Regulatory Analysis
California will impose the California Redemption Value (CRV) deposit on additional products, effective January 1, 2024. Fruit Juice containers greater than or equal to 46 ounces, vegetable juice containers greater than 16 ounces, and wine and distilled spirit containers will now be subject to the deposit at the pre-existing rates depending on container size. Additionally, […]
12/21/2023 Massachusetts has proposed regulations related to the creation of the advanced sales tax payment requirements included in the Massachusetts Fiscal Year 2021 Budget Bill and addressed in TIR 21-4. The proposed regulation can be found here.
Effective January 1, 2024, the County of Maui has authorized the collection of a county surcharge. The new Maui County Surcharge is 0.50%. The county surcharge is only added to activities taxed at the 4.0% rate. The county surcharge does not apply to activities taxed at the 0.50% rate (e.g., wholesaling) or the 0.15% rate […]
Under HB 2106, Kansas will reduce the state sales and compensating use tax rate on food and food ingredients from 4.0 percent to 2.0 percent effective January 1, 2024. The rate will be further reduced to 0.0 percent on January 1, 2025. Kansas defines “food and food ingredients” to include bottled water, candy, dietary supplements, […]
Starting January 1, 2024, Utah will impose a 12.5% Electric Vehicle Charging Tax on the retail sale of electricity sold by a charging station operator to charge or recharge an electric vehicle. More information on this new tax can be found in Utah Code 59-30-102.
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 Mineral County, Colorado repealed its 2% use tax on building materials effective January 1, 2024.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 […]