AZ - Interest rates remain unchanged
The interest rate on the underpayment and overpayment of Arizona taxes is unchanged at 7% for the quarter beginning October 1, 2025, and ending December 31, 2025. The rate has been set at 7% since Jan...
GA - Local rate changes announced for Q4
Multiple Georgia counties have sales and use tax rate change that take effect on October 1, 2025.County Tax Rate ChangesThe following counties will have tax rate changes:Bibb, 7%;Liberty, 7%;Putnam, 7...
HI - October filing extension deadline confirmed
The Hawaii Department of Taxation confirmed that the state individual income tax return filing extension deadline for the 2024 tax year is October 21, 2025. While form instructions may list the deadli...
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...
IA - Renewable chemical tax credit claim denied
The Iowa Department of Revenue issued a decision and order on the renewable chemical production income tax credit, addressing taxpeyers' request to claim credits for tax certificates issued in 2019. T...
MD - Guidance on MPU certificates issued
The Maryland Comptroller has issued a sales and use tax techical bulletin explaining the purpose, procedure for requesting, and use of multiple points of use certificates. Technical Bulletin No. 54, ...
MA - Payment and notice timelines adjusted
Massachusetts enacted two timeline changes in its amendments to existing statutes. For motor vehicle excise tax procedures, the previous 14-day window for payment following issuance of a tax notice is...
ND - Guide to business tax incentives updated
North Dakota has released a business tax incentives publication for 2025, summarizing a number of provisions such as property tax exemptions, sales tax exemptions, and income tax credits. For example,...
OH - Wireless 9-1-1 fee increased
Ohio has updated its guidance to reflect increases to the wireless Next Generation (NG) 9-1-1 fee. Beginning September 30, 2025, the fee increases to 60¢ (previously 40¢) per month. For prepaid wire...
OR - Employer tax credit enacted
Oregon has enacted a nonrefundable tax credit against an employers' unemployment insurance payroll taxes. The credit is available to employers whose 2025 tax rate at least 2.5 percentage point less th...
UT - Tax due on aircraft purchase
A taxpayer was required to pay Utah sales or use tax on his purchase of an aircraft from a private individual. Because the seller was not a licensed dealer and did not collect sales tax on the transac...
VA - Reminder issued on upcoming sales tax holiday
The Virginia Department of Taxation issued a reminder about the sales tax holiday being held from August 1 through August 3, 2025. During the holiday period, consumers can buy the following qualifying...