance on Taxability of Sporting Event Ticket Sales
- Illinois Amends Administrative Code to Address Specifics of Leveling the Playfield for Out of State Sellers
- Texas Letter Ruling Says Audiovisual and Videoconferencing Equipment and Services are Subject to Tax
- Louisiana Board of Tax Appeals Rules ITFA Prohibits Taxing Cloud Storage
- Sales Tax Institute Book Club: My Beloved World by Sonia Sotomayor
- Taxpayer Doesn’t Meet Definition of Marketplace Facilitator in North Carolina
- Illinois Issued a Letter Discussing Taxability of Various Digital Goods
- Antimicrobial Agents Did Not Qualify for Wholesale Exemption in Alabama
- South Dakota Drops 200 Transaction Count from its Economic Nexus Threshold
- Pennsylvania High Court Rules on Application of Coupons in Sales Tax Calculations
- Collection and Remittance of Tax on Credit Rating Services for Legal Entities Begins July 1, 2023 in Texas
- California Taxpayer Liable for Use Tax on Repair Parts Used for Out-of-State Customers
- CA Extends Tax Deadline for 41 Counties
- Use Tax Accrual: Manual and Automated Options to Keep You Compliant
- Grass Seed and Erosion Control Blankets Exempt as Construction and Building Materials in Colorado
- Wisconsin Determines StubHub is Liable for Sales and Use Tax
- Alabama Extends Filing Deadline for Taxpayers in Declared Disaster Areas
- Advice and Accomplishments of Women in Sales Tax
- Utah to Impose Sales and Use Tax on Sales of Leased Personal Property Effective July 1, 2023
- South Dakota Temporarily Lowers Sales Tax Rate
- Federal Statute Prevents Chicago Imposing Amusement Tax
- Virginia Extends Sales Tax Exemptions for Natural Gas and Oil
- Federal Contractor Required to Pay Washington Use Tax on Design and Engineering Costs Associated with Government Contract
- Washington Finds Utilities Meter Data Management Service to be Exempt
- D.C. Court Affirms the Denial of Refund Claim for Hospital
- Arkansas Storm Victims Qualify for Tax Relief, Extended Federal Returns Deadline
- The Wacky World of Rental Tax
- Mississippi Imposes Tax on Computer Software with Exemption for Out-of-State Storage
- Tennessee Updates Definition of Industrial Machinery for Sales Tax Exemption
- Utah Legislation Updates Peer-to-Peer Car-Sharing Regulations
- Texas Non-Profit’s Sales of Learning System, Subscriptions, and Membership Dues are Exempt
- Arkansas Enacts Exemption for Qualifying Data Centers
- Arizona Eliminates Annual Renewals for Certain Nonprofit Sales Tax Exemptions
- Sales Tax Institute Book Club: Mindset: The New Psychology of Success by Carol S. Dweck
- Mississippi Enacts Exemption for Sales of Coins, Currency and Bullion
- D.C. Provides Guidance on Taxability of Mandatory Service Charges
- Key Sales Tax Updates Affecting the Mid-Atlantic
- Oklahoma Updates Sales Tax Permit, Special Event, and Tax Lien Regulations
- Michigan Provides Guidance on Taxability of Delivery and Installation Charges
- California Issues Guidance on Claiming Partial Exemption on Diesel Fuel
- California Restaurant Must Pay Sales Tax for Online Orders
- Colorado Enacts Small Business Exemption for Retail Delivery Fee
- Washington Enacts Exemption for Indian Tribe Telecommunications Infrastructure Projects
- Indiana Denies Taxpayer Refund of Sales Tax Paid for Swim Spa
- Indiana Enacts Changes to Tax Exemption for Sales by Nonprofit Organizations
- The Rise of Retail Delivery Fees: Unveiling the Impact on Consumers
- Missouri Clarifies Tax Responsibility of Sellers in Drop Shipping Transactions
- Minnesota Enacts New Retail Delivery Fee
- Louisiana Removes 200 Transaction Threshold from Economic Nexus Rules
- Clean Room Equipment Qualifies for Indiana Manufacturing Exemption
- Texas Excludes Furnishing of Academic Transcript from Definition of Information Services
- Large Hotels in Oklahoma Are No Longer Taxed as Marketplace Facilitators
- Tennessee Rules Membership Fees from Online Exercise Classes Are Taxable
- Specific Items used by Auto Parts Manufacturer Qualify for Indiana Manufacturing Exemption
- Your Nexus Queries Answered: Unraveling the Top 3 Areas of Confusion
- Washington Releases Guidance for Data Center Exemption Expiration Dates
- Maryland Enacts Tax on Rentals of Home Amenities
- Virginia Enacts New Sales Tax Exemption for Auto Repair Diagnostic Work and Emergency Roadside Service
- Sales Tax Institute Book Club: Productivity for How You’re Wired by Ellen Faye
- Event Vendor Found Liable for Sales Tax in Mississippi
