Regulatory Analysis

Posted October 28, 2024 by Bradley Feimer
Colorado Prepaid Wireless Charge Rates Change Effective January 1, 2025

Effective January 1, 2025, the Colorado prepaid wireless charge on retail sales of prepaid wireless telecommunication services will be adjusted to $2.09 for the 911 charge and $0.07 for the 988 charge.

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Posted October 25, 2024 by Bradley Feimer
Colorado Motor Vehicle Daily Rental Fee Change Effective January 1, 2025

Colorado imposes a $2.23 Daily Vehicle Rental Fee on motor vehicle rentals 30 days or less and certain car sharing rentals. As a part of the total fee amount, a new $3 congestion impact fee has been added as a component of the fee rate. The new total rate for the Colorado Daily Vehicle Rental […]

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Posted October 22, 2024 by Erik Wallin
Massachusetts Tax Amnesty Starts November 1, 2024

Massachusetts is providing a 60 day Tax Amnesty Program from November 1, 2024 to December 30, 2024. The Tax Amnesty Program will be open to individual and business taxpayers who meet certain eligibility requirements. Most tax types will be eligible, including sales/use tax. Eligible taxpayers will be able to file delinquent or amended returns, pay […]

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Posted October 21, 2024 by Erik Wallin
Major Upgrades Coming to NJ Sales and Use Tax Filing System

The New Jersey Department of Taxation has recently announced that beginning early 2025, Sales and Use Tax filers will utilize a new taxpayer portal to interact with New Jersey’s tax-filing system. The portal will provide direct filing capabilities and increased control over taxpayer accounts.

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Posted October 18, 2024 by Bradley Feimer
White Mountain, Alaska Increases Sales Tax Rate Effective December 1, 2024

The Alaska Remote Seller Sales Tax Commission recently announced White Mountain, Alaska has increased their sales tax rate from 1% to 3%. The rate increase will be effective December 1, 2024.

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Posted October 10, 2024 by Bradley Feimer
Alaska: ARSSTC Removes 200 Transaction Threshold for Economic Nexus Effective January 1, 2025

As a part of amendments to the Alaska Remote Seller Uniform Code for ARSSTC member jurisdictions, the 200 transaction threshold for economic nexus will be removed effective January 1, 2025. From such date, a remote seller has economic nexus if their gross sales for products or services delivered in Alaska meets or exceeds one hundred […]

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Posted October 4, 2024 by Bradley Feimer
Sitka, Alaska Approves Sales Tax Free Days

The City and Borough of Sitka Assembly has approved a resolution declaring November 29th & November 30th, 2024, as sales tax free days. This tax holiday applies to all sales made within the City and Borough, except any sale of fuel, alcoholic beverages, tobacco products, marijuana, and any sale which is part of a continuing […]

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Posted September 25, 2024 by Bradley Feimer
Possible Sales Tax Change on the Ballot in South Dakota this November

As a part of the November 2024 election in South Dakota, a citizen-initiated ballot measure (Measure 28) will ask voters whether to eliminate the state’s 4.2% sales and use tax on most food items. The proposed change would still allow sales tax on alcoholic beverages and prepared food. It would also allow local governments to […]

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Posted September 17, 2024 by Erik Wallin
New Jersey Moves to Exempt Bullion

New Jersey recently enacted S-721. This law provides an exemption for the sale of certain investment metal bullion and coins and is effective starting January 1, 2025.

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Posted September 6, 2024 by Oliver Mavor-Parker
Alabama to Exempt Honeybees October 1

Alabama will exempt honeybees from state sales and use tax starting October 1. The exemption will also apply to honeybee “inputs” and “byproducts”. The exemption will not apply to local taxes, and is set to expire on September 30, 2029.

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Posted September 4, 2024 by Oliver Mavor-Parker
Alabama to Exempt Hearing Aids October 1

Alabama will exempt hearing aids from state sales and use tax starting October 1. The exemption will not apply to local taxes, and is set to expire September 30, 2029.

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Posted September 3, 2024 by Bradley Feimer
Alaska: City of Mekoryuk Joins Alaska Remote Seller Sales Tax Commission

The City of Mekoryuk has completed the process to join the Alaska Remote Sellers Sales Tax Commission (ARSSTC). Sellers must begin collection on 10/1/2024 and forms for filing will be updated to include Mekoryuk on 11/1/2024.  

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Posted August 15, 2024 by Dan Barros
Illinois Eliminates Grocery Tax Effective 2026

Illinois Governor J.B. Pritzker signed House Bill 3144. In this legislation, Illinois eliminated its 1% grocery tax. However, despite eliminating the tax at the state level, Illinois will allow local authorities to impose their own grocery taxes. These changes will take effect January 1, 2026.  

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Posted August 8, 2024 by Dan Barros
Minnesota Imposes 988 Fee

Starting September 1, 2024, Minnesota will impose a prepaid wireless 988 fee of $0.12 per transaction for prepaid wireless telecommunication services. This fee will be collected along with the previously established E911 and Telecommunications Access Minnesota (TAM) fees, for a combined $0.95 per transaction for prepaid wireless telecommunication services.  

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Posted July 17, 2024 by Radhika Akhil
Oklahoma to Exempt Food Items from State Sales Tax

Oklahoma recently passed HB 1955 and SB 1283, exempting the state level sales tax on food and food ingredients. While this exemption applies to state level tax, there is no change to local level taxes (i.e., county, city and district level taxes). This change is to take effect on August 29, 2024. For the purpose […]

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Posted July 2, 2024 by Erik Wallin
New Jersey Phases Out Exemption for Zero Emission Vehicles

New Jersey has approved Assembly Bill 4702 which eliminates the sales and use tax exemption for zero emission vehicles in two phases. Specifically, a special reduced rate of 3.3125% applies from October 2024 through June 2025 and starting on July 1, 2025, tax applies at the standard rate of 6.625%. For more information click here.

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Posted July 2, 2024 by Erik Wallin
New Jersey Cancels Annual Sales Tax Holiday

In a surprise move, New Jersey has approved Assembly Bill 4702, which repeals the annual sales tax holiday established by P.L.2022, c.21. This means that the tax holiday which was slated to take place from August 24 to September 2 which would have enabled a temporary tax exemption for computers, school computer supplies, school supplies, […]

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Posted June 28, 2024 by Dan Barros
Wyoming Removes 200 Transaction Threshold for Establishing Economic Nexus

Starting July 1, 2024, Wyoming will remove the 200 or more separate transactions threshold for establishing economic nexus. Going forward, the sole criterion to establish economic nexus will be whether sellers receive gross revenue from sales of more than $100,000 into Wyoming for the calendar year or the immediately preceding calendar year. More information can […]

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