July 2026 Content Changes

Summary of Content Changes

Various Countries

• This publication contains VAT rate corrections for Kyrgyzstan, Mauritania, and Portugal. These changes are a result of ongoing QA work for our VAT content.

Austria

• Effective July 1, 2026, Austria has added an additional reduced VAT rate of 4.9% on certain food items.

British Columbia

• The British Columbia Public Utility Commission has announced an updated assessment rate for natural gas and electricity utilities. Please review our rate change report for the details of this change.

Manitoba

• Effective July 1, 2026, Manitoba Retail Sales Tax Information Notice 26-01 expands the retail sales tax exemption to cover additional food and beverage products for human consumption beyond those already exempt as basic groceries.

Quebec

• Effective July 15, 2026, Quebec Finance Information Bulletin 2026-4 expands the list of food and beverage products for human consumption that are zero-rated for Quebec Sales Tax (QST) purposes, in addition to those already qualifying as zero-rated basic groceries.

US Federal

• Effective July 1, 2026, the Federal Universal Service Fund contribution factor increased from 37% to 38.8%.

Alabama

• The temporary reduction in the sales and use tax rate for food for home consumption enacted in HB 527 expired on June 30, 2026. The 2% rate has been restored.
• Effective July 1, 2026, the cities of Calera, Hackleburg, and Priceville also changed their local sales and use tax rates.

Alaska

• Effective July 1, 2026, the State of Alaska's PUC assessment fees and rates were updated for telecommunications, electricity, and natural gas utilities. Please review our rate change report for the specific changes.
• Effective July 1, 2026, the Matanuska-Susitna Borough E911 fee increased from $1.00 to $1.50.

Arizona

• Effective July 1, 2026, the city of Florence increased its transaction privilege tax rate from 2% to 3.5% across most classifications. Cochise County's sales and use tax rates increased from 0.5% to 1% across most classifications, and the city of South Tucson set their food for home consumption rate to 0%.
• Based on audit review of Arizona, A.A.C. R14-2-A1204, wireless service codes have been updated to not taxable. Wireless providers contribute to the Arizona USF under the Category 1 requirements of the fund based on the interconnecting trunks obtained from local access provider in conjunction with a conversion factor determined on such interconnecting trunks obtained. Please see the taxability changes report for more details.

Arkansas

• Effective July 1, 2026, the cities of Van Buren, El Dorado, Chester, and Perry changed their local sales and use tax rates, as did the counties of Cross and Jackson. Please review our rate change report for the specific rate values.

California

• Effective July 1, 2026, the city of San Leandro increased its access line tax. Please review our rate change report for the specific fee changes.

Colorado

• Effective July 1, 2026, there are several changes to local sales and use tax rates, as well as local exemptions. Please review our rate change report to understand the details of what has changed.
• Effective July 1, 2026, the State of Colorado's PUC administration fees for telecommuncations and other utilities have changed.
• Effective July 1, 2026, the State of Colorado's Retail Delivery Fee has increased from $0.28 to $0.31.

Connecticut

• Effective July 1, 2026, the State of Connecticut updated its Enhanced 911 Telecommunications Fund fees and prepaid wireless 911 fee across multiple line tiers. Please review our rate change report for the specific fee values.
• Effective July 1, 2026 and pursuant to SB 1 and SB 298, the State of Connecticut has created a new Firefighter Cancer Relief Surcharge of $0.05. This fee applies to telephone, commercial mobile radio, and VOIP service providers, but it does not apply to prepaid wireless.

Florida

• Effective July 1, 2026, the State of Florida's gross receipts tax fees on electricity and natural gas were updated for residential, commercial, and industrial customers. Please review our rate change report for the specific fee changes.

Georgia

• Effective July 1, 2026, Madison County's sales and use tax rate decreased from 4% to 3%.

Hawaii

• Effective July 1, 2026 and in HI PUC docket number 2026-0125, the State of Hawaii created a new Universal Service Fund assessment, at a rate of 0.095%.
• Effective July 1, 2026, the State of Hawaii's Green Infrastructure Fee has decreased for residential customers from $1.20 to $1.16 and for commercial customers from $1.33 to $1.28.

Illinois

• Effective July 1, 2026, there are numerous local standard sales and use tax changes, and several new local grocery tax impositions. Please review our rate change report for the full details.
• Effective June 1, 2026, the city of Midlothian's municipal gas use tax for transportation increased from $0.025 to $0.05 per therm.
• Effective July 1, 2026, the cities of Carlyle (5%) and Danvers (6%) added new telecommunications sales tax rates.

Indiana

• Effective July 1, 2026, the State of Indiana's Public Utility Fee has decreased.

Iowa

• Effective July 1, 2026, the sales and use tax within Johnson County has expanded to cover Coralville, Iowa City, North Liberty, Oxford, and Shueyville.

Kansas

• Effective July 1, 2026, there are numerous local sales and use tax changes. Please review our rate change report for the full details.

Kentucky

• Effective July 1, 2026, E911 fees increased for Edmonson County (from $2.67 to $2.74), Fayette County ($4.26 to $4.45), and Grayson County ($2.99 to $3.19). These changes are all the result of annual CPI adjustments.

Louisiana

• Allen Parish's E911 fees for business lines (both VoIP and wireline) increased from $1.50 to $4.00, and fees for residential lines increased from $0.87 to $2.60.
• Effective July 1, 2026, Plaquemines Parish's sheriff's department sales and use tax component increased from 0.25% to 0.75%. The city of Arcadia decreased its sales and use tax from 2.5% to 1.5%. Additionally,the Sterlington Economic Development District in Ouachita Parish decreased its sales and use tax from 2% to 1%.

