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Sales Tax Update - July 2026

by Michael T. Dillon, Esq., Dillon Tax Consulting LLC
7/21/2026
  • Newly taxable: Pursuant to SB 122, effective 1/1/27, prewritten software becomes subject to California sales and use tax regardless of whether it is:
    • Delivered on physical media
    • Downloaded electronically
    • Accessed remotely
    • Provided as SaaS
  • Classification: Covered digital products are treated as tangible personal property for sales and use tax purposes.
  • Custom software: Software prepared to the special order of a customer remains exempt, including qualifying custom programs incorporating preexisting components.
  • Other digital goods: The law is principally directed at prewritten software and SaaS. Many consumer digital products, such as streaming media, digital books, music, and similar content, are ...
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Archive

Economic Nexus Update: July 2, 2019 – CO, CT, IL, ME, NY

Michael T Dillon, Dillon Tax Consulting LLC
7/2/2019

As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-three (43) states have adopted economic nexus provisions for sales tax compliance purposes.  The biggest trends right now are that states are revising their thresholds and also adopting marketplace nexus ...

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Economic Nexus Update – AZ, MD, OK, MN

Michael T Dillon, Dillon Tax Consulting LLC
6/5/2019

As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-three (43) states have adopted economic nexus provisions for sales tax compliance purposes.  Arizona and Oklahoma are most recent states to enact an economic nexus provision for remote sellers.

Since ...

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Economic Nexus Update – CA, NY, SC, IN, UT

Michael T Dillon, Dillon Tax Consulting LLC
5/16/2019

As we have previously reported, since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-two (42) states have adopted economic nexus provisions for sales tax compliance purposes.  The most compelling change for states that have adopted economic nexus is that California has enacted Assembly ...

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Economic Nexus Update – ID, RI, KY, VA, AR, NM, WV, WY, ND, HI

Michael T Dillon, Dillon Tax Consulting LLC
4/19/2019

Since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), forty-two (42) states have adopted economic nexus provisions for sales tax compliance purposes.  With the state legislative sessions in full swing, we are seeing the predictions become a reality.  The most compelling change is the ...

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Economic Nexus Update – GA, NE, ND, NY, OK, TN, WA

Michael T Dillon, Dillon Tax Consulting LLC
3/26/2019

Since the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair, 585 U.S. __ (June 21, 2018), we now have thirty-eight (38) states that have adopted economic nexus provisions for sales tax compliance purposes.  With the state legislative sessions in full swing, we are seeing the predictions become a reality.  We highlight ...

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