Catalano, Caboor & Co.
Tax Alerts
IRS Grants Relief to Taxpayers Affected by Terrorist Action in Israel; Deadlines Postponed (Notice 2025-53; IR-2025-97)
The IRS has provided relief under Code Sec. 7508A for persons determined to be affected by the terroristic action in the State of Israel throughout 2024 and 2025. Affected taxpayers have until Septe...
The IRS has provided relief under Code Sec. 7508A for persons determined to be affected by the terroristic action in the State of Israel throughout 2024 and 2025. Affected taxpayers have until Septe...
Applicable Terminal Charge and SIFL Rates for Determining Value of Noncommercial Flights on Employer-Provided Aircraft Issued (Rev. Rul. 2025-20)
The IRS has released the applicable terminal charge and the Standard Industry Fare Level (SIFL) mileage rate for determining the value of noncommercial flights on employer-provided aircraft in effect ...
The IRS has released the applicable terminal charge and the Standard Industry Fare Level (SIFL) mileage rate for determining the value of noncommercial flights on employer-provided aircraft in effect ...
Office of Appeals Begins Pilot Program on Mediation (IR-2025-100)
The IRS Independent Office of Appeals has launched a two-year pilot program to make Post Appeals Mediation (PAM) more attractive to taxpayers. Under the new PAM pilot, cases will be reassigned to an A...
The IRS Independent Office of Appeals has launched a two-year pilot program to make Post Appeals Mediation (PAM) more attractive to taxpayers. Under the new PAM pilot, cases will be reassigned to an A...
IRS Reminds Taxpayers to Safeguard Financial Records in Emergency Plans
The IRS has reminded taxpayers that emergency readiness has gone beyond food, water and shelter. It also includes safeguarding financial and tax documents. Families and businesses should review their ...
The IRS has reminded taxpayers that emergency readiness has gone beyond food, water and shelter. It also includes safeguarding financial and tax documents. Families and businesses should review their ...
AL - Elmore County announces new tax rates
Alabama has announced new sales, use, and rental tax rates for Elmore County, effective September 1, 2025. The rates vary by location within the county, with general rates ranging from 0% to 5.50%. Th...
Alabama has announced new sales, use, and rental tax rates for Elmore County, effective September 1, 2025. The rates vary by location within the county, with general rates ranging from 0% to 5.50%. Th...
AK - Integrated transmission systems legislation enacted
Alaska has enacted legislation creating new energy incentives by extending tax-exempt statutes to independent power producers. An electricity generation facility or electricity storage facility that i...
Alaska has enacted legislation creating new energy incentives by extending tax-exempt statutes to independent power producers. An electricity generation facility or electricity storage facility that i...
AZ - Local rate changes announced
The Arizona Department of Revenue has announced new local transaction privilege tax (TPT) rate changes. In addition to previously announced local rate changes, the Department announced the following u...
The Arizona Department of Revenue has announced new local transaction privilege tax (TPT) rate changes. In addition to previously announced local rate changes, the Department announced the following u...
AR - Optional standard mileage rates announced
The Arkansas Department of Finance and Administration has announced the 2025 optional standard mileage reimbursement rates for state income tax purposes. For business use, the reimbursement rate is 70...
The Arkansas Department of Finance and Administration has announced the 2025 optional standard mileage reimbursement rates for state income tax purposes. For business use, the reimbursement rate is 70...
CA - San Francisco gross receipts tax rates for telecommunications activities reduced
San Francisco has reduced the tax rates on gross receipts from telecommunications business activities, moving these activities from Category 5 to Category 4 for gross receipts tax and homelessness gro...
San Francisco has reduced the tax rates on gross receipts from telecommunications business activities, moving these activities from Category 5 to Category 4 for gross receipts tax and homelessness gro...
CO - Early childhood educator tax credit guidance updated
Colorado updated its guidance on the refundable personal income tax credit allowed to early childhood educators. The guidance specifies eligibility requirements, including credential levels, licensure...
Colorado updated its guidance on the refundable personal income tax credit allowed to early childhood educators. The guidance specifies eligibility requirements, including credential levels, licensure...
CT - The generation of electricity was not manufacturing for purposes of exemption
The generation of electricity is not manufacturing within the meaning of the statutory property tax exemption for machinery and equipment used in manufacturing. The term "machinery and equipment" is...
