Regulatory Analysis

Posted September 28, 2023 by Bradley Feimer
Sitka Alaska Approves 2023 Sales Tax Free Days

9/28/2023 The City and Borough of Sitka Assembly has approved a resolution providing November 24 and November 25, 2023, as sales tax-free days. This holiday applies to all sales made within the City and Borough, except any sale of fuel, alcoholic beverages, tobacco products, marijuana, and any sale that is part of a continuing obligation […]

Read more
Posted September 15, 2023 by Bradley Feimer
Virginia October 2023 Sales Tax Holiday

Virginia’s Governor recently signed budget bill HB 6001 for fiscal years 2023-2025. The legislation provides for a combined sales tax holiday to occur October 20-22, 2023, and extends recurring August annual sales tax holiday provisions until 2025. Further information may be found here.

Read more
Posted September 15, 2023 by Andrew Decker
Livingston Parish creates “Pink Tax Exemption”

Livingston Parish, Louisiana has adopted a new ordinance creating a “Pink Tax Exemption” from its local sales tax that takes effect on October 1, 2023, and lasts through June 30, 2025. The new exemption applies to non-commercial sales of feminine hygiene products and diapers, the same products as those already exempt from the state’s sales […]

Read more
Posted September 8, 2023 by Radhika Akhil
Nebraska Updates Commercial Agriculture Exemption

9/7/2023 Earlier this year, Nebraska Governor Pillen signed LB 727, which among other provisions, added “net wrap, baling wire, and twine” as part of the commercial agriculture exemption. Twine is defined as “a strong string of two or more strands twisted together used in the baling of livestock feed or bedding”. This amendment is set […]

Read more
Posted August 11, 2023 by Andrew Decker
Washington Exempts Mobility Enhancing Equipment

8/10/2023 Earlier this year Washington state enacted Substitute Senate Bill 5218 (Chapter 319 of Session Laws of 2023). This new law exempts sales of mobility enhancing equipment to critical needs patients from sales and use tax. Washington defines critical needs patient as an individual with a diagnosis or medical condition that results in significant physical […]

Read more
Posted July 31, 2023 by Paul Ogawa
Missouri Publishes Interest Rates for Refunds in Q4 2023

The Missouri Department of Revenue recently published the updated interest rate for refunds in the fourth quarter of 2023. Missouri separates its interest rates into Deficiencies, Refund Rates for Individual Income and Property Tax, and all other tax types. For all other tax types, those rates are published quarterly. The rate for the 4th quarter […]

Read more
Posted July 27, 2023 by Bradley Feimer
Alaska: City of Old Harbor Joins Alaska Remote Seller Sales Tax Commission

The City of Old Harbor has completed the process to join the Alaska Remote Sellers Sales Tax Commission (ARSSTC). Sellers must begin collection starting 9/1/2023 and filings will be updated to include Old Harbor on 10/1/2023. More information on the ARSSTC may be found here.

Read more
Posted July 14, 2023 by Bradley Feimer
Maine Governor Signs 2024-2025 Budget Amending Service Provider Tax January 1, 2025

7/13/2023 Maine Governor signed the fiscal year 2024-2025 budget bill, LD 258, into law on July 11, 2023. This legislation amends the Service Provider Tax. Beginning January 1, 2025, services related to certain community support, home support, and private nonmedical institutions are no longer subject to the Service Provider Tax. Further information concerning the legislation […]

Read more
Posted July 14, 2023 by Bradley Feimer
Ohio Governor Signs 2024-2025 Budget Enacting Sales Tax & Use Changes

7/10/2023 Ohio’s Governor signed fiscal year 2024-2025 budget bill, HB 33, into law on July 3, 2023. The legislation provided for numerous changes to Ohio law including new sales & use tax exemptions. Beginning October 1, 2023, certain baby products such as children’s diapers, cribs, strollers, and child therapeutic creams or wipes will be exempt […]

Read more
Posted July 3, 2023 by Andrew Decker
Louisiana: Upcoming Sales Tax Changes

6/29/2023 The Louisiana legislature has recently enacted several changes to the state’s sales tax laws. Act 171 modifies the state’s economic nexus rules. Previously remote sellers and marketplace facilitators were liable to collect Louisiana sales tax if their annual gross sales into the state exceeded $100,000 or if they made 200 separate transactions in the […]

Read more
Posted June 22, 2023 by Dan Barros
Illinois’s Suspended Rate for Groceries Set to End

Illinois Public Act 102-0700’s groceries tax reduction is set to expire on July 1, 2023. This act suspended the state 1% low rate of sale and use tax on retail sales of groceries from July 1, 2022 though June 30, 2023. Therefore, the rate for groceries will return to 1%. The relevant legislation may be […]

Read more
Posted June 22, 2023 by Erik Wallin
Texas Enacts New Sales Tax Exemptions for Diapers, Feminine Hygiene Products, and Additional Items

6/20/2023 On June 18, Texas Governor Greg Abbott signed Senate Bill 379, which will exempt wound care dressings, diapers, baby wipes, maternity clothing, breast milk pumping products, baby bottles, and feminine hygiene products beginning September 1, 2023. The exemption for diapers will include both adult and children’s diapers. Under the exemption, the term “feminine hygiene […]

Read more
Posted June 20, 2023 by Oliver Mavor-Parker
Governor Ivey Signs Alabama Grocery Sales Tax Reduction Bill

Governor Ivey has signed HB 479 to reduce the state sales tax rate on eligible food products. The state tax rate will be reduced to 3% on September 1, 2023. If certain revenue requirements are met, the rate will be reduced to 2% on September 1, 2024. Food eligible for the reduced rate will be […]

Read more
Posted June 16, 2023 by Yujin Weng
Quebec Tire Fee Change Effective July 1, 2023

Effective July 1, 2023, the Canadian province of Quebec will change its tire fee structure. Until June 30, 2023, a fee of $3 applies to sales of a new tire with a rim diameter not exceeding 24.5 inches. Effective July 1, 2023, two fee amounts will apply based on the overall tire diameter for tires […]

Read more
Posted June 7, 2023 by Dan Barros
Indiana Raises Threshold for Exempt Sales by Nonprofit Organizations

6/7/2023 Indiana has amended the sales threshold for sales by a nonprofit in Senate Enrolled Act (SEA) 417 (2023). Previously, Indiana exempted tangible personal property sales not exceeding a threshold of $20,000 in a calendar year when used to further the qualified nonprofit purposes of an organization. The $20,000 per year threshold has been increased […]

Read more
Posted June 6, 2023 by Bradley Feimer
Colorado Amends Carry Out Bag Fee

6/6/2023 Colorado HB 1285, signed by the Governor on June 1, 2023, amends the statewide carry out bag fee. Previously, the law required a retailer to remit a portion of the fee to the local government in which the store is located on a quarterly basis starting April 1, 2024. The amended legislation allows greater […]

Read more
Posted May 30, 2023 by Bradley Feimer
Colorado Department of Revenue Publishes Local Sales Tax Changes Effective July 1, 2023

5/30/2023 The Colorado Department of Revenue published local sales and use tax changes effective July 1, 2023. These updates include the adoption of certain state-option exemptions in state-administered jurisdictions and a rate increase in Grand Junction. Further information may be found here.

Read more
Posted May 26, 2023 by Andrew Decker
Norwich New York Ends Clothing Exemption

Effective June 1, 2023, the city of Norwich will end its exemption on clothing sold for under $110. The exemption from New York state sales tax, as well as from Chenango County’ sales tax, will however remain in effect. As a result, clothing sales under $110 will be subject to tax at a rate of […]

Read more