1、ContentsDISCLAIMERTax rates,rules,and regulations change frequently.Although we hope youll find this information helpful,this report is for informational purposes only and does not provide legal or tax advice.As in past years,Avalara Tax Changes covers many of the key issues affecting tax compliance

2、 for businesses:the rise in artificial intelligence,omnichannel commerce,e-invoicing,retail delivery fees,to name a few.We invite you to get comfortable and settle in for a good read.GOGOGOGOGOGOGOGOGOGOGOINTRODUCTION 3SALES TAX 4RETAIL 25SOFTWARE 57MANUFACTURING 74LODGING 89BEVERAGE ALCOHOL 110COMM

3、UNICATIONS 125ENERGY AND FUEL 138GLOBAL TAX 149LOOKING AHEAD 162AVALARA TAX CHANGES 20242Whatever else you may say about the past year,it certainly hasnt been dull.ChatGPT.Spy balloons.Bank failures.Strikes.Theres no knowing what well wake up to on any given day.The worst of the COVID-19 pandemic ma

4、y be behind us,but another pandemic is likely.The U.S.economy exceeded expectations,but a recession still seems inevitable.The federal government narrowly averted shutting down in September and November 2023,but the stopgap funding extensions are set to expire in early 2024.If global growth was more

5、 resilient than anticipated in 2023,the outlook for the medium term is subdued.Inflation in core areas is proving sticky.Geopolitical unrest near and far has many people on edge.In short,these are uncertain times.Whether dealing with surpluses or deficits,contraction or growth,governments often resp

6、ond to new and changing circumstances with new and changing tax policies.That makes compliance tricky for businesses dealing with new and changing circumstances of their own.To give businesses a leg up,the tax experts at Avalara have come together to explore emerging tax and compliance trends in:U.S