Utah:
Drops transaction threshold; economic nexus applies only if gross revenue from sales to Utah exceeds $100,000 annually starting July 1, easing sales tax obligations for remote sellers.
Illinois:
Eliminates 200-transaction economic nexus threshold effective January 1; offers remote retailer amnesty program from August to October next year to support compliance.
Colorado:
Lowers retail delivery fee from 29 to 28 cents starting July 1; funds partly directed to infrastructure maintenance, sparking debate over fairness of delivery fees.
Ohio:
Expands sales tax holiday to the first two weeks of August; exempts nearly all tangible personal property priced $500 or less from sales tax.
Washington:
Adds new business activities to taxable retail sales from October 1, including IT, custom website development, security services, staffing, advertising, and software customization.
Minnesota:
Considering taxing accounting, legal, brokerage, and banking services provided to individuals, expanding the sales tax base to include professional services.
Georgia:
Adopts regulations taxing digital products, goods, and codes; defines terms, imposes tax on specified digital goods, and sets exemptions for certain digital products.
Louisiana:
Pending bill would classify third-party accommodation booking companies as marketplace facilitators, requiring them to collect state and local sales tax starting July 1, 2026.
Mississippi:
Passed bill clarifying “hotel” to include third-party booking facilitators; these entities must collect sales tax on gross income from hotel bookings.
Iowa:
Expanded sales and use tax breaks for data centers to include leased facilities; eligible businesses leasing data centers can claim exemptions or refunds on certain purchases.
New York:
Court ruled advertising research firm liable for $2.3 million unpaid sales tax on information services; firm wrongly exempted service as professional consulting.
Source: www.taxconnex.com
