Regulatory Analysis

Posted December 8, 2023 by Alexander Dunn
Georgia set to tax certain digital products, effective January 1, 2024

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 […]

Read more
Posted December 7, 2023 by Daniel Kostrzewa
Delaware Imposes New 988 Surcharge

12/7/2023 Starting January 1, 2024, Delaware will impose a new $0.60 surcharge on the retail sale of communication services that are capable of allowing a consumer to make an outbound communication to the 988 Lifeline.

Read more
Posted December 6, 2023 by Ryan Brady
Connecticut Bottle Deposit Fee Change Effective January 1, 2024

12/5/2023 Effective January 1, 2024, the Connecticut Bottle Deposit Fee will increase to 10 cents per container. Further information may be found here.

Read more
Posted December 4, 2023 by Bradley Feimer
Colorado Prepaid Wireless Charge Rate Change Effective January 1, 2024

12/1/2023 Effective January 1, 2024, the Colorado prepaid wireless charge on retail sales of prepaid wireless telecommunication services will be adjusted to $1.88 for the 911 charge and $0.14 for the 988 charge. Further information may be found here.

Read more
Posted December 1, 2023 by Bradley Feimer
Colorado Waste Tire Fee Decrease Effective January 1, 2024

12/1/2023 Effective January 1, 2024, the Colorado Waste Tire Fee on the sale of new motor vehicle and trailer tires will decrease to $0.55 from $1.25. Further information may be found here.

Read more
Posted December 1, 2023 by Alexander Dunn
Additional Back to School Sales Tax Holiday Set to Begin January 1st in Florida

12/1/2023 For the first time, a Florida Back to School Sales Tax Holiday will occur outside of the summer months. Under HB 7063, this Back-to-School Sales Tax Holiday will begin January 1, 2024, and end January 14, 2024. Exempt items include learning aids and jigsaw puzzles selling for $30 or less per item, certain school […]

Read more
Posted December 1, 2023 by Daniel Kostrzewa
Oregon Imposes New 988 Coordinated Crisis Service Tax

12/1/2023 Beginning on January 1, 2024, Oregon will impose a new 988 tax on telecommunication services. The tax is $0.40 per transaction and applies to the same services or products as Oregon’s current E911 tax. More information on the tax can be found here.

Read more
Posted November 21, 2023 by Bradley Feimer
Lone Tree, Colorado Sales & Use Tax Rate Decrease

11/20/2023 The City of Lone Tree, Colorado sales and use tax rate will decrease from 2.8125% to 2.5% on December 1, 2023. Further information may be found here.

Read more
Posted October 13, 2023 by Dan Barros
South Carolina: Additional Items Now Subject to Maximum Tax

South Carolina imposes an additional tax on certain vehicles, including cars, aircraft, and boats, called the “Max Tax”. The Max Tax rate is 5% of the total purchase price, not to exceed a maximum of $500. As a result of a decision from the South Carolina Court of Appeals, the South Carolina Department of Revenue […]

Read more
Posted October 13, 2023 by Radhika Akhil
Tennessee Enacts Permanent Exemption on Firearm Safety Items

Effective November 1, 2023, Tennessee will impose a permanent exemption on “firearm safes” and “firearm safety devices.” In previous years, Tennessee provided sales tax holidays on such items. As the definitions of eligible items under the permanent exemption are the same as those under the sales tax holiday, the sales tax holiday eligible items will […]

Read more
Posted October 13, 2023 by Dan Barros
Baltimore County, Maryland Imposes Carryout Bag Fee

10/12/2023 Effective November 1, 2023, Baltimore County, Maryland will impose a $0.05 carryout bag fee for certain paper and reusable bags sold to a customer of qualifying retail establishments. The official language of Act may be found here.

Read more
Posted October 3, 2023 by Bradley Feimer
Skagway, Alaska Approves 2023 Local Sales Tax Holiday

9/29/2023 The Municipality of Skagway passed a resolution declaring the period of October 1, 2023, through March 31, 2024, as a sales tax holiday for local purchases. The sales tax holiday applies to all retail sales that physically occur within the local and is not applicable to remote sellers. The resolution may be found here.

Read more
Posted September 28, 2023 by Bradley Feimer
Sitka Alaska Approves 2023 Sales Tax Free Days

9/28/2023 The City and Borough of Sitka Assembly has approved a resolution providing November 24 and November 25, 2023, as sales tax-free days. This holiday applies to all sales made within the City and Borough, except any sale of fuel, alcoholic beverages, tobacco products, marijuana, and any sale that is part of a continuing obligation […]

Read more
Posted September 15, 2023 by Bradley Feimer
Virginia October 2023 Sales Tax Holiday

Virginia’s Governor recently signed budget bill HB 6001 for fiscal years 2023-2025. The legislation provides for a combined sales tax holiday to occur October 20-22, 2023, and extends recurring August annual sales tax holiday provisions until 2025. Further information may be found here.

Read more
Posted September 15, 2023 by Andrew Decker
Livingston Parish creates “Pink Tax Exemption”

Livingston Parish, Louisiana has adopted a new ordinance creating a “Pink Tax Exemption” from its local sales tax that takes effect on October 1, 2023, and lasts through June 30, 2025. The new exemption applies to non-commercial sales of feminine hygiene products and diapers, the same products as those already exempt from the state’s sales […]

Read more
Posted September 8, 2023 by Radhika Akhil
Nebraska Updates Commercial Agriculture Exemption

9/7/2023 Earlier this year, Nebraska Governor Pillen signed LB 727, which among other provisions, added “net wrap, baling wire, and twine” as part of the commercial agriculture exemption. Twine is defined as “a strong string of two or more strands twisted together used in the baling of livestock feed or bedding”. This amendment is set […]

Read more
Posted August 11, 2023 by Andrew Decker
Washington Exempts Mobility Enhancing Equipment

8/10/2023 Earlier this year Washington state enacted Substitute Senate Bill 5218 (Chapter 319 of Session Laws of 2023). This new law exempts sales of mobility enhancing equipment to critical needs patients from sales and use tax. Washington defines critical needs patient as an individual with a diagnosis or medical condition that results in significant physical […]

Read more
Posted July 31, 2023 by Paul Ogawa
Missouri Publishes Interest Rates for Refunds in Q4 2023

The Missouri Department of Revenue recently published the updated interest rate for refunds in the fourth quarter of 2023. Missouri separates its interest rates into Deficiencies, Refund Rates for Individual Income and Property Tax, and all other tax types. For all other tax types, those rates are published quarterly. The rate for the 4th quarter […]

Read more