Tax Alerts
Tax Briefing(s)
One Big Beautiful Bill Act (Signed Into Law July 4, 2025)2025 Post-Filing Season Update2024 Post-Election Tax Policy Update
IRS Warns Tax Professionals of Rising Phishing Threats, Urges Vigilance (IR-2025-75)
The IRS has issued a warning to tax professionals regarding a rise in phishing emails and cyber threats aimed at stealing sensitive taxpayer data. This alert has been released as part of the second in...
The IRS has issued a warning to tax professionals regarding a rise in phishing emails and cyber threats aimed at stealing sensitive taxpayer data. This alert has been released as part of the second in...
IRS, Security Summit Starts Summer Series To Fight Tax-Related Identity Theft Threats (IR-2025-73)
The IRS and Security Summit partners launched the summer Protect Your Clients; Protect Yourself campaign on July 1, alongside the Nationwide Tax Forum. The five-week campaign provides biweekly ti...
The IRS and Security Summit partners launched the summer Protect Your Clients; Protect Yourself campaign on July 1, alongside the Nationwide Tax Forum. The five-week campaign provides biweekly ti...
IRS Issues Tips to Help Individuals Identify Scams
The IRS has issued updated guidance to help individuals recognize legitimate communication from the agency and avoid falling victim to scams. As reports of fraud through emails, texts, social media an...
The IRS has issued updated guidance to help individuals recognize legitimate communication from the agency and avoid falling victim to scams. As reports of fraud through emails, texts, social media an...
IRS Provides Indexing Adjustments for Applicable Dollar Amounts (Rev. Proc. 2025-26)
The IRS has issued indexing adjustments for the applicable dollar amounts under Code Sec. 4980H(c)(1) and (b)(1), which are used to determine the employer shared responsibility payments (ESRP). Thi...
The IRS has issued indexing adjustments for the applicable dollar amounts under Code Sec. 4980H(c)(1) and (b)(1), which are used to determine the employer shared responsibility payments (ESRP). Thi...
AL - Department begins administering, collecting local taxes in Colbert County
Effective July 1, 2025, the Alabama Department of Revenue begins administering and collecting the city of Clanton's local sales and use taxes. The first city of Clanton local tax return filed with dep...
Effective July 1, 2025, the Alabama Department of Revenue begins administering and collecting the city of Clanton's local sales and use taxes. The first city of Clanton local tax return filed with dep...
AK - Integrated transmission systems legislation enacted
Alaska has enacted legislation creating new energy incentives by extending tax-exempt statutes to independent power producers. An electricity generation facility or electricity storage facility that i...
Alaska has enacted legislation creating new energy incentives by extending tax-exempt statutes to independent power producers. An electricity generation facility or electricity storage facility that i...
AZ - School tax credit guidance revised
Arizona updated its guidance on personal income tax credits for contributions to schools. The ruling details five credits available to individual taxpayers, including contributions or fees paid to sup...
Arizona updated its guidance on personal income tax credits for contributions to schools. The ruling details five credits available to individual taxpayers, including contributions or fees paid to sup...
AR - Additional local tax rate change announced
Saline County, Arkansas will rescind its local sales and use tax rate effective October 1, 2025. Local Sales & Use Tax Rate Changes, Arkansas Department of Finance and Administration, July 9, 202...
Saline County, Arkansas will rescind its local sales and use tax rate effective October 1, 2025. Local Sales & Use Tax Rate Changes, Arkansas Department of Finance and Administration, July 9, 202...
CA - Penalties and interest abatement denied
Taxpayers did not establish a basis to abate an estimated tax penalty, late payment penalty, or interest, despite citing COVID-19-related income fluctuations and payment hardships. The taxpayers advan...
Taxpayers did not establish a basis to abate an estimated tax penalty, late payment penalty, or interest, despite citing COVID-19-related income fluctuations and payment hardships. The taxpayers advan...
CO - Electric bicycle credit guidance updated
The Colorado Department of Revenue updated its electric bicycle credit guidance to add additional information relating to registration, new qualified electric bicycles, report due dates, reporting ret...
The Colorado Department of Revenue updated its electric bicycle credit guidance to add additional information relating to registration, new qualified electric bicycles, report due dates, reporting ret...
