Regulatory Analysis

Posted December 15, 2023 by Alexander Dunn
Kansas Phase Out of Sales Tax on Groceries to Continue January 1st

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, […]

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Posted December 15, 2023 by Daniel Kostrzewa
Utah Imposes Electric Vehicle Charging Tax

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.

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Posted December 14, 2023 by Bradley Feimer
Mineral County, Colorado Repeals Use Tax Effective January 1, 2024

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 Mineral County, Colorado repealed its 2% use tax on building materials effective January 1, 2024.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.

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Posted December 14, 2023 by Bradley Feimer
Loveland, Colorado Exempts Food for Home Consumption from Sales Tax Effective January 1, 2024

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.

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Posted December 14, 2023 by Bradley Feimer
Colorado State-Administered Local Rate Changes Effective January 1, 2024

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.

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Posted December 12, 2023 by Bradley Feimer
Ohio Next Generation 9-1-1 Access Fee Changes Effective January 1, 2024

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, […]

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Posted December 8, 2023 by Alexander Dunn
Georgia set to tax certain digital products, effective January 1, 2024

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 […]

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Posted December 7, 2023 by Daniel Kostrzewa
Delaware Imposes New 988 Surcharge

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.

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Posted December 6, 2023 by Ryan Brady
Connecticut Bottle Deposit Fee Change Effective January 1, 2024

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.

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Posted December 4, 2023 by Bradley Feimer
Colorado Prepaid Wireless Charge Rate Change Effective January 1, 2024

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.

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Posted December 1, 2023 by Bradley Feimer
Colorado Waste Tire Fee Decrease Effective January 1, 2024

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.

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Posted December 1, 2023 by Alexander Dunn
Additional Back to School Sales Tax Holiday Set to Begin January 1st in Florida

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 […]

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Posted December 1, 2023 by Daniel Kostrzewa
Oregon Imposes New 988 Coordinated Crisis Service Tax

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.

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Posted November 21, 2023 by Bradley Feimer
Lone Tree, Colorado Sales & Use Tax Rate Decrease

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.

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Posted October 13, 2023 by Dan Barros
South Carolina: Additional Items Now Subject to Maximum Tax

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 […]

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Posted October 13, 2023 by Radhika Akhil
Tennessee Enacts Permanent Exemption on Firearm Safety Items

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 […]

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Posted October 13, 2023 by Dan Barros
Baltimore County, Maryland Imposes Carryout Bag Fee

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.

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Posted October 3, 2023 by Bradley Feimer
Skagway, Alaska Approves 2023 Local Sales Tax Holiday

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.

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