Tax Alerts
Tax Briefing(s)
IRS Warns Taxpayers to Watch Out for Common Tax Scams (IR-2025-26)
The IRS released its annual Dirty Dozen list of tax scams for 2025, cautioning taxpayers, businesses and tax professionals about schemes that threaten their financial and tax information. The IRS iden...
The IRS released its annual Dirty Dozen list of tax scams for 2025, cautioning taxpayers, businesses and tax professionals about schemes that threaten their financial and tax information. The IRS iden...
IRS Expands Individual Online Account to Simplify Tax Filing (IR-2025-28)
The IRS has expanded its Individual Online Account tool to include information return documents, simplifying tax filing for taxpayers. The first additions are Form W-2, Wage and Tax Statement, and F...
The IRS has expanded its Individual Online Account tool to include information return documents, simplifying tax filing for taxpayers. The first additions are Form W-2, Wage and Tax Statement, and F...
IRS Informs Taxpayers of ABLE Accounts for Disability-Related Savings
The IRS informed taxpayers that Achieving a Better Life Experience (ABLE) accounts allow individuals with disabilities and their families to save for qualified expenses without affecting eligibility...
The IRS informed taxpayers that Achieving a Better Life Experience (ABLE) accounts allow individuals with disabilities and their families to save for qualified expenses without affecting eligibility...
IRS Encourages Taxpayers to Use Refund Tool (IR-2025-25)
The IRS urged taxpayers to use the “Where’s My Refund?” tool on IRS.gov to track their 2024 tax return status. Following are key details about the tool and the refund process:E-filers can chec...
The IRS urged taxpayers to use the “Where’s My Refund?” tool on IRS.gov to track their 2024 tax return status. Following are key details about the tool and the refund process:E-filers can chec...
IRS Releases Excludable or Deductible Foreign Housing Expenses for 2025 (Notice 2025-16)
The IRS has provided the foreign housing expense exclusion/deduction amounts for tax year 2025. Generally, a qualified individual whose entire tax year is within the applicable period is limited to ma...
The IRS has provided the foreign housing expense exclusion/deduction amounts for tax year 2025. Generally, a qualified individual whose entire tax year is within the applicable period is limited to ma...
AL - Portable benefit accounts for independent contractors introduced with tax deductions
The Alabama legislature has enacted a law that establishes portable benefit accounts for independent contractors with tax implications for corporate and personal income taxes. The act allows contribut...
The Alabama legislature has enacted a law that establishes portable benefit accounts for independent contractors with tax implications for corporate and personal income taxes. The act allows contribut...
AK - Integrated transmission systems legislation enacted
Alaska has enacted legislation creating new energy incentives by extending tax-exempt statutes to independent power producers. An electricity generation facility or electricity storage facility that i...
Alaska has enacted legislation creating new energy incentives by extending tax-exempt statutes to independent power producers. An electricity generation facility or electricity storage facility that i...
AZ - Phoenix issues updated tax rate chart
The city of Phoenix, Arizona issued an updated sales and use tax rate chart. The rates are effective July 1, 2025, and include rates for multiple business classifications. Combined Tax Rate Chart, Ci...
The city of Phoenix, Arizona issued an updated sales and use tax rate chart. The rates are effective July 1, 2025, and include rates for multiple business classifications. Combined Tax Rate Chart, Ci...
AR - Filing and payment extensions available for taxpayers directly affected by April 2nd storms
Arkansas Governor, Sarah Huckabee Sanders, has signed Executive Order 25-08, authorizing the extension of income tax filing and payment dates for citizens impacted by the April 2nd storms in the follo...
Arkansas Governor, Sarah Huckabee Sanders, has signed Executive Order 25-08, authorizing the extension of income tax filing and payment dates for citizens impacted by the April 2nd storms in the follo...
CA - Updated guidance issued on taxability of cell phones and other wireless telecommunication devices
Updated guidance is issued regarding the application of California sales and use tax to sales of cell phones, wireless telecommunication devices, and accessories sold with those devices. CDTFA Public...
Updated guidance is issued regarding the application of California sales and use tax to sales of cell phones, wireless telecommunication devices, and accessories sold with those devices. CDTFA Public...
CO - Event cancellation fee not subject to tax
The Colorado Department of Revenue has indicated that an event cancellation fee for the cancellation of an event that included catering services and the use of a banquet hall is not subject to state s...
The Colorado Department of Revenue has indicated that an event cancellation fee for the cancellation of an event that included catering services and the use of a banquet hall is not subject to state s...
