Sales Tax Institute/YETTER: Mid-Year Sales Tax Update 2026: Legislative Trends Shaping Taxability and Compliance

As the wave of the 2026 legislative sessions comes to a close, one theme stands out: states are actively reshaping the sales tax base to reflect how business is done today. Lawmakers are bringing more digital products, services, and emerging areas like AI-driven offerings into scope, while also revisiting exemptions and targeted relief measures in response to economic pressures. At the same time, states are experimenting with new approaches to revenue, from digital advertising taxes (in a few different formats) to changes in data-related services, signaling a continued shift toward taxing modern commerce.

The pace and direction of these changes are just as important as the changes themselves. States are not moving in lockstep. Some are expanding taxability, others are rolling back recent policies, and others are refining nexus standards to simplify enforcement and reduce ambiguity. This creates a patchwork of rules that can be difficult to track, especially for businesses operating across multiple jurisdictions. What appears to be a narrow update in one state often reflects a broader pattern that is gaining traction nationwide.

In this webinar, the Sales Tax Institute and Numeral will outline the most important developments from the 2026 legislative session and explain what they mean in practice. You will gain clarity on the trends shaping state tax policy, how those trends affect compliance obligations, and where to focus your attention as states continue to refine their approach through the rest of the year.

Who should attend?

This webinar is intended for tax professionals, accountants, and finance leaders responsible for adjusting compliance strategies in real time. It is especially relevant for teams managing multi-state operations and evolving tax obligations as states shift toward revenue-based thresholds. Professionals who oversee product taxability, exemptions, or data-driven services will also benefit, as well as those tracking policy trends that signal where state tax rules are headed next.