5 Major Developments in the United States
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Utah State Tax Commission Posts Draft Guidance Addressing Nexus and Point-of-Sale Sourcing
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North Carolina And South Carolina And Sales Tax- SaaS, Software And Other
Composite Supply
Cryptocurrency and NFT
Customs
Deduction (Input Tax Credit)
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Illinois: Information Provided on New Sustainable Aviation Fuel Purchase Credit
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Washington: New Law Says State Exemptions, Credits, and Deductions Apply Identically to Local Ones
Digital Services Tax
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Maryland Supreme Court vacates lower court rulings on digital advertising services tax
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Maryland Supreme Court Reverses Lower Court Ruling that Digital Advertising Tax is Unconstitutional
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Maryland Supreme Court Vacates Decision Invalidating Gross Receipts Tax on Digital Ad Services
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Maryland Supreme Court rules nation’s first-ever digital ad tax can stay
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Tennessee rules online fitness classes that include specified digital products are taxable
- Missouri Supreme Court affirms use tax refund for use of telecommunications equipment in manufacturing
E-Commerce / Electronic Services
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North Carolina And South Carolina And Sales Tax- SaaS, Software And Other
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Your Nexus Queries Answered: Unraveling the Top 3 Areas of Confusion
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South Dakota v. Wayfair anniversary marks 5 years of online sales tax
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Missouri: Adopted Rule Amendments Reflect Post-Wayfair Nexus Standard for Vendors
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California: US Supreme Court Denies Trade Association’s Petition to Review Remote Seller Case
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State lawyers reject US Supreme Court review of NC sales tax dispute
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Missouri Regulations Clarify Use Tax Collection Threshold for Remote Vendors
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Large Hotels in Oklahoma Are No Longer Taxed as Marketplace Facilitators
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South Dakota Eliminates 200-Transaction Threshold from Economic Nexus Requirement
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Louisiana: House Bill 171 eliminated the 200 transactions sales and use tax economic nexus threshold
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South Dakota (US) Reduces State Sales Tax Rate and Amends Economic Nexus Threshold
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Missouri DOR Adopts Amended and New Rules on Drop Shipments and Marketplace Facilitators
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Louisiana: New Law Eliminates 200 Separate Transaction Economic Nexus Threshold
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Illinois DOR Answers Questions Involving Drop Shipments and Marketplace Facilitators
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West Virginia: Guidance on Taxability of Streaming Services Updated
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Louisiana Eliminates 200-Transaction Threshold for Economic Nexus Effective Aug. 1, 2023
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Ohio GOP lawmakers want to make guns cheaper by exempting them from sales tax
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Another Twist In The Maryland Digital Advertising Services Tax Saga
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Tennessee: Membership Fees to Access Online Fitness Classes Subject to Tax
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Marketplace Facilitator Rules in Sales Tax: What You Need to Know
- Maryland Supreme Court Reverses Lower Court Ruling that Digital Advertising Tax is Unconstitutional
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California: Trade Association Asks US Supreme Court to Review Case Involving Online Remote Sellers
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Wisconsin DOR Summarizes Ruling on Taxability of Online Platform’s Secondary Ticket Sales
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Georgia: New Law Taxes Certain Retail Purchases and Sales of Specified Digital Products
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California And Washington: Sales Tax – SaaS Software And More
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Arizona Tax Court Holds Online Retailer Lacked Nexus During Pre-Wayfair Periods at Issue
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Economic Nexus Thresholds for Sales Tax: State-by-State Guide
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West Virginia Division of Taxation Explains Taxability of Streaming Entertainment Services
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Washington DOR Extends Emergency Amendments to Post-Wayfair Remote Seller Economic Nexus Rules
E-invoicing
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Digital Business Network Alliance launch: North America’s approach to electronic invoicing
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United States Electronic Invoicing Project: Digital Business Networks Alliance (DBNAlliance)
Environmental Tax
Excise
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IRS releases announcement on reporting and payments of stock repurchase excise tax
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Tennessee enacts changes to franchise and excise, business, and sales taxes
