Sales & Use Tax

Effective July 1, 2024, the Tennessee Legislature adopted the Streamlined Sales Tax sourcing rules for a retail sale of a product from outside of Tennessee into Tennessee. Sales are generally…

Effective July 1, 2024, the North Carolina Department of Revenue removed the number of transactions as a factor in determining economic nexus in the state. Remote sellers exceeding $100,000 in…

The New Jersey Division of Taxation issued guidance regarding the taxability of charging an electric vehicle. Charging an electric vehicle is considered a taxable maintenance or service to tangible personal…

Effective January 1, 2025, retailers who have a place of business in Illinois and sell personal property from a location outside Illinois will be required to collect state and local…

Effective January 1, 2025, the sales tax vendor discount will be capped at $1,000 per month. The discount is provided to taxpayers that file and pay their vendor’s use tax…

Effective January 1, 2025, Illinois will begin taxing lease transactions. Prior to January 1, 2025, personal property was subject to tax at the time of purchase instead of during a…

Effective January 1, 2025, the Alaska Remote Seller Sales Tax Commission will no longer use the number of transactions as a factor in determining economic nexus in the state. Remote…

Here are recent court rulings, legislation, and administrative changes that have significantly impacted sales tax landscapes across the country. Remote Seller Nexus Thresholds Several states simplified their remote seller nexus…

Effective July 1, 2024, the state’s sales and use tax exemption for remotely accessed prewritten computer software is repealed. As such, the previously exempt “cloud software” will be subject to…

The new Texas regulation provides that when an order is fulfilled from warehouses or when the order is made through an automated website, the location where an order is “received”…