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...
GA - Regulation on state hotel-motel fee updated
Georgia amended the regulation regarding the state hotel-motel fee including several substantive changes. One of the most notable updates is the broadened definition of "Accommodation," which now ex...
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...
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 - Board's choice of appraisal upheld
The Ohio Supreme Court upheld a Board of Tax Appeals decision adopting the tax commissioner's method of appraisal of a public-utility's pipeline.The taxpayer's and Ohio's appraiser used the unit appra...
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...
TX - Telehealth services
The Texas Comptroller issued a private letter ruling stating that a taxpayer’s telehealth services are not subject to sales and use tax. The telehealth services are provided in a bundle that include...
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...