Regulatory Analysis

Posted February 7, 2025 by Bradley Feimer
Upcoming Colorado Firearms and Ammunition Excise Tax

In Colorado, a 6.5% excise tax on the net taxable sales of retail vendors of firearms, firearm precursor parts, and ammunition will take effect April 1, 2025. Sales to military and law enforcement are exempt from the tax. Further information regarding the excise tax may be found here.

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Posted January 22, 2025 by Bradley Feimer
Maine Releases Notice to Lessors of Tangible Personal Property Concerning Shift to Lease Stream Sales Taxation

Maine Revenue Services recently released a notice to lessors of tangible personal property (TPP) concerning the shift to lease stream sales taxation. The guidance provides further information as to rentals of certain motor vehicle rentals, sale price of lease and rental payments, as well as detailing the definition of TPP includes canned software. Specifically, that […]

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Posted January 3, 2025 by Bradley Feimer
Alaska: City of Napaskiak Joins Alaska Remote Seller Sales Tax Commission

The City of Napaskiak has completed the process to join the Alaska Remote Sellers Sales Tax Commission (ARSSTC). Sellers must begin collection on 2/1/2025 and forms for filing will be updated to include Napaskiak on 3/1/2025.

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Posted December 24, 2024 by Oliver Mavor-Parker
Louisiana Sales and Use Tax Reform for January

Louisiana has passed HB8 and HB10. Key changes in HB8 are an expansion of the types of digital products subject to sales and use tax, and elimination of the 1% rate reduction for certain prepaid wireless products. HB10 most notably increases the state sales and use tax rate to 5.0%, as mentioned in our prior […]

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Posted December 18, 2024 by Daniel Kostrzewa
Illinois Will Require Out-of-State Retailers to Collect Retailers Occupation Tax

Beginning January 1, 2025, Illinois will require retailers with a physical presence in Illinois to collect destination-based retailers’ occupation tax on sales from out-of-state locations to Illinois customers. Previously, these retailers were obligated to collect only Illinois use tax on these sales. More information can be found here.

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Posted December 18, 2024 by Daniel Kostrzewa
Illinois Imposes its Sales Tax on the Rental of Tangible Personal Property

Pursuant to P.A. 103-592, beginning January 1, 2025, rentals or leases of tangible personal property are subject to Illinois’ Sales and Use Tax laws. This change does not apply to motor vehicles, watercraft, or aircraft that are required to be titled or registered with an agency of the State of Illinois. More information can be […]

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Posted December 18, 2024 by Daniel Kostrzewa
Oregon Mattress Stewardship Assessment

Beginning January 1, 2025, mattress retailers must collect a $22.50 stewardship assessment on each mattress or box spring sold to customers in Oregon. The stewardship assessment will be used to fund a statewide mattress recycling program. More information on the assessment can be found here. Activity

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Posted December 17, 2024 by Ryan Brady
Connecticut Increases Mattress Recycling Fee

Effective January 1, 2025, the mattress recycling fee collected on the sale of all mattresses and foundations sold to Connecticut residents will increase to $16.00 per unit sold. Additional information can be found here.

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Posted December 16, 2024 by Bradley Feimer
CO Releases Local Sales & Use Tax Changes Effective January 1, 2025

The Colorado Department of Revenue published local sales and use tax changes effective January 1, 2025. Such changes include rate increases for specific state and self administered locals. Elimination of of the state exemption for certain medium and heavy-duty vehicles, engines, or motors. As well as, certain locals adjusting to state or self administration for […]

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Posted December 16, 2024 by Bradley Feimer
Monument, Colorado Approves Ordinance for Self-Admin of Sales Tax Collection

Effective January 1, 2025, Monument, Colorado has approved Ordinance No. 22-2024,providing for self-administered collection for sales and use tax, as well as adopting certain exemptions. Previously, the home-rule local tax collection was administered by the state with limited optional exemptions adopted. Further information may be found here.

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Posted December 11, 2024 by Bradley Feimer
Colorado State-Administered Local Rate Changes Effective January 1, 2025

The Colorado Department of Revenue published local sales and use tax changes effective January 1, 2025. The following state-administered local jurisdictions will be changing their tax rates: Canon City Holly Superior San Miguel Authority for Regional Transportation Southwest Plaza MDT Ute Pass Regional HSD Further information may be found here.

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Posted December 11, 2024 by Bradley Feimer
Colorado Self-Administered Local Rate Changes Effective January 1, 2025

The Colorado Department of Revenue published local sales and use tax changes effective January 1, 2025. The following self-administered locals will be changing their tax rates: Castle Rock Denver Glenwood Springs Further information may be found here.

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Posted December 11, 2024 by Bradley Feimer
Aspen, Colorado Change to State-Administered for Sales Tax

The city of Aspen, Colorado changes from self-administered to state-administered for sales tax effective January 1, 2025. the city will continue to self-administer use tax. Further information may be found here.

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Posted December 11, 2024 by Bradley Feimer
Lafayette, Colorado Exempts Bullion from Sales Tax Effective January 1, 2025

Lafayette, Colorado approved Ordinance No. 22, Series 2024 which amends the Lafayette Municipal code to exempt sales of bullion beginning January 1, 2025. Further information concerning the ordinance may be found in the City Council Agenda for December 3, 2024 here.

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Posted December 11, 2024 by Bradley Feimer
Vail, Colorado Exempts Essential Hygiene Products

Effective January 1, 2025, by approval of Ordinance No. 22, Series 2024, essential hygiene products such as feminine hygiene and incontinence products will be exempt from sales and use tax in the city of Vail, Colorado. Further information concerning the ordinance may be found here.

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Posted December 11, 2024 by Bradley Feimer
Maine Subjects Certain Rentals of TPP to the General 5.5% Sales Tax Rate

In Maine, with the passage of H.P. 1278/L.D. 2000, certain leases or rentals of tangible personal property (TPP) are now subject to the general 5.5% sales tax rate effective January 1, 2025. Previously, lessors paid tax when purchasing TPP for lease or rental but did not charge tax to their lessees. More information may be […]

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Posted December 11, 2024 by Bradley Feimer
Maine Subjects Certain Trucks & Van Rentals to 5.5% Tax Rate & Removing 10% Tax Rate

Effective January 1, 2025, with the passage of H.P. 1278/L.D.2000, rentals of trucks and vans with a gross vehicle weight rating of less than 26,000 pounds for a period of less than one year in Maine are subject to the general 5.5% sales tax rate, regardless of the person from whom the vehicle was rented. […]

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Posted December 6, 2024 by Erik Wallin
Texas Court Overturns Local Sales Tax Sourcing Rule

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 then fulfilled the procedural requirements […]

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