Regulatory Analysis
Skagway, Alaska has joined the Alaska Remote Seller Sales Tax Commission as a fully participating jurisdiction for remote sellers to collect and remit general retail sales tax in the locality. Remote seller retail sales tax collection begins effective March 1, 2024. The local ordinance may be found here and information concerning the ARSSTC available here.
Pursuant to the Antigua and Barbuda Inland Revenue Department announcement on December 22, 2023, the ABST (sales tax) rate increased from 15% to 17% effective January 1, 2024. The announcement can be found here.
Effective January 1, 2024, the mattress recycling fee collected on the sale of all mattresses and foundations sold to Rhode Island residents will increase to $20.50 per unit sold. Additional information can be found here.
The cities of Carbondale and Edgewater, Colorado changed from self-administered to state-administered for sales tax effective January 1, 2024. Each local will continue to self-administer use tax. Further information may be found here.
Through 2027, Hawaii is increasing the rental motor vehicle surcharge by $0.50 annually on January 1 of each year. Effective January 1, 2024, the State of Hawaii will increase the rental motor vehicle surcharge tax rate from $6.00 per day (or any portion of a day) to $6.50 per day (or any portion of a […]
12/14/2024 The Colorado Department of Revenue published local sales and use tax changes effective January 1, 2024. The following self-administered local sales tax rates have changed: City: Castle Pines Fort Collins Louisville Further information may be found here.
12/14/2024 The Colorado Department of Revenue published local sale and use tax changes effective January 1, 2024. The county of Routt has adopted state-allowed exemptions for farm equipment, incontinence products, and menstrual products. The county of Arapahoe has adopted state-allowed exemptions for beetle wood products, property used in space flight, machinery or machine tools, manufactured […]
12/14/2023 The cities of Carbondale and Edgewater, Colorado changed from self-administered to state-administered for sales tax effective January 1, 2024. Each local will continue to self-administer use tax. Further information may be found here.
California will impose the California Redemption Value (CRV) deposit on additional products, effective January 1, 2024. Fruit Juice containers greater than or equal to 46 ounces, vegetable juice containers greater than 16 ounces, and wine and distilled spirit containers will now be subject to the deposit at the pre-existing rates depending on container size. Additionally, […]
12/21/2023 Massachusetts has proposed regulations related to the creation of the advanced sales tax payment requirements included in the Massachusetts Fiscal Year 2021 Budget Bill and addressed in TIR 21-4. The proposed regulation can be found here.
Effective January 1, 2024, the County of Maui has authorized the collection of a county surcharge. The new Maui County Surcharge is 0.50%. The county surcharge is only added to activities taxed at the 4.0% rate. The county surcharge does not apply to activities taxed at the 0.50% rate (e.g., wholesaling) or the 0.15% rate […]
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, […]
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.
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.
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.
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.
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, […]
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 […]