CT - Changes in economic development-related statutes enacted
Legislation is enacted that makes changes in economic development-related statutes:effective July 1, 2025, and applicable to income and taxable years commencing on or after January 1, 2025, allows a s...
Legislation is enacted that makes changes in economic development-related statutes:effective July 1, 2025, and applicable to income and taxable years commencing on or after January 1, 2025, allows a s...
DE - Budget proposes rate cuts, new brackets, tobacco tax increase
Delaware Gov. Matt Meyer released his budget for fiscal year 2026 that includes proposals to cut personal income taxes and create 3 new tax brackets. The budget also includes a proposal to increase th...
Delaware Gov. Matt Meyer released his budget for fiscal year 2026 that includes proposals to cut personal income taxes and create 3 new tax brackets. The budget also includes a proposal to increase th...
DC - Mayor unveils economic growth agenda
The District of Columbia Mayor has presented an economic growth agenda for 2026 that proposes:no sales tax increase in FY26;reducing the Universal Paid Leave tax from 0.75% to 0.72%; andcreate a sales...
The District of Columbia Mayor has presented an economic growth agenda for 2026 that proposes:no sales tax increase in FY26;reducing the Universal Paid Leave tax from 0.75% to 0.72%; andcreate a sales...
FL - Guidance issued on 2025 back-to-school tax holiday
Guidance is issued on the annual back-to-school sales tax holiday that will occur during the entire month of August each year, including 2025.2025 Annual Back-to-School Sales Tax HolidayDuring the hol...
Guidance is issued on the annual back-to-school sales tax holiday that will occur during the entire month of August each year, including 2025.2025 Annual Back-to-School Sales Tax HolidayDuring the hol...
GA - Jobs tax credit regulations amended
Georgia has amended the Job Tax Credit program regulation. One significant change is the explicit prohibition against claiming or carrying forward the Job Tax Credit for any project that also receives...
Georgia has amended the Job Tax Credit program regulation. One significant change is the explicit prohibition against claiming or carrying forward the Job Tax Credit for any project that also receives...
HI - Taxpayers entitled to renewable energy technologies credit claimed
The Hawaii Supreme Court held that the 2012 renewable energy technologies income tax credit form (Form N-342) and instructions were inconsistent with the applicable statute, and taxpayers were entitle...
The Hawaii Supreme Court held that the 2012 renewable energy technologies income tax credit form (Form N-342) and instructions were inconsistent with the applicable statute, and taxpayers were entitle...
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...
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...
IL - Reminder issued for out-of-state car purchases
Illinois residents that purchase vehicles in another state owe Illinois sales and use tax if they register and primarily use the vehicle in the state. To avoid double taxation, buyers must obtain an e...
Illinois residents that purchase vehicles in another state owe Illinois sales and use tax if they register and primarily use the vehicle in the state. To avoid double taxation, buyers must obtain an e...
IN - New haven imposes 1% local food and beverage tax
Effective September 1, 2025, the city of New Haven in Indiana imposes a 1% local food and beverage tax. Food and Beverage Tax, Indiana Department of Revenue, July 2025...
Effective September 1, 2025, the city of New Haven in Indiana imposes a 1% local food and beverage tax. Food and Beverage Tax, Indiana Department of Revenue, July 2025...
IA - Correction: upcoming fuel tax rate
A previous story incorrectly stated the Iowa tax rate of Ethanol Blended Gasoline E-15 or higher would remain 25.5 cents per gallon. Effective July 1, 2025, this rate will increase to 26.5 cents per g...
A previous story incorrectly stated the Iowa tax rate of Ethanol Blended Gasoline E-15 or higher would remain 25.5 cents per gallon. Effective July 1, 2025, this rate will increase to 26.5 cents per g...
KS - Guidance provided on data center exemption
Kansas issued guidance discussing the exemption for sales of tangible personal property or services purchased for constructing, modifying, operating, and maintaining a data center in the state. The ex...
Kansas issued guidance discussing the exemption for sales of tangible personal property or services purchased for constructing, modifying, operating, and maintaining a data center in the state. The ex...
KY - Tax rate reduction announced
Kentucky reduced its state real property tax rate for 2025 to 10.6 cents for each $100 of assessed value. State law requires a reduction in the rate if an increase in assessed value exceeds the previo...
