October 2025 Content Changes

Summary of Content Changes

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All

• In this publication we added a number of PS codes covering disposable diapers, feminine hygiene, renewable energy certificates and emissions offsets. Please see our PSCode code table report for details.

India

• Effective September 22, 2025, India has made significant changes to its VAT rate structure. Previously, India had rates of 28%, 18%, 12%, and 5%. In the new structure, the standard rate is 18%, and there is only one reduced rate, set at 5%. The new structure has also introduced an enhanced rate, set at 40%, which applies only to a small set of items (mainly luxury goods).

US Federal

• The North American Numbering Plan Administration (NANPA) Fund contribution factor has been set at 0.0001091, or 0.01091%, for Fiscal Year 2026. This rate will be in effect from October 1, 2025 through September 30, 2026. This represents a fairly large increase from the previous factor, explained by a variety of circumstances detailed in this year's filings, including higher costs, a lower projected revenue base, and a lower surplus from the previous year.
• Effective October 1, 2025, the federal universal service contribution factor for the fourth quarter of 2025 has been set at 38.1%.
• The new FCC Regulatory Fees were released after our September content publication occurred. As a result, those new fees are available in our October content publication. There were changes to the Cable Television Systems fee, Interstate Telecommunication Service Providers fee, and Toll Free fee.

Alaska

• This publication contains several local, seasonal sales and use tax rate changes in Alaska. These changes recur annually and involve seasonal rate reductions. Skagway has also enacted a sales tax holiday on sales of tangible personal property, not services, for the period of October 1, 2025 through March 31, 2026. For details, see our rate change report.

Arizona

• There are several local transaction privilege tax changes effective October 1, 2025. Notably, the city of Clifton has imposed a use tax and increased its TPT threshold for the single item classification from $9,999 to $10,000. Also, the city of Maricopa has increased almost all of its TPT rates by 0.5%. Of the TPT classifications we carry, the food for home consumption rate is not impacted by these increases.

Arkansas

• Effective October 1, 2025, there are several local sales and use tax changes in Arkansas. Most notably, Saline County has fully rescinded its sales and use tax. Please review our rate change report for the details.

California

• Effective October 1, 2025, the cities of Dos Palos and Oakland have each imposed a new 0.5% city sales and use tax. Additionally, the city of Sebastopol's rate has increased by 0.25%.

Colorado

• Effective October 1, 2025, the Energy Assistance System Benefit Charge has been set at $0.83. This fee is adjusted annually according to the Department of Labor's Consumer Price Index for the Denver-Aurora-Lakewood area.

Connecticut

• The PURA Public Service Company Assessment has been recalculated for Fiscal Year 2026 and is set at 0.3984%.

District of Columbia

• The previously scheduled sales tax increase for October 1st to 6.5% was canceled by the DC Fiscal Year 2026 Budget Support Emergency Act of 2025. The scheduled increase for October 1, 2026 remains in place.

Georgia

• Effective October 1, 2025, the counties of Bibb, Liberty, Putnam, and Rabun have decreased their sales and use tax rates by 1%. In the county of Bibb, this change is caused by the removal of an Educational sales tax component. As a result, Bibb's sales and use tax rate for energy sold to manufacturers has decreased from 1% to 0%.

Idaho

• We made a few changes to the Regulatory Fee. First, we changed the TaxTypeClass code from 123 ("TELECOMMUNICATIONS") to 124 ("TELECOMMUNICATIONS AND UTILITIES"). Second, we have corrected the passthrough configuration from required to optional.

Illinois

• Effective October 1, 2025, the new IUSF surcharge rate has been set at 2.9502%. This rate will be in effect through September 30, 2026.

Louisiana

• Effective October 1, 2025, the Parish of Saint Martin has announced a local sales and use tax change. This change is a 1% increase to the city tax component just within the northern annexation district of Breaux Bridge. In East Baton Rouge Parish, two new sales tax districts have gone into effect: Southern University EDD, which we have geographical data for and have implemented, and LSU EDD, which we will obtain geographical data for shortly and implement. In Saint Landry Parish, the city of Opelousas' rate has increased from 1.2% to 2.2% throughout the entire city. Finally, in Saint Tammany Parish, Northshore Square EDD's rate has increased from 0.5% to 1%.

Missouri

• Effective October 1, 2025, numerous local jurisdictions have local sales and use tax rate changes. Please review our rate change report to understand all the details of these changes. A few major changes include that Lafayette County has enacted a 0.5% county sales and use tax specifically dedicated to emergency services, Chain of Rocks has imposed a new 1% city sales tax, and the Concordia has imposed a 2.5% city use tax to match its existing sales tax.

