Summary of Content Changes
All
- In this month's publication we are adding PS Code "66010200 - Wireless - Prepaid - Access/Service Charge - Prepaid Voice Minutes - With Regulatory Charges" to our content. This PS Code covers the taxability of point-of-sale charges (POS) for adding voice minutes to a new or existing prepaid account, which may be used on the Commercial Mobile Radio Service (CMRS) network. The minutes may be delivered digitally or on a tangible device or card. This code is designed for service where the customer account balance decrements to zero, in a known amount based on voice calling usage. In contrast to 66010100, this code includes all regulatory fees associated with prepaid wireless service, so it should NOT be used in tandem with the prepaid wireless usage PS codes. Consult your tax advisor if this code is an appropriate fit for your specific wireless prepaid charges.
Nova Scotia
- Effective April 1, 2025, the provincial component of the Harmonized Sales Tax in Nova Scotia has been reduced from 10% to 9%. As a result, the overall HST rate for Nova Scotia has been reduced from 15% to 14%. Correspondingly, the Nova Scotia point of sale rebate rate for qualifying products has also been changed from -10% to -9%.
Alaska
- Effective April 1, 2025, there are several seasonal changes to local sales and use tax rates. In particular, Craig City, Seldovia City, Ketchikan City, Skagway Municipality, and Sitka City and Borough have switched to their higher rates for the warmer portion of the year. These rates will be in effect from April through the end of September. In addition to these changes, the city of Scammon Bay has joined the Alaska Remote Seller Sales Tax Commission effective April 1, 2025.
Arizona
- As anticipated, Arizona has set the Universal Service Fund rates and fees to zero for all categories. This change was voted on by the Arizona Corporation Commission during the March 12th meeting, with an effective date retroactive to March 1, 2025. See https://docket.images.azcc.gov/0000213210.pdf?i=1742591808044
- Effective April 1, 2025, the city of Prescott has increased all Transaction Privilege Tax rates in our content from 2% to 2.95%.
Arkansas
- Effective April 1, 2025, there have been numerous local sales and use tax changes. These changes include several rate increases, as well as the enactment of several new rates in various cities. The full list of changes is available in our rate change report.
California
- Effective April 1, 2025, the Prepaid Mobile Telephony Services rate for the city/county of San Francisco has increased to 16.02%.
- Effective April 1, 2025, there have been several local sales and use changes. Please review our rate change report for the details of the changes that have been made.
Georgia
- Effective April 1, 2025, there are several local sales and use tax changes throughout Georgia. Most notably, the local component of Glynn County's rate has increased by 1% for general merchandise, bringing the rate total from 6% to 7%. Additionally, since that rate increase comes from the imposition of a new educational local option sales tax, Glynn has also gained a new 1% sales and use tax rate for energy sold to manufacturers. All of the sales and use tax changes for April 1, 2025 have occurred in counties that do not impose the closely-related excise tax on energy sold to manufacturers. As a result, there are no corresponding excise tax changes. Please review our rate change report query to fully understand the sales and use tax changes that have been made.
- Please note that the Department of Revenue has indicated that the April 2025 rates are "subject to change pending the March 18, 2025 election results for Treutlen County SPLOST." We believe that this ballot measure has passed, but we will only revise the Treutlen County rates in our content once official information from the Department of Revenue is released regarding the changes. We are keeping a close eye on the related publications for potential last-minute revisions.
- Effective April 1, 2025, the Georgia Transportation Services Tax has increased to account for the annual increase in the Consumer Price Index (CPI-U). The new for-hire ground transport fee is $0.62, and the new shared for-hire ground transport fee is $0.31. The related bulletin is dated March 21, 2025. Despite Georgia Rules and Regulations 560-13-3-.01(4)(b)'s requirement that the new rate be published online on or before March 1, the new rates appear to be going into effect for April 1 as normal.
Indiana
- Effective April 1, 2025, the Indiana Universal Service Fund rate has decreased from 2.26% to 1.76%.
Kansas
- Effective April 1, 2025, there are numerous changes to sales and use taxes at the county, city, and district levels. Please review our rate change report carefully to understand the details of what has changed.
Minnesota
- Effective April 1, 2025, there are numerous local sales and use tax changes. These changes include new 0.5% sales and use taxes in the cities of Blackduck, Chanhassen, Detroit Lakes, Dilworth, Henderson, Hibbing, Monticello, Richfield, Stillwater, and Woodbury. There are also new county sales and use tax components in Jackson, Stearns, and Winona counties. Please review our rate change report for the details of these changes.
- Effective April 1, 2025, the MN PUC Indirect Assessment rate has decreased from 0.3811282317% to 0.1905641159%. This change is caused by a significant reduction in estimated costs while revenue has remained relatively stable. While this change is substantial, rates this low have occurred in the recent past, and this assessment's rate does tend to fluctuate more than many other PUC assessments.
Missouri
- Effective April 1, 2025, there are several local sales and use tax changes. Please review our rate change report for the details of all the changes that have occurred.
Nebraska
- Effective April 1, 2025, three cities have imposed new sales and use taxes. Five other cities have increased their existing sales and use tax rates.
New Hampshire
- We have made several changes to our records for the New Hampshire Public Utility Assessment (PUC). These changes allow us to fully capture the nuances of the PUC's passthrough provisions.
