July 2025 Content Changes

Summary of Content Changes

All

• This month's publication includes a new PS Code for Payment Type Fees. The PS code covers the taxability of a special charge by a vendor for using a specific payment type other than cash - e.g. a surcharge to use a credit card for payment. Where this code is taxable, it assumes an underlying taxable TPP transaction.
• Due to a number of pending Federal and State level rates that were unknown at the time of publication, we are planning a mid-month update for the July content. This update will occur soon after the first of the month.

US Federal

• The universal service contribution factor for the third quarter of 2025 has been set at 36%.
• On Friday 6/27/2025, the US Supreme Court released its decision in the FCC vs. Consumers' Research case, which challenged the constitutionality of the Federal Universal Service Fund under the non-delegation doctrine. The justices rejected the argument and let the program stand.

Alabama

• This month's publication includes some Alabama sales tax rate changes released by  the AL DOR after our June publication was completed. Specifically, the city  of Allgood has decreased its sales and use tax on automotive vehicles from 3% to 0.5%, and the city of Carbon Hills has increased its general,  manufacturing, and automotive sales and use tax rates. The change in Carbon  Hills also affects rates in its police jurisdiction.
• To  better accomodate our energy content for Alabama, we have changed the  TaxTypeClass for the Alabama Annual Inspection and Supervision Fee from 123 ("TELECOMMUNICATIONS") to 124 ("TELECOMMUNICATIONS AND UTILITIES"). While completing this work, we also corrected the Annual  Inspection and Supervision Fee's passthrough configuration from required to  optional, and changed the Tax Description of the AL Utility Privilege License  Tax on non-wireless telecommunications from "AL UTILITY PRIVILEGE  LICENSE TAX" to "AL UTILITY PRIVILEGE LICENSE TAX -  TELECOMMUNICATIONS"

Alaska

• Effective  July 1, 2025, the local exchange and interexchange regulatory cost charge rates have both decreased. Please review our rate change report for details  regarding these changes.  

Arizona    

• Effective  July 1, 2025, there are numerous tax rate changes for the cities of Flagstaff, Phoenix, and Scottsdale. Please review our rate change report for the details of these changes.

Arkansas

• Effective July 1, 2025, there have been local sales and use tax rate changes in the cities of Dermott, Magnolia, Wilmar, and Stephens. The details of these changes are available in our rate change report.  

California

• Effective  July 1, 2025, the cities of California City, Lemon Grove, and Colma have enacted new sales and use taxes. The rates of the new taxes in California City and Lemon Grove are both 1%, and the rate of the new tax in Colma is 0.5%.
• Back in November of 2024, the California Public Utilities Commission has adopted Decision 24-11-003 under Rulemaking 22-08-008. Pursuant to this order, effective July 1, 2025, the CPUC User Fee imposed by Pub. Util. Code Sec. 431 is now applicable to VoIP Nomadic services. Please review the taxability change report for details of changes.
• Effective July 1, 2025, there are Access Line Tax (911) changes in Palm Springs and San Leandro. Both sets of changes involve increases to fees for all classifications.

Colorado

• Effective  July 1, 2025, the Colorado Retail Delivery Fee has decreased from $0.29 to  $0.28.
• Pursuant to Colorado HB 25-1296, interstate telecommunications are now considered taxable for state and state-administered sales tax effective July 1, 2025. Please review taxability changes report for details of changes.
• We have  completed an audit of our Colorado local 911 rates. A set of changes effective February 1, 2025 were not released in a timely manner by the Colorado PUC. Those changes are now in our July 1st content.  

Connecticut

• Effective July 1, 2025, the E-911 fees have decreased. The basic single -line fee has decreased from $0.73 to $0.69; that is the fee assessed for wireless services. Corresponding fee changes have also been made to the full assessment schedule by line count for ILEC, CLEC, and VOIP. Please review our rate change report for the details of the changes made to the assessment schedule. While prepaid wireless is not explicitly mentioned in the final order changing these fees, per CT Gen Stat § 28-30e, the prepaid wireless fee is "equal to the fee determined by the Public Utilities Regulatory Authority in accordance with subsection (a) of section 16-256g for each retail transaction." As a result, on and after July 1, 2025, prepaid wireless is assessed $0.69 per retail transaction.

