Summary of Content Changes
Canada Federal
- As part of our ongoing efforts to optimize our tax description values, we have changed the tax description for the Canadian Revenue-Percent Charge from "FEDERAL UNIVERSAL SERVICE FUND" to "REVENUE-PERCENT CHARGE".
- Canada enacted the Tax Break for All Canadians Act, which provides a temporary zero rate GST/HST on certain products from December 14, 2024, until February 15, 2025. For the duration of this tax break, province level HST POS Rebates are not applicable for included products. For a specific list of PS Codes affected see the Taxability Changes report.
Northwest Territories
- Effective January 1, 2025, the 9-1-1 Cost Recovery Fee has increased from $1.70 to $3.00 per month.
Quebec
- Effective January 1, 2025, the Quebec 9-1-1 fee has increased from $0.52 to $0.54.
US Federal
- Effective January 1, 2025, the Federal Universal Service Fund contribution factor for the first quarter of 2025 will be 36.3%.
Arizona
- Effective January 1, 2025, the city of Gilbert has made significant changes to its transaction privilege taxes. First, Gilbert has changed all of its rates except for the hotel/motel tax to 2%. While it is not currently captured in our content, the new hotel/motel tax rate is 5%. Second, Gilbert has imposed a use tax, also at a rate of 2%.
Alabama
- Effective January 1, 2025, the Jefferson County Special Revenue sales and use tax rates have been consolidated with the standard county sales and use tax rates. In our content, we have combined those two sets of rates so that they are no longer separate. Those changes mirror how the taxes will be reported after January 1, 2025. This rate combination process appears in our rate change data as a set of expirations and rate increases. However, even though the presentation of the rates has changed, the total sales and use tax rates within Jefferson County has not changed.
Arkansas
- Effective January 1, 2025, the city sales tax in Barling, Arkansas has been rescinded.
California
- Effective January 1, 2025, the 911 surcharge rate has increased from $0.30 to $0.41 cents per access line per month. The 988 surcharge will remain the same, at $0.08 per access line per month.
- Effective January 1, 2025, there are two local sales and use tax changes in California. First, the city of Rio Dell has voted to impose a citywide sales and use tax of 0.75% after the existing 1% tax expires at the end of 2024. This results in a net rate decrease of 0.25% within the city. Second, Amador City has imposed 0.25% citywide sales and use tax.
Colorado
- Effective January 1, 2025, the statewide 911 surcharge has increased to $0.12. The prepaid wireless 911 charge has increased to $2.09.
- Effective January 1, 2025, the 988 Surcharge has decreased from $0.14 to $0.07 per line per month for non-prepaid wireless services, and per transaction for prepaid wireless.
- Effective January 1, 2025, there have been numerous changes to local sales and use taxes. Please review our rate change report for all of the changes that have occurred. However, a few of the most noteworthy changes include the following:
- The city of Arriba has imposed a new 2% sales tax.
- The city of Leadville has imposed a new 0.5% sales tax.
- The city of Aspen has switched from self-collected to state-administered.
- The city of Monument has switched from state-administered to self-collected.
- There has been a 0.82% increase to the San Miguel Authority for Regional Transportation (SMART) district tax, which brings the full SMART district sales tax rate to 1.07%.
Connecticut
- Effective January 1, 2025, the Telecommunications Relay Services assessment rate has decreased from 0.05% to 0.036%.
District of Columbia
- Effective January 1, 2025, the Universal Service Trust Fund assessment rate has increased from 0.2% to 0.25%.
Florida
- Effective January 1, 2025, there are several local sales and use tax changes in Florida. First, two 0.5% components of the Hillsborough County sales and use tax have been temporarily suspended. As a result, the Hillsborough County rate has decreased from 1.5% to 0.5%. Second, the Hamilton County sales and use tax rate has increased from 1% to 2%. Third, the Marion County sales and use tax rate has increased from 1% to 1.5%. Finally, the Martin County sales and use tax rate has increased from 0.5% to 1%.
- Taxability of Satellite TV in Florida has been corrected to now include the 2.37% state level Gross Receipts Tax rate in addition to the 9.07% special Satellite TV Communications Services Tax rate that was already being applied.
Georgia
- Effective January 1, 2025, Clay County's local sales and use tax rate has increased from 3% to 4%. In addition to the state sales tax rate of 4%, this increases the total rate within Clay County to 8%.
