Regulatory Analysis

Posted May 30, 2023 by Bradley Feimer
Colorado Department of Revenue Publishes Local Sales Tax Changes Effective July 1, 2023

5/30/2023 The Colorado Department of Revenue published local sales and use tax changes effective July 1, 2023. These updates include the adoption of certain state-option exemptions in state-administered jurisdictions and a rate increase in Grand Junction. Further information may be found here.

Read More
Posted May 26, 2023 by Andrew Decker
Norwich New York Ends Clothing Exemption

Effective June 1, 2023, the city of Norwich will end its exemption on clothing sold for under $110. The exemption from New York state sales tax, as well as from Chenango County’ sales tax, will however remain in effect. As a result, clothing sales under $110 will be subject to tax at a rate of […]

Read More
Posted May 26, 2023 by Alexander Dunn
Sales Tax Holidays Enacted as Part of Largest Tax Relief Plan in Florida’s History

5/25/2023 Florida Governor Ron DeSantis recently signed Florida HB 7063. As part of this legislation, Florida has approved the following sales tax holidays: Disaster Preparedness sales tax holidays will take place May 27 – June 9, 2023, and August 26 – September 8, 2023. The Freedom Summer sales tax holiday will place May 29 – September […]

Read More
Posted May 26, 2023 by Bradley Feimer
Virginia Exempts Labor Charges for Diagnostic Services & Roadside Services

Virginia HB 1677, effective July 1, 2023, amends VA Code § 58.1-609.5 to provide that separately stated labor charges for diagnostic work or emergency roadside service to motor vehicles are exempt from sales tax. The relevant legislation may be found here.

Read More
Posted May 9, 2023 by Bradley Feimer
Virginia Recurring Sales Tax Holiday Expires July 1, 2023

5/8/2023 Under Virginia’s 2022 Appropriation Act, the state’s sales tax holiday expires on July 1, 2023. Previously, the sales tax holiday occurred in August and covered items such as hurricane preparedness products, back-to-school items, and Energy Star and Water Sense products. Further information concerning the expiring holiday may be found here.

Read More
Posted May 8, 2023 by Bradley Feimer
Colorado Amends Retail Delivery Fee

5/8/2023 Section 6 of Colorado SB 143, effective May 4, 2023, amended the Colorado Retail Delivery Fee so that a “qualified business”, a business with $500,000 or less retail sales in the prior year, may be exempt from the fee. Additionally, the legislation permits a retailer to pay the retail delivery fee on behalf of […]

Read More
Posted May 4, 2023 by David Armas
Michigan Exempts Delivery and Installation Charges

Date Posted: 4/28/2023 Michigan recently enacted Public Acts 20 and 21 of 2023 which exempt separately stated delivery and installation charges. The effective date of this change is April 26, 2023. Previously, such charges were taxable as part of the sales price. The full text of the bill can be found here.

Read More
Posted May 4, 2023 by Bradley Feimer
Colorado Increases Maximum Tax Rate a Regional Transportation Authority May Levy

5/2/2023 Effective April 28, 2023, Colorado HB 1101 authorizes a Regional Transportation Authority (RTA) to impose a maximum tax rate of 2%. This is an increase in the previous maximum rate by 1%. RTA locations may subject transactions within its locality to sales or use tax, if such transactions are subject to taxation at the […]

Read More
Posted April 28, 2023 by David Armas
Michigan Taxes Rentals of Heavy Equipment

4/28/2023 Michigan’s HB 4833, which recently took effect, applies a 2% tax on qualified heavy equipment by qualified renters. This new tax only applies to rentals of certain qualified heavy equipment by renters that derive more than 50% of their annual gross receipts from such rentals. The full text of the bill can be found […]

Read More
Posted April 27, 2023 by Bradley Feimer
Grand Junction, Colorado Approves Sales & Use Tax Increase Effective July 1, 2023

4/27/2023 Effective July 1, 2023, Grand Junction Measure 1A increases the local sales and use tax rate to 3.39% from 3.25% . The measure is intended to generate revenue for a community recreation center. Further information concerning the local legislation may be found here.

Read More
Posted April 21, 2023 by Bradley Feimer
North Dakota Exempts Sales of Children’s Diapers from Gross Receipts Tax

4/20/2023 Effective July 1, 2023, North Dakota HB 1177 exempts the sales of children’s diapers from the state’s gross receipts tax. Children’s diapers is defined under 57-39.2-04(d)(2)(b) as diapers marketed to be worn by children. Further information concerning the legislation may be found here.

Read More
Posted April 21, 2023 by Bradley Feimer
Colorado Expands Metro District Authority to Allow Sales Tax Funding for Parks

4/20/2023 Effective August 7, 2023, Colorado HB 1062 expands metropolitan district authority to include support of park and recreational facilities. Metropolitan districts are able to levy a uniform sales tax to fund certain services such as fire or safety protection and street improvements within the district area. Further information concerning the legislation may be found […]

Read More
Posted April 18, 2023 by David Armas
Kentucky Amends and Clarifies Taxability of Certain Services

4/17/2023 Kentucky recently enacted House Bill 360 to amend and clarify 2021 legislation which extended sales tax to numerous services. Among the several changes, the following were also included: Repealing the tax on marketing services Clarifying extended warranty services include extended warranties on prewritten computer software access services Cosmetic surgery services do not include surgery […]

Read More
Posted April 7, 2023 by Bradley Feimer
Aspen, Colorado Bag Fee Expansion Effective May 1, 2023

4/6/2023 Effective May 1, 2023, Aspen, Colorado has adopted Ordinance 66 to replicate carryout bag fee requirements allowed under Colorado House Bill 1162. The Ordinance amends Aspen’s bag fee to now apply a $0.20 fee to both single-use plastic and paper carryout bags provided at checkout. Further information concerning the Ordinance may be found here.

Read More
Posted April 4, 2023 by Bradley Feimer
Ohio: Documentation Service Charges Excluded from Sales Price

3/31/2023 Effective May 1, 2023, Ohio HB66 revises Ohio Rev. Code §§ 4517.261 and 4781.24 to remove documentation service charges from the definition of sales price when associated with the sale of a motor vehicle. Therefore, as of May 2023, documentation service charges are exempt from sales and use tax when associated with the sale […]

Read More
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 […]

Read More
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 […]

Read More
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 […]

Read More