Florida

• Effective  July 1, 2025, the index-based impositions on natural gas and electricity were updated by the DOR based on updated index prices. Those new rates are reflected in our rate change report.  

Georgia

• Effective  July 1, 2025, there are county sales and use tax changes in Clinch, Stewart, Telfair, Thomas, and Washington Counties. Most notably, the additional local components imposed in Thomas and Washington Counties are the first two impositions of the new Property Tax Relief Local Option Sales Tax (PTRLOST) authorized via HB 92 and HB 581 of the 2025 legislative session.  There are no changes to the sales and use tax rates for energy sold to manufacturers for July 1. Finally, all of the sales and use tax changes for July 1, 2025 occur 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 for full details of the changes.

Hawaii

• Effective  July 1, 2025, the Hawaii TRS contribution factor has decreased to 0.0019 or  0.19%. This is the first change to the factor since July 1, 2017, and it is  partially due to a decrease in demand for TRS services.  

Illinois

• Effective  July 1, 2025, the state Telecommunications Excise Tax has increased to 8.65%, with the funds from the increase dedicated to fund 988 services in Illinois.    
• Effective  July 1, 2025, there have been numerous changes to local sales and use tax rates. For full details, please review our rate change report.

Iowa

• Effective  July 1, 2025, the city of Earlham has newly imposed the 1% local option tax.  We call special attention to this change, since it does not show up in our rate change report. This change is not contained in the report because it was implemented through an edit to the underlying logic for what the existing Tax Bucket value for the related record reflects.  Tax Buckets define the geographic boundary of the tax rates. No new tax record was created for this tax.

Kansas

• Effective  July 1, 2025, there are several local sales and use tax rate changes in  Kansas. These changes include expired districts, new districts, and city rate  changes. The details are available in our rate change report.  

Kentucky

• Effective  July 1, 2025, the Kentucky Annual PSC Assessment fee has increased to 1.595  mills, or 0.1595%.  
• Effective  July 1, 2025, the Lexington-Fayette Urban County Government's 911 fee has  increased to $4.26.

Louisiana

• Effective  July 1, 2025, there are sales and use tax changes within several parishes.  The parishes affected include Allen, Iberia, Jackson, and Plaquemines. These  changes are described in detail in our rate change report. There are also  changes in Caddo and East Baton Rouge parishes for July 1 that will be in  subsequent publications due to requirements for new district geography.    
• Effective  July 1, 2025, Caddo Parish has increased its local 911 rates for all classifications.  

Maine

• Our rate change report contains the changes to the public advocate office assessment rates that take effect on July 1, 2025.  

Maryland

• Effective  July 1, 2025 and pursuant to H.B. 352, there is a reduced state sales and use  tax of 3% in Maryland. This special rate applies to some software and data or  information technology product and service codes. For details, please see our taxability change report.    
• Effective July 1, 2025, the Maryland Public Service Company Regulatory Assessment has increased to 0.3205%.    
• Effective  July 1, 2025, there are utility tax changes in Baltimore City, Prince  George's County, and Saint Mary's County. Notably, Saint Mary's County expired its energy taxes.    
• The followng counties have local 911 fee changes:  Dorchester, Somerset, Washington, and Montgomery. While Montgomery County's change was not filed with the MD Comptroller and MD PUC 60 days prior to July 1 as required by MD law, we have entered it for this publication because the county will likely enforce the increase prior to when the 60 day notification period has properly run.
• Effective July 1, 2025, Prince George's County has expird its 9% telecommunications tax and established a new $3.50 monthly telecommunications fee on wireline  service, wireless, centrex, and prepaid wireless. The changes are reflected in our rate change report. This change has been in progress in Prince George's County since mid to late 2024 when the state authorized the new $3.50 fee, and is finally effective for July.

