Summary of Content Changes
All
- We've added a new PS Code to cover live Professional/Job-related Training Services offered online with a video component. The video component of this code renders the taxability different from that of the Professional Services and some other service codes. The video component also subjects this service to the Communication Services Tax in Florida.
Canada
- HST participating provinces provide a point-of-sale rebate for certain transactions against the provincial component of the combined HST rate, resulting in a reduced (GST-only) rate for those transactions. We have added a negative HST rate, in the amount of the provincial component in each of the five participating provinces. The PS Codes eligible for the POS rebate will return the full HST rate along with the negative rate, resulting in the reduced 5% GST only rate.
Finland
- Effective September 1, 2024, Finland's standard VAT rate has increased from 24% to 25.5%.
Florida
- Effective September 1, 2024, the Florida TRS Surcharge has been reduced from $0.09 to $0.08 per access line per month.
- Based on the definition of "communication services" found in § 202.11(1), Fla. Stat., we have revised our content for the Florida Communications Services Tax and Gross Receipts Tax to remove taxability on PS codes related to installation, equipment rental, and late payment charges.
Georgia
- For Fiscal Year 2025, the Georgia Department of Revenue Special Fee has changed from 0.00802553% to 0.00927172%.
Illinois
- Effective August 5, 2024, the state-level Prepaid Wireless E911 Surcharge rate has decreased from 3% to 0% just within the City of Chicago.
Maryland
- Effective September 1, 2024, Anne Arundel County's 911 Fee has increased from $0.75 to $1.00.
Minnesota
- Effective September 1, 2024, Minnesota has imposed a new 988 fee in the amount of $0.12. This fee is imposed on access lines as well as prepaid wireless transactions.
- As a result, we have created a $0.12 fee on access lines, and we have created a $2.88 fee for high-capacity trunks that is twenty-four times the standard fee. We have also increased the existing state-level prepaid wireless fee to $0.95, since it now includes the $0.12 988 fee in addition to the $0.80 911 fee and the $0.03 TAM fee.
New York
- Effective September 1, 2024, Albany County's local prepaid and postpaid wireless 911 charges have increased by $0.95. This new $0.95 component adds to a pre-existing $0.30 fee on prepaid and postpaid wireless. As a result, the new fees have increased to $1.25 as of September 1.
Oklahoma
- Oklahoma House Bill 1955 has reduced the state sales and use tax on food and food ingredients to zero percent. HB 1955 also provides that until June 30, 2025, increases to local sales and use taxes cannot apply to food and food ingredients. As a result, we have created a zero percent rate for food for home consumption at the state level. We have also created separate food for home consumption rates at the local level, to accommodate the anticipated divergence between local general sales tax and food sales tax rates.
Pennsylvania
- Based on the orders from Docket Number L-2023-3040646 of the Pennsylvania Public Utility Commission, we have revised our content for the Pennsylvania Universal Service Fund to remove applicability for VOIP providers. Per the PA USF worksheet instructions, we will continue to apply PA USF to VOIP services, but only when provided by a regulated carrier.
- As a reminder, the PA USF is passthrough prohibited, so your customers will not see any changes to their bills as a result of this revision.
Tennessee
- In Tennessee, when a county sales and use tax rate is below 2.75%, cities within that county are allowed to impose a city sales and use tax rate. The sum of the county and city rates cannot exceed 2.75%. Tennessee has enacted Public Chapter 917, which will give cities two new options for how their city tax rate can apply to food and food ingredients. This law makes no changes to county sales and use taxes.
- Starting on October 1, 2024, cities with a sales and use tax will be allowed to either fully exempt food and food ingredients, or to impose a reduced rate on food and food ingredients. As always, cities will continue to be able to impose the same rate on food as is imposed on all other taxable products.
- In preparation for the two new options enabled by Public Chapter 917, we have created separate city-level sales and use tax rates for food for home consumption.
Code Changes
All Code Table Changes are summarized in the tables below.
Geocodes
Authorities
PS Codes
Tax Type Class Codes
Rate Changes
