Summary of Content Changes
Alabama
- Effective October 1, 2024, the city of Bon Air has levied new sales taxes. Specifically, Bon Air has imposed a new general sales tax at a rate of 4%, and a new sales tax on automobiles at a rate of 2%. The Alabama Department of Revenue released the notice regarding these changes after our October publication, so these new rates will be available in our November content.
- Effective October 1, 2024, the city of Goodwater has increased its sales tax rates for general merchandise, manufacturing machinery, and automobiles, both within the city and within its police jurisdiction. The Alabama Department of Revenue released the notice regarding these changes after our October publication, so these new rates will be available in our November content.
California
- Effective November 1, 2024, the San Francisco Access Line Tax fees have increased. The new fee per access line will be $4.26, the fee per trunk line will be $32.06, and the fee per high-capacity line will be $577.26.
Illinois
- Effective November 1, 2024, the Prepaid Wireless E911 Surcharge imposed only within the city of Chicago has been reinstated at a rate of 9%.
Iowa
- Pursuant to Iowa Code section 423.3(104), certain digital products, prewritten computer software, and other related services are exempt from sales and use tax when sold to a business for use exclusively by that business. As a result, we have adjusted our rates and taxability so that several PS codes are only taxable when sold to commercial customer types, and are fully taxable when sold to all non-commercial customer types. This change affects several PS codes within the categories for digital goods, information services, computer software, maintenance contracts/warranties, repair/maintenance, and installation. For a list of PS Codes affected along with explanations see the Taxability Change table below.
Louisiana
- The contribution factor for the Louisiana USF has decreased from 5.310121271% to 3.134124794% for 2024. This decrease results from a significant increase in contributing revenues, while the fund collection amount has remained fairly stable.
Montana
- In an order released October 9, 2024, the Montana Public Service Commission has stated that the PSC Fee for the period of October 1, 2024, through September 30, 2025, will be 0.27%. This is a decrease from last year's value of 0.37%. Additionally, the MCC Fee for the period of October 1, 2024, through September 30, 2025, will be 0.049%. This is a decrease from last year's value of 0.06%.
Nebraska
- In accordance with Neb. Rev. Stat. § 86-704(4)(a)(i)(B)(II), as of October 1, 2024, local telecommunications occupation taxes may not exceed 4%. Though many of the local jurisdictions have not yet updated their municipal codes to reflect this, state law supersedes. As a result, all of our local rates that previously exceeded 4% have now been reduced to 4%.
Ohio
- Pursuant to Ohio Revised Code section 5739.01(B)(3)(e), automatic data processing, computer services, or electronic information services are only included within the definition of a "sale" when they are sold to a business. As a result, we have adjusted our rates and taxability so that the affected product and service codes are only taxable when sold to commercial customers and are fully exempt when sold to non-commercial customers. This change affects certain PS codes within the categories for services, information services, computer software, and installation. Additionally, since the Resort Area Gross Receipts Taxes use the definition of "sale" from Ohio Revised Code section 5739.01, these changes not only affect sales and use taxability, but also taxability for the Resort Area Gross Receipts Taxes. For a list of PS Codes affected along with explanations see the Taxability Change table below.
Wisconsin
- Pursuant to WI Stat §77.54(30)(a)(2), electricity and natural gas are exempt from sales and use tax when sold during the months of November through April for residential use. As a result, within the energy vertical taxability data, the Residential, Lifeline, and Senior Citizen customer types have been made non-taxable for all sales and use taxes for the November content publication.
Code Changes
All Code Table Changes are summarized below
TaxTypeClass Code
PS Codes
Geocodes
Authorities
Rate Changes
Taxability Changes
