Regulatory Analysis
In Connecticut, a surcharge is assessed by the Public Utilities Regulatory Authority on all phone lines, including prepaid wireless services, in order to fund E911 services. Each fiscal year the amount of the surcharge is reviewed. Pursuant to Public Utilities Regulatory Authority Docket No. 24-10-05, the surcharge has been increased for prepaid wireless services from $0.68 […]
The Colorado Department of Revenue published local sales and use tax changes effective July 1, 2024. Such changes include rate increases for the cities of Dolores, Garden City, Lyons, and South Fork. The city of Deer Trail will begin imposing sales and use tax at a rate of 1.75%. Additionally, the City of Wiley will […]
The state of Colorado provides a sales and use tax exemption for period and incontinence products at the state level which may be adopted by state-administered locals. As such, the state-administered local of Eagle County has adopted the exemption under Resolution 2024-023, effective July 1, 2024. The Town of Avon, a self-administered local, has similarly […]
The Ohio Department of Taxation announced the state will have an expanded sales tax holiday from July 30 through August 8, 2024. During the holiday period, all goods that are $500 or less except for certain watercraft, motor vehicles, alcoholic beverages, tobacco, vapor products, or any item that contains marijuana will be exempt from sales […]
Minnesota decreased their E-911/Telecommunications Access fee from $0.84 to $0.83, effective July 1, 2024. For more information please refer to the Minnesota Prepaid Wireless E911 and TAM Fees Sales Tax Fact Sheet 179.
On May 13, 2024, South Carolina Governor McMaster signed into law House Bill 3563. This legislation created a sales tax exemption for feminine hygiene products, to take effect upon signing. Feminine hygiene products are defined as tampons, sanitary napkins, and other similar personal care items for use in connection with the menstrual cycle. The complete […]
Virginia’s Governor recently signed House Bill 25 into law. The legislation extends the provisions for the annual tax-free weekend to another five years to July 1, 2030. Further information may be found here.
Colorado recently enacted SB 25 which revises separate statutes governing local sales and use tax administration by the state into a single statute. Among the unification adjustments, the legislation requires local governments which make changes to their sales and use taxes to provide the Colorado Department of Revenue (DOR) written notice ahead of the change. […]
Colorado imposes a retail delivery fee on all deliveries by motor vehicle in the state with at least one item of tangible personal property subject to state sales or use tax in the order. The fee amount may be adjusted for inflation each year. For the period of July 2024 to June 2025, the total […]
Colorado imposes a Daily Vehicle Rental Fee on motor vehicle rentals 30 days or less and certain car sharing rentals. The rate may adjust for inflation each year. For the period of July 2024 to June 2025, the fee amount will increase to $2.23 from $2.13. Further information concerning the fee may be found here.
On March 21, 2024, Wisconsin Governor Tony Evers signed Assembly Bill 29 which creates a sales and use tax exemption for precious metal bullion. The bill defines “precious metal bullion” as coins, bars, rounds, or sheets that contain at least 35 percent gold, silver, copper, platinum, or palladium that are either marked with weight, purity, […]
Virginia enrolled legislation, HB 1429, allows local governing bodies to exempt “indoor, closed, controlled-environment commercial agriculture facility” farm machinery, farm equipment, and farm implements from sales tax effective July 1, 2024. “Indoor, closed, controlled-environment commercial agricultural facility” is inclusive of greenhouse or vertical farming. For more information, please find the enrolled legislation here.
Indiana Governor Eric Holcomb signed SB 228, effective retroactively starting January 1, 2024, to remove the 200 or more separate transactions threshold for establishing economic nexus within the state. Retail merchants receiving gross revenue from sales of more than $100,000 into Indiana within the current calendar year or the preceding calendar year threshold remains. More […]
In 2023, Nebraska Governor Pillen approved the Good Life Transformational Project Act (LB 727), which allowed local jurisdictions to apply to become a “good life district” (GLD). If approved by the Department of Economic Development, any transactions occurring in such districts would be subject to a reduced sales tax rate of 2.75%. During communications with […]
Effective April 1, 2024, California will exempt breast pumps and certain related items. More information can be found in AB 1203.
Effective March 1, 2024, the Emergency-911 surcharge collected on the sale of wireless telephones or pre-paid telecommunication services will increase to $1.95 per retail transaction. Additional information can be found here.
In New York state, clothing sold for less than $110 is exempt from state sales tax but subject to local sales tax unless the county or city enacts a similar exemption. Putnam County has enacted the exemption for clothing of less than $110 effective March 1, 2024. As a result, the county sales tax will […]
Call2Recycle has announced a new environmental handling fee for ride-on toys sold with batteries included in the provinces of Manitoba, Prince Edward Island, and Quebec. The fee is $0.45 in Manitoba and Quebec and $0.50 in Prince Edward Island. For more information please see the Fee Schedule, effective February 1, 2024 here.