Kentucky reduced its state real property tax rate for 2025 to 10.6 cents for each $100 of assessed value. State law requires a reduction in the rate if an increase in assessed value exceeds the previo...
LA - Emergency electronic filing rule for certain telecommunication services providers extended
Louisiana has extended emergency rules requiring electronic sales and use tax payment and filing for dealers of the following services:telecommunications;cable television and direct-to-home satellite;...
Louisiana has extended emergency rules requiring electronic sales and use tax payment and filing for dealers of the following services:telecommunications;cable television and direct-to-home satellite;...
ME - Rural historic properties rehabilitation credit increased for certain expenditures
In 2025, the Maine corporate income tax credit for rehabilitation of historic properties located in rural areas is increased to 35% of certified qualified rehabilitation expenditures, as long as not l...
In 2025, the Maine corporate income tax credit for rehabilitation of historic properties located in rural areas is increased to 35% of certified qualified rehabilitation expenditures, as long as not l...
MD - Bulletin issued explaining tax expansion to data/information services
The Comptroller of Maryland has issued a technical bulletin explaining the imposition of Maryland sales and use tax on data or information technology services and software publishing services. Tax is ...
The Comptroller of Maryland has issued a technical bulletin explaining the imposition of Maryland sales and use tax on data or information technology services and software publishing services. Tax is ...
MA - Definition of registered motor vehicles and trailers expanded
Massachusetts has clarified the scope of what constitutes a registered motor vehicle or trailer for excise tax purposes. Specifically, it adds that vehicles and trailers registered under Chapter 90 ar...
Massachusetts has clarified the scope of what constitutes a registered motor vehicle or trailer for excise tax purposes. Specifically, it adds that vehicles and trailers registered under Chapter 90 ar...
MI - Property unsold at public auction did not give rise to takings claim
There was no violation of Michigan's Takings clause when a foreclosing governmental unit (FGU) placed a property up for auction due to delinquent property taxes and it failed to sell. Under Rafaeli,Â...
There was no violation of Michigan's Takings clause when a foreclosing governmental unit (FGU) placed a property up for auction due to delinquent property taxes and it failed to sell. Under Rafaeli,Â...
MN - Guidance on taxability of soft drinks and other beverages updated
Minnesota updated its guidance on the sales and use tax treatment of soft drinks and other beverages. Examples of taxable soft drinks and nontaxable drinks are provided. However, the guidance notes th...
Minnesota updated its guidance on the sales and use tax treatment of soft drinks and other beverages. Examples of taxable soft drinks and nontaxable drinks are provided. However, the guidance notes th...
MS - Ridgeland hotel and restaurant tax
Following legislative approval, the city of Ridgeland enacted a tax on hotels, motels, and restaurants within the corporate limits of the city. Effective October 1, 2025, this tax applies at a rate of...
Following legislative approval, the city of Ridgeland enacted a tax on hotels, motels, and restaurants within the corporate limits of the city. Effective October 1, 2025, this tax applies at a rate of...
MO - Taxability of professional design service facility discussed
An architectural, engineering, planning, interiors, graphics, and consulting firm is entitled to claim the Missouri sales and use tax exemption under Sec. 144.030.2(28), RSMo. The firm is an architect...
An architectural, engineering, planning, interiors, graphics, and consulting firm is entitled to claim the Missouri sales and use tax exemption under Sec. 144.030.2(28), RSMo. The firm is an architect...
MT - Property tax relief legislation signed
Montana Gov. Greg Gianforte signed property tax relief legislation created by H.B. 231 and S.B. 542. A tiered tax rate is created for residential and commercial class 4 property beginning in tax year ...
Montana Gov. Greg Gianforte signed property tax relief legislation created by H.B. 231 and S.B. 542. A tiered tax rate is created for residential and commercial class 4 property beginning in tax year ...
NE - Guidance on homestead exemption updated
Guidance on the applicability of Nebraska's homestead exemption to property that has suffered significant damage has been updated. Previously, damaged real property was limited to property damaged by ...
Guidance on the applicability of Nebraska's homestead exemption to property that has suffered significant damage has been updated. Previously, damaged real property was limited to property damaged by ...
NV - Tax exemption criteria tightened for nonprofit organizations
Nevada's Department of Taxation has revised the criteria for nonprofit organizations to qualify for sales and use tax exemptions, requiring compliance with enhanced standards. In determining whether a...
