Washington State Department of Revenue has issued updated guidance for businesses seeking a direct pay permit for sales and use tax. The guidance outlines eligibility thresholds ($240,000 cumulative liability or $10M taxable purchases), application process, reporting obligations, and limitations on permit use and transfer. Businesses must comply with these rules to claim a five‑year deduction on retail sales tax.
A business may apply if it has a cumulative liability of $240,000 or more in the current calendar year, or if it makes over $10 million in taxable purchases in one calendar year.
Direct pay permits may be used to claim a deduction for retail sales tax for five years.
No, direct pay permits cannot be assigned to a third party or transferred to affiliates.
Businesses must report use tax due in the reporting period when they receive the goods or services they are reporting for.
Direct pay permits cannot be used when a reseller permit should be used instead, or for certain services such as telephone or amusement services.
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Sales Tax Institute · about 4 hours ago
Missouri's Department of Revenue clarified that contractors who purchase materials for real property improvements are considered the final user, making those sales taxable. Contractors cannot charge sales tax on the lump sum contract price but may pass the cost of sales tax for materials to the homeowner. The ruling, Letter Ruling No. LR 8374, was issued on November 24, 2025.
EY · 2 days ago
The EY Sales and Use Tax Quarterly Update provides a summary of the major legislative, administrative and judicial sales and use tax developments for the first quarter of 2026. It highlights recent changes involving nexus, tax base and exemptions, technology, and compliance and controversy.
Sovos · 5 days ago
This guide outlines Arkansas’s statewide sales and use tax rate of 6.5%, economic nexus thresholds, prepayment obligations for high‑volume sellers, and the state’s participation in the Streamlined Sales Tax initiative. It also covers exemption certificates, filing methods, and the destination‑based sourcing rule.
Lex18 · 6 days ago
Kentucky Rep. Beverly Chester-Burton has filed House Bill 175 to establish a yearly sales tax holiday for school‑related purchases. The holiday would run from 12:01 a.m. on the first Friday of August until midnight Sunday, exempting most clothing items up to $200 and other specific items under $3,000. If enacted, the state sales tax would be eliminated on those items during the holiday period.
LHVC · 7 days ago
Effective January 1 2026, unincorporated Boulder County will see a new minimum wage of $16.82 per hour for nontipped workers and $13.80 for tipped workers, while the county’s sales tax rises by 0.15 % to 1.335 %, bringing the combined rate to 6.335 %. The change, approved in a November 2025 election, funds mental‑health services for three years and could lead Niwot to adopt a 2.5 % sales tax if it incorporates.
Talk Business & Politics · 7 days ago
Arkansas has introduced a Farmers Sales Tax Exemption Card under Act 621 of 2025, allowing farmers to claim sales tax exemptions at the point of sale for items such as animals, chemicals, feed, machinery, and seed. The card costs $20 for issuance, $10 for renewal, and remains valid for eight years.