Nebraska

• Effective October 1, 2025, there are two major sales and use tax-related changes in the state of Nebraska. First, the state sales tax has reverted to 5.5% statewide, pursuant to LB 707. A previously reduced state sales and use tax within a Good Life District is now available only if specific businesses elect to become "good life district retailers", among other conditions, which we do not track in our content by default for every retailer. Additionally, the city of Lindsay has imposed a brand new local sales and use tax, at a rate of 1.5%.

New Jersey

• In this publication, we have changed the description of TaxTypeReference code 181 from "SPECIAL SURCHARGE" to "RATE COUNSEL ASSESSMENT." This change is intended to ease identification of New Jersey's two different PUC assessments in calculation results.

North Dakota

• Effective October 1, 2025, there have been several local sales and use tax changes in North Dakota. Casselton has not changed its rate, but it has increased its maximum tax to $50. Colfax has imposed a brand new tax, at a rate of 2% and with no maximum tax. Rugby has not changed its rate, but it has repealed its maximum tax. Finally, Wahpeton has increased its tax to 3%, and also reimposed a maximum tax at an amount of $75. Wahpeton had recently repealed its maximum tax effective January 1, 2025, but voters approved the current reinstatement of a cap.

Ohio

• Effective October 1, 2025, the Brown County sales and use tax rate has decreased from 1.5% to 1.25%. This has decreased the total sales tax rate within Brown County to 7%.
• Effective September 30, 2025 and pursuant to HB 96, the Ohio Next Generation 9-1-1 Access Fee for wireless, VOIP, and multiline systems has increased from $0.40 to $0.60.
• Pursuant to Ohio HB96, Ohio Rev. Code § 4911.18 now excludes wireless service providers from the Office of Consumer Counsel (OCC) Assessment. Wireless PSCodes are updated to not taxable for the StateOCC. Please see the taxability changes report for more details. To support to the taxability change, we also changed the TaxTypeClass and TaxTypeReference code values for the OH PUCO and OCC. Both the expired and new values are available in the rate change report with full detail.
• Finally, while working on this recoding of the Ohio PUCO and OCC Assessments, we also reviewed their passthrough configuration. Passthrough is not explicitly addressed in the related statutes, but a configuration of passthrough optional is clearly supported by a thorough review of cases in the Ohio Public Utility Commission's docket system on this topic. As a result, we have changed our passthrough data for the PUCO and OCC Assessments from prohibited to optional.

Oklahoma

• Effective October 1, 2025, there are several sales and use tax changes in Oklahoma. Our rate report contains these changes, as well as some corrections to our existing Oklahoma data, involving a few cities that occur in multiple counties.

Texas

• Effective October 1, 2025, there are many local sales and use tax changes. A few highlights include that Delta County has begun imposing its sales and use tax on telecommunications, the city of Weston Lakes has imposed a brand new sales and use tax at a rate of 2%, and the combined area "Austin/Dripping Springs Library District/Hays County" has repealed its tax. That combined area had been unique in that it was the only three-jurisdiction combined area in Texas. Please review our rate change report for details of all changes.

Utah

• Effective October 1, 2025, many local jurisdictions have imposed the municipal telecom license tax at a rate of 3.5% and/or the municipal energy sales and use tax at a rate of 6%. Most notably, every single one of the 23 MIDA National Guard districts currently in Utah has imposed both of these types of taxes. Our rate change report contains these changes and the very small number of similar city and county-level changes.

Vermont

• Effective October 1, 2025, the city of Montgomery has rescinded its 1% local option sales tax.
• While adding energy content for Vermont, we made a few changes to the existing telecommunications records for the Annual Report (PUC Assessment). Since each type of utility company (telecommunications, natural gas, etc.) is assessed different rates, we changed our TaxTypeClass code from 124 ("TELECOMMUNICATIONS AND UTILITIES") to 123 ("TELECOMMUNICATIONS"). We have also divided this assessment into the component that funds the Public Service Department (30 V.S.A., Section 22(a)(1)(B)) and the component that funds the Public Utility Commission (30 V.S.A., Section 22(a)(2)(B)). These two components receive the following TaxTypeReference codes, respectively: 251 ("PUBLIC SERVICE DEPARTMENT") and 252 ("PUBLIC UTILITY COMMISSION"). These changes align with the reporting requirements of this assessment.

Code Table Changes

PS Code Changes

Tax Type Code Changes

Tax Type Class Code Changes

Tax Type Reference Code Changes

Geocode Changes

Authority Changes

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Rate Changes

Taxability Changes

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