The generation of electricity is not manufacturing within the meaning of the statutory property tax exemption for machinery and equipment used in manufacturing. The term "machinery and equipment" is...
DE - Refunds required for overpayments of $50 or more
Delaware legislation requires a refund of county taxes, including local school taxes, if an assessment appeal results in:the reduction in the assessed value of real property; andthe total overpayment ...
Delaware legislation requires a refund of county taxes, including local school taxes, if an assessment appeal results in:the reduction in the assessed value of real property; andthe total overpayment ...
FL - Updated electronic address/jurisdiction database issued
An updated electronic address/jurisdiction database has been issued for the determination of insurance premium tax situs. Insurance companies use the address/jurisdiction database to assign premiums t...
An updated electronic address/jurisdiction database has been issued for the determination of insurance premium tax situs. Insurance companies use the address/jurisdiction database to assign premiums t...
GA - Utility charge deemed fee and not a tax
The Georgia Supreme Court affirmed a lower court decision, holding that the Unified Government of Athens-Clarke County’s stormwater utility charge is a fee and not a tax, and therefore not subject t...
The Georgia Supreme Court affirmed a lower court decision, holding that the Unified Government of Athens-Clarke County’s stormwater utility charge is a fee and not a tax, and therefore not subject t...
HI - Cigarette tax increase guidance issued
Hawaii issued guidance on the cigarette tax increase to 18 cents per cigarette or little cigar beginning January 1, 2026 (Act 95 (H.B. 441), Laws 2025). The guidance outlines procedures for wholesaler...
Hawaii issued guidance on the cigarette tax increase to 18 cents per cigarette or little cigar beginning January 1, 2026 (Act 95 (H.B. 441), Laws 2025). The guidance outlines procedures for wholesaler...
ID: Reminder issued on exemption for small sellers
daho residents are reminded about previously enacted legislation that provides a sales and use tax exemption for certain small sellers with annual sales of $5,000 or less. The exemption is effective J...
daho residents are reminded about previously enacted legislation that provides a sales and use tax exemption for certain small sellers with annual sales of $5,000 or less. The exemption is effective J...
IL - Local cannabis rate changes announced
Illinois announced that the municipalities of Breese, Carpentersville, Crest Hill, Diamond, Du Quoin, Elizabeth, Forsyth, Lake in the Hills, and Mount Carmel are imposing a cannabis sales tax, effecti...
Illinois announced that the municipalities of Breese, Carpentersville, Crest Hill, Diamond, Du Quoin, Elizabeth, Forsyth, Lake in the Hills, and Mount Carmel are imposing a cannabis sales tax, effecti...
IN - Updated list of NCAA affiliates issued for purposes of exemptions
An updated list of National Collegiate Athletic Association (NCAA) affiliates is issued for purposes of Indiana withholding tax and sales and use tax exemptions relating to specific events held in the...
An updated list of National Collegiate Athletic Association (NCAA) affiliates is issued for purposes of Indiana withholding tax and sales and use tax exemptions relating to specific events held in the...
IA - 2026 withholding tax tables issued
The Iowa Department of Revenue is issuing updated income tax withholding formulas and tables for 2026. The Department updates withholding formulas and tables when necessary to account for inflation an...
The Iowa Department of Revenue is issuing updated income tax withholding formulas and tables for 2026. The Department updates withholding formulas and tables when necessary to account for inflation an...
KS - January 2026 quarterly local rate updates
Kansas posted local sales and use tax rate updates for:the City of Maize;community improvement and other special districts, including Basehor One58 Plaza, Edgerton Crossing Woodstone, Hutchinson Amber...
Kansas posted local sales and use tax rate updates for:the City of Maize;community improvement and other special districts, including Basehor One58 Plaza, Edgerton Crossing Woodstone, Hutchinson Amber...
KY - Pro rata distribution of sale proceeds to lien holders required
The Kentucky Supreme Court upheld a property tax decision requiring the distribution of proceeds from a foreclosure sale to lien holders on a pro-rata basis, rather than under the common law rule of ...
The Kentucky Supreme Court upheld a property tax decision requiring the distribution of proceeds from a foreclosure sale to lien holders on a pro-rata basis, rather than under the common law rule of ...
