Regulatory Analysis
North Dakota recently enacted HB 1139, which provides a sales tax exemption for gross receipts from sales made to fire departments. The legislation is effective beginning July 1, 2025.
At the close of 2024, New Jersey unveiled a plan to modernize its electronic tax systems through a multi-phased implementation of the new NJ Tax Portal. The NJ Tax Portal will serve as a comprehensive, stand-alone application encompassing all tax types once fully rolled out. The state recently provided key details and deadlines for Phase […]
Arkansas recently passed HB 1685 which removes the state sales tax on food and food ingredients effective January 1, 2026. Local level sales tax will continue to apply in Arkansas. More information on this upcoming change can be found here.
The Washington legislature is considering major changes to its sales tax laws. Senate Bill 5814, which passed the Senate on April 19th, is currently under consideration in the House of Representatives. The bill would expand the scope of services and software that are subject to sales tax. If passed, both sales tax and B&O tax […]
Beginning on July 1, 2025, Utah will modify its economic nexus laws by removing the transaction threshold for remote sellers and marketplace facilitators. Currently, remote sellers and marketplace facilitators are required to collect and remit Utah sales tax if they have more than $100,000 in gross revenue from sales into Utah or made 200 or […]
Beginning on July 1, 2025, Utah will modify its economic nexus laws by removing the transaction threshold for remote sellers and marketplace facilitators. Currently, remote sellers and marketplace facilitators are required to collect and remit Utah sales tax if they have more than $100,000 in gross revenue from sales into Utah or made 200 or […]
The Colorado Department of Revenue has recently issued Colorado General Information Letter No. GIL-25-002, 02/10/2025 which provides that fees charged for electric vehicle charging are exempt from sales tax as discrete, one-time sales of electricity that do not constitute an “electric service.”
Effective April 2, 2025, Texas updated Rule §3.330 which expands the definition of “data processing service” which represents the computerized entry, retrieval, search, compilation, manipulation, or storage of data or information. The definitional change largely represents a codification of less formally published rules and requirements. In addition, effective October 1, 2025, marketplace provider services may […]
The Kentucky Legislature recently passed HB 2, which was initially vetoed (in full) by the Governor on March 25, 2025 but was successfully overridden on March 27, 2025. Effectively, a broad-based exemption for bullion and currency now exists under HB 8 (2024) with a retroactive effective date of August 1, 2024. The Kentucky Department of […]
Colorado imposes a Daily Vehicle Rental Fee on motor vehicle rentals 30 days or less and certain car sharing rentals. The rate may adjust for inflation each year. For the period of July 2025 to June 2026, the fee amount will increase to $5.23 from $5.34. Further information concerning the fee may be found here.
Virginia recently enacted HB 2675 & SB 871, which extends the Virginia sales tax exemption for certain advertisers that purchase print materials in Virginia, distribute the materials outside the state, and meet other specified requirements through July 1, 2028. Previously, the exemption was set to expire July 1, 2025.
Virginia recently enacted SB 1369 & HB 1698, which extends the Virginia sales tax exemption for prescriptions medicines purchased, administered, or dispensed by veterinarians through July 1, 2028. Previously, the exemption was set to expire July 1, 2025.
Through the enactment of SB 942 & HB 1729, the Virginia sales tax exemption for parts, engines, and supplies used for maintaining, repairing, and reconditioning aircraft has been extended to July 1, 2030. Previously, the exemption was set to expire July 1, 2025.
The City of Elim has completed the process to join the Alaska Remote Sellers Sales Tax Commission (ARSSTC). Sellers must begin collection on 5/1/2025 and forms for filing will be updated to include Elim on 6/1/2025.
Woodland Park, CO passed Ordinance No. 1493 on March 10, 2025. The ordinance reduces the city sales tax rate from 4.09% to 3% effective March 11, 2025. More information may be found here.
Effective April 1, 2025, The Arizona Department of Revenue is increasing the maximum fee per tire from $2.00 to $4.66 per tire. The fee for new vehicles (where the price of the tires is not listed separately on the invoice) is increasing from $1.00 per tire to $2.33 per tire. The applicable 2.0% tax on […]
Utah recently released details pertaining to legislation that decreased the Prepaid Wireless 911 Service Charge from 4.90% to 4.33% effective January 1, 2025. Sellers are required to collect the Prepaid Wireless 911 Service Charge on all sales of prepaid wireless service and minutes. Sellers must remit the collection of such charges to the State Tax […]
In Colorado, a 6.5% excise tax on the net taxable sales of retail vendors of firearms, firearm precursor parts, and ammunition will take effect April 1, 2025. Sales to military and law enforcement are exempt from the tax. Further information regarding the excise tax may be found here.