April 2026 Content Changes

Summary of Content Chnages

Cambodia

• Effective March 20, 2026, Cambodia has introduced a reduced VAT rate of 4.0%.

Gibraltar

• Effective April 10, 2026, Gibraltar has introduced a new Value Added Tax including a standard rate of 15.0% and a reduced rate of 5.0%.

US Federal

• Effective April 1, 2026, the Federal Universal Service Fund contribution factor has decreased from 37.6% to 37.0%.

Alabama

• Effective March 1, 2026, the city of Cordova increased several of its sales and use tax rates by 1%. Its police jurisdiction rates are affected accordingly. Effective April 1, 2026, the city of Mountain Brook has increased its general and manufacturing sales and use tax rates from 3.0% to 4.0%.

Alaska

• Effective April 1, 2026, several Alaska municipalities have switched to their seasonal sales and use tax rates for Q2 and Q3. Palmer has also increased its sales and use tax rate from 3% to 4%, which is not a seasonal change. Please review our rate change report for the full details of these changes.

Arkansas

• Effective April 1, 2026, there are several local sales and use tax changes in Arkansas. The city of Cherry Valley has decreased its rates from 2.0% to 1.0%, and the city of Conway has increased its rates from 1.75% to 2.125%. Marion County has decreased its rates from 1.75% to 1.25%. Additionally, the city of Parkin has fully rescinded its sales and use tax.

California

• Effective April 1, 2026, several California cities have adjusted their sales and use tax rates. Most notably, Santa Clara County has increased its sales and use tax rates from 1.875% to 2.5%. Please review our rate change report for full details.
• Effective April 1, 2026, the San Francisco Prepaid MTS Surcharge has increased from 16.02% to 16.22%. This change reflects a regular annual adjustment according to the CPI.

Colorado

• We have been in communication with the Custer County E911 Authority Board for several months to clarify whether it changed its 911 fee effective February 1, 2026. We received confirmation that it did increase its 911 fee from $1.75 to $2.12 effective February 1, so the new fee is available in this publication.
• The city of Gunnison's telecommunications license tax has been terminated as of April 1, 2026.

Georgia

• Effective April 1, 2026, several Georgia counties have adjusted their local sales and use tax rates. As a result of its changes, Bibb County has gained a new 1% sales and use tax rate for energy sold to manufacturing customers. The details of all changes are available in our rate change report.
• Effective April 1, 2026, the state Transportation Services Tax has been updated according to an annual CPI adjustment, with the exclusive for-hire transport fee increasing from $0.62 to $0.64 per trip and the shared for-hire transport fee from $0.31 to $0.32 per trip.

Illinois

• Effective March 1, 2026, the city of Wheaton has increased its Municipal Gas Use Tax from $0.03 to $0.05.

Kansas

• Effective April 1, 2026, there are numerous local sales and use tax changes in Kansas. Several Community Improvement Districts have imposed new rates, and multiple cities and counties have adjusted their rates. Additionally, the Kansas City Metropolitan Avenue CID sales and use tax has expired. Our rate change report contains the full details of all changes.

Louisiana

• Effective April 1, 2026, Beauregard Parish has decreased its police jury sales and use tax rate from 2.25% to 1.25%, the Jefferson Davis Parish School Board has increased its rate from 2.0% to 2.5%, and the city of Oakdale has imposed a new 1.3% sales and use tax. The city of Elton has also increased its sales and use tax rate from 1.0% to 2.0%. Please review our rate change report for the full details.
• Effective April 1, 2026, several Louisiana parishes have updated their 911 fees. Beauregard and Grant parishes have each increased their residential 911 fees from $2.60 to $2.85. Union Parish has also increased its 911 fees across multiple line types. The details are in our rate change report. These changes are all related to changes in the Louisiana tariffs.
• Within this publication, we have also restructured our sales and use tax rates to clarify and expand our coverage of local sales tax exemptions. We are now capturing several classifications for the related reduced rates, including Food for Home Consumption, Manufacturing, Prescription Drugs, and Medical Devices and Equipment. We have also added to our content the state reduced rate of 2% for non-prescription insulin.

Massachusetts

• Effective March 1, 2026, the Massachusetts PUC assessments on energy utilities have been recalculated. Please review our rate change report to view the new factors.

Minnesota

• Effective April 1, 2026, the state Telephone Assistance Program (TAP) fee has been reduced to $0.00.
• Effective April 1, 2026, Faribault County has imposed a new 0.5% transit authority sales and use tax. Additionally, the city of Scanlon's 0.5% sales and use tax has expired.

Missouri

• Effective April 1, 2026, there are numerous local sales and use tax changes in Missouri. Please review our rate change report carefully to understand the details of what is changing.
• Effective April 1, 2026, Madison County has replaced its 15.0% 911 Emergency Telephone Tax Rate with the $1.00 Monthly Subscriber Fee.

Nebraska

• Effective April 1, 2026, the cities of Elm Creek and Wilber have each increased their sales and use tax rates from 1.0% to 1.5%.
• In this publication, we have added 911 districts to the state of Nebraska. While the restructuring of the 911 fees will occur in our next publication, all Geocodes in Nebraska are new this month due to the geography changes involved in creating the districts.

Nevada

• Effective April 1, 2026, Clark County has imposed a new 911 fee, starting at $0.50 per access line/number and $5.00 per trunk line. This fee is scheduled to increase gradually over the next few years, until it reaches $1 per access line/number and $10 per trunk line.

New Jersey

• The New Jersey Board of Public Utilities Annual Assessment and Rate Counsel Assessment have been recalculated for FY 2026. Please review our rate change report to access the new factors.

New York

• This publication contains the newly-recalculated factor for the New York PSC Statement of Estimated Assessment on cable. It also contains the most recent factor for the Targeted Accessibility Fund (TAF), which changes each month. The exact factors are available in our rate change report.

Oklahoma

• Effective April 1, 2026, the city of Copan has imposed a new 3.0% use tax.

Texas

• Effective April 1, 2026, there are many local sales and use tax changes in Texas. In particular, multiple new Emergency Services Districts have imposed sales and use taxes. New Municipal Development Districts have been established in Kermit and Palmer. Several other changes have occurred - our rate change report contains the complete details of all changes.

Utah

• Effective April 1, 2026, there are several local sales and use tax changes in Utah. To highlight one substantial change, Summit County has imposed a new 1.1% rate that applies in all unincorporated county areas. Please review our rate change report to understand the other changes that have occurred.

Virginia

• In this publication, we have added content to capture Virginia's exemption of gun safes priced at $1,500 or less.

Washington

• Effective April 1, 2026, there are many local sales and use tax changes throughout the state of Washington. The details of all changes are contained in our rate change report.
• Effective March 1, 2026, the city of Tacoma has decreased its local utility tax rate from 7.5% to 6.0% across all utility classifications.

Wyoming

• Effective April 1, 2026, Laramie County has decreased its local sales and use tax rates from 2.0% to 1.0%.

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Code Table Changes

PS Code Changes

Tax Type Class Code Changes

Tax Type Reference Code Changes

Geocode Changes

Authority Changes

Rate Changes

Taxability Changes