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...
IA - NCTI deduction enacted
Iowa Governor Kim Reynolds has signed legislation establishing a state corporate income tax deduction for net controlled foreign corporation tested income (NCTI), retroactively effective for tax years...
MD - Rounding excluded from tax base
Legislation has been enacted clarifying that the definition of “taxable price” for Maryland sales and use tax does not include any amount up to two cents collected due to rounding. Ch. 515 (H.B. 1...
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 - Transportation measure heading to defeat
Unofficial results show that Oregon's Measure 120, regarding transportation funding, is heading to defeat. If approved, the Measure would have increased fuel taxes, registration/title fees for roads, ...
TN - Redemption period provisions revised
Tennessee has revised the property tax redemption period as follows. If the period of delinquency is 3 years or less, the redemption period is 1 year from the entry of the order confirming the sale. F...
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...
VA - Storage tank fee reduced
For the period July 1, 2026, through June 30, 2027, the Virginia storage tank fee decreases from 0.6 cents per gallon to 0.2 cents per gallon. Fuels Tax Rates and Alternative Fuels Conversion, Virgini...
