Summary of Content Changes
Canada
- In a decision released November 12, 2024, the CRTC has set the final revenue-percent contribution factor for 2024 to be 0.46%. That rate is effective retroactively to 1/1/2024 and revises the 2024 contribution factor set in December of 2023. Within the same decision, the interim revenue-percent contribution factor is set at 0.46% for 2025 as well, effective January 1, 2025.
US Federal
- As expected, on November 22, 2024, the United States Supreme Court granted the FCC's petition for review of the Fifth Circuit decision on the constitutionality of the Federal Universal Service Fund. A decision is expected in the current term. We will continue to monitor and report developments in this important Telecom case. The Supreme Court docket number is 24-354.
Kentucky
- In an order released November 15, 2024, the Kentucky Lifeline Support Surcharge has been increased to $0.25. This change is effective immediately. The fund is expected to be reviewed again in March 2025, so additional changes to this surcharge are possible over the next several months.
US Virgin Islands
- To accommodate client requests, we have added the US Virgin Islands' gross receipts tax of 5% and telephonic long-distance surtax of 2.5% to our content. Vendors are prohibited from passing these taxes on customer invoices, but the calculated tax will be available on compliance reports from the CereTax portal.
Various States
- We are continuing to ensure that the descriptions of our taxes and fees are as accurate as possible. This month, we have removed the word "consumers" from all of our use tax descriptions. Since the vast majority of use taxes are both sellers use taxes and consumer use taxes, broadening these descriptions should avoid confusion. We also corrected specific tax descriptions within the states of AK, FL, MT, PA, and VA.
Code Changes
All Code Table Changes are summarized in the tables below
TaxTypeClass Codes
PS Codes
Geocodes
Authorities
Rate Changes
Taxability Changes