- Louisiana City Cannot Charge Franchise Fees on Streaming Services
- Lawn Care Company Denied Agricultural Sales and Use Tax Exemption in Michigan
- Louisiana To Shift Oversight of Local Sales Tax Filing System
- Nexus and Registration Impacts of Mergers and Acquisitions
- New Mexico Gross Receipts Tax Rate Drops to 4.875% on July 1, 2023
- Alabama Lowers Sales Tax Rate on Food Effective September 1, 2023
- Sales Tax Best Practices for E-Commerce Businesses
- Ohio Adds Exemptions for Child and Baby Products Effective October 1, 2023
- Kansas No Longer Taxes Delivery Charges as of July 1, 2023
- Dismissal of Illinois Qui Tam Claim Against UK Tailor Affirmed
- New Short-Term Rental Permits Banned in New Orleans
- Illinois Enacts Exemption for Federal Government for Property Sold to Active-Duty Armed Forces Members
- Texas Upholds Nexus Determination for Out-of-State Seller
- Massachusetts Sales Tax Holiday Taking Place August 12-13, 2023
- Sales Tax Institute Book Club: Dare to Lead by Brené Brown
- Washington Releases Guidance for Calculating Tax Due on Meals Provided by Senior Living Communities
- Illinois DOR Rules Company’s Freezing & Cooling Machinery is Exempt
- Hawaii Issues Wildfire Tax Relief Announcement
- Staffing and Payment Processing Services Provided Through Digital Platform are Not Taxable in Tennessee
- How To: Determine Sales Tax Sourcing for Services
- Cleaning Company Owner Loses Ohio Responsible Party Appeal
- Virginia Rates for Underpayment or Overpayment of Tax Will Increase for Q4 2023
- Washington Provides Guidance on Taxability of Business Assets
- Tennessee Appeals Court Supports Chancery Court in Overturning Revocation of Manufacturing Exemption
- California Adopts New Regulations to Clarify Marketplace Facilitator Responsibilities
- Texas Creates Exemption for Family Care and Menstrual Items
- Washington Issues Guidance on Taxability of Items Manufactured for Own Commercial or Industrial Use
- Illinois Provides Tax Exemption for Aircraft Parts
- North Carolina Online Retailer Files Complaint Against Accounting Firm Over Failure to Advise on Wayfair Nexus Implications
- Michigan Updates Guidance on Taxability of Lease Transactions
- Louisiana Clarifies Treatment of Marketplace Sales for In-State Businesses
- Michigan Issues Bulletin Addressing Digital Goods
- 6 Best Practices for Sales Tax Exemption Certificate Management
- T-Mobile Granted Sales Tax Refund on Sales of Electronically Delivered Software in Florida
- British Columbia Supreme Court Rules Amazon Web Services Not Subject to PST
- Mississippi Supreme Court Rules Online Travel Companies are Not Liable for Hotel Tax
- Alabama Tax Tribunal Upholds Fraud Penalties in Recordkeeping Case
- California Amends Requirement for Use Tax Registration
- Apparel Company’s Method of Sourcing Income Outside of Ohio Rejected by Board of Tax Appeals
- How Practical is Artificial Intelligence for Sales Tax? The Future of Sales Tax in the United States
- Wisconsin Increases Retailer’s Discount for Sales and Use Tax Returns
- Hawaii Updates Guidance on GET for Medical and Dental Services
- Minnesota Updates Sales Tax Facts on Detective and Security Services
- South Dakota Releases Updated Fact Sheet for Sales Tax at Special Events
- Sales Made to Canadian Residents but Delivered in Washington Are Subject to Tax
- Walmart Entity Qualifies for Resale Exemption in Missouri
- Digital Products Subject to Georgia Sales and Use Tax Effective January 1, 2024
- Louisiana Denies Retailer Bad Debt Refund for Purchases on Store Cards
- Taxpayer Challenges Audit Assessment in Alabama
- Ohio Tax Amnesty Program Ends Due to Fiscal Outlook
- Rhode Island Issues Guidance Regarding Discontinuation of Annual Sales Tax Reconciliation Return
- Tennessee Enacts Permanent Sales Tax Exemption for Firearm Safes and Safety Devices
- Ohio Provides Guidance for Taxpayer on Upcoming CAT Changes
- Meet Al Paulsen, Winner of the 2023 Sales Tax Nerd Award
- Colorado Issues Revised Sales and Use Tax Exemption Forms
- Washington Affirms Business & Occupation Tax Assessment Based On Business Activities of Out of State Taxpayer
- Key Sales Tax Updates Affecting the Southeastern United States
- Tennessee Enacts New Sales Tax on Products Containing Hemp-Derived Cannabinoid
- Maryland Tax Court Allows Apple’s Challenge to Digital Advertising Tax to Move Forward
- Washington Provides Guidance on Sales Tax Treatment of Crowdfunding