CT - Tobacco products manufacturers notified of annual revision of required forms
Connecticut notifies tobacco products manufacturers of the annual revision of required forms that must be completed and filed with either the Connecticut Department of Revenue Services or the Office o...
Connecticut notifies tobacco products manufacturers of the annual revision of required forms that must be completed and filed with either the Connecticut Department of Revenue Services or the Office o...
DE - Budget proposes rate cuts, new brackets, tobacco tax increase
Delaware Gov. Matt Meyer released his budget for fiscal year 2026 that includes proposals to cut personal income taxes and create 3 new tax brackets. The budget also includes a proposal to increase th...
Delaware Gov. Matt Meyer released his budget for fiscal year 2026 that includes proposals to cut personal income taxes and create 3 new tax brackets. The budget also includes a proposal to increase th...
DC - New electronic filing requirements discussed
The District of Columbia has provided additional information regarding new electronic filing requirements for specific income taxpayers for the 2025 tax year. The regulation requires taxpayers, who ex...
The District of Columbia has provided additional information regarding new electronic filing requirements for specific income taxpayers for the 2025 tax year. The regulation requires taxpayers, who ex...
FL - All Hillsborough County surtax collection resumes June 2025
Beginning June 1, 2025, dealers must resume collection of the following Hillsborough County discretionary sales surtaxes for Florida sales and use tax purposes:the 0.5% indigent care surtax; andthe 0....
Beginning June 1, 2025, dealers must resume collection of the following Hillsborough County discretionary sales surtaxes for Florida sales and use tax purposes:the 0.5% indigent care surtax; andthe 0....
GA - New 1 cap on local sales and use taxes among other changes
Georgia has revised various property tax, ad valorem, and sales and use tax laws. The changes:revise the definition of "estimated roll-back rate" for ad valorem taxation purposes to include specific...
Georgia has revised various property tax, ad valorem, and sales and use tax laws. The changes:revise the definition of "estimated roll-back rate" for ad valorem taxation purposes to include specific...
HI - statutory provisions for appeals from tax appeal court conformed to judiciary procedures and clarified
Hawaii has enacted legislation conforming the statutory provisions for appeals from the Tax Appeal Court with the judiciary appeal procedures. Language specifying that an appeal from the Tax Appeal Co...
Hawaii has enacted legislation conforming the statutory provisions for appeals from the Tax Appeal Court with the judiciary appeal procedures. Language specifying that an appeal from the Tax Appeal Co...
ID - Disabled veterans are eligible to apply for property tax benefit; deadline is April 15
The Idaho State Tax Commission has issued a release announcing that veterans with disabilities are eligible to have their property tax bill reduced by as much as $1,500 on their Idaho residence and up...
The Idaho State Tax Commission has issued a release announcing that veterans with disabilities are eligible to have their property tax bill reduced by as much as $1,500 on their Idaho residence and up...
IL - Chicago issues guidance on vehicle lease down payments and trade-ins
Chicago issued guidance on how the personal property lease transaction tax applies to capital cost reductions in vehicle leases, like down payments and trade-in allowances. Down payments and trade-in ...
Chicago issued guidance on how the personal property lease transaction tax applies to capital cost reductions in vehicle leases, like down payments and trade-in allowances. Down payments and trade-in ...
IN - Updated overview of financial institutions tax issued
Indiana has issued an updated overview of the financial institutions tax (FIT) to highlight major areas of the law. The overview discusses: (1) the adjustments that may be made when a combined return ...
Indiana has issued an updated overview of the financial institutions tax (FIT) to highlight major areas of the law. The overview discusses: (1) the adjustments that may be made when a combined return ...
IA - Sports wagering winnings now subject to state and federal income tax
The Iowa General Assembly has enacted a law on state income tax withholdings on winnings from sports wagering. In Iowa, winnings from sports wagering have a withholding requirement if the winner is no...
The Iowa General Assembly has enacted a law on state income tax withholdings on winnings from sports wagering. In Iowa, winnings from sports wagering have a withholding requirement if the winner is no...
KS - Revenue based rate reductions authorized
The Kansas Legislature voted to override Gov. Laura Kelly's veto of legislation that allows income tax and financial institution privilege tax rate reductions if:revenue from income and privilege tax ...
The Kansas Legislature voted to override Gov. Laura Kelly's veto of legislation that allows income tax and financial institution privilege tax rate reductions if:revenue from income and privilege tax ...
