April 16, 2020 5 min read
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
Read More March 19, 2020 5 min read
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
Read More March 17, 2020 5 min read
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
Read More September 12, 2019 5 min read
Illinois Will Require Online Marketplaces to Collect Sales Taxes for Out-of-State Sellers Starting in 2020 Illinois was quick to jump on the post-Wayfair bandwagon in requiring out-of-state businesses to start collecting sales taxes on purchases made by in-state customers. Now the state has gone a step further. On June 28,
Read More August 22, 2019 8 min read
While you may have been enjoying the dog days of summer, you may not have noticed that some states implemented new Remote Seller rules. Effective July 1st, rules were established for: Arkansas, New Mexico, Pennsylvania, Rhode Island, Virginia, and Connecticut.
Read More June 19, 2019 5 min read
Many colleges and universities require students living on-campus to purchase a meal plan. The school typically contracts with an outside company to provide the meals, which students then pay for using their meal plan. But are such transactions subject to sales tax? The Colorado Supreme Court recently addressed this question.
Read More May 29, 2019 5 min read
Report: Canadian Government Fails to Collect $169 Million in Sales Taxes Annually on Digital Goods & Services Canada loses approximately $169 million annually in sales tax revenue, according to a recent report from the nation’s interim auditor general. These losses are the result of Canadians failing to pay taxes on
Read More May 17, 2019 5 min read
Maine Legislators Consider Authorizing Local-Option Sales Taxes Although most U.S. states permit their local governments to collect certain types of sales taxes (in addition to the statewide tax), about a dozen state still do not. One such state is Maine, which currently assesses a statewide sales tax of 5.5 percent only.
Read More March 27, 2019 7 min read
In the wake of the U.S. Supreme Court’s June 2018 decision in South Dakota v. Wayfair, Inc., a number of states have quickly moved to require out-of-state Internet-based sellers to collect and remit sales taxes on in-state purchases.
Read More February 21, 2019 5 min read
Missouri Supreme Court Says Operator of Federal Reserve Cafeteria Must Collect Sales Tax Most states apply some form of sales tax to the purchases of meals and drinks. But what if a business or public employer maintains an employee cafeteria? Does the cafeteria operator need to charge sales tax on
Read More June 19, 2018 5 min read
Sales tax holidays are typically initiated by state governments as a way to promote consumer spending and boost the economy. These events are often scheduled around specific times of the year, such as back-to-school shopping season, the holiday season, or hurricane preparedness season (in areas prone to hurricanes). Read More December 29, 2017 5 min read
State Arkansas State Arkansas Happy New Year from the State of Arkansas! Effective January 1, 2018, The Arkansas Department of Finance and Administration is implementing Act 141 which removes candy and soft drinks from the definitions “Food” and “Food Ingredients” and applies the full 6.5% State sales and use tax
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