- Michigan’s Data Center Tax Reporting: What You Need to Know
- Streaming Platform Subject to Tax in Utah Due to Use of Bundled Transactions
- Alabama Department of Revenue Announces Change in Tax Payment Processing
- Washington State Grants Tax Exemption to Publishing Industry Leaders
- Arizona TPT License Renewals Due January 1, 2024
- Maryland Announces Transition to New Online Filing Portal
- Remote Retailer Files Challenge to Illinois “Leveling the Playing Field” Laws
- Iowa Sales and Use Tax Exemption for Certain Purchases of Computers Ending in 2024
- Florida Decreases Sales Tax Rate on Commercial Rentals
- Michigan Issues Guidance on Sales and Use Tax Refund Procedures
- New Mexico Provides Gross Receipts Regulations for Digital Advertising
- Colorado Localities Change to State-Administered Sales Taxes
- New Jersey to Launch New Taxpayer Portal in Mid to Late 2024
- Indiana Clarifies Pass-Through Exemptions for Government Construction Contractors
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- Arkansas Denies Refund Claim for Reimbursement of Material Cost to Construction Contractor
- Colorado Adopts New Rule for Buyers’ Claims for Sales and Use Tax Refunds
- Another Colorado Town Declared Home-Rule Municipality
- Illinois Provides Information Bulletin Regarding New Payment Equals Agreement Statute
- Auto Finance Company May Claim Bad Debt Deductions Despite Repossessions Per Indiana Tax Court
- Texas Clarifies Sales Tax Obligations of Employee Benefit Plan Administrators
- 3 Trending 2024 Sales Tax Issues
- Nebraska Expands Sales Tax Exemptions: Supporting Non-Profits, Agriculture, and Construction
- South Dakota Requires Use Tax from Infrastructure Management Company
- Kansas Reduces Sales and Use Tax Rate on Food and Food Ingredients
- Maryland Issues Guidance Regarding Private Letter Rulings
- Rhode Island Issues Ruling Regarding Taxability of Entertainment Services
- Arkansas Rules Leased Pallets Do Not Qualify for Resale Exemption
- Tennessee Offers Tax Relief for December 2023 Storm Victims
- Arkansas Rules Artificial Turf Installation to Not Be Taxable Landscaping
- Assemble Your Toolkit for Manufacturing Sales Tax Exemptions
- 8th Circuit USCA Rules Insurance Company Does Not Have to Pay MO City’s Policy Claim
- City and Borough of Sitka, Alaska Reinstates Seasonal Sales Tax
- Alabama Department of Revenue Begins Administering and Collecting Tuskegee Local Tax
- Florida Provides Information on Tax Exempt Agricultural Materials (TEAM) Card Program
- Your Guide to Sales Tax in the Midwest
- Wyoming Removes 200 Transaction Threshold from Economic Nexus Rules
- South Dakota Adds Products Delivered Electronically to Definition of Seller
- Oklahoma Removes State Level Tax On Food Effective August 2024
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- New Mexico To Introduce Deductions for Healthcare, Electricity, and More Effective July 1, 2024
- Illinois Provides Updated Guidance on Nonresident Purchaser Exemption for Motor Vehicles and Trailers
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- Digital Textbooks are Exempt from South Carolina Sales Tax
- Florida Further Decreases Sales Tax Rate on Commercial Rentals, Effective June 1, 2024
- Board of Tax Appeals Rules Video Programming is Not Taxable Tangible Personal Property in Louisiana
- New York Upholds Advertising Analysis Service as Taxable Information Service
- Washington Court of Appeals Upholds Pre-Marketplace Facilitator Amazon FBA Seller Liabilities
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- New York Rules Federal Service Fees Partly Subject to Tax in Bundled Telecommunication Service Ruling
- Out-of-State Retailer May Collect Sales Tax According to Colorado DOR General Information Letter
- Virginia Extends Annual Sales Tax Holiday
- Arizona Provides Clarification on Timeliness of Electronic Tax Payments
- Texas Adopts Rule Defining Locations Where Orders Are Received for Online Orders, Fulfillment Warehouses
- South Dakota Department of Revenue Updates Sales Tax Guidelines for Attorney Services
- North Carolina Underscores the Significance of Timely Compliance in Sales Tax Disputes
- Nebraska Enacts Sales and Use Tax Exemption for Diapers
- Maine Updates Rules for Timing of Sales Tax on Rental Equipment
- Mississippi Changes and Extends Dates for Annual Back to School Sales Tax Holiday
- UPDATE: Oklahoma Amends Definitions of Food and Food Ingredients for Sales Tax Exemption
