January 2026 Content Changes

Summary of Content Changes

Canada (Federal)

• In Telecom Decision CRTC 2025-322, the Canadian Radio-television and Telecommunications Commission (CRTC) approved a 2026 interim contribution revenue-percent charge of 0.11%. This new rate takes effect January 1, 2026.

US Federal

• Effective January 1, 2026, the Federal Universal Service Fund assessment factor has decreased slightly, from 38.1% to 37.6%.

Various Countries

• Effective January 1, 2026, there are a number of international tax/VAT changes. Please review our rate change report to understand the details of these changes. Additionally, this publication includes corrections to our VAT data structure for Liberia and Bhutan. Our correction to Liberia results from a glitch in one of our data sources for VAT rates. Our correction to Bhutan is not substantive, and simply makes the TaxTypeClass values used for the existing rates more accurate. Effective January 1, 2026, Bhutan did also revise its tax law to implement a GST instead of a sales tax, and revised the items to which its excise tax applies. However, those revisions did not remove or change the rates that have previously been in our content.

Alabama

• Effective December 1, 2025, there are various local sales and use tax changes for Sumter County and the city of Helena; the town of Beatrice has also imposed a new rental tax. Please review our rate change report for the details of these changes. These changes were all published by Alabama after our December 1 publication occurred.

Alaska

• Effective January 1, 2026, Haines Borough has enacted a seasonal sales tax system. The rates starting January 1st (which will be in place from October through March going forward) are 3% in the unincorporated county, 4.5% in the Haines Borough Townsite, and 2.5% in Excursion Inlet. The rates will increase in April 2026.
• Also effective January 1, Nome's rate has increased to 6%, and Juneau's tax cap has increased so that the first $15,000 are subject to tax.

Arizona

• The only Arizona local sales and use tax change for January 1, 2026 that affects our content is a threshold amount change for the city of Phoenix. For the next two years, the threshold amount has been increased from $13,886 to $14,338.

Arkansas

• Effective January 1, 2026, food for home consumption is fully exempt from state sales and use tax. This change was enacted in HB 1685 of the 2025 legislative session. We have made the necessary changes in our rate and taxability data to reflect this.
• Effective January 1, 2026, the Arkansas High Cost Fund Assessment rate has increased from 11.92% to 14.1%.
• Effective January 1, 2026, there are two local sales and use tax changes in Arkansas. First, Howard County has increased its rates back to 2.75%. That had been the rate in Howard County for many years, and prior to a brief reduction effective October 1, 2025. Second, Sharp County has decreased its rates to 1.25%.

California

• Effective January 1, 2026, the California 988 surcharge has decreased from $0.08 to $0.05 per access line. The 911 surcharge is remaining at $0.41 per access line.
• Effective January 1, 2026, Culver City's sales and use tax has increased by 0.25%.
• Effective January 1, 2026, the Reimbursement Account User Fees for telecommunications, electric, and gas corporations have all increased. The details of these changes are in our rate change report.

Colorado

• Effective January 1, 2026, the Colorado statewide 911 surcharge is $0.16, and the prepaid wireless 911 charge is $2.23. These new amounts also include the enterprise 911 fee, which was initially authorized in CO SB139 of the 2024 legislative session. The implementation of the enterprise 911 fee had been delayed, but it is being implemented effective January 1st. The Public Utilities Commission has presented the statewide 911 surcharge as a sum of the standard 911 fee and the new enterprise 911 fee, so that is how it is presented in our data as well.
• Effective January 1, 2026, the 988 surcharge and prepaid 988 surcharge have both increased to $0.30 per access connection.
• Effective January 1, 2026, the Telephone Disability Access Surcharge and Prepaid Telephone Disability Access Surcharge are both $0.08. Most notably, this involves a change from a rate to a fee for the Prepaid Telephone Disability Access Surcharge pursuant to HB1154 of the 2025 legislative session. For the Telephone Disability Access Surcharge, this change is just a more straightforward amount change, since it was already a fee.
• Effective January 1, 2026, there are many local sales and use tax changes throughout Colorado. Please review our rate change report for the details of what is changing. Most notably, the city of Gunnison has changed from home rule to state administered, and Merino and Pagosa Springs are both beginning brand new impositions.

Connecticut

• Effective January 1, 2026, the Connecticut TRS assessment rate has increased from 0.036% to 0.072%.

District of Columbia

• Effective January 1, 2026, the Universal Service Trust Fund (USTF) assessment rate has increased from 0.25% to 0.37%.

Florida

• Effective January 1, 2026, the municipal public service tax rate for the unincorporated area of Seminole County has increased from 4% to 10% for both electricity and natural gas.
• Effective January 1, 2026, there are decreases to the local communications surtax rates throughout Martin and Palm Beach Counties. These changes consist of a 0.3% decrease in all parts of Martin County, and a 0.6% decrease in all parts of Palm Beach County. Our rate change report contains the details of the changes to each individual rate affected.
• Effective January 1, 2026, the local sales and use tax rates within Martin County and Palm Beach County have decreased by 0.5%.

