August 2025 Content Changes

Summary of Content Changes

All

• This month's publication includes a new PS Code for prepaid wireless unlimited plans. The PS code covers the taxability of a prepaid charge for wireless service that gives the user unlimited voice minutes for a month. Taxability for this code varies by jursdiction, with some considering this service a traditional wireless service, while others tax it like standard prepaid wireless.

Fiji

• Effective August 1, 2025, Fiji's standard VAT rate has changed to 12.5%. There are currently no reduced rates or supplementary rates in Fiji.

Romania

• Effective August 1, 2025, several Romanian VAT rates have changed significantly. The standard rate has changed to 21%, and a new reduced rate of 11% has been created. The previously-existing reduced rate of 5% has been eliminated. The other, previously-existing reduced rate of 9% remains, but its applicability has been significantly reduced.

Saskatchewan

• Effective August 1, 2025, the Sask911 Fee has increased from $2.14 to $2.17, in accordance with the consumer price index in Saskatchewan.

Arizona    

• Effective August 1, 2025, the transaction privilege tax for Cochise County has been reduced from 1% to 0.5%. This change results from a settlement in the lawsuit Daniel LaChance v. Cochise County, et al. This lawsuit challenged the election imposing a 0.5% jail district tax that went into effect on January 1, 2024. The election in question was held exclusively by mail, and approximately 10,000 inactive voters were not mailed ballots. On March 21, 2025, the Cochise County Board of Supervisors voted unanimously to settle the lawsuit at a special meeting. The terms of the settlement included suspending collection of the 0.5% jail district tax until another election can be held to potentially reimpose the tax. That new election will be conducted in November 2025.

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Florida

• Based on review of Fla. Stat. §364.02 and 364.336, we have corrected taxability for Florida PUC Fee to remove taxability from Wireless and Wireless-Prepaid codes. Please see the taxability change report for more details.
• Effective August 1, 2025, Florida's month-long back-to-school sales tax holiday will begin. We have implemented this sales tax holiday in our content for clothing codes with a price less than or equal to $100.

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Virginia

• Effective August 1, 2025 and pursuant to SB 1336/HB 2663, the Virginia Public Service Commission has adjusted the Special Regulatory Tax for electricity utilities. Instead of having varied amounts for three tiers of kilowatt hours, this component of the Electric Utility Consumption Tax is now set to $0.000165 for all three tiers.

Washington

• In order to accommodate new content for our energy vertical, we have reconfigured the Annual Report and Regulatory Fee to use TaxTypeClass code 124 ("TELECOMMUNICATIONS AND UTILITIES") instead of code 135 ("WIRELINE/LANDLINE").

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Code Changes

Ps Code Changes

Tax Type Class Code Changes

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Tax Type Reference Code Changes

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Geocode Changes

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Authority Changes

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Rate Changes

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Taxability Changes

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