AZ - Waste tire fee rates and requirements updated
Arizona updated its guidance on waste tire fees, which apply to businesses selling new motor vehicle tires or vehicles with new tires. The publication outlines fee rates effective for sales periods be...
IL - Nonresident vehicle tax guidance revised
Nonresidents cannot claim a sales tax exemption on purchases of motor vehicles or trailers in Illinois if their home state does not give Illinois residents a reciprocal exemption. Illinois revised a c...
MD - Theatrical production credit extended
Maryland's theatrical production credit available against corporate and personal income tax is extended through June 30, 2032. The credit was to expire at the end of 2026. Ch. 18, H.B. 472, Laws 2026,...
MA - Individual mandate penalty for 2026 announced
Massachusetts issued guidance on personal income taxes regarding individual mandate penalties for 2026 under the Massachusetts Health Care Reform Act. The penalties apply to adults 18 and older who ar...
MT - Governor petitions state supreme court
Montana Gov. Greg Gianforte has petitioned the Montana Supreme Court to exercise original jurisdiction and provide an expedited ruling on a recent lawsuit challenging the constitutionality of property...
OH - Sales tax holiday announced
Ohio has announced this year's sales tax holiday will occur from 12:00 am Friday, August 7, through 11:59 pm Sunday, August 9, 2006. The following items qualify for the sales tax exemption during the ...
PA - Assessment on custom e-liquids reversed
The Commonwealth Court of Pennsylvania reversed a decision subjecting a taxpayer to tax assessments under the Tobacco Products Tax Act (TPTA) for sales of custom vaping blend e-liquids, concluding tha...
RI - Decoupling regulations made permanent
Emergency regulations reflecting Rhode Island's decoupling from certain provisions of the One Big Beautiful Bill Act (Public Laws No. 119-21) for business corporation tax years 2025 and earlier have b...
SC - State per capita income figure announced
South Carolina announced that the most recently available state per capita income figure is $63,179. The figure is important because various income, sales and use, and property tax incentives require ...