Michigan

• Effective  July 1, 2025, the recurring emergency telephone technical charge has  increased to $0.70. In contrast, the nonrecurring charge, statewide 911  charge, and statewide retailer's prepaid wireless 911 surcharge are all  remaining at their existing amounts.    
• Effective  July 1, 2025, there are local 911 changes for several counties. Please also  review our rate change report for details.

Minnesota

• Effective  July 1, 2025, the Telecommunications Access Minnesota (TAM) fee has increased  to $0.04. The TAM fee for high capacity trunk is now $0.96 as a result, since  the high capacity trunk TAM fee must be 24 times the standard TAM fee.  Finally, this change in the TAM fee increases the Prepaid Wireless 911 fee to  $0.96, since that fee is a sum of the standard 911 fee, the 988 fee, and the  standard TAM fee. Please review our rate report to understand which records  in our content have changed.    
• Effective July 1, 2025, the city of Proctor's sales and use tax rate is increasing.  Additionally, the cities of East Grand Forks and Roseville are both imposing new sales and use taxes. Please review our rate change report for the details  of these changes.

Mississippi

• Effective July 1, 2025, food for home consumption is subject to a reduced state sales and use tax rate of 5%. As a result, food for home consumption is not subject to the city sales and use taxes imposed by the cities of Jackson and Tupelo.  Pursuant to MS Code § 27-65-241 - the authorizing legislation for Jackson's sales tax, Jackson's authority to tax is limited to those products and services taxed at the state level general sales tax of 7%.  Similarly, pursuant to Chapter 920 of the  Local and Private Laws of 1988 and its subsequent amendments, Tupelo only has the authority to tax what is subject to the general state sales tax rate.  
• We have corrected the Telecom taxability for sales taxes in the cities of Jackson and Tupelo. Pursuant to Chapter 920 of the Local and Private Laws of 1988, the tax base for Tupelo matches the tax base taxed under the state general sales tax of 7%. Accrodingly, telecom transactions, fully taxable at the 7% state sales tax, are taxable in Tupelo. In contract, telecom transactions are explictily exempt in Jackson per MS Code § 27-65-243. Please  see our taxability change report for details.

Missouri

• Effective  July 1, 2025, Schuyler County has enacted the $1.00 Monthly Subscriber Fee to  fund 911 services.    
• Effective  July 1, 2025, the Missouri Regulatory Assessment for telecommunications  providers has increased to 0.2169742292%    
• Effective  July 1, 2025, there are numerous local sales and use tax changes in Missouri.  Please review our rate change report for details regarding what has changed.  At the same time, we have also reviewed and revised our sales tax structure for the county of Jefferson, since there is a unique tax structure in that county related to 911 funding.  

Nebraska

• Effective  July 1, 2025, the city of Wilber's rate has also decreased from 1.5% to 1%.  Though district taxes within the Good Life Avenue One District and part of  the Good Life Nebraska Crossing Village District had been planned for July 1,  2025, these rates did not go into effect due to NE LB 707.    
• Effective  July 1, 2025, the Nebraska TRS surcharge has decreased to $0.04 per telephone  number or equivalent.  

Nevada

• Effective July 1, 2025, the Nevada TDD Surcharge has increased to $0.07 per access  line.    
• Effective July 1, 2025, the annual regulatory assessment rate for telecommunications  providers and energy utilities has increased to 3.73 mills or 0.373%

New Hampshire

•     Effective July 1, 2025, HB 508-FN has amended 363-A:2, I(c) and (d) to reduce the taxable base related to VOIP products for certain telecommunications companies for purposes of the Public Utilities Assessment from 33% to 10%. 

