Regulatory Analysis

Posted March 28, 2023 by Bradley Feimer
South Dakota HB 1137 Reduces Tax Rates Effective July 1, 2023

South Dakota HB 1137, signed by the governor and effective July 1, 2023, reduces the gross receipts tax in the state from 4.5% to 4.2% for a period of four years. In addition, the excise tax on agriculture machinery and equipment, the gross receipts tax on vehicle rentals, and select other taxes are reduced. Further […]

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Posted March 27, 2023 by Bradley Feimer
Colorado Retail Delivery Fee Increase Effective July 2023

3/23/2023 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 2023 to June 2024, the […]

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Posted March 15, 2023 by Stephanie Melhem
Sales Tax on Low Value Goods in Malaysia Postponed

The Malaysian Sales and Service Tax Royal Malaysian Customs Department announced the postponement of the imposition of sales tax on Low Value Goods to a date to be determined later. As discussed in our previous post on this topic, the tax on low value goods was scheduled to take effect on April 1. The announcement, […]

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Posted March 10, 2023 by Radhika Akhil
Missouri Show Me Green Sales Tax Holiday Now Includes All Locals

Missouri holds its annual sales tax holiday on Energy Star certified appliances (Show Me Green) from April 19 to April 25. Starting in 2023, all local sales and use taxes are exempted during this time, where previously locals had to choose to opt into this holiday. For more information, please reference RSMo Section 144.526 as […]

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Posted March 10, 2023 by Stephanie Melhem
Sales Tax on Low Value Goods in Malaysia Effective 1 April 2023

Effective 1 April 2023, Malaysia will be extending Sales Tax to sales of imported goods with a sale value of RM500 or less. Malaysia defines low value goods as “goods or class of goods from outside Malaysia that are sold in the online marketplace at a price of not exceeding RM500 and brought into Malaysia […]

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Posted March 7, 2023 by Erik Wallin
Texas: Reduced Sales Tax Rate Proposal

Texas Senate Bill 1000 would cut the 6.25% sales tax down to 5.75% starting October 1. Under the proposal, the new rate would amount to a reduction of a half cent. This bill seems to have bipartisan support and the backing of the governor. Updates will be posted here on the Regulatory Feed as they […]

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Posted March 7, 2023 by Bradley Feimer
South Dakota Revises Remote Sellers Threshold

Effective July 1st, 2023, South Dakota Senate Bill 30 revises the remote seller thresholds for those who must collect and remit sales and use tax for the current or previous calendar year by removing the 200-transaction threshold. The law was signed by the governor on February 9th, 2023. More information concerning the legislation may be […]

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Posted February 22, 2023 by Robert Pelletier
Pakistan Sales Tax Rate Increase to 18%

Pakistan approved an increase to the standard sales tax rate to 18% from 17% through the Finance (Supplementary) Bill, 2023. The Bill, as posted on the Parliament website on February 21, 2023, indicates that the rate change is effective at once. The Finance (Supplementary) Bill, 2023 can be found here.

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Posted February 17, 2023 by Andrew Decker
Sales Tax Changes for New York Counties Coming March 1st.

Sales tax changes are scheduled to take effect in Monroe and Westchester Counties beginning March 1. Monroe County has chosen to implement the exemption for clothing sold for under $110. This aligns the county with the state level exemption, meaning that such clothes will be fully exempt from sales tax in Monroe County. For a […]

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Posted February 6, 2023 by Bradley Feimer
Boulder, Colorado Exempts Incontinence & Feminine Hygiene Products

2/6/2023 Effective February 18, 2023, by approval of Ordinance No. 8563, incontinence and feminine hygiene products will be exempt from sales and use tax in the city of Boulder, Colorado. Further information concerning Ordinance No. 8562 may be viewed here.

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Posted February 3, 2023 by Erik Wallin
Texas Revises Local Sales Tax Sourcing Rule

2/2/2023 In 2022, a Texas District Court held in Coppell v. Hegar and Round Rock v. Hegar that Texas failed to follow its own requirements in enacting Texas Tax Rule 3.334. In short, the court required the comptroller to re-amend or re-adopt the rule using proper Texas procedures. The Texas Comptroller recently fulfilled the procedural […]

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Posted January 30, 2023 by Bradley Feimer
Kodiak, Alaska: Annual Sales Tax Holiday occurring March 4, 2023

1/27/2023 The city of Kodiak, Alaska provides a one-day Annual Sales Tax Holiday for all sales of tangible personal property and services subject to sales tax, except for certain enumerated transactions. The Sales Tax holiday takes place on the first Saturday in March each year and for 2023, the holiday occurs on March 4. Additional […]

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Posted January 25, 2023 by Bradley Feimer
Ketchikan Gateway Borough & City of Ketchikan Sales Tax Holiday March 25, 2023

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 […]

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Posted January 17, 2023 by Bradley Feimer
South Dakota Legislative Proposal: Revise Remote Seller Criteria to Remove 200 Transaction Threshold

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 […]

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Posted January 16, 2023 by Bradley Feimer
Maryland Proposes Adjusting Sales and Use Tax Rate Based on Inflation

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 […]

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Posted January 16, 2023 by Radhika Akhil
EPRA Announces Changes to Environmental Handling Fees on E-Waste Products Across Canada Effective February 1, 2023

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 […]

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Posted January 13, 2023 by Erik Wallin
Massachusetts Supreme Court Rejects Cookie Nexus

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.

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Posted January 6, 2023 by Stephanie Melhem
Belgium Reduced Rate on Masks Expiring 31 December 2022

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.

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