Idaho
- Ponderay's 1% local option tax has sunset and will no longer apply starting on January 1, 2025. The local option tax's initial term of five years has run its course, and a ballot measure in November 2024 to reimpose the tax for an additional 10 years was unsuccessful.
Illinois
- The sourcing rules for Illinois have been revised based upon legislation effective on January 1, 2025. Per the new rules, out-of-state retailers with a physical presence in Illinois will be required to collect state and local retailers’ occupation (sales) taxes at destination-based rates when shipping from outside Illinois to Illinois customers. Destination-based rates are the rates in effect at the Illinois location where the item sold is shipped or delivered, or where possession is taken by the purchaser. Currently, out-of-state retailers with a physical presence in Illinois pay only state use tax, not local taxes, on sales shipped from outside Illinois.
- Effective January 1, 2025, the city of Taylor Springs has imposed a new local Simplified Municipal Telecommunications Tax at a rate of 6%.
- Effective January 1, 2025, there have been numerous local sales tax changes, as well as the creation of several new city sales taxes. Please review the rate change report for more details on each of these changes.
- Effective January 1, 2025, the Chicago personal property leasing tax rate has increased from 9% to 11%. This affects standard leasing PS Codes as well as certain SaaS PS Codes in the content. Additionally, the Chicago amusement tax will remain 9% on admissions fees paid to enter, witness, view, or participate in certain amusements. However, the rate will increase to 10.25% on paid television and electronic amusements, including streaming and online games.
Iowa
- Effective January 1, 2025, the 1% local option sales tax rate will apply within University Heights.
Kansas
- Effective January 1, 2025, the Kansas state sales and use tax for food for home consumption has decreased from 2% to 0%. Several jurisdictions also have local sales and use changes. For example, the city of Altoona has repealed its sales and use tax, and Kearney County has imposed a new county sales and use tax at a rate of 1%. Please see the rate change report for more details.
Louisiana
- On December 4, 2024, Louisiana passed sweeping sales tax legislation with House Bills 8 and 10. These changes will take effect on January 1, 2025, and will have an especially significant impact on the taxation of telecommunications services. Key changes include:
- Increase in the state Sales and Use Tax from 4.45% to 5%.
- Expansion of Sales Tax to Digital Products: The standard sales tax imposition will be expanded to include digital products, such as streaming services, digital audio works, and digital codes.
- Prepaid Wireless: The standard sales tax rates at state and local levels will be applied, instead of the previously reduced state level rate and exemption from local rates.
- Additional Rate for Telecommunications Services: A new special rate of 5% will be imposed in addition to the standard state-level sales tax rate. This new rate will apply to both intrastate and interstate telecommunications services, as well as cable television services, direct-to-home satellite services, video programming services, satellite digital audio radio services, and ancillary services (i.e. conference bridging services, detailed telecommunications billing services, directory assistance services, vertical services, and voice mail services). The previously imposed reduced rates for intrastate telecommunications and interstate/international telecommunications have been sunset.
Minnesota
- Effective January 1, 2025, there are several local sales and use tax changes in Minnesota. Chippewa County and Watonwan County have both imposed a new 0.5% transit sales and use tax. Additionally, the city of Lanesboro's 0.5% sales and use tax terminates on December 31, 2024.
Missouri
- Effective January 1, 2025, there have been numerous local sales and use changes. All of the changes are listed in detail within our full rate change report. However, a few of the most noteworthy changes are listed below:
- Chariton County's emergency services sales and use tax component has increased from 0.875% to 1%. In our data, this raises the general sales and use tax rates from 1.875% to 2%, while the sales and use tax on prepaid wireless remains at the existing rate of 1%.
- Douglas County has imposed a use tax at the same rate as the existing sales tax rate.
- The cities of Saint Elizabeth and Wellington have also imposed use taxes at the same rate as their existing sales taxes.
- The city of River Bend's sales tax rate has increased from 1% to 3%, through the imposition of three new tax components.
Nebraska
- Effective January 1, 2025, the city of Minatare has imposed a new 1% sales and use tax.
Nevada
- Effective January 1, 2025, the Nevada USF assessment factor has increased from 0.24% to 0.95%. According to the briefing memorandum in which the new assessment factor was recommended, this increase is necessary due to a significant increase in requested support and a continued decline in revenue.
