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...
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...
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...
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 ...