Nevada's Department of Taxation has revised the criteria for nonprofit organizations to qualify for sales and use tax exemptions, requiring compliance with enhanced standards. In determining whether a...
NH - Tax amnesty, patron credit enacted
New Hampshire's budget bill contains a tax amnesty program that begins December 1, 2025, and ends February 15, 2026, applicable to taxes due but unpaid on or before June 30, 2025. The amnesty applies ...
New Hampshire's budget bill contains a tax amnesty program that begins December 1, 2025, and ends February 15, 2026, applicable to taxes due but unpaid on or before June 30, 2025. The amnesty applies ...
NJ - Clarification regarding graduated fee issued
New Jersey has provided clarification regarding the imposition of the Graduated Percent Fee on property deed transactions exceeding $1 million and shifting payment liability from grantees to grantors....
New Jersey has provided clarification regarding the imposition of the Graduated Percent Fee on property deed transactions exceeding $1 million and shifting payment liability from grantees to grantors....
NM - Disaster relief extension granted
Taxpayers affected by recent floods in Lincoln County are granted extensions to file their returns for various business taxes in the region. Returns with original deadlines of July 25 and August 25 ca...
Taxpayers affected by recent floods in Lincoln County are granted extensions to file their returns for various business taxes in the region. Returns with original deadlines of July 25 and August 25 ca...
NY - Authorization for village of cold spring to impose hotel and motel tax extended
Authorization for the village of Cold Spring (Putnam County) to impose a local New York hotel and motel tax of up to 5% is extended until July 21, 2027. Previously, the authorization was scheduled to ...
Authorization for the village of Cold Spring (Putnam County) to impose a local New York hotel and motel tax of up to 5% is extended until July 21, 2027. Previously, the authorization was scheduled to ...
NC: Guidance issued on weight-based snuff tax, alternative nicotine products tax, and inventory tax
Guidance is issued regarding recently enacted legislation, effective July 1, 2025, that changed the North Carolina excise tax rate methodology for snuff, imposed a new excise tax on alternative nicoti...
Guidance is issued regarding recently enacted legislation, effective July 1, 2025, that changed the North Carolina excise tax rate methodology for snuff, imposed a new excise tax on alternative nicoti...
ND - Local rate changes announced
North Dakota has announced the following local sales and use tax changes effective October 1, 2025: (1) the city of Casselton will increase its maximum tax to $50 per sale; (2) the city of Colfax will...
North Dakota has announced the following local sales and use tax changes effective October 1, 2025: (1) the city of Casselton will increase its maximum tax to $50 per sale; (2) the city of Colfax will...
OH - Reimbursements received under management contracts taxable
The Supreme Court of Ohio affirmed the denial of a commercial-activity tax (CAT) refund request for reimbursements received under management-fee contracts. The court determined that the taxpayer did n...
The Supreme Court of Ohio affirmed the denial of a commercial-activity tax (CAT) refund request for reimbursements received under management-fee contracts. The court determined that the taxpayer did n...
OK - Regulations relating to parental choice tax credit created, other regulations amended
The Oklahoma Tax Commission has authorized regulations relating to the Parental Choice Tax Credit program and amended others related to various tax credit programs. Other regulations have been amended...
The Oklahoma Tax Commission has authorized regulations relating to the Parental Choice Tax Credit program and amended others related to various tax credit programs. Other regulations have been amended...
OR - Homestead tax deferral eligibility amended
Oregon has updated the homestead property tax deferral program, increasing the maximum household income threshold for eligibility from $32,000 to $70,000. Further, the state will begin adjusting the i...
Oregon has updated the homestead property tax deferral program, increasing the maximum household income threshold for eligibility from $32,000 to $70,000. Further, the state will begin adjusting the i...
PA - Real estate valuation factors updated
Pennsylvania has released the real estate valuation factors applicable for documents accepted from July 1, 2025 through June 30, 2026. The factors are the mathematical reciprocals of the common level ...
Pennsylvania has released the real estate valuation factors applicable for documents accepted from July 1, 2025 through June 30, 2026. The factors are the mathematical reciprocals of the common level ...
RI - Depreciation of telecommunications property excludes financial, economic obsolescence
Depreciation, for purposes of valuing telecommunications property for Rhode Island property tax, did not include financial and economic obsolescence. The plain meaning of "accumulated depreciation" as...