New Mexico

• Effective  July 1, 2025, there are numerous local sales and use tax changes throughout  New Mexico. Please review our rate change report carefully for details.    
• Effective July 1, 2025, pursuant to NM S.B. 535, the TRS surcharge has increased to  1.66%, the 911 fee for non-prepaid telephone service has increased to $1.00,  and the utility and carrier inspection report assessment for energy utilities has increased to 0.59%. Additionally, the maximum authorization for the utility and carrier inspection report assessment for telecommunications providers has increased to 0.59%. However, the exact factor that the NM PSC will assess telecommunications providers is currently unknown. We are in contact with the NM PSC related to the details of this factor, and we will publish it for telecommunications providers in a subsequent content release.

North Carolina

• Effective July 1, 2025, the Transportation Commerce Tax will begin to be assessed in North Carolina. We have configured this tax for this publication, but the taxability of the imposition related to interstate trips will require further refinement in a future publication. Interstate trips are not taxable if the rider is picked up outside of North Carolina. Our current PS codes for this service do not distinguish for interstate on the basis of pickup location.  For conservative reasons we have imposed the tax on our interstate code. For assistance using our rules engine to override the tax for out of state pickups, please contact our support team.

North Dakota

• Effective July 1, 2025, the city of Dunseith and the city of Langdon have both increased their sales and use tax rates by 1%. The amount of Dunseith's maximum tax per sale has changed in our content, as has the related configuration data for Langdon. Langdon has removed its maximum tax amount  entirely.  

Ohio

• Effective  July 1, 2025, the total sales and use tax rate within Lake County has  increased from 7% to 7.25%. This change is due to an increase in the LakeTran  (Lake County OH Public Transit Agency) district sales and use tax within the  county. During the LakeTran Board of Trustees' March 24th meeting, a vote to  continue the suspension of a 0.25% component of the LakeTran tax failed 5-3.  As a result, the LakeTran district sales and use tax has increased from 0.25%  to 0.5% starting on July 1.

Oklahoma

• Effective July 1, 2025, there are numerous changes to city and county sales and use tax rates in Oklahoma. Please review our rate report for details of these changes.    
• We have eliminated all local reduced rates on food for home consumption within Oklahoma. We had originally implemented a few reduced food rates, per 2024 HB 1955. However, a recent review has found that in a subsequent bill from the same legislative session, 2024 SB 1283, HB 1955 was amended to remove the provision that froze local rates for food for home consumption.

Oregon

• Effective July 1, 2025, the Oregon Residential Service Protection Fund monthly surcharge has decreased from $0.27 to $0.06.  Given the funding crisis that caused the rate for this imposition to change 3 times in a 6 -month period, we will continue to monitor this imposition carefully.

South Carolina

• Effective  July 1, 2025, Clarendon County's 1% school district tax is expiring. The county's 1% local option tax remains in effect as normal.

Texas

• Pursuant  to Tex. Util. Code Ann. §16.001(c), we have updated our TaxDescription for  the Texas Public Utility Gross Receipts Assessment from "PUBLIC UTILITY  COMPANY ASSESSMENT REIMBURSEMENT" to "UTILITY GROSS RECEIPTS  ASSESSMENT."
• Effective  July 1, 2025, there are numerous local sales and use tax changes in Texas. In addition to those changes, there are also new rates for two districts' residential energy sales and use tax. Those two districts' rates went into effect for April 1, 2025, but were not released by the Texas Comptroller until recently.
• This publication contains the annual local changes for the Texas Right of Way Fee, which are effective July 1, 2025. Over 1000 cities, villages and towns have a total of over 4000 changes. Please review our rate change report for the details in each city.

