Regulatory Analysis

Get the latest updates in regulatory analysis news

Posted March 23, 2020 by Alex Samuel
Kodiak, Alaska Enacts 1-Day Optional Sales Tax Holiday

The City of Kodiak, Alaska has enacted a one-day annual sales tax holiday. Under the terms of the Kodiak City Code, the sales tax holiday  will take place on the first Saturday in March each year. For 2020, the holiday occurred on March 7th. The holiday applies to all sales and rentals of tangible personal […]

Read More
Posted March 20, 2020 by Matthew Gonnella
Puerto Rico Declares Emergency Sales Tax Holiday

In response to the COVID-19 crisis, Puerto Rico declared an emergency sales tax holiday on “Items of First Necessity” from Monday, March 23, 2020 until Thursday, April 30, 2020. During this period, the Puerto Rico sales tax will not apply to the following items: hand sanitizers, personal disinfectants, tissues, masks, household cleaning supplies, gloves, pain […]

Read More
Posted February 27, 2020 by Alex Samuel
Alaska Cities Enact Uniform Remote Seller Sale Tax Code

Eight local governments in Alaska have enacted ordinances implementing the Alaska Remote Seller Sales Tax Commission’s Uniform Sales Tax Code. They include: Juneau, Wasilla, Kenai Peninsula Borough, Kenai, Seward, Soldotna, Homer and Seldovia. Remote sellers and marketplace facilitators doing business in these locations are required to collect and remit sales tax if their statewide gross […]

Read More
Posted February 10, 2020 by Erik Wallin
Massachusetts Governor Proposes Sales Tax Modernization Initiatives

Massachusetts Governor Charlie Baker’s recent FY2021 budget proposal includes sections aimed at modernizing and improving the integrity of sales tax collection in the Bay State. The proposal takes a two-phased approach to modernization in order to improve the speed of current collection and remittance methods. Phase 1: Businesses will be required to remit collections from […]

Read More
Posted February 5, 2020 by Erik Wallin
Hawaii Considers Placing Tax Requirements on Vehicle Rental Marketplaces

A new bill making its way through the Hawaii legislature could impose tax on remote motor vehicle rental marketplaces. The proposed law would deem certain motor vehicle rental marketplaces (such as those popular on online travel websites) to be lessors and operators responsible for the collection and remittance of motor vehicle rental taxes and surcharges […]

Read More
Posted February 3, 2020 by Oliver Mavor-Parker
Georgia Enacts Marketplace Tax Collection Requirements

Georgia has enacted marketplace legislation under HB 276. Effective April 1, 2020, marketplace facilitators are responsible for collecting and remitting Georgia sales and use tax when their sales equal or exceed $100,000 in the previous or current calendar year. Facilitated sales and sales made directly by the marketplace facilitator both count towards the $100,000 threshold. […]

Read More
Posted January 15, 2020 by Alex Samuel
Illinois Treatment of CBD Products

Illinois enacted legislation creating a Cannabis Purchaser Excise Tax and permitting counties and municipalities to impose, by ordinance, a local retailers’ occupation tax on all persons engaged in the business of selling adult use cannabis at retail. CBD products, such as CBD oils, derived from industrial hemp that contain 0.3% or less of THC are […]

Read More
Posted January 14, 2020 by Alex Samuel
Alabama Severe Weather Preparedness Sales Tax Holiday Feb. 21-23

Alabama will hold its annual Weather Preparedness Sales Tax Holiday from Friday, February 21, 2020 through Sunday, February 23, 2020, giving shoppers the opportunity to purchase certain severe weather preparedness items free of state and certain local sales tax when the cost per item is $60 or less, or in the case of portable generators […]

Read More
Posted January 7, 2020 by Kaitlyn Smethurst
Louisiana DOR Releases Further Guidance on New CBD Tax

As previously reported, the Louisiana legislature passed House Bill 560 this year, which imposed a new tax on certain CBD products effective January 1, 2020.  Based on recent guidance released by the Department of Revenue (DOR), it’s now clear that the new  tax is not applied at the point of retail sale. Rather, it’s properly […]

Read More
Posted December 5, 2019 by Kaitlyn Smethurst
Louisiana Imposes New Tax on CBD Products

Under House Bill 560, passed in June of this year, the Louisiana legislature imposed a new excise tax on certain CBD products which takes effect on January 1, 2020. This new tax, which is charged at the point of retail sale, applies at a rate of 3% and applies in addition to existing state and […]

Read More
Posted December 5, 2019 by Alex Samuel
Illinois Enacts Marketplace Facilitator Legislation

Illinois recently enacted legislation requiring marketplace facilitators that meet certain thresholds to collect tax on behalf of their marketplace sellers. Marketplace facilitators must collect tax when they facilitate gross sales of $100,000 or more or when they facilitate 200 or more separate transactions for the sale of tangible personal property to purchasers in Illinois during […]

Read More
Posted December 5, 2019 by Alex Samuel
Florida Cities Change Communication Services Tax Rate

Sales of communications services in Florida are taxable, unless specifically exempt. Communications services are defined as voice, data, audio, video, or any other information or signals, transmitted by any medium. The cities of Gulf Breeze (5.82%), Marco Island (2.80%), and Palm Shores (5.82%) have updated their Communications Services Tax rates as indicated, effective January 1, […]

Read More
Posted December 5, 2019 by Alex Samuel
Florida Reduces Sales Tax for Rentals of Real Property

Florida recently enacted legislation which will reduce the sales tax on rentals of real property from 5.7% to 5.5% effective January 1, 2020. Examples of real property rentals subject to this tax include commercial office or retail space, warehouses, and self-storage units or mini-warehouses. The local option discretionary sales surtax imposed by the county where […]

Read More
Posted December 5, 2019 by Matthew Gonnella
Wisconsin’s Baseball Stadium District Tax to End

Wisconsin recently recently passed Assembly Bill 73 which will end the 0.1% baseball stadium sales and use tax on March 31, 2020 within Wisconsin’s “Baseball Stadium District” which includes Milwaukee, Ozaukee, Washington, Racine, and Waukesha counties.  A copy of the bill can be found here. 

Read More
Posted November 22, 2019 by Erik Wallin
Alaska is Next Frontier for Economic Nexus

Alaska one of the few places without a state-level sales tax. There are however many independent cities and boroughs which administer and collect their own taxes. As many states across the country seek to reap the tax dollars now available due to the Wayfair decision, the localities in Alaska felt left out in the cold. […]

Read More
Posted November 22, 2019 by Kaitlyn Smethurst
Louisiana Remote Sellers Commission Makes Progress

As the Louisiana Remote Sellers Commission moves forward with their plan to impose sales tax collection requirements on remote sellers, they have taken a step forward by approving a proposal from a new vendor who will design and implement a tax administration system for the state to help manage remote collections. The new vendor will […]

Read More
Posted October 16, 2019 by Katherine Mullen
To Collect or Not to Collect, That is the Question in Kansas

While the Kansas Department of Revenue announced that remote sellers would be required to collect tax on sales made into Kansas beginning on October 1, 2019, the Attorney General issued an opinion stating that the requirement was not lawfully passed and was of no effect. However, the Department maintains that the requirement is valid, leaving […]

Read More
Posted August 14, 2019 by Matthew Gonnella
West Virginia Annual Back-to-School Sales Tax Holiday Begins 2021

[August 14, 2019] West Virginia recently enacted legislation that creates an annual back to school sales tax holiday beginning in 2021. The following items will be exempt from sales tax during the holiday: Items of clothing priced $125 or less; School supply items priced $50 or less; School instructional material priced $20 or less; Laptop and […]

Read More