- South Carolina Enacts Exemption for Feminine Hygiene Products
- Texas Issues Letter Ruling Providing Guidance on Various Website-Related Services
- Kansas Overrules Governor Veto to Enact New Exemptions, Deductions from Tax Base
- Colorado Changes Requirements for Home Rule Jurisdictions Not Using SUTS
- Arizona Introduces Certification Process for Third-Party Service Providers in TPP Transaction Sourcing
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- Music Streaming in New Orleans, Louisiana Deemed Not Taxable Under Internet Tax Freedom Act
- New York Updates Cap Amount for Sales Tax Exemption for Electronic News Services
- Maryland Enacts Electronic Filing Requirement for Sales and Use Tax and Other Taxes
- Washington Clarifies Sales and Use Tax for Live Online Classes
- Subscription-Based Membership Fee Not Taxable in Colorado
- Virginia Budget Updated for Sales Tax Expansion to Digital Goods
- California Court of Appeals Upholds Regulation 1585 Standard That Sales Tax is Due on Full Price of Cell Phone
- New York Rules SaaS Vendor Management System Fees as Taxable Software Licensing
- Vermont Repeals Exemption on Cloud Software Effective July 1, 2024
- Louisiana Appeals Court Upholds Ruling on Hotel Taxes Related to Expedia and Affiliates
- Kentucky Changes Filing Thresholds and Adds Exemptions
- Oklahoma Enacts Exemption for Machinery Used in Digital Asset Mining
- New Jersey Assembly Repeals Annual Sales Tax Holiday
- Florida Introduces Sales and Use Tax Exclusion for Certain Motor Vehicle Leases
- Alabama Tax Certificates of Exemption for Governmental/Statutorily Exempt Entity Projects
- New York Tax Tribunal Finds Taxpayer Cannot Take Credits For Refunds Paid To Lessees
- Ohio Expands 2024 Sales Tax Holiday
- North Carolina Repeals Transaction Count from Economic Nexus Threshold
- Washington Court of Appeals Upholds Renton’s Utility Tax on TracFone
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- Colorado Rules That DNA Testing with Tangible Personal Property is Nontaxable Service
- Tennessee Issues Letter Ruling on Repair Services for Traffic Management Equipment
- Pennsylvania Court Rules on Sales Tax for Perrier Water
- Tennessee Adopts New Sourcing Provisions
- Missouri Unplugs Local Franchise Fees for Streaming
- Missouri Enacts Sales Tax Exemption for Utility Infrastructure and Electricity Generation
- Massachusetts Authorizes Tax Amnesty Program for 2025
- Illinois Enacts New Requirements for Direct Pay Permit Holders
- Pennsylvania Rules Cloud Computing and Support Services for Canned Computer Software as Taxable
- Illinois Updates Destination Based Sourcing Rules
- From Etsy to Shopify: Sales Tax Tips to Keep Your Small Business on Track
- Illinois Caps Vendor Discount
- Illinois Updates Sales Tax Requirement for Leases
- Card Interchange Fees to be Prohibited in Illinois
- Michigan Deems NFTs Taxable in Certain Conditions
- Testing Equipment Involved in Manufacturing Process Exempt from Sales Tax in Virginia
- Iowa Rules Genetic Testing Services Not Subject to Sales Tax
- Louisiana Grants Sales Tax Filing and Payment Extension for Hurricane Francine Victims
- Massachusetts Announces Dates and Details of Tax Amnesty Program
- Nebraska Launches New Good Life Districts
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- Alaska Repeals Sales Tax Transaction Threshold
- California Introduces Reforms to Sales Tax Penalties
- Texas Issues Guidance on Taxability of Certification Services and Registration Fees Provided to Learning Centers
- Casinos’ Gifts Not Subject to Sales and Use Tax in Louisiana
- Juice Drink Sales Tax Action Dismissed by Washington Court of Appeals
- Charging a Zero Emission Vehicle is Considered Taxable Maintenance or Service in New Jersey
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- Washington Supreme Court Ruling Clarifies Sales Tax Application in Royal Oaks Case
- Ohio Rules True Object is Key in Determining Taxability of Services
- Illinois Appeals Court Partially Affirms False Claims Act Qui Tam Claim Against Lowe’s
- Nevada Approves Sales Tax Exemption for Diapers
- Services to Canned Computer Software, and Digital Goods, are considered taxable in PA
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- Florida Provides Guidance on the Taxability of Holiday Decorations
- Missouri Manufacturing Exemption Does Not Apply to Company Making Custom Products
- Detroit, Michigan to Accept Cryptocurrency for Payment of Taxes and Fees
