Summary of Content Changes
All
- We have changed the description for TaxTypeClass 101 from "GENERAL MERCHANDISE" to "GENERAL." In a few cases, we have changed taxes from TaxTypeClass 101 to use TaxTypeClass 121 ("RETAIL") instead, to better reflect that these taxes are more accurately applied to tangible personal property and have a more limited tax base than the name "GENERAL" would imply.
Alaska
- Effective May 1, 2025, the city of Elim has joined the Alaska Remote Seller Sales Tax Commission.
Connecticut
- We have added the tiered rate for jewelry to our content, with TaxTypeClass value, 327 ("JEWELRY"). To help with clarity of the data, we also changed the tiered clothing rate from TaxTypeClass 227 ("SINGLE ARTICLE") to TaxTypeClass 204 ("CLOTHING").
Georgia
- On April 1, the Georgia Department of Revenue released an additional local sales and use tax change effective April 1, 2025. This additional change consisted of a 1% increase to Murray County's general sales and use tax, through the addition of a TSPLOST2 component.
Hawaii
In this month’s publication, we updated how the engine processes Hawaii General Excise Tax (GET) and Hawaii Public Service Company Tax (PSC Tax). The update mostly removes the requirement that users configure the interstate and intrastate percentages of the services to process mixed transactions for both GET and PSC Tax.
The following are the three basic variables involved in the taxation of telecommunication transactions in Hawaii:
1. PSC Tax (state and county levels) applies to public service intrastate revenues of companies defined as “public utilities” (Hawaii Revised Statutes Chapter 239).
2. GET applies to both intrastate revenues and interstate revenues, except revenues taxed under chapter 239 (Hawaii Revised Statutes Chapter 237).
- This results in intrastate revenues being taxed for PSC Tax and interstate revenues being taxed for GET, for companies/products subject to PSC Tax.
- Companies/products not considered public utilities (such as VOIP and other non-regulated products) are taxed under GET for both intrastate and interstate revenues.
3. Interstate revenues are subject to an industry apportionment factor of 0.4786 under GET (Hawaii Administrative Rules chapter 237). The remaining 0.5214 of interstate revenue is not taxed under GET (and is also not taxed under PSC Tax).
In our configuration approach for the engine, we classified each product into the following categories:
1. Regulated fully intrastate product
- This product will be subject only to PSC Tax, no GET
2. Regulated fully interstate product
- This product will be fully subject to GET at the industry apportionment factor of 0.4786. This product will not be subject to PSC Tax.
3. Regulated mixed inter-intra product
- This product type requires us to allocate the charge between intra and inter components for proper taxation of both PSC Tax and GET. Therefore:
i. For product types where the FCC has expressed a permissible safe harbor allocation for Federal USF purposes, we are using the same in our allocation. This applies to both wireless and paging. The FCC interstate allocations will be used for GET and properly reduced using the apportionment factor. The inverse of the FCC interstate allocation will be used for the PSC Tax and will represent the intrastate tax of the mixed product.
ii. For product types where the FCC has not expressed a permissible safe harbor allocation for Federal USF purposes (for example, standard IXC long distance services), clients will need to configure the proper inter-intra allocation to achieve the correct balance between GET and PSC Tax. For purposes of conservative tax application, out of the box the engine assumes 100% intrastate and 0% interstate for those products. For assistance with configuring this, please reach out to Support.
4. Non-regulated fully interstate product (mainly VOIP, but a few other products fit this)
- This product will be fully subject to GET at the industry apportionment factor of 0.4786
5. Non- regulated fully intrastate product (mainly VOIP, but a few other products fit this)
- This product will be fully subject to GET
6. Non- regulated mixed inter-intra product (VOIP)
- This product type requires us to allocate the charge between intra and inter components to properly apply the industry apportionment factor of 0.4786 to the interstate revenue only. We are using the FCC safe harbor percentages for VOIP to make this allocation. The FCC interstate allocation is properly reduced by the apportionment factor. The inverse of the FCC interstate allocation is set to fully taxable for GET
7. Non-telecom product
- This product type is fully taxed for standard GET (except satellite television services which are not taxed at the local level)
Idaho
- Pursuant to order number 36545 in Public Utilities Commission case number F-2025-1, the Idaho Regulatory Fee has increased from 0.2127% to 0.2223%.
