AZ - Local tax rate table released
Arizona's Department of Revenue released the transaction privilege tax (TPT) rate chart effective January 1, 2026. There are noted changes for previously announced tax rates changes for Holbrook, Phoe...
GA - Employer withholding guide updated for 2026
Georgia issued a revised guide for employer withholding tax requirements for tax year 2026. It confirms the state income tax rate remains at a flat rate of 5.19%, which employers must withhold. The gu...
HI - 2025 tax tables released
The 2025 tax tables that must be used to determine Hawaii individual income tax for persons with taxable income of less than $100,000 have been released. 2025 Tax Tables, Hawaii Department of Taxatio...
ID: Reminder issued on exemption for small sellers
daho residents are reminded about previously enacted legislation that provides a sales and use tax exemption for certain small sellers with annual sales of $5,000 or less. The exemption is effective J...
NY - 2025 MeF handbooks released
New York released its corporation tax Modernized e-File (MeF) handbooks for software developers (Publication 115) and tax practitioners (Publication 116) for tax year 2025. The handbooks list new form...
ND - Guidance issued on exempt organizations
North Dakota issued a guideline on the sales tax treatment of exempt organizations. The guideline addresses sales made to exempt organizations, including government units, Native American tribal gover...
OH - Timely filing discount discussed
Ohio has issued a information release discussing sales and use tax changes to the timely filing discount. Previously, if a vendor filed a return and paid the amount due on or before the date the retur...
OR - Oral nicotine products tax begins January 2026
The Oregon Department of Revenue (DOR) is encouraging businesses that distribute and sell oral nicotine products to plan ahead for a new tax that applies to all oral nicotine products sold and distrib...
PA - Challenge to NLC deduction cap denied
In a decision regarding the prior net loss carryover (NLC) deduction, the Pennsylvania Commonwealth Court held the Pennsylvania Supreme Court in Alcatel III definitively decided the issue of retroac...
TN - Various tax manuals updated
Tennessee released updated versions of a number of its tax manuals, including those outlined below.Business tax. The business tax manual was updated to specify that vapor products fall under Classi...