Regulatory Analysis
1/24/23 Ketchikan Gateway Borough, Alaska has approved Resolution 2972. The Resolution grants a single day Sales Tax Holiday effective on March 25, 2023 in Ketchikan Gateway Borough and the City of Ketchikan. The holiday applies to all sales and rentals of tangible personal property and services normally subject to sales tax, except specified circumstances by […]
1/16/2023 South Dakota Senate Bill 30, introduced in the 2023 legislative session, proposes to revise the criteria for remote sellers who must remit sales tax by removing the 200 transaction threshold for sales of tangible personal property or services delivered in the state. With this change, remote sellers with gross sales into South Dakota exceeding […]
1/16/2023 Maryland House Bill 67 proposes to temporarily reduce the state sales and use tax rate by 1% for 12 months, if on or before June 1st each year the Comptroller determines that the inflation rate is at least 6%. Introduced in the January 2023 legislative session and as currently drafted, the bill would take […]
1/16/2023 The Electronic Products Recycling Association (EPRA) recently announced that several provinces will be updating their environmental handling fees on e-waste products effective February 1, 2023. These provinces include British Columbia, Saskatchewan, Manitoba, Quebec, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland & Labrador. There are a wide variety of products affected, such as […]
1/13/23 The Massachusetts Supreme Judicial Court recently held that the use of cookies, apps, and content distribution networks does not constitute in-state physical presence for the purpose of holding an online retail liable for sales and use tax. To read the opinion click here.
On May 5, 2020, Belgium temporarily applied a reduced rate of 6% to supplies, intra-Community acquisitions and imports of mouth masks. The Council of Ministers extended this reduced rate on masks until 31 December 2022. Beginning 1 January 2023 masks will return to being standard rated. The circular can be found here.
The Spanish General State Budget for 2023 was published on 24 December 2022. Among the changes is the removal of the use and enjoyment rule for determining the place of supply of B2B and B2C sales of electronic services when such services are used or enjoyed in Spain. This change is effective 1 January 2023. […]
The Aruban Department of Taxes announced a 1% increase to the turnover tax (BBO) rate effective 1 January 2023. As a result the combined BBO, BAVP, and BAZV rate will increase to 7%. Please note that the proposed VAT system previously announced for implementation from 1 January 2023 has been delayed until 2024. The announcement […]
Kentucky recently enacted House Bill 8 which imposes a new excise tax on certain types of motor vehicle rentals. This excise tax is 6% in addition to the existing 6% motor vehicle usage tax. More information on the new excise tax may be found here.
The Colorado Department of Revenue recently published local jurisdiction sales and use tax changes. Such changes include rate changes, new taxing jurisdictions, and newly adopted exemptions. Several state-administered locals have opted into the state’s exemption for period products or incontinence products. All changes, as well as the Colorado exemption for period products and incontinence products, […]
Starting January 1, 2023, California will impose a 988 Surcharge on telecommunications access lines and prepaid mobile telephony services. The 988 Surcharge will apply in addition to the existing 911 Surcharge. For more information, please consult this Special Notice.
12/7/2022 Rockland and Westchester Counties New York have suspended their sales tax on residential energy beginning December 1, 2022. The suspension of sales tax in Rockland County is permanent while in Westchester County the suspension will expire after three months. Sales of non-residential energy are not affected. Please note that the sales taxes imposed on […]
Under HB 2106, Kansas will reduce the state sales and compensating use tax rate on food and food ingredients from 6.5 percent to 4.0 percent beginning January 1, 2023. The rate will be further reduced to 2.0 percent on January 1, 2024, and 0.0 percent on January 1, 2025. Kansas defines “food and food ingredients” […]
As a result of Iowa SF 2367, diapers and feminine hygiene products will be exempt from sales and use tax in Iowa starting on January 1, 2023. The exemption for diapers covers cloth and reusable diapers for both children and adults, while the exemption for feminine hygiene products extends to tampons, panty liners, menstrual cups, […]
12/7/2022 Governor Parson signed SB 153 in 2021 which, among other provisions, enacted marketplace rules to come into effect on January 1, 2023. Missouri is the final US state to enact marketplace rules. Beginning January 1, 2023, marketplace facilitators will be liable to collect and remit sales and use tax on sales made through their […]
The Colorado Public Utilities Commission set the Emergency 911 Fee to $1.71 per transaction and the Emergency 988 Fee to $0.27 per transaction for 2023. See here for additional information from the Colorado Department of Revenue.
Twice per year Puerto Rico holds a two day back-to-school sales tax holiday. These holidays occur in January and July. During the sales tax holiday periods, uniforms and school materials listed in section 4030.20(b) of the Puerto Rico Internal Revenue Code are exempt. The next holiday period will be from January 13-14, 2023. More information […]
In 2022, Kentucky enacted House Bill 8 extending the state’s sales and use tax to 35 additional services. Effective January 1, 2023, the list of newly taxable services include lapidary services, personal training, parking services, as well as marketing. The full list of newly taxable services can be found here.