Summary of Content Changes
Federal (US)
- Effective July 1, 2024, the FCC USF Contribution Factor has increased from 32.8% to 34.4%.
- The Federal TRS contribution factor will change effective 7/1/2024; however, the FCC has yet to publish the final order. We will republish the July content with the new factors in early July after the FCC releases the order.
Alaska
- Effective July 1, 2024, the Alaska Public Utility Commission Regulatory Cost Charge has increased. The rate for local exchange telephone utilities has increased from 1.223% to 1.474%. The rate for interexchange telephone utilities has increased from 2.328% to 5.034%.
Arizona
- The Arizona Local Right of Way Taxes have all been recoded from TaxType code 207 (Right of Way Fee) to TaxType code 235 (Right of Way Tax (Rate)). This will allow us to maintain all fee-based right of way records with a separate TaxType code from all rate-based right of way records.
Colorado
- Effective July 1, 2024, the city of Deer Trail has imposed a new 1.75% sales and use tax. The use tax only applies to construction materials, construction equipment, and motor or other vehicles requiring registration.
Connecticut
- Effective July 1, 2024, the Connecticut 911 Fee base rate has changed from $0.68 to $0.73 per line.
Georgia
- Effective July 1, 2024, the county of Rockdale has imposed a 1% sales and use tax on energy sold to manufacturers.
Louisiana
- Effective July 1, 2024, the 18th Judicial Enforcement District has imposed a 0.25% sales and use tax. This tax results in a parish-wide tax increase throughout the Parishes of Iberville, Pointe Coupee, and West Baton Rouge.
- Prior to January 1, 2024, the town of Cheneyville had a 1% city sales and use tax. Effective January 1, 2024, Cheneyville expired the entire city sales and use tax. Effective July 1, 2024, Cheneyville has reimposed a city sales and use tax at a rate of 1.25%.
Maryland
- Effective July 1, 2024, there are three county 911 fee changes in Maryland: the Charles County 911 Fee has increased from $0.75 to $1.50, the Prince George's County 911 Fee has increased from $1.40 to $1.41, and the Washington County 911 Fee has increased from $0.75 to $1.25 per line.
- Effective July 1, 2024, the Maryland Public Service Commission Regulatory Assessment has increased from 0.2325% to 0.3013%.
Michigan
- Effective July 1, 2024, the Michigan Recurring Technical Charge has decreased from $0.69 to $0.65.
Minnesota
- Effective July 1, 2024, Minnesota will impose a Retail Delivery Fee of $0.50. This fee only applies to transactions that involve at least $100 of clothing or tangible personal property subject to sales tax. The fee applies once per transaction, regardless of the number of shipments that are made for the transaction. Retailers are not required to collect this fee from their customers. However, if they do choose to collect it, the fee must be displayed on the bill separately from any other taxes and fees, and with the description "road improvement and food delivery fee."
- The Telecommunications Access Minnesota (TAM) Fee has decreased from $0.04 to $0.03, effective July 1, 2024. This also means that there is a corresponding decrease from $0.84 to $0.83 in our record for Minnesota's Prepaid Wireless 911 Fee, also effective July 1, 2024.
Missouri
- Effective July 1, 2024, the city of Leasburg has imposed a 1% city general sales tax.
Nebraska
- The Nebraska city occupation taxes on telecommunications service have been recoded from passthrough required to passthrough optional. This more accurately reflects the fact that this tax is imposed on the business, but many cities authorize the business to explicitly itemize the tax on customer invoices.
- Effective July 1, 2024, there is a change to the state sales and use tax rate within some of the Good Life Districts. Previously, the state sales and use tax rate was reduced to 2.75% within all Good Life Districts. As of July 1, 2024, the state sales and use tax rate is only reduced to 2.75% within Good Life Districts that also occur within the corporate limits of a city or village.
- Effective July 1, 2024, the Nebraska TRS surcharge has increased from $0.03 to $0.05 per telephone number or functional equivalent.
North Carolina
- Effective July 1, 2024, the North Carolina Public Utility Regulatory Fee has increased from 0.1475% to 0.17%.
New York
- Per a QA review, Taxability for the State Franchise Tax and MTA Surcharge on Franchise Tax has been revised for PS Code 69040200 (Local Per-Call Charges) such that the intraLATA rate will now be applied instead. It is assumed that local service, whether charged by the minute or by call, is intraLATA.
Oregon
- The Oregon Local Right of Way Taxes on telecommunications have all been recoded from TaxType code 207 (Right of Way Fee) to TaxType code 235 (Right of Way Tax (Rate)). This change will allow us to maintain all fee-based right of way records on a different TaxType code from all of the rate-based right of way records.
South Dakota
- Effective July 1, 2024, the South Dakota Enhanced 911 Surcharge has increased from $1.25 per access line to $2.00 per access line.
Texas
- The Texas Municipal Access Line Rates are updated effective 7/1/2024. Texas Administrative Code Rule §26.461(c)(1)(A)(iii) indicates that ten Centrex-type service lines count as one taxable path for this tax; accordingly, we set the rate for Centrex-type service equal to 1/10 of the business rate for each municipality.
Utah
- The city of New Harmony will impose a new municipal telecommunications license tax of 3.5%, effective July 1, 2024.
- Effective July 1, 2024, the Utah Universal Service Fund surcharge is increasing from $0.71 to $0.98 per access line.
Vermont
- The cities of Waterbury and Woodstock have both imposed a new local option tax of 1%, effective July 1, 2024.
- Per HB 877, effective 7/1/2024, pre-written software accessed remotely - commonly referred to as SaaS - is taxable in Vermont. PS Codes 17030100, 18030100, and 18030200 changed from non-taxable to taxable. Explanations are also updated.
Virginia
- Effective July 1, 2024, the Virginia State Public Right of Way Fee will be increasing from $1.26 to $1.88 per access line for wireline/landline services. This also means that the fee for ISDN will be increasing from $6.30 to $9.40.
West Virginia
- The West Virginia Municipal Utility Taxes have all been recoded from TaxTypeClass code 123 (Telecommunications) to TaxTypeClass code 124 (Telecommunications and Utilities). This change has been made to accommodate our upcoming energy utility content, since this tax applies to both telecommunications and energy utilities.
- The cities of Richwood and Westover have both imposed a new municipal sales and use tax of 1%, effective July 1, 2024.
- Effective July 1, 2024, the West Virginia Intrastate Revenue Assessment has increased from 0.2% to 0.26%.
Wyoming
- Effective July 1, 2024, the Wyoming Universal Service Fund Assessment is reduced from 2.3% to 1.90%.
Code Changes
All Code Table Changes are summarized in the tables below.
Authorities
Geocodes
Tax Type References
Rate Changes
