Final Regulations on QDOTs Issued (TD 10050)
Final regulations under Code Sec. 2056A have been adopted, applicable specifically to the estates of decedents that are passing property in a qualified domestic trust (QDOT) to (or for the benefit o...
AZ - Unclaimed property exclusions clarified
The Arizona Department of Revenue issued guidance confirming that certain categories remain outside the scope of Arizona’s unclaimed property law, including de minimis property, property of customer...
CA - Updated guidance issued for veterinarians
Updated guidance is issued regarding the application of California sales and use tax law to veterinary practices, clarifying when veterinarians function as retailers, consumers, or both. The publicati...
DC - Guidance for appealing FMV by recorder issued
The District of Columbia has issued guidance discussing the procedure for appealing determinations of fair market value (FMV) by the recorder of deeds for imposing recordation and/or transfer taxes fo...
GA - Withholding guide for employers updated
Georgia updated its guidance on personal income tax withholding requirements for employers in 2026. The revisions include a reduction in the state income tax rate from 5.19% to 4.99%, effective May 11...
NE - County lodging tax table updated
The Nebraska Department of Revenue has updated its county lodging tax rate table to reflect that as of July 1, 2026, Blaine County has eliminated its lodging tax. Nebraska Tax Rate Chronologies--Count...
OH - New personal withholding tables issued
Ohio issued new personal income tax withholding tables for employers, effective for payrolls that end on or after August 1, 2026. The income tax rate reductions authorized in the FY 2026-27 appropriat...
PA - Beef processing not manufacturing under LTEA
The Commonwealth Court held that for purposes of the Local Tax Enabling Act (LTEA) a beef processor does not qualify for the manufacturing exemption. The taxpayer operated a large-scale beef-processin...
RI - Certain farmers will be exempt from tax
Effective July 1, 2027, certain urban and small farmers are exempt from Rhode Island personal income, sales, and property taxes. A "small farmer" is a farmer engaged in agricultural operations on fewe...
VA - Reminder issued on upcoming sales tax holiday
The Virginia Department of Taxation has issued a reminder about the upcoming annual state sales tax holiday that runs from August 7 through August 9, 2026. During this period, consumers can buy a numb...