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July 11, 2023

Sales/Use Tax Quarterly Update for third 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.


Contact Information
For additional information concerning this Alert, please contact:
State and Local Taxation Group
   • Karl Nicolas (

Published by NTD’s Tax Technical Knowledge Services group; Jennifer A Brittenham, legal editor



Sales and Use Tax Quarterly Update