May 2026 Content Changes

Summary of Content Changes

Kenya

• Effective April 16, 2026, Kenya has added a reduced VAT rate of 8%. This reduced rate applies to certain petroleum products and is being introduced to help alleviate financial stress caused by conflict in the Middle East.

Uruguay

• We believe that Uruguay's reduced VAT rate of 13% has expired. It had a sunset date of April 30, 2026 after several previous extensions. We have searched the Uruguay Official Information Center for new decrees extending the sunset date, but have found none. We will continue to monitor for reimpositions or last-minute extensions of this rate.

Alabama

• Pursuant to HB 527, the state sales and use tax rate on food for home consumption has been temporarily suspended effective May 1, 2026. This suspension will last two months, at which point the previous rate of 2% will become active again.

Alaska

• Effective May 1, 2026, the City of Pelican has switched to its seasonal sales and use tax rate of 6%. Pelican's seasonal tax rate timing is slightly different from most other jurisdictions in Alaska, which tend to activate their higher rates for the tourist season on April 1.

California

• Effective May 1, 2026, the City of Palm Springs Access Line Tax fees have increased across several categories. Please review our rate change report for the specific fee amounts.

Colorado

• Pursuant to Colorado HB 26-1115, the definition of prepaid wireless telecommunications service is amended to include unlimited prepaid wireless service. Taxability of PSCode 66010300 has been updated for TRS, 911, and 988 fees to now apply the prepaid wireless tax structure.

Idaho

• Effective May 1, 2026, the Telecommunications Service Assistance Program (ITSAP) fee has been suspended. Whether the fee should be reactivated will be considered next year at the normal time that a proceeding is initiated to evaluate the fee.

Illinois

• Effective May 1, 2026, the City of Monmouth has updated several utility-related taxes, including increases to the city electricity excise tax across multiple tiers, the city gas revenue tax rate (from 1.803% to 2.318%), and the municipal gas use tax fee for transportation-only service. Please review our rate change report for the details of all changes.

Kansas

• Effective April 1, 2026, the Kansas Citizens Utility Ratepayer Board (CURB) assessment rate and the Corporation Commission (KCC) assessment rate have both increased. Our rate change report contains the full details of these changes.

Louisiana

• We have recently received information that Beauregard Parish has stabilized its 911 fees. Instead of being directly tied to the tariff amount, flat fees are now assessed that do not necessarily change along with the tariff. We have also received new information regarding Claiborne Parish's 911 fees. Though we have been in frequent communication with these two parishes, these changes have effective dates in the past.
• Effective April 17, 2026, Franklin Parish's 911 fees have increased for VOIP and Wireline. The Wireless fee remains the same. Please review our rate change report for the new fee amounts.
• Effective April 1, 2026, the City of Merryville sales and use tax rate has decreased from 3.25% to 3%. This change was released after our April 1st publication ran. We have also added to our content the Louisiana State University Economic Development District Athletic Subdistrict sales and use tax, which was also effective April 1, 2026, but for which we needed new geographical data.

Maryland

• Our mid-month publication within April included changing Howard County's 911 fee back to $0.75. After a long controversy, the Maryland PSC struck down Howard County's intended retroactive effective date of July 1, 2025. Since that controversy, Howard County has filed the documentation required to reimpose the higher fee of $1.50 effective July 1, 2026.

Massachusetts

• Effective March 1, 2026, the Storm Trust Fund Assessment rate has decreased. This rate change was delayed due to a filing error within the Massachusetts DPU file room.

Minnesota

• Pursuant to Min. Stat. Sec. 297A.67 subd. 15(2)&(3), sales of energy to residential customers resume being taxable on May 1 of each year. Our publication contains that change, as residential customer types were previously set to not taxable for the winter months.

Mississippi

• Pursuant to MS HB 4112, we have changed our Mississippi taxability data to reflect that Tupelo's local sales and use tax applies to food for home consumption.

Missouri

• This publication includes the April 1, 2026 sales and use tax changes that required new geography. Additionally, the MO DOR has released several changes that are effective May 1, 2026. Most importantly, effective May 1, 2026, Maries County has switched from a 15% 911 Emergency Telephone Tax Rate to a 1% emergency services sales and use tax rate. The Southtown Transportation Development District has also repealed its sales tax effective May 1.

Nebraska

• In our April 2026 publication notes, we mentioned that all 911 districts had been added to the state of Nebraska. We also stated that the restructuring of our 911 data would occur in a future publication. This publication contains that rate restructuring effort. Specifically, instead of being captured at the county and city level, all local 911 fees are now captured at the district level with precise district boundaries.

New York

• Effective April 1, 2026, the Targeted Accessibility Fund (TAF) rate and State Universal Service High-Cost Fund (SUSF) rate have both increased.

Oklahoma

• The state Universal Service Fund fee has decreased from $1.63 to $1.35. Please note that this change is described in the relevant order as having an effective date of May 1, 2026, but companies have been given an implementation deadline of July 15, 2026. We have made this change with the effective date of May 1 in our data.

South Carolina

• Effective May 1, 2026, Williamsburg County has added a 1% capital project improvement sales and use tax. This tax component does not apply to food for home consumption.

Texas

• After our April 1 publication ran, the Texas Comptroller released several additional sales and use tax changes. Specifically, the City of Darrouzett's rate increased from 1.5% to 2%. Additionally, the City of Wake Village newly imposed its local sales and use tax rate on residential energy.

Washington

• The City of Spokane's local utility tax and brokered gas use tax does not apply within "at locations operated or managed by an airport board pursuant to interlocal agreement arising under the authority of chapter 14.08 RCW, where such locations have been annexed to the City, said annexation taking effect on or after January 1, 2012". We have altered all affected rates to not apply within that area.

Code Table Changes

PS Code Changes

Tax Type Reference Code Changes

Geocode Changes

Tax Authority Changes

Rate Changes

Taxability Changes