- The City and Borough of Sitka, Alaska approves Tax Free Days
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- Canada Announces GST and HST Tax Holiday
- New York Releases Advisory Opinion on Charges Admission to Mystery or Escape Rooms
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- California Retailer Claims that Illinois Remote Seller Rules are Unconstitutional
- San Francisco Voters Approved Proposition M, Local Small Business Tax Cut Ordinance
- Chicago Passes 2025 Budget
- Louisiana to Increase State Sales Tax Rate
- Louisiana To Begin Collecting Sales Tax on Digital Products
- Mississippi Announces New Method to Submit Voluntary Disclosure Agreements
- Date of Payment for Gym Membership Dues Determined Eligibility for Florida Sales Tax Holiday
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- New Illinois, Louisiana and Maine Changes Effective January 1, 2025
- Driving Range’s Golf Balls Do Not Qualify for Resale Exemption in Texas
- Personalized Astrological Birth Chart Services Are Not Subject to New York State Sales Tax
- Settlement Reached by Publisher in Ohio Gross Receipts Tax Case
- Illinois Releases Letter Ruling on Health and Fitness Software and App Downloads
- Michigan Extends Tax Exemption for Data Centers to Boost Industry Growth
- Texas Issues Guidance on Sales and Use Tax Treatment of Imported Goods Stored in Bonded Warehouse
- Missouri Rules That an Online Ordering Company for Restaurant Food Delivery is Not Required to Collect and Remit Tax
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- Sales and Use Tax Clarified for Samples by Manufacturers and Retailers
- Texas Issues Guidance on the Taxability of Disposable Collars for Dessert Cups
- Washington State Rules that Packaging, Packing, and Distribution Machinery Does Not Qualify for Manufacturing Exemption
- New York State Offers Tax Exemption for Residential Energy Storage Systems
- New Jersey Enacts Exemption for Sales of Items and Services Used in Certain Affordable Housing Projects
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- Colorado Aims to Speed Up Sales and Use Tax Filing with New System
- Alabama Updates Rules for Contractors and Subcontractors
- Washington Updates Rules on Reseller Permits for Contractors
- Virginia Company is a Dual Operator; Can Receive One Time Tax Credit
- Louisiana No Longer Mails Sales Tax Returns to Businesses, Effective January 2025
- California to End Bad Debt Deductions for Lenders and Affiliated Entities in 2025
- Video Game Publisher’s In-Game Items, Virtual Currency, and Optional Subscriptions are Not Taxable in Indiana
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- Illinois Issues Guide on Determining Physical Presence for Sales and Use Tax
- California Offers Sales and Use Tax Relief to Businesses Impacted by LA Wildfires
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- Nebraska Updates Guidance on Prohibited Sales Tax Advertising Practices
- Tennessee Issues Tax Ruling on the Sales and Use Tax Applicability on Services Related to Employee Recognition Programs
- Maine Revenue Services Issues Important Notice on Proper Procedure for Claiming Credits on Sales Tax Returns
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- North Dakota Updates Guidance on Voluntary Disclosure Program for 2025
- Illinois Rules Wheelchair Ramps and Lifts Do Not Qualify for Reduced Medical Appliance Tax Rate
- Florida Sales Tax Dispute on Walmart Delivery Fees Moves to Arbitration
- South Dakota Senate Bill 43 Sets New Compliance Timeline for Remote Sellers and Marketplace Providers
- Wyoming Extends Sunset Date for Manufacturing Exemption
- Ohio House Bill 315 Brings Key Changes to Delivery Network Tax Regulations
- Nexus, Remote Sellers, and VDAs: Why Businesses Are Reconsidering Compliance Post-Wayfair
- Virginia Announces New Sales Tax Form ST-1
- Arizona Department Of Revenue Issues Advisory Statement on TPT, Use Tax, and Sourcing
- Honoring Women’s Impact: A Look at the Trailblazers Who Accelerate Action
- Illinois Responds to Inquiry on New Lease Tax Rules for Contractors & Equipment Lessors
- Legislative Bill 208 Brings Compliance Updates for Nebraska Sales Tax and Streamlined Sales Tax Rules
- Idaho Passes Legislature Creating Exemption for Small Sellers
- Kentucky Court Ruling Opens Sales Tax Exemption for Small Food Manufacturers
- HST Rate to Decrease in Nova Scotia
- A Practical Guide that Answers Your Biggest Sales Tax Questions
