H.B. 170 has been proposed in Georgia's House of Representatives that would make some digital services and goods subject to a sales and use tax. If passed, the 4% tax would apply to certain digital products, digital goods, digital services, and digital codes that are...

Under legislation passed without the governor's signature, software and software-as-a-service sold or licensed for business use in Maryland will no longer be considered taxable digital products for the purposes of sales and use taxes. A product with electrical,...

Effective July 1st, 2022, Colorado will impose a retail delivery fee of $0.27 for all orders delivered by a motor vehicle to a location in Colorado. Starting July 2022, Colorado will impose a retail delivery fee of $0.27 any time an order is delivered to a Colorado...

Maryland has exempted certain baby products, medical devices, and N95 masks from sales tax effective July 1st, 2022.  H.B. 282, exempts diapers, diaper rash cream, and baby wipes from sales tax in Maryland effective July 1st, 2022. H.B. 288 exempts baby bottles, baby...

The Tennessee Department of Revenue has announced that the special collection rules for drop shipments will be eliminated on January 10, 2022 and in-state registration will no longer be required in order to generate a valid resale exemption certificate. If a Tennessee...

The Indiana Department of Revenue found that a company's provision of web-based fleet management services, as well as the company's free mobile application (mobile app), were not subject to Indiana sales and use tax. The company used a "Software as a Service" (SaaS)...

The Hawaii Department of Taxation has issued guidance clarifying its position on the handling of software sales under the general excise tax (GET). Whether the software is included on a tangible medium, such as a disc, or transferred electronically, the sale of...