As of 8 November 2009 Missouri is now imposing a 4 percent sales tax on yoga and Pilates class fees.  The tax stems from an existing statute imposed on amusement, entertainment or recreation, including athletic events.

The Missouri Supreme Court ruled that a private jail facility’s purchases, such as meals and clothing for inmates, are subject to sales tax because the municipalities sending the inmates to jail are not eligible for a tax exemption.

North Carolina’s Governor has signed budget bill (SB 202) into law containing several tax law changes, including a 1% increase to the state sales and use tax rate effective 1 September 2009 to 1 October 2009, and an additional increase of 0.25% effective 1 October 2009 for a total rate of 5.75%.  Also included is the “Amazon Law,” requiring the collection of sales tax on sales to in-state purchases depending on the affiliates nexus connection, as well as expanding the tax base on digital property.

Governor Haley Barbour signed House Bill 1461 into law effectively making the rental and or purchase of digital goods taxable effective 1 July 2009.

Legislature has decided not to extend the taxability exemption regarding manufacturer’s rebates, and beginning 1 July 2009 retailers sales tax and compensating use tax will be owed to the state for all manufacturer’s cash rebates for purchases or leases of motor vehicles.

The Louisiana House of Representatives and Senate have both approved legislation (HB 128 and SB 52) for a second amendment sales tax holiday on firearms during the first Friday through Sunday of September each year.  The Senate has also approved a sales tax holiday for Mardi Gras items (SB 128).

The Illinois Department of Revenue released a General Information letter which ruled that the manufacturing machinery and equipment exemption of the following items are not considered a sale of machinery and equipment used primarily in the manufacturing or assembling of tangible personal property for wholesale, retail sale or lease: hand tools; supplies; coolants, lubricants; adhesives or solvents; items of personal apparel; coal; fuel oil; electricity; natural gas; artificial gas, steam, refrigerants; or water.

Oklahoma Senator Barrington’s Back-to-School Sales Tax Holiday bill (SB 723) passed through the senate with overwhelming approval 9 March 2009.  It has now moved to the house to be read and approved.  Previously clothing and shoes under $100 could be purchased free of tax during the holiday period, if SB 723 is passed the sales tax holiday will be expanded to include school supplies and reference materials.  The Back-to-School Sales Tax Holiday will take place during the first week in August.

Senate Bill 62 was passed on 18 February 2009, allowing for the Wisconsin state sales tax to be imposed on downloaded songs, e-books, ringtones, and a multitude of other items. This bill also requires retailers to collect sales taxes on online sales and creates a 1.4% statewide hospital tax. This bill will go into effect the 1st of October.

While the North Dakota House passed HB 1268 to exempt clothing from the 5% state sales tax, they turned down HB 1521 to cut the state sales tax rate from 5% to 4.5%.  The bill exempting sales tax on clothing must now move to the Senate for approval.