- Utah Removes Transaction Based Threshold for Economic Nexus
- Utah Enacts Exemption for Facilities that Manufacture Qualifying Energy Storage Devices or Equipment
- New York Tax Tribunal Confirms Sales Tax is due on Party Platters
- Indiana DOR Says No Exemption for Chef Attire
- Illinois Department of Revenue Issues Guidance on the Treatment of Dental Fluoride Varnish
- South Dakota to Suspend Tax Collection Allowance Credit
- New Jersey to Upgrade Tax Filing System, Service Interruption Expected
- Texas Comptroller Provides Guidance on Contesting Disagreed Audits
- Electric Vehicle Charging Station Fees Are Not Subject to Colorado Sales Tax
- Illinois Clarifies Tax Implications for Scaffolding Leases and the Use of Exemption Form ST-587
- The Unexpected Connection Between Sales Tax and Sustainability
- Arkansas to Exempt Food and Food Ingredients from State Sales Tax
- Texas Proposes Key Amendments to Data Processing Services Rules
- Arkansas Enacts Exemption for Sales to Qualified Nonprofit Organizations
- Tariffs Not Deductible in Illinois Retailers’ Occupation Tax Liability
- How to Build a Sales Tax Function That Won’t Crack Under Pressure
- Washington Updates Reusable Bag Fee Requirements for Retailers
- South Carolina Amends Sales Tax Exemption for Durable Medical Equipment
- Pennsylvania Opens Online Petition Center for Taxpayer Appeals
- Alabama Passes Sales Tax Exemption for Menstrual and Maternity Products
- Maryland’s New Tech Tax Targets Digital Services
- Sales Tax Institute Book Club: Ruth Bader Ginsburg: A Life by Jane Sherron De Hart
- Washington’s Senate Bill 5814 Expands Sales Tax to Digital Services, Sparking Legal Concerns
- Business and Occupation Rates Set to Increase with Washington House Bill 2081
- California Appeals Court Affirms Insertable Cardiac Monitors Are Not Exempt Medicine
- New Process for Indiana Restaurant Sales Tax Exemption Goes into Effect
- Tennessee Extends Sunset Date for Broadband Equipment Exemption
- Mississippi Reduces Sales Tax Rate on Groceries, Effective July 1, 2025
- South Carolina Clarifies Sales Tax Obligations for Withdrawals from Inventory
- Mandated E-Filers Required to File Electronically in Iowa
- From Macros to LLMs: The Evolution of Sales Tax Automation
- Colorado To Update Sales Tax Search Function to Include Taxpayer Name and Identification Number
- Illinois Drops Transaction Count Economic Nexus Threshold
- Illinois Updates Process for Sales Without Location Documentation
- Illinois Announces New Amnesty Period for Taxpayers
- Illinois Announces New Remote Retailer Amnesty Program
- Celebrating Growth with a Week in Chicago
- Streamlined Sales Tax Governing Board Provides Guidance on Sales Tax Treatment of Tariffs
- Medical Center in Indiana Correctly Denied Sales Tax Refund
- Florida Enacts New Permanent Sales Tax Exemptions Effective August 1, 2025
- California to End Bad Debt Deductions for Lenders and Retailer Affiliates in 2025
- Alabama Authorizes Local Governments to Opt Out of New Sales Tax Exemptions
- Colorado Appeals Court Rules Netflix Subscriptions Are Subject To Sales Tax
- Washington State Announces Limited Time Voluntary Disclosure Program Expansion
- What Western States Can Teach Us About Sales Tax Trends
- New Jersey Launches Mediation Pilot Program for Business Tax Disputes
- Louisiana Adds Drop Shipment Definition and Sourcing Rules
- Texas Supreme Court Affirms Sales Tax Liability for Private Correctional Contractor
- Maine Redefines Taxable Digital Services to Include Digital Audiovisual and Audio Content
- Back to School and Back to Sales Tax Holidays: A Quick History Lesson
- Colorado Retail Delivery Fee Decrease Effective July 2025
- Missouri Enacts Sales and Use Tax Exemption for Hygiene Products
- Minnesota Requires New Accelerated Sales Tax Payments for Some Businesses
- Washington Department of Revenue Determines Substantial Nexus for Out-of-State Company Based on Local Contractor Activities
- Missouri Enacts Sales and Use Tax Exemption for Specified Broadband Equipment
- Maryland Comptroller Releases Updated Information on Digital Advertising Gross Receipts Tax
- Florida Repeals Sales Tax on Commercial Rentals, Effective October 1, 2025
- How to be an Advocate for Change In Tax Policy
- Georgia Issues Guidance on Acceptable Forms of E-Signatures
- Missouri Confirms Sales Tax Rules for Out-of-State Roofing Contractors
- 29 Years Strong: With Gratitude for the Past and Looking Forward to 30!