Georgia

• Effective January 1, 2026, there are numerous changes to local sales and use tax rates throughout Georgia. Most result from impositions of the relatively new Property Tax Relief Local Option Sales Tax (PTRLOST) authorized via HB 92 and HB 581 of the 2025 legislative session. There are no rate changes for the sales tax on energy sold to manufacturers. All of the affected counties either impose no excise tax on energy sold to manufacturers, or that rate is already at 2% (the highest rate possible in almost all cases). As a result, there are no rate changes to the excise tax on energy sold to manufacturers either.
• Effective January 1, 2026, the Georgia TRS Surcharge has been increased from $0.11 to $0.20.

Hawaii

• Effective January 1, 2026, the Green Infrastructure Fee has been set at $1.20 for residential customers and $1.33 for small commercial customers. These rates will be in effect until July 1, 2026, when new rates are expected.

Idaho

• Effective 1, 2026, the set of taxes imposed in Idaho Code 63-3502B via H329 of the 2025 legislative session have gone into effect. In our content, the fees captured are the kilowatt hour tax in 63-3502B(3), the thermal energy tax in 63-3502B(4)(a), and the thermal energy tax in the second sentence of 63-3502B(4)(b). In order to also include the thermal energy tax in the first sentence of 63-3502B(4)(b), we will need to broaden our energy business type codes. Specifically, we will need to create a distinction between companies that are only involved in the gas business vs. those that are involved both in the gas and electricity businesses. That is on the roadmap for a future expansion to our energy content.
• Effective January 1, 2026, there are two new local option taxes in Idaho. One is the reactivation of Ponderay's 1% local option tax on all sales subject to state sales tax, except sales greater than $999.99. That tax expired effective January 1, 2025 and did not exist all throughout 2025. However, it was successfully re-imposed through a November 4th ballot measure that received over 77% approval. The second is a completely new 0.5% tax in Tetonia on all sales subject to state sales tax. This tax was enacted via a November 4th ballot measure that received over 75% approval.

Illinois

• Effective January 1, 2026, there are numerous changes to municipal telecommunications tax rates throughout Illinois. Please review our rate change report for the details of which rates are changing.
• Effective January 1, 2026, there are numerous standard local sales and use tax changes throughout Illinois. Additionally, pursuant to IL HB 3144 (2024) & HB 2755 (2025), there are numerous brand new grocery tax rates at the city and county level. These two bills repealed the state reduced sales and use tax rate of 1% on groceries. To compensate, counties and cities have been authorized to impose a 1% rate on groceries. The existing district taxes that have applied to groceries (the Regional Transportation Authority and Metro-East Mass Transit District) remain in place, as doess the previous tax structure that applies to drugs and medical equipment. Regarding the new county and city rates, the IL DOR is maintaining a list of these taxes that we are monitoring closely. We implemented the list that was available immediately prior to our publication on December 26th. We will continue to review that list for additional impositions and add them to our content as they become available.
• Effective January 1, 2026, the City of Chicago has increased its Personal Property Lease Transaction Tax from 11% to 15% through the 2026 budget process.

Kansas

• Effective January 1, 2026, there are several local sales and use tax changes in Kansas. Please review our rate change report for the details of these changes.

Kentucky

• Our January 1 publication contains a few expirations to local 911 landline fees. These expirations reflect Madison County's repeal of the fee that was specifically effective January 1, 2026. It also includes the expiration of a record in Cumberland County, which was expired as part of an ongoing QA effort for these rates. Finally, McCracken County and the City of Paducah entered into an interlocal agreement that involves the repeal of both jurisdictions' landline fees once new property tax levies can fund 911 service. There is information that the landline fees were repealed relatively recently, but the precise date is unclear in all available resources.

Louisiana

• Effective January 1, 2026, there are several local sales and use tax changes in Louisiana. Please review our rate change report for the details of these changes.

Maine

• Effective January 1, 2026 and pursuant to LD 210 of the 2025 legislative session, the service provider tax is repealed. The services that used to be subject to the service provider tax are now subject to the sales and use tax instead. We have made the related changes in our rate and taxability data.

Minnesota

• Effective January 1, 2026, there are several local sales and use tax rate changes throughout Minnesota. Please review our rate change report for the details of those changes.

Mississippi

• Effective January 1, 2026, there are many changes to the 911 structure throughout Mississippi. These changes are the result of SB 2835 of the 2025 legislative session. SB 2835 has repealed the existing state-level 911 fees on CMRS and on PPW, as well as the existing county 911 fees on a variety of telecommunications services. SB 2835 does not affect the existing state-level $0.05 minimum standards telephone service charge. In place of the fees it did repeal, SB 2835 imposes a state-level fee in the amount of $2.00 on landline/wireline, VOIP, CMRS, and PPW. We have made the related changes throughout our rates and taxability data. The description of the new state-level $2.00 fee is "MISSISSIPPI EMERGENCY COMMUNICATIONS SERVICE CHARGE". We have also recoded the TaxTypeReference code of the minimum standards telephone service charge to distinguish it from the new state-level 911 fee created by SB 2835. The TaxTypeReference value of the minimum standards telephone service charge has been changed from 000 ("DEFAULT") to 256 ("MINIMUM STANDARDS TELEPHONE SERVICE CHARGE"). Finally, we have also given this fee the description "MISSISSIPPI MINIMUM STANDARDS TELEPHONE SERVICE CHARGE" for maximum clarity.