Depreciation, for purposes of valuing telecommunications property for Rhode Island property tax, did not include financial and economic obsolescence. The plain meaning of "accumulated depreciation" as...
SC - Sales tax holiday dates announced
South Carolina has announced that the annual sales tax holiday will take place August 1, 2025, through August 3, 2025. The following items will be exempt:clothing and clothing accessories,footwear,sch...
South Carolina has announced that the annual sales tax holiday will take place August 1, 2025, through August 3, 2025. The following items will be exempt:clothing and clothing accessories,footwear,sch...
SD - Updated municipal tax rate chart released
South Dakota has released the updated chart for municipal tax rates effective July 1, 2025, through December 31, 2025. The updated chart can be viewed here. Municipal/Special Jurisdiction Tax Rate C...
South Dakota has released the updated chart for municipal tax rates effective July 1, 2025, through December 31, 2025. The updated chart can be viewed here. Municipal/Special Jurisdiction Tax Rate C...
TN - County mineral severance tax rate increases announced
Tennessee announced that the following counties will increase their mineral severance taxes to 20 cents per ton, effective September 1, 2025: Decatur; Lawrence; Lincoln; Overton; Rutherford; and Wayne...
Tennessee announced that the following counties will increase their mineral severance taxes to 20 cents per ton, effective September 1, 2025: Decatur; Lawrence; Lincoln; Overton; Rutherford; and Wayne...
TX - Retailer's rehandling, security, and janitorial costs not includible in COGS
The Texas Comptroller issued a decision denying a retailer's Texas franchise tax refund claim in which the retailer argued that it should have been allowed to include certain labor, storage, janitoria...
The Texas Comptroller issued a decision denying a retailer's Texas franchise tax refund claim in which the retailer argued that it should have been allowed to include certain labor, storage, janitoria...
UT - Publication on tax information for lodging providers revised
The Utah State Tax Commission has revised a publication that provides sales tax information for lodging providers. Publication 56, Utah State Tax Commission, June 2025...
The Utah State Tax Commission has revised a publication that provides sales tax information for lodging providers. Publication 56, Utah State Tax Commission, June 2025...
VT - MFTIA and MFTA rates announced for third quarter of 2025
The Vermont motor fuel transportation infrastructure assessment (MFTIA) rate for the third quarter of 2025 (July to September 2025) is $0.0489, and the motor fuel tax assessment (MFTA) rate is $0.1340...
The Vermont motor fuel transportation infrastructure assessment (MFTIA) rate for the third quarter of 2025 (July to September 2025) is $0.0489, and the motor fuel tax assessment (MFTA) rate is $0.1340...
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...
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...
WA - Guidance provided on taxation of homeowners associations
Homeowners associations (HOAs) may need to register as a business with the Washington Department of Revenue if they provide services beyond general upkeep of common areas or make retail sales. HOAs ma...
Homeowners associations (HOAs) may need to register as a business with the Washington Department of Revenue if they provide services beyond general upkeep of common areas or make retail sales. HOAs ma...
WV - Acute care hospital tax payment deadline extended to August 15
West Virginia extended the deadline for first quarter payments of the acute care health care provider tax to August 15, 2025. The state previously extended the payments originally due April 15, 2025 t...
West Virginia extended the deadline for first quarter payments of the acute care health care provider tax to August 15, 2025. The state previously extended the payments originally due April 15, 2025 t...
WI - Tentative agreement on bipartisan budget deal
Wisconsin Gov. Tony Evers has announced a tentative bipartisan budget agreement with legislative leaders. Some of the highlights of the agreed upon 2025-27 Biennial Budget include:eliminating the sale...
Wisconsin Gov. Tony Evers has announced a tentative bipartisan budget agreement with legislative leaders. Some of the highlights of the agreed upon 2025-27 Biennial Budget include:eliminating the sale...
WY - Local tax rate changes announced
Wyoming has issued a revised overview of changes in local tax rates effective July 1, 2025, for sales, use, and lodging taxes across various localities. The only change from the chart issued April 1, ...
Wyoming has issued a revised overview of changes in local tax rates effective July 1, 2025, for sales, use, and lodging taxes across various localities. The only change from the chart issued April 1, ...
The 2024 tax filing season begins Monday, January 29, 2025.
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