December 2025 Content Changes

Summary of Content Changes

Iowa

• The Iowa Utilities Commission has slightly revised the Remainder Assessment (PUC) factor that was released last month. The new factor is 0.39758393%. This  revision for telecommunications is in our December content.

Mississippi

• We have consolidated the two records for the Public Utilities Regulatory Tax into one record with TaxTypeClass code 124 ("TELECOMMUNICATIONS AND UTILITIES").

Missouri

• We have assigned the 0.5% ESD sales tax in Scott County to the district level, instead of the county level.

New Jersey

• Prewritten software delivered electronically and sold to a business is not taxable, whereas prewritten software delivered electronically and sold to a consumer is taxable. We have modified our rate and taxability data in this publication to support that nuance.

Code Table Changes

Tax Type Reference Code Changes

Geocode Changes

Authority Changes

Rate Changes

Taxability Changes

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