- Sweeping Sales Tax Changes Enacted in Louisiana
- Artificial Intelligence Chatbot Subscription Not Subject to Indiana Sales Tax
- Colorado Releases Letter Ruling Addressing Third-Party Shipping
- Colorado Eliminates State Sales Tax Vendor Fee Effective January 1, 2026
- From Reactive to Proactive: The Case for Reverse Audits
- Illinois Clarifies Sales Tax Rules for Assist Crane Rentals
- Kansas Offers Data Center Tax Exemption to Attract High-Tech Investment
- Mississippi Supreme Court Upholds Lower Court Rulings Regarding Sales Tax Audit
- New York Rules Federal Universal Service Fees Taxable on Bundled Wireless Plans
- Pennsylvania: City of Philadelphia Ordinance Lowers Business Income and Receipts Tax Rates and Ends $100K Exclusion
- Colorado Private Letter Ruling Defines Marketplace Facilitator’s Role in Firearms Sales
- Indiana Letter Ruling Rules Construction Company’s Software Purchases Tax-Exempt
- Rethinking Goals Through the Lens of The 4 Disciplines of Execution
- Colorado Confirms Sales Tax Exemption for Boxed and Bulked Bakery Items
- Arlington Heights Votes to Continue 1% Grocery Tax
- Arlington Heights Enacts Streaming Tax
- Utah: Guidance for Telecommunications Service Providers Revised
- Texas Comptroller Denies Telecommunications Service Provider Refund Request for Certain Equipment
- Arkansas Expands Sales and Use Tax Exemptions for Data Centers
- Illinois Expands Hotel Tax to Short-Term Rental Platforms
- Retailers Beware! Sales Tax Tricks, Treats, and Traps
- Washington Issues Guidance on Taxability of Temporary Staffing Services
- Bullion to be Subject to Washington Business & Occupation and Sales Tax
- South Carolina Issues Letter Ruling on the Taxability of Scaffolding Used in Insulation Installation
- Quality Control Equipment Qualifies for Texas Manufacturing Exemption
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- Alabama Reduced Manufacturing Sales Tax Rate Denied for Wet Yard Equipment
- California Provides Guidance on Taxability of Cooking Classes
- New York Rules CBRE’s Facility Management Platform is Taxable Software
- California’s New Battery Recycling Law Takes Effect January 1, 2026
- Tennessee Clarifies Taxability of Mobile Healthcare Subscriptions
- Mississippi Expands Broadband Tax Incentives and Extends Sales Tax Exemption for High-Speed Equipment
- Non-Returnable Wrapping Materials Subject to Indiana Sales Tax
- The Hidden Cost of Bad Data & Why Sales Tax Compliance Starts Long Before the Return
- Illinois Says Artificial Intelligence Services Are Not Subject to Sales Tax
- Washington Clarifies Multiple Points of Use (MPU) Sales Tax Exemption for Software Maintenance Agreements
- Washington Announces International Remote Seller Voluntary Disclosure Program
- Rhode Island Enacts Changes to Taxation of Short-Term Lodging Rentals
- The Expanding Digital Tax Net – How States are Taxing Digital Goods and Services in 2025
- New Audit Areas and Hot Topics in Sales Tax Audits
- Maine Revised Instructional Bulletin No.54 on Resale Certificates
- Marketplace Sellers and Marketplace Facilitators in Utah
- Local Tax Does Not Apply To Louisiana Pipe Manufacturer’s Sales
- Alabama Tax Tribunal Rules Private Waste Treatment Facility is Entitled to Exemptions
- Missouri Cities Cannot Charge Streaming Services Video Service Provider Act Fees
- Indiana Enacts Tax Amnesty Program
- Illinois Enacts Senate Bill 2111 to Explain Tax Rules
- 2025 By the Numbers: A Year with the Sales Tax Institute
- Missouri Letter Ruling Discusses Taxability of Online Retailers Using In-State Fulfillment Centers
- Alabama Reduced Machine Rate Applied to Propane and Oxygen Purchases to Process Metal
- Chicago Personal Property Lease Transaction Tax Rate Increases in 2026
- Chicago Shopping Bag Fee Increase
- Chicago Rolls Out Social Media Amusement Tax
- Illinois Clarifies When Payment Processors Are Not Responsible for Sales Tax
- New York Authorizes Electronic Signatures for Power of Attorney Representatives
- Direct Pay Permit Guidance Provided by Washington State
- Missouri Letter Ruling Clarifies Taxability of Contractor Purchased Items
- Illinois Letter Ruling Explains Bone Growth Device as Fully Taxable
- Missouri Issues Letter Ruling on Taxability of Items Purchased by Contractor
