AZ - Phoenix issues updated tax rate chart
The city of Phoenix, Arizona issued an updated sales and use tax rate chart. The rates are effective July 1, 2025, and include rates for multiple business classifications. Combined Tax Rate Chart, Ci...
CO - Event cancellation fee not subject to tax
The Colorado Department of Revenue has indicated that an event cancellation fee for the cancellation of an event that included catering services and the use of a banquet hall is not subject to state s...
DC - New electronic filing requirements discussed
The District of Columbia has provided additional information regarding new electronic filing requirements for specific income taxpayers for the 2025 tax year. The regulation requires taxpayers, who ex...
MD - Maryland budget sent to governor
The Budget Reconciliation and Financing Act of 2025 has been sent to Maryland Governor Wes Moore. Significant provisions of the bill are outlined below.Corporate income taxes: Affiliated corporations ...
NE - Local tax rate guide issued
The Nebraska Department of Revenue has released a list of local sales and use tax rates in effect as of July 1, 2025. The table includes the new Good Life District (GLD) local sales and use taxes in G...
NJ - Tobacco distributor must use actual price
The New Jersey Tax Court determined that a taxpayer was a "distributor," under the Tobacco and Vapors Product Tax (TPT) Act, so was not required to purchase tobacco directly from a manufacturer to u...
OH - Premium cigar tax rate announced
The Ohio Department of Taxation has announced that beginning July 1, 2025, the new maximum tax amount on premium cigars is $0.65. Ohio Tax Alert, Ohio Department of Taxation, April 14, 2025...
SC - State per capita income figure announced
South Carolina announced that the most recently available state per capita income figure is $59,995. The figure is important because various income, sales and use, and property tax incentives require ...