5 Major Developments
- USTR to continue Section 301 tariffs on Chinese imports for now
- Can remote employees create sales tax nexus?
- Sales tax holidays for the rest of the year
- 16 states are offering no sales tax on school supplies as average spend nears $300 per child
- Can remote employees create sales tax nexus?
Cryptocurrency and NFT
IRS To Add 87,000 New Agents, More Crypto Tax Enforcement
Washington cryptocurrency developments
Minnesota (guidance about sales and use taxation of NFTs)
Non-Fungible Tokens (NFT) And Digital Product Sales Tax Clarification
Minnesota DOR Addresses Taxability of Digital Products, Including NFTs
Washington DOR to Hold Virtual Meeting and Asks for Comments on Proposed Treatment of NFTs
War in Ukraine
Six months of Ukraine war: Overview of US measures
Environmental Tax
Packaging Obligations for USA – California
Fixed Establishment
Can remote employees create sales tax nexus?
Input Tax Credit
Tennessee allows a deduction of sales tax to compensate registered vendors and dealers
Exemption
No exemption from sales and use tax for container-recycling machines (Michigan)
Sales tax holidays for the rest of the year
Arkansas: Mail Processing Services Not Subject to Tax
Michigan: Recycling Machinery Deemed Ineligible for Industrial Processing Exemption
Texas: Research and Development Exemption Rule Amended
Denver Exempts Incontinence and Diaper Products Effective October 1, 2022
Pending vote on full sales and use tax exemption for equipment (California)
Colorado: City of Denver Enacts Sales and Use Tax Exemption on State Retail Delivery Fee
Kansas Republican Schmidt wants to eliminate sales tax on diapers, feminine hygiene
Arkansas: Out-of-State Purchase of Device Subject to Tax
Retail delivery fee and disposable bag fee exempt from city sales and use tax (Colorado)
Excise
”Inflation Reduction Act” reconciliation bill: A 1% Excise Tax on repurchased stock
President Biden has signed into law the Inflation Reduction Act of 2022
Comparing Beer Taxes by State, 2022
Rate
Vertex Inc. 2022 Mid-Year Sales Tax Rates and Rules Report
2022 Sales Tax Holidays: Bad Policy Any Year, But Especially in Response to High Inflation
2022 Mid-Year Rates and Rules Podcast
States With Highest and Lowest Sales Tax Rates
First six months of 2022 sales tax rules and rates update: Rate increases flourish at city level
What’s new in July for State Sales and Use Taxes
Illinois DOR Responds to Survey on Sales Tax Nexus Standards, Enforcement Policies, and Sourcing
Sales Tax Rules and Rates Update Part 2: Inflation and a Narrowing Base Pose Limits
South Dakota: 2022 Municipal Tax Guide Issued
New Mexico: Updated Guidance Reflects New GRT Deduction on Sales of Some Services to Manufacturers
KPMG reports: Arkansas, California, New Mexico
West Virginia issues new rule addressing vendor absorption of sales tax
Alaska: Ketchikan City Seasonal Sales Tax Rate Changes
Florida’s first Tool Time Sales Tax Holiday is in effect
New Sales and Use Tax Rates in CA Operative October 1, 2022
Taxable Transaction
Tennessee DOR Letter Ruling Holds that Marketplace Facilitator Fees are Not Subject to Tax
Tennessee rules marketplace facilitator fees are not subject to sales tax
Online learning courses ruled nontaxable in Texas
Georgia: Lease Payments for Coin-Operated Amusement Machines Properly Subject to Tax
When should I collect sales tax on my services?
16 states are offering no sales tax on school supplies as average spend nears $300 per child
Illinois: Applicability of Tax to Out-of-State Shipping of Advertising Materials Discussed
Texas rules payment card management program is a nontaxable payment processing service
Reporting/Compliance
Breaking down sales and use tax compliance for SaaS companies
Minnesota updated its Streamlined Sales and Use Tax taxability matrix and certificate of compliance
Wayfair Sues Lakewood, Colorado over Home-rule Sales Tax Complexity
Kentucky sales tax relief announcement
Nevada: Proposed Rule Addresses Voluntary Disclosure of a Taxpayer’s Failure to File a Return
Ensure Company Success with a Nimble Sales Tax Strategy
Texas Comptroller Failed to Comply with Procedural Requirements for Local Tax Situsing Rule
The Ultimate Guide to US Economic Nexus
Texas Issues Sales Tax Guidance on Taxpayer’s Online Learning Platform
Sales Tax Confusion: What You Need To Know Now
A sales tax compliance guide for nonprofits
The five steps for managing sales tax
Indirect Tax Compliance Quarterly / Issue 04 / Sep 2022
E-Commerce/Electronic services
Marketplace facilitators: Your latest Q. and A.
Texas Court Rules in Favor of Local Government Over Sales Tax Sourcing Change
Nexus Compliance: How Do You Know When You Should Collect Sales Tax?
Michigan (nexus under Wayfair)
Kentucky Joins States Taxing SaaS
App purchases and sales and use tax
3 things to remember about economic nexus
New York: Special Tax on Peer-to-Peer Car Sharing Discussed
US Marketplace Facilitator Sales Tax Laws: everything you need to know
Sales Tax Guide for Online Courses
How Marketplace Facilitator tax laws affect online sellers in the US
Taxable Authorities/Penalties
Louisiana establishes multi-parish audit program
Remote Sales Tax Audits: What to Expect and How to Handle Them
What to do when your California Sales Tax Audit turns criminal?
Accountant Checklist: Determining the Best Application of a Voluntary Disclosure Agreements
Sales taxes generated 32.2 percent of state tax revenue in fiscal year 2020
Washington Board of Tax Appeals Ruling Addresses Sourcing of Services for B&O Tax Purposes
Prepare for the Post-COVID Sales Tax Audit Surge
Technology
You Can’t Solve Sales Tax Problems with Technology Only
5 reasons you need continuity in a sales tax provider
Customs
USTR to continue Section 301 tariffs on Chinese imports for now
