AZ - Local tax rate table released
Arizona's Department of Revenue released the transaction privilege tax (TPT) rate chart effective October 1, 2025. It includes TPT rate changes for:Town of Clifton;City of Maricopa;Phoenix Special Tax...
GA - Local rate chart released for Q4 of 2025
The Georgia Department of Revenue has released a local sales and use tax rate chart for the quarter beginning October 1, 2025. Georgia Sales and Use Tax Rate Chart, Georgia Department of Revenue, Sep...
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 - Hood cleaning service determined not taxable
Iowa ruled that a petitioner’s hood cleaning service for fire prevention purposes is not subject to sales and use tax. The ruling determined that the service does not fit within taxable categories s...
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...
NM - Q4 interest rates announced
New Mexico has announced that its interest rate on underpaid or overpaid taxes will remain at 7% for the fourth quarter of 2025. Penalty & Interest Rates, New Mexico Taxation and Revenue Departme...
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 - Withholding tables updated
Ohio has released updated personal income tax withholding tables that take effect October 1, 2025. Employer Withholding: Table of Contents, Ohio Department of Taxation, September 8, 2025...
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...
TN - Mineral severance tax enacted in Henry County
Tennessee announced the enactment of a mineral severance tax for Henry County, effective October 1, 2025. The tax applies to sand, chert, sandstone, limestone, and gravel severed from the ground at a ...
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...