AR - Filing deadline extended in all Counties
The Arkansas Department of Finance and Administration has advised that Governor Sanders has amended her executive order by extending the income tax return deadline in all 75 counties to July 31, 2025....
CO - School exemptions guidance updated
A Colorado Department of Revenue publication providing guidance on sales and use tax exemptions for sales made to or by schools and school-related organizations has been updated. Sales made to public ...
DC - New electronic filing requirements discussed
The District of Columbia has provided additional information regarding new electronic filing requirements for specific income taxpayers for the 2025 tax year. The regulation requires taxpayers, who ex...
GA - Personal income tax rate reduced
Georgia has enacted legislation that reduces the state's 2025 personal income tax rate from 5.39% to 5.19%. This is an acceleration of the previously scheduled rate reductions. The rate is scheduled t...
IL - Treatment of tariffs discussed
Illinois issued a general information letter discussing the application of sales and use tax to tariffs. The identity of the person legally responsible for paying the tariff under federal law is the c...
KS - Revenue based rate reductions authorized
The Kansas Legislature voted to override Gov. Laura Kelly's veto of legislation that allows income tax and financial institution privilege tax rate reductions if:revenue from income and privilege tax ...
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...
MD - Correction: Maryland budget sent to governor
A previous story incorrectly summarized provisions in the Budget Reconciliation and Financing Act of 2025 approved by the Maryland General Assembly and sent to Maryland Governor Wes Moore.Sales and us...
MN - Demand for payment was not appealable order
The Minnesota Tax Court granted a motion to dismiss a taxpayer's appeal of a Demand for Payment from the Commissioner of Revenue. The court ruled that the Demand for Payment was not an appealable orde...
MT - Unclaimed property act revised
Montana has revised its Uniform Unclaimed Property Act. Effective October 1, 2025, in addition to defining “payroll card”, presumptions of abandonment, reporting of abandoned property and apparent...
NE - Local tax rate guide issued
The Nebraska Department of Revenue has released a list of local sales and use tax rates in effect as of July 1, 2025. The table includes the new Good Life District (GLD) local sales and use taxes in G...
NJ - Tobacco distributor must use actual price
The New Jersey Tax Court determined that a taxpayer was a "distributor," under the Tobacco and Vapors Product Tax (TPT) Act, so was not required to purchase tobacco directly from a manufacturer to u...
ND - Local rate changes announced
North Dakota has announced the following local sales and use tax rate changes effective July 1, 2025: (1) the City of Dunseith will increase its city sales, use, and gross receipts tax to 2%; and (2) ...
OH - Guidance on building maintenance updated
The Ohio Department of Taxation has updated its sales and use tax guidance on the taxability of building maintenance and janitorial services. Activities such as sandblasting or chemical cleaning of bu...
OK - Local tax rate changes announced
The Oklahoma Tax Commission has announced local sales and use tax rate changes effective July 1, 2025. Choctaw will increases its local rate from 4.25% to 5.25%. Wagoner County increases its local rat...
OR - IRC conformity bill advances
The Oregon House passed a bill that would update the state's income tax Internal Revenue Code conformity date to December 31, 2024. The bill now goes to the Oregon Senate. H.B. 2092, as passed by the...
SC - State per capita income figure announced
South Carolina announced that the most recently available state per capita income figure is $59,995. The figure is important because various income, sales and use, and property tax incentives require ...
TN - Natural disaster relief refunds discussed
Tennessee issued a reminder that it provides individuals affected by any federally declared natural disaster occurring in the state with refunds for sales tax paid on certain items used to restore, re...
UT - Withholding tax guide revised
The Utah State Tax Commission has updated its withholding tax guide, effective June 1, 2025. The income tax withholding tables are effective for pay periods beginning on or after June 1, 2025.The publ...
VT - New local option taxes announced
Vermont announced that the following seven towns will have new local option taxes, effective July 1, 2025.Hartford is adding Local Option Sales Tax (the town already has Local Option Meals and Rooms T...