Regulatory Analysis
12/14/2023 The Colorado Department of Revenue recently published local sales and use tax changes. Mineral County, Colorado repealed its 2% use tax on building materials effective January 1, 2024. Further information may be found here.
12/14/2024 Loveland, Colorado approved ballot Question 300 which amends the Loveland City Charter to remove the imposition of sales tax on food for home consumption beginning January 1, 2024. Further information may be found here.
12/14/2024 The Colorado Department of Revenue published local sales and use tax changes effective January 1, 2024. The following state-administered local sales tax rates have changed: City: Cripple Creek Eaton La Junta Romeo Yampa Further information may be found here.
12/12/2023 As a part of the Ohio 2023-2024 budget bill, H.B. 33, the state will transition to a “Next Generation (NG) 9-1-1 system” beginning January 1, 2024. This transition includes an increase in the 9-1-1 access fee for wireless telephone subscribers from $0.25 to $0.40 for the period of January 2, 2024, through September 30, […]
12/8/2023 Pursuant to Senate Bill 56, Georgia sales tax now applies to the sale of specified digital products, other digital goods, or digital codes sold to an end user, provided that such end user receives or will receive the right of permanent use of product, goods or codes and the transaction is not conditioned upon […]
12/7/2023 Starting January 1, 2024, Delaware will impose a new $0.60 surcharge on the retail sale of communication services that are capable of allowing a consumer to make an outbound communication to the 988 Lifeline.
12/5/2023 Effective January 1, 2024, the Connecticut Bottle Deposit Fee will increase to 10 cents per container. Further information may be found here.
12/1/2023 Effective January 1, 2024, the Colorado prepaid wireless charge on retail sales of prepaid wireless telecommunication services will be adjusted to $1.88 for the 911 charge and $0.14 for the 988 charge. Further information may be found here.
12/1/2023 Effective January 1, 2024, the Colorado Waste Tire Fee on the sale of new motor vehicle and trailer tires will decrease to $0.55 from $1.25. Further information may be found here.
12/1/2023 For the first time, a Florida Back to School Sales Tax Holiday will occur outside of the summer months. Under HB 7063, this Back-to-School Sales Tax Holiday will begin January 1, 2024, and end January 14, 2024. Exempt items include learning aids and jigsaw puzzles selling for $30 or less per item, certain school […]
12/1/2023 Beginning on January 1, 2024, Oregon will impose a new 988 tax on telecommunication services. The tax is $0.40 per transaction and applies to the same services or products as Oregon’s current E911 tax. More information on the tax can be found here.
11/20/2023 The City of Lone Tree, Colorado sales and use tax rate will decrease from 2.8125% to 2.5% on December 1, 2023. Further information may be found here.
South Carolina imposes an additional tax on certain vehicles, including cars, aircraft, and boats, called the “Max Tax”. The Max Tax rate is 5% of the total purchase price, not to exceed a maximum of $500. As a result of a decision from the South Carolina Court of Appeals, the South Carolina Department of Revenue […]
Effective November 1, 2023, Tennessee will impose a permanent exemption on “firearm safes” and “firearm safety devices.” In previous years, Tennessee provided sales tax holidays on such items. As the definitions of eligible items under the permanent exemption are the same as those under the sales tax holiday, the sales tax holiday eligible items will […]
10/12/2023 Effective November 1, 2023, Baltimore County, Maryland will impose a $0.05 carryout bag fee for certain paper and reusable bags sold to a customer of qualifying retail establishments. The official language of Act may be found here.
9/29/2023 The Municipality of Skagway passed a resolution declaring the period of October 1, 2023, through March 31, 2024, as a sales tax holiday for local purchases. The sales tax holiday applies to all retail sales that physically occur within the local and is not applicable to remote sellers. The resolution may be found here.
9/28/2023 The City and Borough of Sitka Assembly has approved a resolution providing November 24 and November 25, 2023, as sales tax-free days. This holiday applies to all sales made within the City and Borough, except any sale of fuel, alcoholic beverages, tobacco products, marijuana, and any sale that is part of a continuing obligation […]
Virginia’s Governor recently signed budget bill HB 6001 for fiscal years 2023-2025. The legislation provides for a combined sales tax holiday to occur October 20-22, 2023, and extends recurring August annual sales tax holiday provisions until 2025. Further information may be found here.