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