State Gasoline Tax Rates as of July 2018

https://taxfoundation.org/state-gas-tax-rates-july-2018/

Online Sales Tax Revenue Presents Opportunity for Permanent, Comprehensive Reform in Wisconsin

https://taxfoundation.org/online-sales-tax-comprehensive-permanent-tax-reform-wisconsin/

How High Are Wine Taxes in Your State?

https://taxfoundation.org/how-high-are-wine-taxes-in-your-state/

Testimony: Post-Wayfair Options for Congress

https://taxfoundation.org/post-wayfair-options-congress/

Sales Tax Holidays: Politically Expedient but Poor Tax Policy, 2018

https://taxfoundation.org/sales-tax-holidays-politically-expedient-poor-tax-policy-2018/

State and Local Sales Tax Rates, Midyear 2018

https://taxfoundation.org/state-local-sales-tax-rates-midyear-2018/

July 13 Sales Tax Links

Alabama Tax Amnesty
https://www.alabamataxamnesty.com/

Louisiana Legislature Partially Extends Sales Tax Hike, Fate of Online Sales Tax Still Uncertain

https://taxfoundation.org/louisiana-legislature-partially-extends-sales-tax-hike-fate-online-sales-tax-still-uncertain/

Nonprofits and Sales Tax
https://www.avalara.com/us/en/learn/whitepapers/nonprofits-and-sales-tax.html

Resale Exemption Only Applies to Materials that are Integral to Manufactured Product
https://www.ttrus.com/article.php?id=i1110

Private Letter Ruling Request on Application of Utah Sales and Use Tax to
Restaurant Order Placement Services 
https://tax.utah.gov/commission/ruling/17-001.pdf

This used to be on the sidebar - the list now has its own page - easier to edit

Blogs and sources I like and visit regularly

http://salestaxnews.blogspot.com/p/blogs-and-sources-i-like.html

Ahem...me

The Most Important Piece of Software Acquisition Advice I can Give

https://salestaxguy.blogspot.com/2018/07/most-important-piece-of-software.html 

I guess we're going to have Wayfair updates...forever

South Dakota v. Wayfair Update: Vermont

https://www.vertexinc.com/resources/insights/south-dakota-v-wayfair-update-vermont
http://tax.vermont.gov/business-and-corp/sales-and-use-tax/sales-and-use/wayfair

FAQS FOR NON-COLLECTING RETAILERS FOLLOWING WAYFAIR DECISION
http://www.tax.ri.gov/notice/Remote_seller_FAQs_07_06_18.pdf

North Dakota Sets Date for Remote Sellers to Begin Collecting Sales Tax
http://report.saltcpa.com/2018/07/north-dakota-remote-seller-sales-tax-enexus-enforcement-date-october-1-2018/

What Does the Wayfair Decision Really Mean for States, Businesses, and Consumers?

https://taxfoundation.org/what-does-the-wayfair-decision-really-mean-for-states-businesses-and-consumers/

So, Louisiana probably isn't a state we're going to have to worry about

Not So Fast: Louisiana State and Local Sales Taxes in a Post-Wayfair World

https://www.cookingwithsaltlaw.com/2018/07/not-so-fast-louisiana-state-and-local-sales-taxes-in-a-post-wayfair-world/ 

And you thought we were through with Wayfair

Wisconsin goes with SD type rules - but also notes that, if you have physical presence, the safe harbors don't apply
https://www.revenue.wi.gov/Pages/Businesses/remote-sellers.aspx
https://www.avalara.com/us/en/blog/2018/07/Wisconsin-to-enforce-Wayfair-style-economic-nexus-rule-starting-october-2018.html

Idaho reinforces the click-through/agent rule - again with no safe harbor
https://tax.idaho.gov/n-feed.cfm?idd=4190

Hawaii does retroactivity

Hawaii taxes out-of-state sellers as of July 1, 2018

https://www.avalara.com/us/en/blog/2018/07/Hawaii-taxes-out-of-state-sellers-as-of-July-1-2018.html
https://www.vertexinc.com/resources/insights/south-dakota-v-wayfair-update-hawaii

Alabama starts enforcement - creates their own Streamlined Sales Tax Project called SSUT.  Huh.
https://www.avalara.com/us/en/blog/2018/07/alabama-to-enforce-remote-sales-tax-collections-starting-october-1-2018.html

OTT impacts of Supreme Court repeal of physical presence precedent

https://www.avalara.com/us/en/blog/2018/07/OTT-impacts-of-supreme-court-repeal-of-physical-presence-precedent.html

So, basically NO then...