LA - Reporting guidance for accommodations intermediaries
Louisiana Department of Revenue has issued guidance for accommodations intermediaries to report sales and use and occupancy taxes. The Department has become aware that some accommodations intermediari...
Louisiana Department of Revenue has issued guidance for accommodations intermediaries to report sales and use and occupancy taxes. The Department has become aware that some accommodations intermediari...
ME - MRS issues legislative update
Maine Revenue Services has issued a general information bulletin summarizing recent legislative changes to Maine sales, use, service provider, and other special taxes. General Information Bulletin No...
Maine Revenue Services has issued a general information bulletin summarizing recent legislative changes to Maine sales, use, service provider, and other special taxes. General Information Bulletin No...
MD - State will defer payment plans for federal employees unable to meet obligations
The Maryland Comptroller announced that the state will defer payment plans for federal employees who are unable to meet their tax obligations due to the federal government shutdown.Federal employees d...
The Maryland Comptroller announced that the state will defer payment plans for federal employees who are unable to meet their tax obligations due to the federal government shutdown.Federal employees d...
MA - Rule issued on withholding requirements from sales of real estate
A new Massachusetts rule establishes and explains the corporate and personal withholding requirements that apply to the proceeds of sales or transfers of Massachusetts real estate. The rules will will...
A new Massachusetts rule establishes and explains the corporate and personal withholding requirements that apply to the proceeds of sales or transfers of Massachusetts real estate. The rules will will...
MI - Bulletin on 2026 property tax appeal procedures issued
A Michigan State Tax Commission bulletin provides the 2026 property tax appeal procedures, including the governing board of review for each type of appeal and filing dates. Bulletin No. 2025-10, Mich...
A Michigan State Tax Commission bulletin provides the 2026 property tax appeal procedures, including the governing board of review for each type of appeal and filing dates. Bulletin No. 2025-10, Mich...
MN - OBBBA provisions may require adjustments to income on state returns
Taxpayers may need to make adjustments to income on their Minnesota returns because the state has not adopted the federal provisions enacted in the 2025 Federal Tax Budget and Reconciliation Bill (H.R...
Taxpayers may need to make adjustments to income on their Minnesota returns because the state has not adopted the federal provisions enacted in the 2025 Federal Tax Budget and Reconciliation Bill (H.R...
MS - Tupelo water procurement facility tax no longer imposed on groceries
Mississippi issued a notice announcing that retail sales of groceries in City of Tupelo are exempt effective July 1, 2025 from the Tupelo Water Procurement Facility Tax, which is a .25% tax on retail ...
Mississippi issued a notice announcing that retail sales of groceries in City of Tupelo are exempt effective July 1, 2025 from the Tupelo Water Procurement Facility Tax, which is a .25% tax on retail ...
MO - Reminder issued that no tax applies to official 2026 FIFA world cup ticket sales
The Missouri Department of Revenue issued a reminder that all official 2026 FIFA World Cup ticket sales are exempt from sales tax. The exemption applies to both state and local sales tax on all ticket...
The Missouri Department of Revenue issued a reminder that all official 2026 FIFA World Cup ticket sales are exempt from sales tax. The exemption applies to both state and local sales tax on all ticket...
MT - Governor sends reminder about property tax relief
Montana Gov. Greg Gianforte reminded Montana homeowners about new tax rates and property tax rebates. Between August 15 and October 1, 2025, eligible Montana homeowners may claim a property tax rebate...
Montana Gov. Greg Gianforte reminded Montana homeowners about new tax rates and property tax rebates. Between August 15 and October 1, 2025, eligible Montana homeowners may claim a property tax rebate...
NE - Local sales tax rate chart issued
The Nebraska Department of Revenue has released a table displaying the local sales and use tax rates applicable to the period beginning October 1, 2025. Local Sales and Use Tax Rates, Nebraska Depart...
The Nebraska Department of Revenue has released a table displaying the local sales and use tax rates applicable to the period beginning October 1, 2025. Local Sales and Use Tax Rates, Nebraska Depart...
NV - Tax exemption criteria tightened for nonprofit organizations
Nevada's Department of Taxation has revised the criteria for nonprofit organizations to qualify for sales and use tax exemptions, requiring compliance with enhanced standards. In determining whether a...
