Regulatory Analysis

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Posted June 5, 2019 by Alex Samuel
Tennessee Exempts Fiber-Optic Cable from Sales Tax

[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.

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Posted June 5, 2019 by Alex Samuel
Florida Enacts Back-to-School Sales Tax Holiday

[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 […]

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Posted June 4, 2019 by Daniel Kostrzewa
Arizona Enacts Economic Nexus and Requires Marketplace Facilitators to Collect Tax

[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 […]

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Posted June 4, 2019 by Matthew Gonnella
Nevada Exempts Durable Medical Equipment

[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 […]

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Posted May 30, 2019 by Katherine Mullen
Economic Nexus Vetoed in Kansas

[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 […]

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Posted May 28, 2019 by Matthew Gonnella
Marketplace Facilitators to Collect and Remit Texas Sales Tax

[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 […]

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Posted May 22, 2019 by Katherine Mullen
Mississippi Adds School Supplies to the Summer Sales Tax Holiday

[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 […]

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Posted May 22, 2019 by Katherine Mullen
Kansas Exempts Certain Coins and Bullion

[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 […]

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Posted May 22, 2019 by Katherine Mullen
Texas Enacts Legislation for an Optional Local Use Tax Rate for Remote Sellers

[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 […]

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Posted May 22, 2019 by Katherine Mullen
New Mexico Enacts Economic Nexus and Marketplace Sales Tax Rules

[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. […]

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Posted May 20, 2019 by Alex Samuel
Alabama Supreme Court Rules That All Software is Taxable Tangible Personal Property

[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 […]

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Posted May 17, 2019 by Oliver Mavor-Parker
New Requirements for Idaho Remote Sellers and Marketplace Facilitators

[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 […]

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Posted May 17, 2019 by Oliver Mavor-Parker
Oklahoma to Increase Remote Seller Threshold

[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 […]

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Posted May 15, 2019 by Daniel Kostrzewa
National Framework for the Taxation of Digital Goods and Services – Proposed Legislation

[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” […]

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Posted May 10, 2019 by Alex Samuel
Colorado Economic Nexus Grace Period Ends May 31, 2019

[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 […]

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Posted May 8, 2019 by Oliver Mavor-Parker
Georgia to Lower Remote Seller Revenue Threshold for Sales and Use Tax

[May 8, 2019] The Georgia governor has signed legislation to lower the threshold at which remote sellers must collect and remit sales and use tax. Effective January 1, 2020, remote sellers who obtain gross revenue over $100,000 in the previous or current calendar year, or conducted 200 or more separate retail sales in the previous […]

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Posted April 26, 2019 by Daniel Kostrzewa
California Enacts New Economic Nexus and Marketplace Facilitator Legislation

On April 25, 2019, the governor of California approved Assembly Bill No. 147. The bill requires remote sellers to collect and remit California sales and use tax if the seller had over $500,000 in sales of tangible personal property for delivery into California in the preceding or current calendar year.  The California Department of Tax […]

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Posted April 12, 2019 by Kaitlyn Smethurst
Arkansas Enacts Economic Nexus Law

On April 10, 2019, Governor Hutchinson of Arkansas, officially signed Act 822 into law, which among other changes enacted a new economic nexus threshold. Remote sellers and marketplace facilitators will be required to collect and remit Arkansas sales and use taxes if in a previous or current calendar year they make 200 transactions or $100,000 in […]

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