United States: Sales Taxes: VAT, GST

DDP can sound like the perfect solution for a customer: the seller handles everything and delivers the goods. But for the seller, Delivered Duty Paid can bring obligations and costs that aren’t always obvious when the deal is made.

The Texas Comptroller has issued an executive order that fundamentally changes how data processing taxes apply to electronic commerce transactions, specifically targeting marketplace and platform fees that have been subject to controversial taxation. This policy shift addresses a longstanding issue where businesses faced potential double taxation on marketplace transactions, with both the platform fee and the underlying sale being taxed separately.

The City of New Orleans is offering businesses a limited-time opportunity to resolve overdue sales tax obligations through its Sales Tax Amnesty Program, running from October 1 through December 31, 2026. The program extends significant financial relief by waiving all penalties, negligence fees, and half of the interest charges on delinquent balances for eligible taxpayers who settle their outstanding tax liabilities during this window.

North Carolina's Department of Revenue has issued new guidance consolidating sales and use tax refund caps for nonprofit hospital systems and their affiliates, fundamentally changing how multi-entity healthcare organizations claim tax refunds. The directive introduces aggregation rules that treat hospital systems as single entities for refund purposes, with prorated caps for the current fiscal year. Healthcare organizations must now coordinate refund claims across their entire system and reassess the financ

Colorado's H.B. 26-1223 represents a major shift in the state's tax landscape, bringing downloaded software, remotely accessed applications, and SaaS offerings under the sales and use tax umbrella. What does this mean for businesses operating in Colorado, and how should they prepare for the changes taking effect in 2027?

Texas legislators are taking aim at the state's data center sales and use tax exemption, with bipartisan support emerging for potential repeal or modification. The exemption, which has cost the state an estimated $3.3 billion in foregone revenue—far exceeding original projections—faces scrutiny as lawmakers prepare for a constrained budget environment while responding to growing local opposition over electricity demand, water usage, and community impacts.

The Louisiana Department of Revenue has issued a revised version of Revenue Information Bulletin No. 25-023, originally published in August 2025, to provide additional procedural guidance on how general contractors...

The Louisiana Department of Revenue has finalized two sets of regulations published in the May 20, 2026 edition of the Louisiana Register that affect Louisiana’s pass-through entity tax election framework and employer...

Governor DeSantis has unveiled an ambitious property tax reform plan featuring a $250,000 homestead exemption that could eventually grow to $500,000, alongside significant changes to nonhomestead property tax caps.