March 2025 Content Changes

Created:

February 27, 2025

Updated:

February 27, 2025

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Summary of Content Changes

We corrected the taxability for PS Codes 18040100, 18040200, and 18040300. The sale of modified software is taxable in Alabama. For details about this change, see our taxability change report.

We corrected the taxability for PS Codes 18040100, 18040200, and 18040300. The sale of modified software is taxable in Arizona. For details about this change, see our taxability change report.
The Arizona Corporation Commission, in Docket No. RT-00000H-97-0137, is currently considering reducing the AZ USF contribution requirement for all categories to $0. The order is currently on the docket to consider on March 12th, with an effective date retroactive to March 1, 2025. At present, CereTax will continue to calculate the AZ USF because this order is not yet in effect. If the order passes, we will publish an update to the AZ USF mid-month as needed.

We corrected the taxability of PS Code 23020700. Sales of empty, returnable containers sold to manufacturers for packaging and shipping their products are taxable in Colorado. For details about this change, see our taxability change report.

Effective March 1, 2025, the USF assessment rate has increased from 11.69% to 12.15%.

Effective March 1, 2025, the town of Eros has repealed its city sales and use tax of 1%.

Effective March 1, 2025, the Pipeline Safety Assessment fee has increased from $0.20 to $0.40 per meter, for meter counts as of December 31, 2024.

Effective March 1, 2025, the sales and use tax of Suffolk County has increased from 4.25% to 4.375%. This change impacts the general sales and use tax rates, the rates for clothing and footwear, and the rates for commercial energy. It does not impact the sales and use tax rates for residential energy, which remain at 2.5%.

Effective March 1, 2025, there have been several local sales and use tax changes:
- Beaufort County has repealed its 1% Green Space Tax.
- Chesterfield County and Jasper County have both repealed their 1% School District Tax and replaced it with a 1% Education Capital Improvement Tax. From a taxability standpoint, the replacements have no impact. The new taxes, like their predecessors, do not apply to food for home consumption. As a result, the changes in Chesterfield and Jasper counties result in only a change to the Tax Type Reference value we use to denote the purpose of the tax.

Effective March 1, 2025, the City of Gallatin has imposed a new sales and use tax at a rate of 0.5%, in addition to the Sumner County sales and use tax rate of 2.25%. This brings the total local sales and use tax rate within Gallatin to 2.75%. The city of Gallatin's new 0.5% rate applies to all taxable sales of tangible personal property, including food for home consumption, and all sales of taxable services.

We made the following changes to our B&O rate content:
- Added the rates for the following classifications at the state level: wholesaling; royalties; and warehousing/radio & tv broadcasting.
- Added the local wholesaling classification rates to our content
- Updated the local level rates per the updates release from the Association of Washington Cities. The cities of Burien, Kent, Longview, and Shelton have rate changes effective January 1, 2025. The cities of Covington and Poulsbo have begun imposing B&O tax as of July 1, 2024.
Please note: We plan to add the B&O tax coverage to our Standard Sales and Use Tax PS Codes in an upcoming content publication. Additional research is ongoing now to add the local retail services classification rates and complete the taxability assignments for each classification b PS Code. Washington prohibits the passing of the B&O obligation on customer invoices. CereTax is configured to not pass this tax via the API on customer invoices. Clients can download liability/transaction reports from our portal for compliance processing.

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