Utah

• Effective  July 1, 2025, there have been sales and use tax changes within Rich, Salt  Lake, Summit, and Wayne Counties. For July 1, 2025, two new districts have been created: Inland Port Castle Country - Emery County and Inland Port Castle Country - Wellington. Additionally, due to the discontinuation of the Inland Port Verk - Spanish Fork district, we have changed the geographic applicability of our Municipal Telecommunications License Tax and Municipal  Energy Tax records for the city of Spanish Fork. Previously, the Inland Port  district within Spanish Fork overlapped with a Military Installation  Development Authority (MIDA) district within the city of Spanish Fork. Our  previous imposition of these taxes within the area containing both districts  was based on the fact that the Inland Port - Spanish Fork reporting code  worked within the related remittance forms, but the MIDA - Spanish Fork code  did not. The Inland Port - Spanish Fork code was associated with rates for  these two taxes, so we previously imposed the rates throughout the entire  city of Spanish Fork. Now that the MIDA district stands on its own, the  city's Municipal Telecommunications License Tax and Municipal Energy Tax can  no longer be imposed within that area. MIDA districts have their own legal  authority to impose these taxes, and MIDA - Spanish Fork has not exercised  that authority yet.

Vermont

• Effective  July 1, 2025, pursuant to H.657, the Vermont USF now consists of a $0.72  fee per retail access line for non-prepaid wireless telecommunications  services, including VOIP. Prepaid Wireless remains subject to a rate of 2.4%  on all retail sales. This bill also created a new exemption from the USF for  lifeline customers. Please review the taxability change report for details.    
• Effective  July 1, 2025, the 1% Local Option Sales Tax has been newly imposed in several  jurisdictions. Hartford, Ludlow, Marlboro, and Montpelier have imposed this tax. The Vermont Department of Taxes' description of the Ludlow imposition is unclear about whether the tax applies within the town of Ludlow or the village of Ludlow. However, correspondence with the Ludlow City Clerk and use of the VT Department of Taxes' Local Option Tax lookup tool both indicate that the Ludlow tax applies within both closely-related jurisdictions.  

Virginia

• Effective  July 1, 2025, the Virginia Right of Way Fee has increased to $2.19 per access line. This also results in a new fee of $10.95 for ISDN. This increase to the fee has been caused by a decrease in access lines combined with an increase in feet of installation.

Washington

• Effective  July 1, 2025, there are several local sales and use tax changes in Washington. First, the rate within the city of Stevenson has increased to 1.5%. Second, all rates within San Juan County have decreased by 0.15%. This  reduction is due to the expiration of the emergency communications sales and  use tax that was imposed in 2020 for a duration of five years.

West Virginia

• Effective  July 1, 2025, the Wireless Enhanced 911 Fee has increased from $3.64 to $4.01  per month.  
• Effective  July 1, 2025, five cities have newly imposed the municipal sales and use tax at a rate of 1%. The new cities imposing this tax are Bramwell, Glenville,  Hinton, Marlinton, and Pineville. On June 18th, the West Virginia Tax  Division revised the change publication to remove Marlinton from the list of new impositions, and we accordingly did not implement the change for Marlinton for our first July publication. After that publication occurred, the West Virginia Tax Division then revised their publications a second time to add Marlinton back to the list of new impositions for July 1. We are adding this city into our planned mid-month July publication.
• Effective July 1, 2025, the Intrastate Revenue Assessment for fiscal year 2026 has been set at 0.24%.
• Hardy  County has passed an ordinance increasing its 911 fee to $5.00 per local exchange service line. Within the ordinance, the change is stated to  "become effective beginning July 1, 2025 or as soon thereafter as possible." As a result, despite the fact that the county has stated in informal publications that "the rate, allowing for the 120 days, should  go into effect with the September 2025 billings," we have entered this change into our July 1, 2025 content.    
• Effective  July 1, 2025, Boone County has enacted changes to all of its local 911 fees.  Importantly, the county will now impose a different fee for commercial  wireline as they impose for commercial VOIP. This has required not only fee  amount changes, but TaxTypeClass code and taxability changes. Please review  our rate change report and taxability reports to understand the complete  scope of the changes within Boone County.

Wyoming

• Effective  July 1, 2025, the USF assessment level has decreased to 1.3% of gross  intrastate retail telecommunications revenues.  

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Code Changes

Ps Code Changes

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Tax Type Class Code Changes

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Percent Taxable Code Changes

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Geocode Changes

Authority Chnages

Rate Changes

Taxability Changes

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