Regulatory Analysis
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.
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.