AZ - Local rate changes announced
The Arizona Department of Revenue has announced new local transaction privilege tax (TPT) rate changes.DouglasThe City of Douglas has decreased the transaction privilege tax on amusements to 0.0% effe...
CA - District tax rate changes announced
California district (local) sales and use tax rate changes, effective July 1, 2025, are announced. California voters approved the district tax changes in the November 2024 election. These rate changes...
DC - Mayor unveils economic growth agenda
The District of Columbia Mayor has presented an economic growth agenda for 2026 that proposes:no sales tax increase in FY26;reducing the Universal Paid Leave tax from 0.75% to 0.72%; andcreate a sales...
LA - Proposed amendment 2 fails
Proposed Amendment 2 to the Louisiana Constitution, which was on the March 29, 2025 ballot, failed. The amendment would have :lowered the maximum income tax rate;increased income tax deductions for ci...
MT - Property tax levy calculation amended
Montana has enacted legislation that amends the automatic adjustments to revenue authority of property tax entities other than schools. For property tax years beginning after December 31, 2025, taxing...
NE - Documentary stamp tax rate increased
Nebraska has authorized an increase in the documentary stamp tax rate to $2.32 per $1,000 value or fraction thereof. L.B. 78, Laws 2025, effective three months after adjournment of the 2025 legislati...
NJ - Treatment of tariff mark ups discussed
New Jersey has explained that when a seller passes along the cost of a tariff to the consumer/purchaser, the charges are subject to sales tax as part of the taxable sales price. The tariff is subject ...
OH - Public utility TPP taxation rate adjusted
Ohio has amended public utility tangible personal property (TPP) taxation. The newly enacted law changes the rate, classification, and exemption of property. Specifically, the amendments:reduce the pe...
SC - IRC conformity updated
South Carolina has updated its Internal Revenue Code conformity date from December 31, 2023, to December 31, 2024.If there are IRC sections adopted by South Carolina that expired on December 31, 2024,...
TX - Back-to-school tax holiday date adjusted
Texas has enacted legislation adjusting the date of the annual back-to-school sales tax holiday. Effective September 1, 2025, the holiday will take place beginning on the first Friday in August until ...
WI - DOR bulletin issued
The Wisconsin Department of Revenue has issued Wisconsin Tax Bulletin Number 229 (April 2025). The Bulletin includes:General Updates and Reminders;Income and Franchise Tax Updates and Reminders;Sales ...