- First, our existing record for VOIP service sold by an ILEC has been changed from TaxTypeClass 311 ("INCUMBENT LOCAL EXCHANGE CARRIER"), to our new TaxTypeClass 324 ("INCUMBENT LOCAL EXCHANGE CARRIER SELLING VOIP").
- Second, our content previously contained one record with TaxTypeClass 124 ("TELECOMMUNICATIONS AND UTILITIES"), which applied to both energy utilities and ILECs selling anything other than VOIP service. That record has been expired and replaced with the following records: 1) one record with TaxTypeClass 124 ("UTILITIES") for energy utilities and 2) one record with TaxTypeClass 311 ("INCUMBENT LOCAL EXCHANGE CARRIER") for ILECs selling anything other than VOIP service.
- Our records for energy utilities and ILECs selling anything other than VOIP service are passthrough prohibited; our records for telecommunications companies other than ILECs and for ILECs selling VOIP service are passthrough optional. These passthrough configurations are based on N.H. Rev. Stat. § 363-A:6 and the fact that VOIP is a deregulated service in New Hampshire.
North Dakota
- Effective April 1, 2025, five cities and one county have increased their sales and use tax rates. For several of these jurisdictions, this also involves changes to the maximum tax/refund cap, which is captured in our range data.
- The administrator of local 911 fees in North Dakota, the North Dakota Association of Counties, has released changes for two counties. These changes consist of an increase from $1.50 to $2.00 effective January 1, 2025 for both Logan and McHenry Counties.
Ohio
- Effective April 1, 2025, the sales and use tax rate for the Central Ohio Transit Authority (COTA) district has increased from 0.5% to 1.0%. This change increases the sales and use tax rates in all areas that contain the COTA district within Delaware, Fairfield, Franklin, Licking, and Union counties.
Oklahoma
- Effective April 1, 2025, the city of Foyil has eliminated its use tax. We have expired both the standard use tax and the use tax for food for home consumption, since HB 1955 of 2024 only prohibits increases to local rates on food and food ingredients until June 30, 2025, not decreases.
- The cities of Okeene and Pond Creek and the counties of Cotton, Muskogee, and Tillman have all increased their sales and use tax rates. We have applied this increase only to their standard sales and use tax rates, not their sales and use tax rates for food for home consumption, pursuant to HB 1955.
Oregon
- Prior to January 1, 2025, the Oregon Residential Service Protection Fund (RSPF) fee was $0.08. Effective January 1, 2025, the fee was increased to $0.15. The January change was implemented pursuant to a careful PUC Staff analysis of program needs with a projection that the $0.15 per line assessment would be sufficient to fund the program through 2025. Due to unforeseen draws on the fund, Staff discovered in early February that the fund would be insolvent by the end of March 2025, if the fee were not increased. In an emergency move, the PUC increased the assessment to $0.27 per line, effective March 1, 2025. This is the highest the RSPF fee has been in its history, and the previous fee of $0.15 was in effect for the shortest period that a fee has been in effect throughout the history of this fund. Since this fee is currently inherently unstable, and PUC Staff will be making regular evaluations, we have increased our monitoring frequency of the relevant docket from quarterly to monthly.
Texas
- We have corrected the imposition of tax on tax for the Texas Universal Service Fund. Per 16 Tex. Admin. Code § 26.420(f)(2)(E)(iii), Texas Universal Service Fund collections are not included in the definition of intrastate revenue for purposes of the USF.
- Effective April 1, 2025, there have been several changes to local sales and use tax rates, as well as the creation of several new districts. Please review our rate change report carefully to understand the details of these changes.
- The city of Houston annexed a parcel of land pursuant to ordinance 2023-1085. This parcel contains Fort Bend County Assistance District 4 and Fort Bend County Emergency Services District 7. However, the city failed to file annexation ordinance 2023-1085 with the Texas Comptroller, as required in Texas Tax Code Section 321.102(c). As a result, Houston city sales and use tax cannot apply within that specific parcel. In our content, we have adjusted all city of Houston sales and use taxes on all products to not apply within this area.
Utah
- Effective April 1, 2025, two new local jurisdictions have imposed the Municipal Telecommunications License Tax. In particular, the city of Millcreek and the Fairpark Area Investment and Restoration District will both impose the telecom license tax at a rate of 3.5% starting on April 1.
West Virginia
- Kanawha County has increased its local 911 rates for all services. These changes were made effective March 1, 2025. However, the documentation for these changes was only received by the Public Service Commission and posted online after our March 1st publication occurred. As a result, these changes are in our April content.
Wisconsin
- Effective April 1, 2025, Racine County has imposed the 0.5% county sales and use tax.
Wyoming
- Effective April 1, 2025, there are several local sales and use tax changes. Teton County's sales and use tax rate has increased, and Crook and Fremont Counties' sales and use tax rates have decreased. More notably however, the first Wyoming city has imposed a sales and use tax. In 2020, HB0047 authorized cities to impose a sales and use tax of up to 1% for a specific purpose under certain conditions. Pursuant to that authorization, the city of Casper has become the first city in Wyoming to impose a sales and use tax.
Code Changes
All Code Table Changes are summarized in the tables below
PS Code Changes
Tax Type Class Code Changes
Geocode Changes
Authority Changes
Rate Changes
Taxability Changes