State and federal lawmakers rally in response to Supreme Court sales tax ruling

https://www.avalara.com/us/en/blog/2018/07/state-and-federallawmakersrallyinresponsetosupremecourtsalestaxr.html

States with South Dakota–style economic nexus laws
https://www.avalara.com/us/en/blog/2018/07/States-with-south-dakota-style-economic-nexus-laws.html

What Does the Wayfair Decision Really Mean for States, Businesses, and Consumers?
https://taxfoundation.org/what-does-the-wayfair-decision-really-mean-for-states-businesses-and-consumers/

 

Links that have nothing to do with SD vs. Wayfair

Get Ready To Save As State Sales Tax Holidays Begin
https://www.forbes.com/sites/kellyphillipserb/2018/06/19/get-ready-to-save-as-state-sales-tax-holidays-begin/#3e329298404b

A good overview on drop-shipping
Sales Tax on Drop-Shipping: Where New Sellers Go Wrong
https://www.salestaxsupport.com/blogs/industry/drop-shipping/sales-tax-on-drop-ship-where-new-sellers-go-wrong/

Are Sugar-Sweetened Beverage Taxes Regressive? Evidence from Household Retail Purchases
https://taxfoundation.org/soda-taxes-regressive/ 

Kentucky nonprofits scramble to figure out state's new sales tax laws
https://www.courier-journal.com/story/money/2018/06/21/nonprofits-scramble-sale-tax-requirement/711736002/ 

State Tax Changes Taking Effect July 1, 2018
https://taxfoundation.org/state-tax-changes-july-1-2018/ 

Indiana SaaS Exemption Designed To Address Market Considerations
https://www.jdsupra.com/legalnews/indiana-saas-exemption-designed-to-80788/

Miscellaneous Sales Tax Links

July 1st Sales / Use Tax Rate Changes
https://blog.zip2tax.com/july-1-sales-use-tax-rate-changes/

To What Extent Does Your State Rely on Sales Taxes?
https://taxfoundation.org/sales-tax-reliance-2018/

General Excise Tax Exemption for Contracting and Services Exported Outside the State
Sourcing of Income from Contracting and Services
http://files.hawaii.gov/tax/legal/tir/tir18-06.pdf 

The ebb and flow of tax on vessels
https://www.avalara.com/us/en/blog/2018/06/the-ebb-and-flowoftaxonvesselswackytaxwednesday.html

Connecticut went nuts
Connecticut Enacts Economic, Marketplace, Reporting Nexus Provisions
https://www.salestaxinstitute.com/resources/connecticut-enacts-economic-marketplace-reporting-nexus-provisions

Sales Tax Slice: Taxes on Streaming Services are Music to States’ Ears
https://www.bna.com/sales-tax-slice-b73014476954/ 

How Stable is Cigarette Tax Revenue?

https://taxfoundation.org/cigarette-tax-revenue-tool/

Consideration of a New Gross Receipts Tax Moves Forward in Oregon

https://taxfoundation.org/new-gross-receipts-tax-oregon/

West Virginia Overhaul

https://taxfoundation.org/late-breaking-west-virginia-compromise-create-two-new-taxes/

https://taxfoundation.org/west-virginia-special-session-tax-plan/

Louisiana’s Tax Overhaul

https://taxfoundation.org/louisiana-tax-plan-bad-deal/

http://www.leveragesalt.com/blog/2017/4/louisianas-gross-receipts-tax-proposal-so-good-not

https://taxfoundation.org/louisiana-gross-receipts-tax/

https://taxfoundation.org/louisiana-scraps-gross-receipts-tax-proposal/

http://www.taxrates.com/blog/2017/05/02/louisiana-may-keep-temporary-sales-tax-increase/

Tampon Taxes: Do Feminine Hygiene Products Deserve a Sales Tax Exemption?

https://taxfoundation.org/tampon-taxes-sales-tax/

https://www.avalara.com/blog/2017/04/26/sales-tax-zeitgeist-tampon-exemptions-wacky-tax-wednesday/

To What Extent Does Your State Rely on Sales Taxes?

https://taxfoundation.org/sales-taxes-percent-collections/

Potential Colorado Ballot Measure Shows How Not to Design a Sales Tax

https://taxfoundation.org/colorado-sales-tax-hb-17-1242/

Is Tax Reform Coming to Louisiana?

https://taxfoundation.org/tax-reform-coming-louisiana/

The Return of Gross Receipts Taxes

https://taxfoundation.org/return-gross-receipts-taxes/