United States: Sales Taxes: VAT, GST

Following the U.S. Mint's decision to stop producing pennies, states across the nation are issuing new guidance on how retailers should handle cash transaction rounding. While most states require sales tax to be calculated on the original sales price before rounding occurs, the specific rounding methods and compliance requirements vary significantly by jurisdiction, creating a complex landscape for multistate retailers to navigate.

The Louisiana Department of Revenue has proposed amendments to its regulation governing sales and use tax responsibilities for contractors and their customers, generating significant public interest. A public hearing has been scheduled to address the substantial volume of comments received regarding these proposed changes.

Virginia has enacted a groundbreaking tax on electricity consumed by data center operators, imposing a charge of $0.011 per kilowatt-hour effective July 2026 while preserving the state's generous sales and use tax exemption for qualifying equipment. This dual approach aims to generate up to $1.2 billion in revenue over two years while maintaining Virginia's competitive position as the largest data center market in the Western Hemisphere.

About half of U.S. states impose sales tax on software as a service (SaaS) and other digital products in some form — and this isn’t a matter of high-tax “blue” versus low-tax “red” states.

As state and local governments look for revenue to close budget gaps and fund services, some have targeted specific industries and business activities.

California's tax landscape is undergoing significant changes, from new SaaS taxes and MCO levies in the recently signed state budget to a slate of high-stakes ballot measures including a proposed billionaire wealth tax. This podcast episode examines how these legislative developments and voter initiatives could reshape the state's tax policy and what stakeholders need to know heading into the 2026 ballot season.

Following adjournment of the 2026 Washington State legislative session on March 12, 2026, Governor Bob Ferguson signed into law several bills that repealed...

Michigan's Department of Treasury has reversed its controversial position on wholesale cannabis tax administration, clarifying that product transferred to retailers before January 1, 2026 will not be subject to the new wholesale tax when resold between retailers. This reversal aligns Treasury guidance with the actual statutory language requiring tax only on the first transfer from wholesaler to retailer.

In this episode of GeTtin' SALTy, podcast host Nikki Dobay welcomes back Representative April Berg of Washington's 44th District for a deep dive into the 2026 landmark 60-day legislative session in Olympia.