Nevada's Department of Taxation has revised the criteria for nonprofit organizations to qualify for sales and use tax exemptions, requiring compliance with enhanced standards. In determining whether a...
NH - Parsonage tax exemptions expanded
New Hampshire has expanded property tax exemptions for religious use to include church parsonages that are rented or vacant. Previously, exemptions applied only to parsonages occupied by pastors. Ch. ...
New Hampshire has expanded property tax exemptions for religious use to include church parsonages that are rented or vacant. Previously, exemptions applied only to parsonages occupied by pastors. Ch. ...
NJ - Casino licensee CBT guidance issued
New Jersey has summarized casino licensee obligations under the Corporation Business Tax (CBT), compiled existing guidance, and provided references to relevant publications and rules. The guidance cov...
New Jersey has summarized casino licensee obligations under the Corporation Business Tax (CBT), compiled existing guidance, and provided references to relevant publications and rules. The guidance cov...
NY - Taxpayers failed to prove change of domicile during period at issue
The New York Tax Appeals Tribunal upheld an administrative law judge's determination that taxpayers did not provide clear and convincing evidence to establish a change of domicile from New York to Flo...
The New York Tax Appeals Tribunal upheld an administrative law judge's determination that taxpayers did not provide clear and convincing evidence to establish a change of domicile from New York to Flo...
NC: Guidance issued on weight-based snuff tax, alternative nicotine products tax, and inventory tax
Guidance is issued regarding recently enacted legislation, effective July 1, 2025, that changed the North Carolina excise tax rate methodology for snuff, imposed a new excise tax on alternative nicoti...
Guidance is issued regarding recently enacted legislation, effective July 1, 2025, that changed the North Carolina excise tax rate methodology for snuff, imposed a new excise tax on alternative nicoti...
ND - Local rate changes announced
North Dakota has announced the following local sales and use tax changes effective January 1, 2026: (1) the city of Medina will impose a 1% local lodging and restaurant tax; (2) the city of Sherwood w...
North Dakota has announced the following local sales and use tax changes effective January 1, 2026: (1) the city of Medina will impose a 1% local lodging and restaurant tax; (2) the city of Sherwood w...
OH - Interest rates announced
Ohio has announced the interest rates for underpayments and overpayments of income taxes and sales and use taxes will be 7% in calendar year 2026. The rate for estate and tangible personal property ta...
Ohio has announced the interest rates for underpayments and overpayments of income taxes and sales and use taxes will be 7% in calendar year 2026. The rate for estate and tangible personal property ta...
OK - Additional local rate change announced
An additional Oklahoma local sales and use tax rate change has been announced effective January 1, 2026. Pawnee County increases its local rate to 2.0%. Rates and Codes for Sales, Use, and Lodging Ta...
An additional Oklahoma local sales and use tax rate change has been announced effective January 1, 2026. Pawnee County increases its local rate to 2.0%. Rates and Codes for Sales, Use, and Lodging Ta...
OR - Preschool for all estimated payment threshold increased
Multnomah County has amended its Preschool for All personal income tax regulations to increase the threshold for estimated tax payments from $1,000 to $5,000 starting in tax year 2026. Ord. No. 1339,...
Multnomah County has amended its Preschool for All personal income tax regulations to increase the threshold for estimated tax payments from $1,000 to $5,000 starting in tax year 2026. Ord. No. 1339,...
PA - Philadelphia reminds taxpayers of changes
Philadelphia reminds taxpayers about upcoming changes to its:business income and receipts tax (BIRT);property tax;use & occupancy tax; andwage, school income, and earnings tax.Exemption Eliminatio...
Philadelphia reminds taxpayers about upcoming changes to its:business income and receipts tax (BIRT);property tax;use & occupancy tax; andwage, school income, and earnings tax.Exemption Eliminatio...
RI - Guidance on decoupling from OBBBA issued
Rhode Island has issued filing guidance for individuals in response to decoupling from the One Big Beautiful Bill Act of 2025 (H.R. 1, Public Law No. 119-21). The guidance outlines which items allowed...
Rhode Island has issued filing guidance for individuals in response to decoupling from the One Big Beautiful Bill Act of 2025 (H.R. 1, Public Law No. 119-21). The guidance outlines which items allowed...
