March 2026 Content Changes

Summary of Content Changes

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Alabama

• Effective February 1, 2026, there are local sales and use tax changes for several jurisdictions. Please review our rate change report to understand the nature of these changes. These changes were released after our February publication took place. As of the time of our March publication, the AL DOR has not published any change notices effective March 1, 2026.

Arizona

• Effective March 1, 2026, the city of Tucson has increased two of its rates that affect our content: Public Utility (Additional Communications) and Public Utility (Additional Utility). Both rates have been increased to 5%.

Kansas

• Effective March 1, 2026, the Kansas State Universal Service Fund assessment rate has increased from 12.15% to 12.67%.

Maryland

• On February 3, 2026, Howard County filed documents supporting an increase in its 911 fee from $0.75 to $1.50. This change was intended by Howard County to be effective July 1, 2025. As a result, we have made this change in our March publication with an effective date of July 1, 2025.

Massachusetts

• The new General PUC and Attorney General PUC Assessment factors that apply to telecommunications utilities have been recalculated and are available in this publication. The PUC factors that apply to energy utilities are recalculated within the month of March itself, so they will be available in our next publication.

Nebraska

• The NE Natural Gas Regulation Act Assessment is recalculated on a quarterly basis, and the assessment information is determined within 30 days after the quarter starts. The order calculating the assessment for the quarter beginning January 1, 2026 was released on January 27, 2026. The assessment has been almost exactly halved for this quarter. This significant change is due to the assessment collection amount decreasing from $130,688 last quarter to $65,000 this quarter, while the number of meters has remained constant.

New York

• Several of the new PSC Assessment rates effective in 2026 have been recalculated. The DPS appropriation amount (applicable to both energy utilities and telecommunications utilities) is available now, as is the additional assessment specific to energy utilities. Those new rates are in our rate change report for your review. The new cable assessment factor will be available next month.

North Dakota

• The new Public Utility Fee that applies to energy utilities for 2026 has been calculated and is available in this publication.

Oregon

• Effective March 1, 2026, the PUC Assessment for energy utilities has decreased from 0.45% to 0.36%.

Washington

• The Association of Washington Cities has published a new local business and occupation tax rate sheet for 2026. The details of all changes are in our rate change report. However, to specificaly note a few, the changes include new taxes in Oak Harbor and Vancouver, as well as amount updates to existing rates in Olympia and Seattle.

West Virginia

• Effective March 1, 2026, Raleigh County has amended its county 911 fees. The details of these changes are available in our rate change report.

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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

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