Maryland

• Effective July 1, 2026, the State of Maryland's PSC Regulatory Assessment increased from 0.3205% to 0.333%.
• Effective July 1, 2026, 911 Trust Fund fees increased for Howard County (from $0.75 to $1.50), Montgomery County ($1.47 to $1.93), and Washington County ($1.75 to $2.00).
• Effective July 1, 2026, Baltimore City County's and Prince George's County's Local Energy Tax fees on electricity and natural gas increased. Please review our rate change report for the specific fee changes.

Michigan

• Effective July 1, 2026, the state of Michigan changed the amount of both components of the technical charge. The recurring portion has increased from $0.70 to $0.80, and the non-recurring portion has decreased from $0.04 to $0.02.
• Effective July 1, 2026, the counties of Branch, Chippewa, and Presque Isle made adjustments to their E911 fees. Please review our rate change report for the full details of these changes.

Minnesota

• Effective July 1, 2026, Meeker County added a new sales and use tax of 0.5% for transit purposes.

Missouri

• Effective July 1, 2026, there are many changes to local sales and use tax rates. Please review our rate change report to understand the details of what has changed.
• Effective July 1, 2026, the State of Missouri's PUC regulatory assessment rates for telecommunications, electricity, and natural gas utilities were updated. Please review our rate change report for the specific changes.

Nebraska

• Effective July 1, 2026, the State of Nebraska's Telecommunications Relay Service Surcharge decreased from $0.04 to $0.03.
• Effective July 1, 2026, the city of Edgar's sales and use tax increased from 1% to 1.5%.
• Effective July 1, 2026, the city of Norfolk's local license fees on natural gas increased for residential, commercial, and industrial customers.

Nevada

• Effective July 1, 2026, the State of Nevada's Annual Revenue and Assessment Report rate increased from 0.373% to 0.425% for both telecommunications and energy utilities.

New Mexico

• Effective July 1, 2026, sales and use tax rate changes took effect for several New Mexico cities and counties. Please review our rate change report for the specific rate values that have changed.

North Carolina

• Effective July 1, 2026, the State of North Carolina's Public Utility Regulatory Fee on energy decreased from 0.17% to 0.15%.
• Effective July 1, 2026, Mecklenburg County added an additional 1% sales and use tax.

North Dakota

• Effective July 1, 2026, there are several changes to local sales and use tax rates and tax caps. Please review our rate change report to understand the details of what has changed.

Oklahoma

• Effective July 1, 2026, sales and use tax rate changes took effect for many Oklahoma cities. Please review our rate change report for the specific rate values.

South Carolina

• Effective July 1, 2026, the State of South Carolina's PSC utility assessment rates were updated for telecommunications, electricity, and natural gas. Please review our rate change report for the new values.

South Dakota

• Effective July 1, 2026, the city of South Shore's sales and use tax increased from 1% to 2%.

Tennessee

• In anticipation for when HB 2186 goes into effect, we have restructured our food for home consumption sales and use tax rates throughout the state of Tennessee.

Texas

• Effective July 1, 2026, the city of Weston's sales and use tax increased from 1% to 1.5%, while the city of Taft's sales and use tax decreased from 2% to 1.75%. Several emergency services districts, combined areas, and a municipal development district also added new sales and use tax rates. Please review our rate change report for the full details.
• Effective July 1, 2026, right-of-way fee adjustments took effect for more than 1,000 Texas cities and the State of Texas. Please review our rate change report for the specific fee changes.

Utah

• Effective July 1, 2026, the Utah State Tax Commission released several changes to standard sales and use tax rates, telecommunications license tax rates, and municipal energy tax rates. The Tax Commission also released a list of corrections to existing rates that they identified in a QA effort. Please review our rate change report carefully to understand these changes.
• Utah SB 162 (2026) added Utah Code 59-12-103(o), imposing sales and use tax on digital audio-visual works, digital audio works, digital books, and gaming services, including the streaming of or subscription of these services. Accordingly, PSCodes 83010200 and 83010600 are now considered taxable by sales and use tax. This change is effective July 1st, 2026. Please review Taxability Changes report for more details.

Vermont

• Effective July 1, 2026, eight Vermont cities have added new 1% local option sales taxes.

Virginia

• Effective July 1, 2026, the right-of-way fee has increased from $2.19 to $2.68 per access line and from $10.95 to $13.40 per ISDN line.
• Effective July 1, 2026, the state Special Regulatory Tax on natural gas has increased from $0.0022 to $0.0026 per CCF.

Washington

• Effective July 1, 2026, local sales and use tax rate changes took effect across multiple Washington counties, including Pierce, King, Whatcom, Thurston, and Chelan. Please review our rate change report for the full details.
• Effective July 1, 2026, the city of Tacoma's brokered natural gas use tax for deregulated sellers decreased from 7.5% to 6%.

West Virginia

• Effective July 1, 2026, the State of West Virginia's Intrastate Revenue Assessment increased from 0.24% to 0.28% for telecommunications and energy utilities.
• Effective July 1, 2026, the cities of Granville, Ronceverte, and Welch have added a new sales and use tax of 1%.
• Effective July 1, 2026, the local 911 fees have increased in Marion County and Pendleton County. Please review our rate change report for the specific fee changes.

Wisconsin

• Effective July 1, 2026, the cities of Minocqua and Sturgeon Bay have added new Premier Resort Area Taxes at a rate of 0.5%.

Wyoming

• Effective July 1, 2026, the State of Wyoming's Universal Service Fund rate increased from 1.3% to 1.6%.
• Effective July 1, 2026, Albany County's sales and use tax decreased from 2% to 1%, and the city of Casper's 1% sales and use tax has expired.

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Code Table Changes

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PS Code Changes

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Tax Type Reference Code Changes

Geocode Changes

Authority Changes

Rate Changes

Taxability Changes