New Mexico
- Effective January 1, 2025, the State Rural Universal Service Fund surcharge has decreased from $1.13 to $0.79 per communication connection per month.
- Effective January 1, 2025, there have been several local sales and use tax rate changes. In particular, the county sales and use tax component that applies throughout Dona Ana County has increased from 1.25% to 1.2525%, while the county sales and use tax component that applies only within unincorporated Dona Ana County has decreased from 0.375% to 0.37%. Several city rates throughout New Mexico have also changed, including the cities of Grants, Jemez Springs, and Los Ranchos de Albuquerque. Please see our full rate change report for all of the details of the changes.
North Dakota
- Effective January 1, 2025, several city sales and use tax changes have occurred. In particular, the cities of Ashley, Mandan, and Turtle Lake have adopted rate increases, and the city of Wahpeton has completely removed its maximum tax amount/tax refund cap.
Oklahoma
- Effective January 1, 2025, the cities of Coyle and Ripley have imposed new use taxes. Based on our interpretation of H.B. 1955's temporary prohibition of new sales and use taxes on food for home consumption, we are applying these new use taxes to all taxable items except for food for home consumption. The city of Pond Creek and the county of Major have both decreased their sales and use tax rates. Those changes apply to all taxable items, including food for home consumption.
Oregon
- Effective January 1, 2025, the Oregon Residential Service Protection Fund surcharge has increased from $0.08 to $0.15.
South Carolina
- Effective January 1, 2025, the Universal Service Fund contribution factor for non-prepaid wireless service has increased to 3.3%. The contribution charge for prepaid wireless remains $0.50 per retail transaction.
Tennessee
- Effective January 1, 2025, Johnson County's sales and use tax rate has increased from 1.5% to 2%.
Texas
- Effective January 1, 2025, some of the 911 fees within the Dallas 911 Municipal Emergency Communications District have increased. Specifically, all business VOIP and wireline 911 fees have increased to $3.38 per line per month, and the trunk 911 fee has increased to $5.34 per trunk per month. These changes also mean that the high capacity trunk/PRI fee has increased to $81.12 per device per month, since that fee is calculated as 24 times the current business wireline/VOIP fee.
Utah
- Effective January 1, 2025, the 911 emergency service charge, radio network charge, and prepaid wireless 911 service charge have all changed. The 911 emergency service charge has increased from $0.71 to $0.73 per month. The radio network charge has decreased from $0.52 to $0.27 per month. The prepaid wireless 911 service charge has decreased from 3.7% to 3.13%.
- Effective January 1, 2025, two new jurisdictions have imposed the municipal telecommunications license tax. Specifically, the MIDA MVP - Salt Lake City district and the MIDA MVP - Utah County district have both imposed this tax at a rate of 3.5%. These two districts were known as "MIDA Sundance" instead of "MIDA MVP" until recently.
- Effective January 1, 2025, there have been several sales and use tax rate changes. In particular, the county sales and use tax rates within Box Elder County, Juab County, and Wasatch County have all increased by 0.3%. The cities of Scipio and Sterling have both imposed new city sales and use taxes, each at a rate of 0.3%. Finally, Salt Lake City's city sales and use tax has increased by 0.5%.
Vermont
- Effective January 1, 2025, the 1% local option sales tax rate will be imposed within the city of Berlin.
Washington
- Effective January 1, 2025, there have been numerous local sales and use tax changes in Washington. Those changes include a 0.2% increase to all the rates within Kittitas County, as well as increases of varying amounts within the cities of Burlington, Covington, DuPont, Gig Harbor, La Conner, Maple Valley, Pullman, and Snoqualmie.
West Virginia
- Effective January 1, 2025, new 1% local sales and use taxes will be imposed within the cities of Anmoore and Bath.
- Effective January 1, 2025, Mercer County's residential 911 fee has increased from $3.75 to $4.50. This is the second increase in a scheduled series of five increases, which Mercer County enacted in 2023. These increases will each be in the amount of $0.75 and are set to continue annually until January 1, 2028.
Wisconsin
- Effective January 1, 2025, a new 0.5% county sales and use tax has been imposed within Manitowoc County.
Code Changes
All Code Table Changes are summarized in the tables below
Geocodes
Authorities
Rate Changes
Taxability Changes
