Regulatory Analysis

Get the latest updates in regulatory analysis news

Posted May 29, 2020 by Charles Maniace
SD and TX Both Announce Exemption for Internet Access

In recent days, the South Dakota and Texas Departments of Revenue announced that internet access charges would become exempt from sales tax effective July 1, 2020. While states are struggling with massive budget shortfalls as a result of the COVID-19 pandemic, this particular exemption is compelled by an earlier change to the US Internet Tax […]

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Posted May 21, 2020 by Matthew Gonnella
Louisiana Announces Effective Date for Remote Seller Registration and Collection of state and local sales tax

Louisiana announced that remote sellers selling into the state are required to register with the Louisiana Sales and Use tax Commission for Remote Sellers by July 31, 2020 or 30 calendar days after meeting Louisiana’s economic nexus threshold standards. Remote sellers will begin collecting state and local sales and use tax at standard rates once […]

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Posted April 14, 2020 by Andrew Decker
Washington Exempts Feminine Hygiene Products

Washington State recently enacted new legislation which would exempt feminine hygiene products from the retail sales tax. Washington is the latest state to exempt such products in recent years, following in the footsteps of states such as New York, Florida, and Utah who have also recently exempted such products. The new law takes effect beginning July […]

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Posted April 2, 2020 by Alex Samuel
Tennessee Enacts Marketplace Facilitator Legislation

Tennessee 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 total sales of more than $500,000 to consumers in Tennessee during the previous 12 months. Additionally, marketplace facilitators must source sales of tangible personal property on their […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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. […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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, […]

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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 […]

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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. 

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