September 2026 Content Changes

Summary of Content Changes

Democratic Republic of the Congo

• We have updated our reduced VAT rates for the Democratic Republic of the Congo.

United States Federal

• Effective September 1, 2026, three of the FCC regulatory fees have increased: CMRS Mobile/Cellular Services, Cable Television Systems Including IPTV and Direct Broadcast Satellite (DBS), and Interstate Telecommunication Service Providers.

Alabama

• Effective September 1, 2026 and pursuant to HB 569 of 2026: Autauga County's general sales and use tax rate has increased from 2% to 2.5%, and a new rental tax of 3% has been imposed.
• Based on Alabama SB221, credit card transaction fees are not subject to sales or use tax if separately stated from other charges effective September 1, 2026. PSCode 32050800 is updated to not taxable. Ala. Code Sec. 40-23-26.2.

Alaska

• Effective September 1, 2026, the City of Old Harbor has increased the portion of sales price that is subject to sales and use tax from $500 to $5,000.

Arizona

• Effective September 1, 2026, the City of Kingman has increased its transaction privilege and use tax rates to 3%, including its rental tax. Kingman has also established a new single article threshold of $10,000.

Arkansas

• Effective September 1, 2026, the Arkansas High Cost Fund (ARHCF) rate has increased from 14.1% to 18.39%.

California

• Effective September 1, 2026, California has increased its Universal Service Public Purpose Program fee from $0.90 to $1.05. The PRI rate has also increased accordingly.

District of Columbia

• Effective September 1, 2026, the District of Columbia PSC and OPC annual assessments have both decreased.

Georgia

• The Georgia Department of Revenue special fee, applicable to telecommunications and energy utilities, has decreased. Please review our rate change report for the details of this change.

Illinois

• We are conducting an ongoing project to add local amusement tax rates to our Illinois content.

Louisiana

• Numerous Louisiana parishes have continued to update their 911 fees, with the majority of changes being to the wireless fee and in relation to HB 463 of 2026. All changes are detailed in our rate change report.

Maryland

• A new PS Code has been created to address the Maryland tax treatment of Software as a Service (SaaS) used in an enterprise computer system. The new code distinguishes enterprise-use SaaS from SaaS purchased for individual or other non-enterprise use, as Maryland's tax treatment depends on the intended use of the software rather than solely on the purchaser's business status. The new PS Code is called "17030101 – Information Services – SaaS – Delivered Electronically – Enterprise Software System."

Nebraska

• The Nebraska Natural Gas Regulation Act assessment has increased. Please review our rate change report carefully for the details of this change.

New York

• Effective August 1, 2026, New York's Targeted Accessibility Fund and State Universal Service High-Cost Fund rates have increased.

Oregon

• We are currently completing a thorough review of our Oregon Local Right of Way content. As a result, there are many related changes in this month's rate change report. Please review the rate change report for details.
• We have added the Oregon Public Purpose Programs Surcharge, currently at a rate of 1.5%, to our energy content.

Pennsylvania

• The Pennsylvania combined PUC assessments have been updated for Fiscal Year 2026-2027. The telecommunications assessment has increased, while the electricity and natural gas assessments have decreased. Our rate change report contains the full details of these changes.

Wyoming

• The Wyoming Uniform Assessment for regulated energy sellers has decreased. Please review our rate change report for the precise values of the change.

Code Table Changes

PS Code Changes

Tax Type Class Code Changes

Tax Type Reference Code Changes

Geocode Changes

Authority Changes

Rate Changes

Taxability Changes