January 5, 2023 Sales and Use Tax Quarterly Update for first quarter of 2023 The EY Sales and Use Tax Quarterly Update provides a summary of the major legislative, administrative and judicial sales and use tax developments. Highlights of this edition, attached below, include a review of the most recent developments involving nexus, tax base and exemptions, technology, and compliance and controversy. ____________________________
Published by NTD’s Tax Technical Knowledge Services group; Jennifer A Brittenham, legal editor ____________________________ ATTACHMENT Sales and Use Tax Quarterly Update | |||||