Welcome
Our 8th annual Avalara Tax Changes report aims to prepare you for the year to come. As always, we examine tax law changes and trends that are influencing businesses across a range of industries.
2024 midyear update
Stay informed on new sales tax laws that have gone into effect in the first half of 2024 and the trending legislation that may impact the rest of the year by reading our midyear update report.
![Avalara icon for sales tax](/content/dam/assets/illustrations/diagrams/atc-2024-png/ATC-icons-Finals_SalesTaxGeneral.png)
U.S. sales tax
Find out what’s new with tax laws, economic nexus, marketplace facilitator laws, and tax rates in the sales tax section. Also, discover how technology is helping businesses with sales tax compliance.
![Avalara icon for retail](/content/dam/assets/illustrations/diagrams/atc-2024-png/ATC-icons-Finals_Retail.png)
Retail
Product tax rate changes, retail delivery fees, sales tax holidays, and a new threshold for the 1099-K … learn how these and other issues are shaping retail sales tax in the meaty retail section.
![Avalara icon for software](/content/dam/assets/illustrations/diagrams/atc-2024-png/ATC-icons-Finals_Software.png)
Software
State tax bases are narrowing as tax policies lag behind technological innovation. Download what that means for digital ad taxes, NFTs, and the metaverse in the software section.
![Avalara icon for manufacturing](/content/dam/assets/illustrations/diagrams/atc-2024-png/ATC-icons-Finals_MFG.png)
Manufacturing
Drop shipping, microfactories, reshoring, and servitization are just some of the issues on the line in the manufacturing section.
![Avalara icon for lodging](/content/dam/assets/illustrations/diagrams/atc-2024-png/ATC-icons-Finals_Lodging.png)
Lodging
New markets for hotels, new restrictions on short-term rentals, and new ways to uncover noncompliant businesses — read about it all in the lodging section.
![Avalara icon for beverage alcohol](/content/dam/assets/illustrations/diagrams/atc-2024-png/ATC-icons-Finals_BevAlc.png)
Beverage alcohol
The growth of low-alcohol, no-alcohol, and ready-to-drink beverages is shaking (not stirring) tax policies in many states. Find out more in the beverage alcohol section.
![Avalara icon for communications](/content/dam/assets/illustrations/diagrams/atc-2024-png/ATC-icons-Finals_Comms.png)
Communications
The Internet of Things, Next Generation 911, and new trends in streaming are issues shaping communications tax. Discover additional insights in the communications section.
![Avalara icon for energy and fuel](/content/dam/assets/illustrations/diagrams/atc-2024-png/ATC-icons-Finals_Fuel.png)
Energy and fuel
The need for clean energy is driving electric vehicle mandates. These mandates have led to new tax policies for energy and fuel. Get up to speed in the energy and fuel section.
![Avalara icon for global tax](/content/dam/assets/illustrations/diagrams/atc-2024-png/ATC-icons-Finals_Global.png)
Global tax
Ecommerce may transcend borders, but cross-border selling doesn’t translate to a free pass on tax compliance. Get the lowdown on bringing VAT into the digital age, e-invoicing, and other international tax changes in the global tax section.
We can’t address everything, of course. The world is too big, tax too complex, and attention spans too short. What follows will give you an overview of some of today’s key issues and what to look out for tomorrow.
Let’s do this.
DISCLAIMER
Tax rates, rules, and regulations change frequently. Although we hope you’ll find this information helpful, this report is for informational purposes only and does not provide legal or tax advice.