Regulatory Analysis
South Carolina legislature recently passed bill HB 5122 introducing an exemption for certain supplies purchased by internet access service providers and communications service providers. All supplies, technical equipment, machinery, and electricity sold to internet access service providers and communications service providers, for use in producing, broadcasting, or distributing internet access service, communications services, or any […]
Colorado recently passed House Bill 1223, which eliminates the sales and use tax exemption for downloaded software. The legislation does, however, create a new exemption for downloaded software governed by a negotiable license or custom-built for a specific user. Both changes take effect January 1, 2027. More information may be found here.
Alaska recently passed House Bill 1, which exempts certain gold and silver bullion from local sales and use tax. The legislation also recognizes select specie as a form of legal tender in the state. Both provisions take effect August 28, 2026.More information may be found here.
The Colorado Department of Revenue published local sales and use tax changes effective July 1, 2026. Changes include rate increases, adopted exemptions, and newly imposed sales taxes in jurisdictions such as Sanford, Pueblo Rural Fire Protection District, and Upper Pine River Fire Protection District. More information concerning the July 1, 2026 local changes may be […]
Finances Quebec published Information Bulletin 2026-4 on May 25, 2026. The bulletin details additional food categories and hygiene products that will be zero-rated. These items included toilet paper, fruit salads, ice cream, and donuts. The zero-rate does not apply if the food items are sold at establishments where food sales are taxable under current QST […]
Botswana is officially joining the growing list of jurisdictions taxing the digital economy. Under the Value Added Tax (Amendment) Act, 2025, non-resident suppliers of remote and digital services will be required to register for and collect Botswana VAT on B2C supplies made to local customers. Registration for non-resident suppliers of remote services began on June […]
South Carolina enacted House Bill 5208, amending S.C. Code § 12-36-2120(75) to clarify that the unprepared food exemption remains unaffected by “any demonstration project pursuant to United States Department of Agriculture regulations that would limit the use of food coupons on otherwise eligible items for a limited period of time.” In other words, any temporary […]
The Manitoba legislature recently passed Bill 53, which among other provisions, broadens the scope of food subject to exemption from the Retail Sales Tax (RST) effective July 1, 2026. With the bill’s passage, most food items are exempt, so long as they are not sold by restaurants, licensed premises specified in a liquor service license, […]
On 7 May 2026, the Portuguese Council of Ministers approved a draft Decree-Law setting out a new organic law for the National Institute of Medical Emergency (INEM). According to a government source cited by the newspaper Público, the draft would raise the levy charged on Life, Health, Accident and Motor insurance premiums from 2.5% to […]
Recently, Governor Lee signed House Bill 2186 which permits counties with a metropolitan government to vote on lowering or exempting local sales tax on food and food ingredients. Any change to the tax will take effect on the first calendar day of the month occurring 60 days after notice is provided to the Department of […]
The Internal Revenue Service has revised Form 8508 (Rev. 5-2026), Application for a Waiver from Electronic Filing of Information Returns. The form is used to request a waiver from the electronic filing requirement for a range of information returns filed through the FIRE and IRIS systems. The only substantive change is to the list of […]
The IRS has released its 2026 edition of Form 15397, the Application for Extension of Time to Furnish Recipient Statements. This form permits filers of tax information returns to request extensions for issuing statements to recipients. The form covers W-2, W-2G, 1042-S, 1095, 1097, 1098, 1099, 3921, 3922, and 5498 returns, including subdivisions of those […]
Randolph County, West Virginia has recently imposed a Special Emergency Ambulance Service Fee of 0.4% to be collected by all businesses in Randolph County that collect sales tax. There is an exemption for any single item purchased for a price that exceeds $10,000. Payments of this fee are to be made to the Randolph County […]
Chile issues Resolution 69, introducing a registration and VAT payment regime for foreign online betting platforms. Non-resident providers must register, report, and pay VAT—including retroactive liabilities of up to 36 periods—via the Digital VAT system (F129).
Most Canadian provinces impose environmental handling fees on certain electronic waste through the Electronic Products Recycling Association (EPRA). Beginning June 1, the categories for Display Devices Steward fees will expand from “Display Devices ≥ 46″ and All-in-One” to “Display Devices 46-64″ and All-in-One” and “Display Devices ≥ 65” and All-in-One”. As a result, businesses will […]
The Danish 2026 Finance Act, adopted on December 11, 2025, committed to abolishing the 25% VAT rate for books. However, the proposed legislation needed to enact this change lapsed when a snap election was called on March 24, 2026. As of the date of writing, no legislation has been confirmed as passed to deliver the […]
Effective July 1, 2026, Maryland will restore the sales tax exemption for precious metal bullion and coins with a sales price greater than $1,000. Previously, Maryland adjusted statute language so that only those purchases of bullion made at the Baltimore Convention Center were exempt. This requirement is no longer in place. Find more information here.
On April 15, Malawi passed the Value Added Tax (Amendment) Bill, 2026. As a result, Malawi is charging Value Added Tax (VAT) on cross-border sales digital services into the country, beginning April 15. Malawi defines digital services as “services supplied over the internet or an electronic network, the supply of which is automated and requires […]