- IL Letter Ruling Discusses Taxation of Hormone and Other Wellness Services and Products
- Court Ruling Signals Bigger Compliance Risks for Online Sellers
- 5 Surprising Truths About Why Your Company Isn’t Thriving (And How to Fix It)
- Arizona Court of Appeals Case Clarifies “Processing” in Manufacturing Exemption
- Ohio Board Voids Use Tax Assessment Against MGQ Terminal on Manufacturing Exemption Grounds
- Texas Issues Guidance on Warranty Claim Reimbursement Services
- Washington provides interim guidance explaining new tax treatment for live presentations starting October 1, 2025
- Missouri Court Blocks Municipal Tax Collection Over Process Errors
- Ohio Revises Sales and Use Tax Regulations for Delivery Network Services
- Kentucky Clarifies Sales Tax Treatment of AI-Powered Software as Taxable
- Complimentary Hotel Rooms are Exempt from Pennsylvania Room Rental Tax
- Washington Updates Medical Devices Sales Tax Rule
- Nevada Changes Due Date for Sales and Use Tax Returns
- New Hampshire Holds Tax Amnesty Program for Multiple Tax Types
- A Sneak Peek at the 2026 Sales Tax Outlook
- New Jersey Issues Guidance on Taxability of Tariff Mark Ups
- Food and Beverage Sales at Career Center Are Exempt from Missouri Sales Tax
- Maine Revises Sales and Use Tax Guide and Bulletin on Exempt Organizations and Government Agencies
- North Carolina Issues Guidance on Tax Impact of Rounding Cash Transactions Due to Suspension of Penny Production
- Pioneers of Progress – Celebrating Black History in Tax, Accounting, and Finance
- Self-Storage Rentals and Leases Are Taxable as Services in Washington, Effective April 1, 2026
- Illinois Denies Manufacturing Exemption for Renewable Natural Gas Facility
- New York Court Clarifies Sales Tax Treatment of Vehicle Leases with a Terminal Rental Adjustment Clause
- Wyoming Supreme Court Rejects Sales Tax Exemption for Oil & Gas Company
- Wisconsin Court Holds StubHub is Required to Pay Sales Tax and Subject to Negligence Penalty
- Washington Court of Appeals Ruling Clarifies Sourcing of Legal Services
- Washington Appeals Court Rules Gas Does Not Need to Physically Touch Products to Qualify for Exemption
- Washington Announces Temporary Penalty Relief Program for Tax Changes due to S.B. 5814
- Ohio Supreme Court Upholds CAT Assessment on Contract Manufacturer
- How States Really Select Businesses for Sales Tax Audits
- Colorado Amends Rules for Sales Tax Return Filing Frequency Basis
- Pearls of Wisdom: Sales Tax Institute Leaders Share What They Give to Gain for International Women’s Month
- Who Is Exempt, What Is Exempt, and Where Sales Tax Exemptions Are Headed
- Utah Enacts Sales Tax Exemption for Sales of Food and Food Ingredients or Prepared Food by Home Cooks
- Alabama to Temporarily Eliminate State Sales Tax on Groceries
- Illinois Lease Tax Change Raises Concerns Over Double Taxation
- Sales Tax Institute Book Club: What Truly Fuels Motivation at Work
- Utah Enacts New 2% Excise Tax on Digital Content
- Kentucky Removes 200 Transaction Count from Nexus Consideration
- Texas Court Rules Reusable Chemical Containers are Tax Exempt in Manufacturing
- Missouri Clarifies Sales Tax Treatment for Ice Sold in Vending Machines
- Michigan Court Reinforces Strict Invoice Requirements for Labor Exemptions
- North Dakota Clarifies Sales Tax Rules for Native American Transactions
- Michigan Court Clarifies Resale Exemption
- Louisiana Launches New Combined Sales Tax Filing System
- Amazon Inventory Triggers California Tax Bill for Online Seller
- Utah Approves Sales Tax Breaks to Support Public Transit Construction
- Mississippi Extends Sales Tax Exemption for Health Care Industry Facilities
- What’s in a Name? Why a Delivery Fee May Still Be Part of the Price
- Alabama Approves Change to Sales Tax Rules for Credit Card Fees
- Failure to Remit Collected Sales Tax Results in Extended Statute and Penalty for CA Business
- Utah Expands Digital Tax Base with New Targeted Advertising Tax
- Colorado Enacts Exemption for Sales by Destination Management Companies
- Sales Tax Training on a Budget: Free Resources, Grants, and Flexible Learning Options
- Colorado Increases Retail Delivery Fee Rate, Effective July 1, 2026
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