Regulatory Analysis
[June 10, 2019] Tennessee recently published new guidance on Sales and Use Tax Rule 1320-05-01-.129(2) regarding the taxation of out-of-state retailers. Out-of-state sellers with no physical presence in Tennessee who make sales exceeding $500,000 to consumers in Tennessee during the previous 12-month period must register with the Department and begin collecting and remitting Tennessee sales and […]
[June 7, 2019] Vermont H. 536 was recently signed into law and requires marketplace facilitators that meet certain thresholds to collect tax on behalf of their marketplace sellers. Marketplace facilitators must now collect tax when they facilitate Vermont sales by marketplace sellers of $100,000 or more, or when they facilitate 200 or more individual transactions, during […]
[June 4, 2019] The City of Denver recently enacted legislation exempting feminine hygiene products from city sales tax effective July 1, 2019. Feminine hygiene products include, but are not limited to, tampons, menstrual pads and sanitary napkins, pantiliners, menstrual sponges, and menstrual cups.
[June 4, 2019] Tennessee recently enacted legislation amending the definition of tangible personal property to exclude fiber-optic cable after it has become attached to a structure or installed underground. Such fiber-optic cable is deemed realty upon installation and is not subject to sales tax. The exemption is effective July 1, 2019.
[June 4, 2019] Florida recently enacted legislation which creates a sales tax holiday between August 2, 2019 and August 6, 2019 during which clothing having a sales price of $60 or less and school supplies having a sales price of $15 or less are exempt. Additionally, personal computers or personal computer-related accessories having a sales […]
[June 4, 2019] Starting October 1, 2019, Arizona will require remote sellers and marketplace facilitators to collect and remit Arizona’s transaction privilege tax if they surpass certain economic thresholds. A remote seller will be required to collect and remit tax if its gross proceeds from sales to Arizona customers exceed: $200,000 for the 2019 calendar […]
[June 4, 2019] Pursuant to recently enacted Senate Bill 447, sales of durable medical equipment, oxygen delivery equipment, and mobility enhancing equipment are exempt from sales tax in Nevada. This exemption can be claimed when the equipment is prescribed for human use by a licensed health care provider acting within their scope of practice. This […]
[May 30, 2019] House Bill 2033, which passed both the House and the Senate in Kansas, would have established economic nexus in the state, and would have required marketplace providers to collect tax on behalf of marketplace sellers. The current trend is for states to impose these sorts of requirements; many states have passed bills over […]
[May 28, 2019] Effective October 1, 2019, marketplace facilitators selling into Texas are required to collect and remit Texas sales tax as retailers when they process sales for marketplace sellers. The law, which was signed on May 24, requires the marketplace facilitator to certify to each marketplace seller that the marketplace facilitator assumes the rights and […]
[May 22, 2019] Mississippi holds a sales tax holiday each year beginning on the last Friday in July and ending on the following Saturday. In years past, this holiday has applied to clothing and footwear with a selling price of less than $100. Pursuant to Senate Bill 2955, the state has added school supplies to […]
[May 22, 2019] Pursuant to recently enacted House Bill 2140, all sales of gold or silver coins as well as bullion of gold, silver, palladium, or platinum are exempt from sales and use tax in Kansas. Bullion is therein defined as “bars, ingots or commemorative medallions of gold, silver, platinum, palladium, or a combination thereof, for […]
[May 22, 2019] The state of Texas recently approved a new law giving remote sellers who are required to collect and remit local use taxes in Texas an option to collect the amount as a single local use tax rate as an alternative to combined local use tax rates. Under the law, a remote seller can […]
[May 22, 2019] With the passage of House Bill 6, effective July 1, 2019, the definition of “engaging in business” has been amended to apply to persons lacking physical presence in New Mexico provided they had at least $100,000 in taxable gross receipts from sales, leases and licenses of tangible personal property the previous calendar year. […]
[May 20, 2019] The Alabama Supreme Court recently issued a decision in Russell County Community Hospital v. State Department of Revenue holding that all software is tangible personal property and thus subject to sales tax. A number of justices concurred with respect to the result but not the reasoning of the decision and it is […]
[5-15-2019] Starting June 1, 2019, Idaho will require sellers who do not have a physical presence in Idaho to collect, report and pay state sales and use tax if they have cumulative gross receipts from sales delivered into Idaho exceeding $100,000 in the previous or current calendar year. Marketplace facilitators who meet the threshold above will […]
[May 17, 2019] Effective November 1, 2019, Oklahoma will increase its remote seller threshold. In place of the prior $10,000 threshold, remote sellers who have made taxable sales of $100,000 or more during the current or preceding calendar year must collect and remit tax. The obligation to collect tax begins on the first calendar month following […]
[5/14/2019] The U.S. Senate and the U.S. House of Representatives have both introduced bills entitled, “Digital Goods and Services Tax Fairness Act of 2019.” The legislation aims to create a national framework for when and how state and local governments can tax digital goods and services. The proposed legislation establishes that the “customer tax address” […]
[April 29, 2019] The Colorado Department of Revenue provided a grace period for in-state and out-of-state retailers to comply with new destination sourcing and economic nexus rules. This grace period ends on May 31, 2019. Beginning June 1, 2019, in-state retailers will be required to collect and remit sales taxes based on the jurisdiction’s tax […]