KY - Redistribution date for unused film credits changed
Kentucky changed rules for redistributing unused film productions that eligible taxpayers can claim against liability for:corporate income tax and limited liability entity tax (LLET); orpersonal incom...
Kentucky changed rules for redistributing unused film productions that eligible taxpayers can claim against liability for:corporate income tax and limited liability entity tax (LLET); orpersonal incom...
LA - Personal income tax reform summarized
The Louisiana Department of Revenue has issued a revenue information bulletin summarizing personal income tax changes made in the 2024 Third Extraordinary Session. Revenue Information Bulletin No. 25...
The Louisiana Department of Revenue has issued a revenue information bulletin summarizing personal income tax changes made in the 2024 Third Extraordinary Session. Revenue Information Bulletin No. 25...
ME - Rule amended to impose electronic filing on certain taxpayers
Maine Rule 104, which outlines requirements for filing certain Maine tax returns, including electronic filing requirements, has been amended to require that the following file electronic returns:certa...
Maine Rule 104, which outlines requirements for filing certain Maine tax returns, including electronic filing requirements, has been amended to require that the following file electronic returns:certa...
MD - Maryland budget sent to governor
The Budget Reconciliation and Financing Act of 2025 has been sent to Maryland Governor Wes Moore. Significant provisions of the bill are outlined below.Corporate income taxes: Affiliated corporations ...
The Budget Reconciliation and Financing Act of 2025 has been sent to Maryland Governor Wes Moore. Significant provisions of the bill are outlined below.Corporate income taxes: Affiliated corporations ...
MA - Interest rates hold steady for the second quarter of 2025
The interest rates on the underpayment and overpayment of Massachusetts taxes are unchanged for the period April 1, 2025, through June 30, 2025.The rate for overpayments is 6%; andThe rate for underpa...
The interest rates on the underpayment and overpayment of Massachusetts taxes are unchanged for the period April 1, 2025, through June 30, 2025.The rate for overpayments is 6%; andThe rate for underpa...
MI - Interest rate on overpayment and underpayment of taxes announced
The Michigan interest rate on the underpayment and overpayment of taxes decreases to 8.66% for the period of July 1, 2025 through December 31, 2025. Revenue Administrative Bulletin 2025-6, Michigan D...
The Michigan interest rate on the underpayment and overpayment of taxes decreases to 8.66% for the period of July 1, 2025 through December 31, 2025. Revenue Administrative Bulletin 2025-6, Michigan D...
MN - Information provided on motor vehicle exemption for tribal members
The Minnesota Department of Revenue provided information for eligible residents of Minnesota Tribal reservations regarding the sales tax exemption on motor vehicle purchases. To qualify for the exempt...
The Minnesota Department of Revenue provided information for eligible residents of Minnesota Tribal reservations regarding the sales tax exemption on motor vehicle purchases. To qualify for the exempt...
MS - Pascagoula restaurant tax extended
Mississippi has enacted legislation extending the repeal date of the city of Pascagoula's tax on the gross proceeds from the sale of prepared foods in restaurants to July 1, 2029. Ch. 923 (H.B. 1654),...
Mississippi has enacted legislation extending the repeal date of the city of Pascagoula's tax on the gross proceeds from the sale of prepared foods in restaurants to July 1, 2029. Ch. 923 (H.B. 1654),...
MO - Reminder issued on show-me green tax holiday
The Missouri Department of Revenue reminds taxpayers that the annual Show-Me Green Sales Tax Holiday runs from April 19 through April 25, 2025. During the holiday period, purchases of new qualifying E...
The Missouri Department of Revenue reminds taxpayers that the annual Show-Me Green Sales Tax Holiday runs from April 19 through April 25, 2025. During the holiday period, purchases of new qualifying E...
MT - Claim deadline set for natural disaster property tax relief
Montana has enacted an amendment setting a deadline for filing a claim for property tax relief following a natural disaster. Taxpayers must file a claim for the adjustment to taxable value within 2 ye...
Montana has enacted an amendment setting a deadline for filing a claim for property tax relief following a natural disaster. Taxpayers must file a claim for the adjustment to taxable value within 2 ye...
NE - Local tax rate guide issued
The Nebraska Department of Revenue has released a list of local sales and use tax rates in effect as of July 1, 2025. The table includes the new Good Life District (GLD) local sales and use taxes in G...
The Nebraska Department of Revenue has released a list of local sales and use tax rates in effect as of July 1, 2025. The table includes the new Good Life District (GLD) local sales and use taxes in G...
