AZ - Waste tire fee guidance revised
Arizona again updated its guidance on waste tire fees, which apply to businesses selling new motor vehicle tires. This revision updates the version released in April 2026. This May 2026 revision intro...
HI - Legislature approves IRC conformity bill
The Hawaii Legislature has approved a bill that would update the state's Internal Revenue Code (IRC) tie-in date for computing corporate and individual income tax liability. If approved by the governo...
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...
MD - Maximum venison donation credit increased
Beginning in 2026, the maximum venison donation credit that can be taken against Maryland personal income tax is increased from $300 to $600 per year. Ch. 309 H.B. 175, Laws 2026, effective July 1, 20...
NM - Long-term motor vehicle lease exemption denied
The New Mexico Administrative Hearings Office found that the motor vehicle excise tax exemption for vehicles purchased for long-term lease did not apply to a taxpayer who purchased a vehicle and lease...
ND - Local rate changes announced
North Dakota has announced the following local sales and use tax changes effective July 1, 2026: (1) the city of Drayton will increase its city sales, use, and gross receipts tax to 3.5%; (2) the city...
OH - Transactions taxable ADP and EIS
On remand from the Ohio Supreme Court, the Board of Tax Appeals denied a taxpayer’s sales and use tax refund claim, concluding that the true object of the transactions was taxable automatic data pro...
OR - Small tract forestland deferral enacted
Oregon has enacted a law to defer imposition of additional taxes under the Small Tract Forestland special assessment program if a landowner does not meet stocking and species requirements due to Dougl...
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...
TX - Timber production exemption guidelines issued
Texas issued revised guidance on sales and use tax exemptions applicable to timber production. The ruling specifies items exempt from sales tax when purchased with a current Agricultural and Timber Re...
