Regulatory Analysis
Colorado House Bill 1289 temporarily suspends the sales and use tax exemption for property used in space flight, starting January 1, 2027 through December 31, 2029. Beginning January 1, 2030, the exemption will be reinstated to its original scope.More information may be found here.
South Carolina legislature recently passed bill HB 5122 introducing an exemption for certain supplies purchased by internet access service providers and communications service providers. All supplies, technical equipment, machinery, and electricity sold to internet access service providers and communications service providers, for use in producing, broadcasting, or distributing internet access service, communications services, or any […]
Colorado recently passed House Bill 1223, which eliminates the sales and use tax exemption for downloaded software. The legislation does, however, create a new exemption for downloaded software governed by a negotiable license or custom-built for a specific user. Both changes take effect January 1, 2027. More information may be found here.
Alaska recently passed House Bill 1, which exempts certain gold and silver bullion from local sales and use tax. The legislation also recognizes select specie as a form of legal tender in the state. Both provisions take effect August 28, 2026.More information may be found here.
The Colorado Department of Revenue published local sales and use tax changes effective July 1, 2026. Changes include rate increases, adopted exemptions, and newly imposed sales taxes in jurisdictions such as Sanford, Pueblo Rural Fire Protection District, and Upper Pine River Fire Protection District. More information concerning the July 1, 2026 local changes may be […]
Finances Quebec published Information Bulletin 2026-4 on May 25, 2026. The bulletin details additional food categories and hygiene products that will be zero-rated. These items included toilet paper, fruit salads, ice cream, and donuts. The zero-rate does not apply if the food items are sold at establishments where food sales are taxable under current QST […]
South Carolina enacted House Bill 5208, amending S.C. Code § 12-36-2120(75) to clarify that the unprepared food exemption remains unaffected by “any demonstration project pursuant to United States Department of Agriculture regulations that would limit the use of food coupons on otherwise eligible items for a limited period of time.” In other words, any temporary […]
The Manitoba legislature recently passed Bill 53, which among other provisions, broadens the scope of food subject to exemption from the Retail Sales Tax (RST) effective July 1, 2026. With the bill’s passage, most food items are exempt, so long as they are not sold by restaurants, licensed premises specified in a liquor service license, […]
Recently, Governor Lee signed House Bill 2186 which permits counties with a metropolitan government to vote on lowering or exempting local sales tax on food and food ingredients. Any change to the tax will take effect on the first calendar day of the month occurring 60 days after notice is provided to the Department of […]
Randolph County, West Virginia has recently imposed a Special Emergency Ambulance Service Fee of 0.4% to be collected by all businesses in Randolph County that collect sales tax. There is an exemption for any single item purchased for a price that exceeds $10,000. Payments of this fee are to be made to the Randolph County […]
Most Canadian provinces impose environmental handling fees on certain electronic waste through the Electronic Products Recycling Association (EPRA). Beginning June 1, the categories for Display Devices Steward fees will expand from “Display Devices ≥ 46″ and All-in-One” to “Display Devices 46-64″ and All-in-One” and “Display Devices ≥ 65” and All-in-One”. As a result, businesses will […]
Effective July 1, 2026, Maryland will restore the sales tax exemption for precious metal bullion and coins with a sales price greater than $1,000. Previously, Maryland adjusted statute language so that only those purchases of bullion made at the Baltimore Convention Center were exempt. This requirement is no longer in place. Find more information here.
California Governor Newsom’s new budget proposal would impose sales tax on electronically delivered software (cloud-based and downloaded). If approved by the legislature, the change would go into effect January 1, 2027. Currently, California sales tax generally only applies to software when it is prewritten and sold on tangible medium. More information can be found here.
Effective July 1, 2026, South Tucson, Arizona passed Ordinance 26-01, decreasing the tax rate on food for home consumption from 1.5% to 0% More information may be found here.
VA § 58.1-609.1 (19) exempts gold, silver, or platinum bullion, as well as legal tender coins from sales tax. This exemption was set to expire June 30, 2025 and VA HB 1600 extended the expiration to June 30, 2026. At this time, Virginia has not extended the exemption further. Therefore, Virginia will begin taxing these […]
On May 12, 2026, Maryland enacted emergency legislation addressing penny rounding on cash transactions. The language details that if the price ends in 1 cent, 2 cents, 6 cents, or 7 cents, a business should round down to the nearest nickel. If the price ends in 3 cents, 4 cents, 8 cents, or 9 cents, […]
On May 12, 2026, Maryland enacted House Bill 898. The legislation provides an exemption for certain data and information technology (IT) services, software publishing services, digital codes, and digital products if both the vendor and the buyer are members of the same affiliated group within the meaning of §1504 of the Internal Revenue Code. The […]
Massachusetts recently published Directive 26-1, which provides guidance on how sales tax must be calculated following the elimination of the penny. With the U.S. Treasury minting its last penny on November 12, 2025, vendors have begun rounding cash transactions to the nearest nickel. However, vendors are required to calculate and remit sales tax based on […]