February 2026 Content Changes

Summary of Content Changes

Alabama

• This publication includes local sales and use tax changes effective January 1, 2026 for two jurisdictions: Coker and Blountsville. The relevant notices were released by the Department of Revenue after our last publication occurred. As of the time of our February publication, no changes for February 1, 2026 have been released yet. Any such changes will be in our next publication.

Colorado

• Effective February 1, 2026, there are numerous changes to local 911 fees throughout Colorado. The details of the related changes are in our rate change report.
• This publication includes the regular quarterly changes to the state PUC Administration Fee. These new rates were only available after our last publication occurred, and are effective January 1, 2026.

Illinois

• This publication contains the remaining IL local grocery tax rates that had not been released prior to our previous publication. We believe that this is the final set of jurisdictions for January 1, and that the next set will be effective July 1. However, we will continue to monitor the related sources closely.

Minnesota

• On January 15, 2026, the Minnesota Public Utilities Commission released an order directing that the TAP surcharge will be reduced to $0.00 per access line per month. This order was effective immediately, but it stated that the change to the surcharge will be implemented within 120 days of the order. Previous changes to the TAP surcharge have involved similar order language, but the surcharge change itself was not made effective immediately. Instead, a notice stating an explicit effective date with ample preparation time was issued a few weeks after the order. As a result, the change to the TAP is NOT in this publication, and we are monitoring the relevant docket closely for the notice that will set the effective date very soon.

Missouri

• In order to improve data clarity and standardization, we have changed the TaxTypeClass value used for the Missouri Regulatory Assessment on telecommunications. Instead of TaxTypeClass code 136 ("LOCAL EXCHANGE"), this tax now has code 123 ("TELECOMMUNICATIONS").

Vermont

• Effective February 1, 2026, there is an entire new set of electricity and natural gas rates for the Energy Efficiency Charge. Please review our rate change report to understand what new rates are in effect.

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Code Table Changes

PS Code Changes

Tax Type Reference Code Changes

Geocode Changes

Authority Changes

Rate Changes

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Taxability Changes

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