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Ranking Sales Taxes on the 2023 State Business Tax Climate Index
- Ranking Sales Taxes on the 2023 State Business Tax Climate Index
Exemption
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Louisiana: New Law Adds Digital Art to Suspended Exemption on Sales of Certain Works of Art
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Washington Releases Guidance for Data Center Exemption Expiration Dates
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Clean Room Equipment Qualifies for Indiana Manufacturing Exemption
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Tennessee Rules Membership Fees from Online Exercise Classes Are Taxable
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Texas Excludes Furnishing of Academic Transcript from Definition of Information Services
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Indiana Updates Application of Sales Tax to Nonprofit Organizations
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Texas: Information on 2024 Water-Efficient Products Sales Tax Holiday Issued
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Unhappy Holidays? Sales Tax Holidays Challenge Exemption Certificate Management Activities
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Arizona: Legislative leaders reject brokered sales tax extension
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Minnesota enacts retail delivery fee and other sales and use tax law changes
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West Virginia: Guidance on Exemption for Small Arms and Ammunition Updated
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Ohio pushes to become the first state to cancel sales taxes on guns, ammunition
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Ohio Lawmakers Want to Exempt Guns, Ammunition from Sales Tax
- Washington: Guidance Provided on Taxability of Prosthetic Devices Sold by Chiropractors
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Sales Tax Holidays Enacted as Part of Largest Tax Relief Plan in Florida’s History
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Virginia Exempts Labor Charges for Diagnostic Services & Roadside Services
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Colorado Enacts Small Business Exemption for Retail Delivery Fee
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Indiana Enacts Changes to Tax Exemption for Sales by Nonprofit Organizations
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Washington Enacts Exemption for Indian Tribe Telecommunications Infrastructure Projects
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Texas House votes to repeal sales tax on menstrual products and diapers
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Texas energy & water tax savings – tax holiday from 27-29 May
- Washington: New Law Says State Exemptions, Credits, and Deductions Apply Identically to Local Ones
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Texas: Reminder Issued for Upcoming Water-Efficient Products Sales Tax Holiday
- California Restaurant Must Pay Sales Tax for Online Orders
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Washington: Qualifications For Aircraft Maintenance Repair Station Exemption Amended
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Indiana: Changes Made to Nonprofit Organization Exemption Threshold
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Indiana Senate Bill 419 was recently signed into law (Indiana)
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House Bill 7063 passed both chambers and is expected to be signed into law (Florida)
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State back-to-school tax-free weekends and sales tax holidays for 2023
- Washington: US District Court Holds Sales of Gift Cards for Video Game Digital Currency are Not Exempt
- Michigan: New Law Expands Industrial Processing Exemption to Include Activities Performed on Some Aggregate
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Veterans who qualify for sales tax exemption must reregister by July 1
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Indiana Creates New SALT Task Force, Expands Sales Tax Exemption for Non-Profits
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Indiana: Software Purchased Pre-July 2018 Deemed Exempt Because No Possessory Interest
- Colorado Amends Retail Delivery Fee
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Indiana: Valve Distributor’s Purchase of TPP Did Not Qualify for Manufacturing or Resale Exemption
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Texas Non-Profit’s Sales of Learning System, Subscriptions, and Membership Dues are Exempt
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Mississippi Imposes Tax on Computer Software with Exemption for Out-of-State Storage
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Missouri Supreme Court Affirms that Telecom’s Affiliate Qualifies for Manufacturing Exemption
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Arkansas: New Law Revises and Clarifies Machinery and Equipment Exemption
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Without an exemption certificate your sales may not be exempt
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Washington Finds Utilities Meter Data Management Service to be Exempt
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Missouri Senate approves sales tax cut on diapers, guns, ammo, feminine hygiene products
Flat Rate Schemes
Fraud / Tax Evasion
Free Trade Agreement
Implementation / Reform
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Higher Milwaukee sales tax; committee OKs plan after public hearing
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The Milwaukee sales tax bill comes with big strings attached. Here are 5 changes coming to the city.