Missouri

• Effective January 1, 2026, there are many local sales and use tax changes throughout Missouri. The details of these changes are in our rate change report. However, there are a few notes that we need to call special attention to. First and foremost, the MO DOR has confirmed via email that the change listed for the city of Cabool on the October 2025 change sheet was an error. That information was incompatible with the information listed on the January 2026 change sheet for Cabool. Since the October 2025 change was in error, the rates must be changed back to what was in effect as of April 1, 2024 - the last time that these rates legitimately changed. Second, Livingston County has imposed a new, special sales tax component to fund 911 service as of January 1st. This also means that the county's landline 911 tax of 15% has been repealed at the same time.

Nebraska

• The only Nebraska local sales and use tax change effective January 1, 2026 is the imposition of a new 1% tax in the village of Filley.

Nevada

• Effective January 1, 2026, the Nevada USF assessment rate has decreased from 0.95% to 0.48%.

New Mexico

• Effective January 1, 2026, the New Mexico State Rural Universal Service Fund (SRUSF) surcharge has been set to $0.61 per connection.
• Pursuant to NM HB 218 of the 2025 legislative session, the vast majority of sales and use tax rates in NM will only change effective July 1 each year. As a result, there are no January 1st changes for the first time in NM. However, NM did unexpectedly re-release the July 1, 2025 rate change publication, making several significant changes to that change list. All July 1, 2025 changes for the Santa Clara tribe in both Rio Arriba and Sandoval Counties have been retroactively rescinded. This means that the rates must be changed back to the rates that were effective as of July 1, 2023. Futhermore, a change for the Kewa Pueblo tax rates is effective December 1, 2025. All of these changes are in our January 1 content.

New York

• The new rates for the Targeted Accessibility Fund (which changes monthly) and for the Universal Service High Cost Fund (which changes approximately three times per year on an irregular schedule) from the December invoices are available in our January 1st content. These rates are always only available after the invoices are actually issued.

North Dakota

• Effective January 1, 2026, there are several local sales and use tax changes in North Dakota. The city of Sherwood has imposed a brand new tax at a rate of 2%, with a maximum tax amount of $25 per sale. The city of Surrey has increased its rate to 3% and newly imposed a maximum tax amount, set at $25 per sale. Finally, Walsh County has increased its rate to 1% and increased its maximum tax amount from $25 per sale to $50 per sale.

Oklahoma

• Effective January 1, 2026, there are several local sales and use tax rate change in Oklahoma. Please review our rate change report for the details of these changes.

Oregon

• Effective January 1, 2026, the Residential Service Protection Fund rate has increased from $0.06 to $0.08.

Pennsylvania

• Effective January 1, 2026, the Universal Service Fund contribution factor has been increased to 3.4822938%.

Quebec

• The Quebec Municipal Tax for 911 Service is adjusted each year based on the consumer price index for Quebec, with any change in the fee taking effect on January 1st. Effective January 1, 2026, the fee has increased from C$0.54 to C$0.55.

South Carolina

• Effective January 1, 2026, the standard USF Factor has increased from 3.3% to 3.74%. The prepaid wireless USF factor remains $0.50.

Texas

• Effective January 1, 2026, there are several local sales and use tax rate changes in Texas. Please review our rate change report for the details about what has changed. Effective dates of certain district types in Texas have a special impact on sourcing. As a result, some of these taxes present a rare case where the effective date reflects the date of initial imposition, not the date the rate itself last changed. In a few other cases, the effective date has not been changed because the change to the record is just a geographical one.

Utah

• Effective January 1, 2026, Emigration Canyon has imposed the municipal telecommunications license tax at a rate of 3.5% and the municipal energy sales and use tax at a rate of 6%. Genola and Henefer have also imposed the municipal energy sales and use tax at a rate of 6%.
• Effective January 1, 2026, there are several standard local sales and use tax rate changes. The details of these changes are available in our rate change report.

Washington

• Effective January 1, 2026, there are many local sales and use tax changes throughout the state of Washington. Please review our rate change report for the details of what is changing.

West Virginia

• Effective January 1, 2026, four cities have begun imposing the 1% municipal sales and use tax: Clay, Franklin, Saint Marys, and Winfield.
• Effective January 1, 2026, there are local 911 surcharge changes in Mercer and Taylor Counties. The details of these changes are listed in our rate change report.

Wyoming

• Effective January 1, 2026, the Wyoming Relay Special Fee has decreased from $0.10 to $0.06.

Code Table Changes

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PS Code Changes

Tax Type Class Code Changes

Tax Type Reference Code Changes

Geocode Changes

Authority Changes

Rate Changes

Taxability Changes

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