Sales Tax News

July is always a busy month for sales and use tax rate changes in the U.S. All rates are General Retail Sales or Use tax rates and do not reflect special category products or particular industry rates. *Click on any State name for an overview of sales and use tax rules for that state.

Effective July 1, 2021, Florida law requires businesses making remote sales into the state to collect and electronically remit sales and use tax, including any applicable discretionary sales surtax, on those transactions if the business has made taxable remote sales in excess of $100,000 over the previous calendar year.

Effective immediately, the combined state and local sales and use tax rate for Hillsborough County is 7.5%. Dealers should collect only the combined 7.5% rate.

In 2017, multi-level marketing company LuLaRoe faced allegations of improperly assessing sales tax against certain customers. LuLaRoe sells clothing through “independent representatives.” According to a February 2017 report from CBS News, sales tax was collected based on where the sales representative lived, as opposed to the customer’s residence. This led

As usual, July 1st of each year brings many sales and use tax rate changes. See the list here.

SC Dept. of Revenue vs. Books-A-Million Sales tax normally applies to the purchase of “tangible personal property.” On its face, the definition of “tangible” is fairly straightforward. For example, South Carolina law classifies tangible personal property as “personal property which may be seen, weighed, measured, felt, touched, or which is

Tennessee is the most recent, and one of the last, state to adopt a new tax collection law to third-party marketplace facilitators.  On April 1, 2020, Gov. Bill Lee signed Senate Bill 2182, which takes effect on October 1, 2020.   Since the U.S. Supreme Court’s 2018 decision in South

Michigan Court: Use Tax Exemption for “Things of the Soil” Does Not Cover Lawn Care Businesses   Is lawn care a form of “agriculture”? After all, grass is a plant, so growing and caring for a lawn would seem to fit within the literal meaning of agriculture. Yet most of

Missouri Supreme Court: Furniture Sold to Hotels Is Not “Resold” to Guests In the United States, sales tax is generally assessed only on the final “sale” of a good to a consumer or end-user. A “sale for resale” is therefore normally exempt from paying tax. But what qualifies as a

Three months in and it’s already been a hectic year on many fronts; sales and use taxes have been no exception. Developments in 2020 so far include:    Alaska –  While Alaska does not have a state level sales tax, certain local municipalities do.  The Municipal League has finalized the uniform Alaska Remote Seller Sales Tax

Louisiana Supreme Court Finds Wal-Mart.com Does Not Have to Collect Sales Tax on Behalf of Third-Party Sellers The U.S. Supreme Court’s 2018 decision in South Dakota v. Wayfair opened the door for states to require out-of-state sellers to collect sales tax even if they lacked a “physical presence” within that