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If Milwaukee gets its own sales tax, it will get funding that cities across the nation have
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Simplifying Colorado’s Sales Tax System — One Success at a Time
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The VAT Laggard: A Comparative History of U.S. Resistance to the Value-added Tax
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Opinion: Statewide sales tax just doesn’t make ‘horse sense’
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Time to Say Goodbye to Income Taxes? Examining the National Consumption Tax
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Kentucky Amends and Clarifies Taxability of Certain Services
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A 30% national sales tax has momentum amid calls to scrap IRS
Importation
Invoice
- US E-Invoicing Coalition Network Launch DBNAlliance
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Colorado DOR Summarizes New Law Revising Implementation of the Retail Delivery Fee
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Delivery and installation charges subject to sales or use tax (Michigan)
Legal Acts
Legislative Change
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Tennessee DOR Notices Explain New Law Adopting Single Sales Factor and TCJA Bonus Depreciation
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Colorado: New Law Permits Retailers to Pay Retail Delivery Fee on Behalf of Purchasers
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Tennessee legislature passes various sales and use tax changes
Place of Supply
- Wayfair Turns 5: What’s Worked, What Hasn’t and What’s Ahead
- Colorado updates guidance about telecommunications
- State lawyers reject US Supreme Court review of NC sales tax dispute
Rate
- New Jersey Assembly Votes Unanimously to End Sales Tax on Precious Metals
- Louisiana: Upcoming Sales Tax Changes
- Texas eliminating sales tax on feminine hygiene products
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Governor Ivey Signs Alabama Grocery Sales Tax Reduction Bill
- Indiana Updates Application of Sales Tax to Nonprofit Organizations
- Texas: Information on 2024 Water-Efficient Products Sales Tax Holiday Issued
- Unhappy Holidays? Sales Tax Holidays Challenge Exemption Certificate Management Activities
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Florida: New Law Lowers Tax Rate on Commercial Rental of Real Property
- Florida sales tax holiday for hurricane prep in underway
- Ohio pushes to become the first state to cancel sales taxes on guns, ammunition
- Ohio Lawmakers Want to Exempt Guns, Ammunition from Sales Tax
- Ohio GOP lawmakers want to make guns cheaper by exempting them from sales tax
- Sales Tax Holidays Enacted as Part of Largest Tax Relief Plan in Florida’s History
- Sales Tax Holiday for Water-Conserving Items (Including Plants) and Energy Star® Products This Weekend
- Florida Sales tax holidays start this weekend
- Texas House votes to repeal sales tax on menstrual products and diapers
- Texas energy & water tax savings – tax holiday from 27-29 May
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Arizona & Minnesota: State and/or Local Tax Rate Changes Reported During May 15 – 19, 2023
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Ranking Sales Taxes on the 2023 State Business Tax Climate Index
- Texas: Reminder Issued for Upcoming Water-Efficient Products Sales Tax Holiday
- Ranking Sales Taxes on the 2023 State Business Tax Climate Index
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Mayors in Sebastian County tout need to continue countywide sales tax
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Ranking Sales Taxes on the 2023 State Business Tax Climate Index
- House Bill 7063 passed both chambers and is expected to be signed into law (Florida)
- State back-to-school tax-free weekends and sales tax holidays for 2023
- Memorial Day weekend Texas sales tax holiday
- Virginia Recurring Sales Tax Holiday Expires July 1, 2023
- 2023 sales tax holidays
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Illinois guidance: Is there other general information I should know about Home Rule Sales Tax?
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Grand Junction, Colorado Approves Sales & Use Tax Increase Effective July 1, 2023
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Texas’ Sales Tax Holiday For Emergency Preparation Is This Weekend
Real Estate/Immovable Property
- New Law Reduces Florida’s Sales Tax Rate on Commercial Rent
- Florida: New Law Lowers Tax Rate on Commercial Rental of Real Property
Refund
- Arkansas: Refund Denied for Failure to Show Tax Was Paid Twice on Purchase of Construction Materials
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Indiana Denies Taxpayer Refund of Sales Tax Paid for Swim Spa
- Indiana: Software Purchased Pre-July 2018 Deemed Exempt Because No Possessory Interest
Registration
- Louisiana’s Economic Nexus Law Explained
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What’s trailing nexus? And why should you cancel your sales tax registration?
