Regulatory Analysis
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 […]
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.
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.
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 […]
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.
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 […]
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 […]
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 […]
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 […]
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.
The municipality of Rio de Janeiro published Law No. 7.907 of 2023, amending the Municipal Tax Code to reduce from 5% to 2%, the ISS (tax on services) rate of the following services, referred to in article 33, item II of the Code: a) services for the development and audit of carbon credit projects; b) […]
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 […]
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 […]
From July 1, 2023 non-resident sellers of goods will have to collect 5% GST on sales of goods to customers located in the Bailiwick of Jersey. Retailers who make or expect to make annual sales of goods to non-business consumers of £300,000 or more are required to register for GST. Note that governmental guidance, available […]
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 […]
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 […]
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 […]
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 […]