Missouri
- To accomodate telecom taxability exemptions, we changed the TaxTypeClass values from TaxTypeClass 101 ("GENERAL") for several sales and use tax district types in Missouri, as follows: Non-citywide Transportation Development Districts are assigned TaxTypeClass 153 ("TRANSPORTATION DEVELOPMENT DISTRICT"); Community Improvement Districts are assigned TaxTypeClass 154 ("COMMUNITY IMPROVEMENT DISTRICT"); Tourism Community Enhancement Districts are assigned TaxTypeClass 325 ("TOURISM COMMUNITY ENHANCEMENT DISTRICT"); and, finally, Port Improvement Districts are assigned TaxTypeClass 326 ("PORT IMPROVEMENT DISTRICT").
New Hampshire
- Effective May 1, 2025, the New Hampshire E911 surcharge has increased from $0.75 to $1.00. See Public Utilities Commission order number 28114 in docket number DT 24-114, issued on March 13, 2025.
North Carolina
- To accommodate the energy content for North Carolina, we made the following changes to the Public Utility Regulatory Fee: We changed the TaxTypeClass 124 ("TELECOMMUNICATIONS AND UTILITIES") to TaxTypeClass 123 ("TELECOMMUNICATIONS") and created an additional record with TaxTypeClass 174 ("UTILITIES"). Our record with TaxTypeClass 123 is configured as optional passthrough, and carries the rate for subsection (m) companies.
North Dakota
- We have corrected the taxability of PS Codes 66010200 and 66030100. Based on N.D.C.C. § 54-44.8-08, the sale of prepaid wireless services is taxable for The North Dakota Telecommunications Relay Service.
Oregon
- We have corrected the taxability of PS Codes 66010200 and 66030100. Based on ORS 759.685(1)(a), the sale of prepaid wireless services is taxable for the Oregon Residential Service Protection Fund (RSPF).
South Carolina
- Effective May 1, 2025, there are several local sales and use tax changes, involving the following counties: Georgetown, Horry, Jasper, Sumter, and Williamsburg. Please review our rate change report for details of these changes.
South Dakota
- We have corrected the taxability of PS Codes 66010200 and 66030100. Based on SDCL 49-31-51, the sale of prepaid wireless services is taxable for the South Dakota Telecommunications Relay Service.
Texas
- We corrected the taxability for PS Codes 66010100, 66010200, 66020100, and 66030100. The sale of prepaid wireless is taxable as prepaid telecommunications for Sales Tax and Texas Universal Service Fund purposes based on 16 Tex. Admin. Code Sec. 26.420(f)(2)(I) and 34 Tex. Admin. Code Sec. 3.344(a)(9).
Utah
- On April 1, the Utah State Tax Commission revised the information it had previously published regarding the local sales and use tax change for the city of Huntsville. Instead of a new rate of 1.2% effective April 1, 2025 as originally announced, the rate for Huntsville should have been 1%.
West Virginia
- In the month of April, the West Virginia PUC released new E911 ordinances for two additional counties. The counties of Greenbrier and Pleasants have both enacted E911 fee increases. The increases for Greenbrier County were likely intended to be effective April 1, 2025 at the earliest, even though the PUC only received the relevant file from Greenbrier County on April 15, 2025. The increases for Pleasants County are effective on May 1, 2025. Please review our rate change report for details regarding the amounts of these fee increases.
- We have made various changes to the taxability of telecommunications services for Sales and Use Tax purposes to align with taxability as outlined in the SST Matrix. See Taxability Changes report for more details.
Wisconsin
- Residential Energy sold from the beginning of November to the end of April is exempt from sales and use tax in Wisconsin. For the May content, residential energy has been set to taxable.
Wyoming
- We have corrected the taxability of PS Codes 66010200 and 66030100. Based on Wyo. Stat. § 16-9-209, the sale of prepaid wireless services is taxable for the Wyoming Telecommunications Relay Service.
Code Changes
All Code Table Changes are summarized in the tables below
PS Code Changes
Tax Type Class Code Changes
Percent Taxable Code Changes
Geocode Changes
Authority Changes
Rate Changes
Taxability Changes