SC - Index of advisory opinions issued
South Carolina has released an index of advisory opinions issued by the Department of Revenue from 1987 through September 30, 2025. Information Letter No. 25-19, South Carolina Department of Revenue,...
South Carolina has released an index of advisory opinions issued by the Department of Revenue from 1987 through September 30, 2025. Information Letter No. 25-19, South Carolina Department of Revenue,...
SD - Assessment methodology challenged for exceeding actual property value
The South Dakota Supreme Court reversed and remanded a property tax assessment involving agricultural properties subject to perpetual wetlands reserve easements, concluding that the assessed valuation...
The South Dakota Supreme Court reversed and remanded a property tax assessment involving agricultural properties subject to perpetual wetlands reserve easements, concluding that the assessed valuation...
TN - Subscription fees for mobile healthcare solution were taxable
Tennessee issued a ruling on the application of sales and use tax to a taxpayer's subscription fees for a mobile healthcare solution that tracks participants' health information using software. The ru...
Tennessee issued a ruling on the application of sales and use tax to a taxpayer's subscription fees for a mobile healthcare solution that tracks participants' health information using software. The ru...
TX - No tax due threshold and compensation deduction limit for 2026 & 2027 announced
Texas has announced the inflation-adjusted no tax due threshold and compensation deduction limit for report years 2026 and 2027. For these years, the no tax due threshold will be $2,650,000 and the co...
Texas has announced the inflation-adjusted no tax due threshold and compensation deduction limit for report years 2026 and 2027. For these years, the no tax due threshold will be $2,650,000 and the co...
UT - Monticello imposes botanical, cultural, recreational and zoological tax; big water and torrey impose resort communities tax
Utah announced various local sales and use tax rate changes, effective January 1, 2026.Botanical, Cultural, Recreational And Zoological TaxMonticello (San Juan County) has not renewed its botanical, c...
Utah announced various local sales and use tax rate changes, effective January 1, 2026.Botanical, Cultural, Recreational And Zoological TaxMonticello (San Juan County) has not renewed its botanical, c...
VT - Specifications released for E-Filing forms W-2, 1099, and WHT-434
Vermont released new versions of its publications providing specifications for electronic filing of the following forms:1099 information returns (Pub. GB-1117);W-2 (Pub. GB-1118); andWHT-434, annual w...
Vermont released new versions of its publications providing specifications for electronic filing of the following forms:1099 information returns (Pub. GB-1117);W-2 (Pub. GB-1118); andWHT-434, annual w...
VA - Local tax rates for tax year 2024 issued
The Virginia Department of Taxation has issued the real estate, tangible personal property, machinery and tools, and merchants’ capital tax rates for county, city, town, and districts for tax year 2...
The Virginia Department of Taxation has issued the real estate, tangible personal property, machinery and tools, and merchants’ capital tax rates for county, city, town, and districts for tax year 2...
WA - Taxability of payment card processing explained
The Washington Department of Revenue has provided guidance on the new business and occupation (B&O) tax rate imposed on payment card processing activities. Beginning January 1, 2026, such business...
The Washington Department of Revenue has provided guidance on the new business and occupation (B&O) tax rate imposed on payment card processing activities. Beginning January 1, 2026, such business...
WV - Employer withholding guidance updated
West Virginia updated guidance for employers on income tax withholding from employee wages. The guidance provides information on:compensation that is subject to withholding;monthly withholding payment...
West Virginia updated guidance for employers on income tax withholding from employee wages. The guidance provides information on:compensation that is subject to withholding;monthly withholding payment...
WI - 2025 withholding tax update released
Wisconsin issued a withholding tax update noting that there are currently no plans to change the withholding tax rates. The update also addresses numerous withholding topics, including: requirements f...
Wisconsin issued a withholding tax update noting that there are currently no plans to change the withholding tax rates. The update also addresses numerous withholding topics, including: requirements f...
WY - Local tax rate changes announced
Wyoming has issued a revised overview of changes in local tax rates effective July 1, 2025, for sales, use, and lodging taxes across various localities. The only change from the chart issued April 1, ...
Wyoming has issued a revised overview of changes in local tax rates effective July 1, 2025, for sales, use, and lodging taxes across various localities. The only change from the chart issued April 1, ...
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