NV - Regulation on reduction of taxable value amended
Nevada has amended its regulation on the deduction of obsolescence from the taxable value of property. In determining the amount of obsolescence to be deducted, the State Board and the county boards o...
Nevada has amended its regulation on the deduction of obsolescence from the taxable value of property. In determining the amount of obsolescence to be deducted, the State Board and the county boards o...
NH - Department reminds taxpayers of interest and dividends tax repeal
The New Hampshire Department of Revenue Administration reminds taxpayers that the Interest and Dividends Tax is repealed effective January 1, 2025. Technical Information Release TIR 2025-001, New Ham...
The New Hampshire Department of Revenue Administration reminds taxpayers that the Interest and Dividends Tax is repealed effective January 1, 2025. Technical Information Release TIR 2025-001, New Ham...
NJ - Tobacco distributor must use actual price
The New Jersey Tax Court determined that a taxpayer was a "distributor," under the Tobacco and Vapors Product Tax (TPT) Act, so was not required to purchase tobacco directly from a manufacturer to u...
The New Jersey Tax Court determined that a taxpayer was a "distributor," under the Tobacco and Vapors Product Tax (TPT) Act, so was not required to purchase tobacco directly from a manufacturer to u...
NM - High-wage jobs tax credit threshold job definition modified
New Mexico has enacted legislation making a minor adjustment to the high-wage jobs tax credit by changing the definition of a “threshold job.” Threshold jobs are used in the tax credit to track a ...
New Mexico has enacted legislation making a minor adjustment to the high-wage jobs tax credit by changing the definition of a “threshold job.” Threshold jobs are used in the tax credit to track a ...
NY - Individual entitled to earned income and child credits based on documents and testimony
An individual was eligible for the New York earned income credit (EIC) because credible testimony, combined with documents in the record, substantiated his reported income. In addition, a combination ...
An individual was eligible for the New York earned income credit (EIC) because credible testimony, combined with documents in the record, substantiated his reported income. In addition, a combination ...
NC - Taxpayer’s petition barred by state’s sovereign immunity
A taxpayer’s petition challenging a North Carolina sales and use tax assessment was barred by the doctrine of sovereign immunity because the petition was untimely filed. In this matter, the taxpayer...
A taxpayer’s petition challenging a North Carolina sales and use tax assessment was barred by the doctrine of sovereign immunity because the petition was untimely filed. In this matter, the taxpayer...
ND - Agricultural exemption modified to include certain crop storage
The North Dakota property tax exemption for farm structures and improvements on agricultural lands is amended to include a structure within the corporate limits of a city if it is owned by a farmer, u...
The North Dakota property tax exemption for farm structures and improvements on agricultural lands is amended to include a structure within the corporate limits of a city if it is owned by a farmer, u...
OH - Premium cigar tax rate announced
The Ohio Department of Taxation has announced that beginning July 1, 2025, the new maximum tax amount on premium cigars is $0.65. Ohio Tax Alert, Ohio Department of Taxation, April 14, 2025...
The Ohio Department of Taxation has announced that beginning July 1, 2025, the new maximum tax amount on premium cigars is $0.65. Ohio Tax Alert, Ohio Department of Taxation, April 14, 2025...
OK - Local tax rate changes announced
The Oklahoma Tax Commission has announced local sales and use tax rate changes effective July 1, 2025. Choctaw will increases its local rate from 4.25% to 5.25%. Wagoner County increases its local rat...
The Oklahoma Tax Commission has announced local sales and use tax rate changes effective July 1, 2025. Choctaw will increases its local rate from 4.25% to 5.25%. Wagoner County increases its local rat...
OR - IRC conformity bill advances
The Oregon House passed a bill that would update the state's income tax Internal Revenue Code conformity date to December 31, 2024. The bill now goes to the Oregon Senate. H.B. 2092, as passed by the...
The Oregon House passed a bill that would update the state's income tax Internal Revenue Code conformity date to December 31, 2024. The bill now goes to the Oregon Senate. H.B. 2092, as passed by the...
PA - Administration launches online petition center for taxpayers to file appeals
Pennsylvania launched a new online platform to provide an improved tax appeals process for taxpayers. The new Board of Appeals Online Petition Center offers an improved user interface, a feature to ...
Pennsylvania launched a new online platform to provide an improved tax appeals process for taxpayers. The new Board of Appeals Online Petition Center offers an improved user interface, a feature to ...
