November 2025 Content Changes

Summary of Content Changes

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All

• Our November publication includes taxability content for several new PS codes related to streaming. This taxability data includes audio streaming, gaming as a service, and video streaming, and it is available in all states, US territories, and Canada. See the PS Code report for details.

Alabama

• Sales and use tax changes for the cities of Vernon and Graysville were released by the Alabama DOR after our October publication occurred. As a result, while those changes were marked as effective October 1, 2025 by the AL DOR, they are available in our November publication.
• Effective November 1, 2025, several rates for the County of Tuscaloosa have changed. Please review our rate change report for details of these changes.

California

• Effective November 1, 2025, San Francisco's Access Line Tax rates have changed. Please review our rate change report for the details.

Colorado

• On October 14, 2025, the city of Lakewood posted a notice on its website that companies  immediately "stop remitting B&O tax payments to the City of Lakewood [and] discontinue collecting the B&O tax from your customers in the City of Lakewood." As a result, the related rate has been expired in our November publication. This suspension of the B&O tax, sometimes referred to the license tax in our data, is caused by the ruling in Colorado Supreme Court case MetroPCS v. Lakewood. Our contact at the city of Lakewood has informed us that this rate will remain suspended through at least the end of 2026. We will continue to monitor this closely, as well as MetroPCS v. Lakewood's broader impact on cities with similar impositions throughout Colorado.

Illinois

• With our new streaming content, we have added several local amusement/streaming tax rates throughout Illinois. A project to gather more of these rates will be ongoing.

Iowa

• The new PUC factor for rate-regulated telecommunications service providers has been calculated and published by the Iowa Utilities Commission. The rate has increased from 0.3186801% to 0.3988094%.

Kentucky

• On October 13, 2025, the Public Service Commission ordered a reduction in the Lifeline Surcharge from $0.25 to $0.18 per access line. This change is effective immediately, "beginning with bills rendered on and after the date of this Order."

Louisiana

• The Universal Service Fund contribution factor is recalculated annually around early October. As a result, our November content contains updated rate information for this assessment.

Michigan

• The new Public Utility Assessment factor has been calculated and released by the Michigan Public Service Commission. The new rate is 0.2985663%.

Minnesota

• Pursuant to Minnesota Statutes 297A.67 subd. 15 (2)&(3), natural gas and electricity sold to residential customers in the months of November through April are exempt from sales and use tax. As a result, we have made the related customer types in our data non-taxable for sales and use tax in our November energy content.

Montana

• Effective October 1, 2025, the Public Service Commission Fee has been reduced to 0.23%, and the Consumer Counsel Fee has been reduced to 0.03%.

Ohio

• Effective October 1, 2025, there are new assessment factors for the PUCO Regulatory Assessment and the Office of Consumer Counsel Assessment. Please review our rate change report for details.

South Carolina

• To accommodate our new energy content, we have changed the Tax Type Class code of the State Corporation License Tax from 123 ("TELECOMMUNICATIONS") to 124 ("TELECOMMUNICATIONS AND UTILITIES"). We have also changed the passthrough configuration for this tax from required to optional. Both of these changes are supported by SC Code § 12-20-100.

West Virginia

• Effective October 1, 2025, Roane County has updated its 911 fees. Please review our rate change report for the details.

Wisconsin

• In an order issued on September 30th, the new rates for the Wisconsin USF Assessment were established. A note about this assessment: While the rates are designated as effective October 1, 2025, they represent the PUC's assessment for the next 9 months based on 2024 reported revenue. Collections on current and future invoices are provisional estimates for the assessment that will be announced in October 2026 against 2025 revenue. Given that this future rate remains unknown and 9 months of 2025 revenue has already been provisioned using existing factors, a true-up between provisioned and actual assessments will be necessary for this assessment, once the assessment factor is announced in 2026.
• The Remainder, Telephone Relay, and Utility Trade Practices Assessments have all been recalculated in early October. Please see the rate change report for details.

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Code Table Changes

PS Code Changes

Tax Type Code Changes

Tax Type Class Code Changes

Geocode Changes

Authority Changes

Rate Changes

Taxability Changes