Reporting / Compliance
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New bill makes sales tax less complicated for Alabama businesses
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Kentucky DOR Issues Newsletter Summarizing Recent Changes on Taxability of Services
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Colorado: New Law Requires DOR to Undertake Modifications to Electronic Tax Simplification System
- US Indirect Tax Digest – June 2023
- 5 Tips for Managing U.S. Sales Tax from Overseas
- Alabama Sales Tax Compliance Post-Wayfair
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Texas: Rentals Versus Services Under Texas Sales And Use Tax
- Retail delivery fee (Colorado)
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Seneca supervisors can’t agree to sales tax sharing terms: Refers resolution back to committee
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How Updated Technology Impacts State Tax Information Reporting
- Sales Tax And Due Diligence In An M&A Deal
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Texas: Galveston voters to decide fate of millions in sales tax spending
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Taxually enters the U.S. Sales & Use Tax market by acquiring LumaTax
- US Indirect Tax Quarterly Digest, Jan – Mar 2023 – VATupdate
Supply of Services
Taxable Amount
- Massachusetts: Sales Tax Applicable on Discounted Price Consumers Pay For Cell Phone in Bundled Transaction
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Indiana: Hotel Operator’s Charges Related to Environmental Fees and Reward Rooms Subject to Tax
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Michigan Provides Guidance on Taxability of Delivery and Installation Charges
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D.C. Provides Guidance on Taxability of Mandatory Service Charges
- Delivery and installation charges subject to sales or use tax (Michigan)
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Michigan: Guidance Provided on Taxability of Delivery and Installation Charges
Taxable Person
Taxable Transaction
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Utah State Tax Commission Posts Draft Guidance Addressing Nexus and Point-of-Sale Sourcing
- New Jersey Assembly Votes Unanimously to End Sales Tax on Precious Metals
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Arkansas: Taxpayer Liable to Collect and Remit Tax on Janitorial Services
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Kansas DOR Reminds Separately Stated Delivery Charges No Longer Subject to Tax Starting July 1
- Does Nebraska Charge Sales Tax on Services?
- Maryland Enacts Tax on Rentals of Home Amenities
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Louisiana: New Law Requires Board to Implement Uniform Electronic Tax System for Localities
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CBD Sales Tax State-by-State Guide: Which States Require Sales Tax on Cannabidiol (CBD)?
- Tennessee Rules Membership Fees from Online Exercise Classes Are Taxable
- Texas Excludes Furnishing of Academic Transcript from Definition of Information Services
- Does New Jersey charge sales tax on services?
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Minnesota: New Law Imposes Retail Delivery Fee on Some Items Delivered to In-State Customers
- Colorado DOR Says Taxable Telecom Includes Call Conferencing and Stresses 30-Day Bundled Services Deadline
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Tennessee Rules that Memberships to Live and On-Demand Fitness Classes are Subject to Sales Tax
- Does South Carolina charge sales tax on services?
- Georgia imposes sales tax on certain digital products and decouples from TCJA changes to IRC section 174
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Alabama Appellate Court Affirms Dealer’s Sales of Prepaid Wireless Service Plans are Not Taxable
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Alabama: Telecom Dealer Not Subject to Tax on Sales of Prepaid Wireless-Service Plans
- Tennessee: Membership Fees to Access Online Fitness Classes Subject to Tax
- Washington: US District Court Holds Sales of Gift Cards for Video Game Digital Currency are Not Exempt
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Michigan exempts separately stated delivery and installation charges effective April 26
- US Mississippi applies sales tax on digital services
- Wisconsin DOR Summarizes Ruling on Taxability of Online Platform’s Secondary Ticket Sales
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Michigan: Notice Explains Implementation of New Law Exempting Delivery and Installation Charges
- Maryland: Cannabis Taxed Starting in Fiscal Year 2024
- Mississippi clarifies sales and use taxation of computer software and related services
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New Mexico: Out-of-State Recruiting and Staffing Company Deemed Subject to Gross Receipts Taxation
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Michigan: New Law Excludes Certain Delivery and Installation Charges from Taxable Price
- Does Tennessee Charge Sales Tax on Services?
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Texas: Guidance on Taxability of Credit Ratings to Legal Entities Updated
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Tennessee: Letter Ruling Says On-Demand Online Classes are Taxable Specified Digital Products
- Kentucky Amends and Clarifies Taxability of Certain Services
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Kentucky: New Law Excludes Various Forms of Social Media from Definition of Taxable Telecom Services
- Does Wisconsin Charge Sales Tax on Services?
Tax Authorities / Penalties
Technology
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Sales Tax Software vs. Service Providers: Making the Right Choice for Your Business
- Why Sales Tax Simplification is Important
- How Updated Technology Impacts State Tax Information Reporting
- Taxually enters the U.S. Sales & Use Tax market by acquiring LumaTax
Territory
ViDA
War in Ukraine