RI - Taxpayers reminded of 2025 LLC filing requirements
The Rhode Island Department of Revenue Division of Taxation has issued a notice summarizing the 2025 income tax filing requirements for LLCs. Notice 2025-01, Rhode Island Division of Taxation, Februa...
The Rhode Island Department of Revenue Division of Taxation has issued a notice summarizing the 2025 income tax filing requirements for LLCs. Notice 2025-01, Rhode Island Division of Taxation, Februa...
SC - State per capita income figure announced
South Carolina announced that the most recently available state per capita income figure is $59,995. The figure is important because various income, sales and use, and property tax incentives require ...
South Carolina announced that the most recently available state per capita income figure is $59,995. The figure is important because various income, sales and use, and property tax incentives require ...
SD - Revised maximum property tax levies for school districts enacted
For South Dakota property taxes payable in 2026, and for each year thereafter, the maximum levy for school district general education funds the limit per $1,000 of taxable valuation is:a total of $5.2...
For South Dakota property taxes payable in 2026, and for each year thereafter, the maximum levy for school district general education funds the limit per $1,000 of taxable valuation is:a total of $5.2...
TN - Natural disaster relief refunds discussed
Tennessee issued a reminder that it provides individuals affected by any federally declared natural disaster occurring in the state with refunds for sales tax paid on certain items used to restore, re...
Tennessee issued a reminder that it provides individuals affected by any federally declared natural disaster occurring in the state with refunds for sales tax paid on certain items used to restore, re...
TX - Logging road construction and maintenance costs
The Texas Comptroller issued a private letter ruling that finds that a taxpayer's logging road construction and maintenance costs can be deducted as part of the taxpayer's cost of goods sold (COGS) wh...
The Texas Comptroller issued a private letter ruling that finds that a taxpayer's logging road construction and maintenance costs can be deducted as part of the taxpayer's cost of goods sold (COGS) wh...
UT - Guidance for telecommunications service providers revised
The Utah State Tax Commission has revised a publication that provides sales and use tax information for telecommunications (telecom) service providers. Telecom services that originate and terminate wi...
The Utah State Tax Commission has revised a publication that provides sales and use tax information for telecommunications (telecom) service providers. Telecom services that originate and terminate wi...
VT - Rooms tax publication revised
Vermont released a revised version of its publication covering rooms taxes for business. The publication provides guidance to businesses regarding the circumstances under which the 9% rooms tax or the...
Vermont released a revised version of its publication covering rooms taxes for business. The publication provides guidance to businesses regarding the circumstances under which the 9% rooms tax or the...
VA - Definitions of “educational purposes” and “institutions of learning” provided for exemption for public libraries or institutions of learning
Enacted Virginia legislation provides definitions of "educational purposes" and "institutions of learning" for purposes of the real property tax exemption for public libraries or institutions of l...
Enacted Virginia legislation provides definitions of "educational purposes" and "institutions of learning" for purposes of the real property tax exemption for public libraries or institutions of l...
WA - Newspaper and digital content exemption subject to annual report requirement
A business claiming the Washington business and occupation (B&O) exemption for newspaper or digital content publication must file an annual tax performance report. If this requirement is not met, ...
A business claiming the Washington business and occupation (B&O) exemption for newspaper or digital content publication must file an annual tax performance report. If this requirement is not met, ...
WV - Acute care healthcare provider tax payment deadline extended
West Virginia is extending the April 15, 2025 payment deadline for the acute care healthcare provider tax by 30 days to May 15, 2025. The state will waive penalties and interest on unpaid tax liabilit...
West Virginia is extending the April 15, 2025 payment deadline for the acute care healthcare provider tax by 30 days to May 15, 2025. The state will waive penalties and interest on unpaid tax liabilit...
WI - Untimely submission of petition for review dismissed by commission
The Wisconsin Tax Appeals Commission dismissed a petition for review due to its untimely submission. The Department of Revenue had issued two Notices of Office Audit Amount Due to the petitioners. In ...
The Wisconsin Tax Appeals Commission dismissed a petition for review due to its untimely submission. The Department of Revenue had issued two Notices of Office Audit Amount Due to the petitioners. In ...
WY - Order of application of property tax exemptions provided
Wyoming has enacted legislation specifying the order in which a taxpayer should apply property tax exemptions when multiple property tax exemptions apply to the same property. The legislation states t...
Wyoming has enacted legislation specifying the order in which a taxpayer should apply property tax exemptions when multiple property tax exemptions apply to the same property. The legislation states t...
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