Tax Alerts
Tax Briefing(s)
2026 Year-End Tax Planning2026 Post-Filing Season UpdateOne Big Beautiful Bill Act (Signed Into Law July 4, 2025)
IRS Begins Issuing Automatic Adoption Tax Credit Refunds (IR-2026-123)
The IRS has begun issuing refunds to more than 50,000 taxpayers who benefited from the adoption tax credit carryforward from prior years. Most eligible taxpayers are expected to receive their refunds ...
The IRS has begun issuing refunds to more than 50,000 taxpayers who benefited from the adoption tax credit carryforward from prior years. Most eligible taxpayers are expected to receive their refunds ...
IRS Extends Relief for Taxpayers Affected by Terrorist Action in Israel; Deadlines Postponed (Notice 2026-63; IR 2026-116)
The IRS has provided relief under Code Sec. 7508A for persons determined to be affected by the terroristic action in the State of Israel throughout 2025 and 2026. Affected taxpayers have until Septemb...
The IRS has provided relief under Code Sec. 7508A for persons determined to be affected by the terroristic action in the State of Israel throughout 2025 and 2026. Affected taxpayers have until Septemb...
IRS Urges Taxpayers to Strengthen Cybersecurity Practices (IR 2026-119)
The IRS has encouraged taxpayers, tax professionals and organizations to improve their online security during Cybersecurity Awareness Month. To help protect sensitive information, the IRS, the Cyberse...
The IRS has encouraged taxpayers, tax professionals and organizations to improve their online security during Cybersecurity Awareness Month. To help protect sensitive information, the IRS, the Cyberse...
IRS Launches Mobile App Expanding Access to Refund, Payment, Transcript, and Individual Online Account Services (IR 2026-114)
The IRS announced a new free mobile app that replaces IRS2Go and expands secure mobile access to selected Individual Online Account services for taxpayers. Beginning September 25, 2026, users can sign...
The IRS announced a new free mobile app that replaces IRS2Go and expands secure mobile access to selected Individual Online Account services for taxpayers. Beginning September 25, 2026, users can sign...
Final Regulations Issued Increasing the User Fee on an Estate Tax Closing Letter (TD 10055)
The IRS finalized regulations increasing the user fee imposed on a request for the issuance of an estate tax closing letter (IRS Letter 627) to $76. The increased fee applies to requests for estate ta...
The IRS finalized regulations increasing the user fee imposed on a request for the issuance of an estate tax closing letter (IRS Letter 627) to $76. The increased fee applies to requests for estate ta...
AL - Department to administer, collect opelika’s local taxes
Alabama announced that the Alabama Department of Revenue will administer and collect the City of Opelika’s local sales and use, rental, and lodging taxes beginning November 1, 2026. The first return...
Alabama announced that the Alabama Department of Revenue will administer and collect the City of Opelika’s local sales and use, rental, and lodging taxes beginning November 1, 2026. The first return...
AK - Anchorage responsible for natural gas production tax obligations
A dispute arose over how to calculate tax credits for the Municipality of Anchorage’s natural gas production. Alaska law taxes the production of natural gas, while also allowing gas producers to cla...
A dispute arose over how to calculate tax credits for the Municipality of Anchorage’s natural gas production. Alaska law taxes the production of natural gas, while also allowing gas producers to cla...
AZ - Local tax rate table released
Arizona's Department of Revenue released the transaction privilege tax (TPT) rate chart effective November 1, 2026. There are no rate changes noted. Transaction Privilege and Other Tax Rate Tables, Ar...
Arizona's Department of Revenue released the transaction privilege tax (TPT) rate chart effective November 1, 2026. There are no rate changes noted. Transaction Privilege and Other Tax Rate Tables, Ar...
AR - Executive order allowing farmers and forestry businesses to use dyed diesel fuel on highways extended
Arkansas Governor, Sarah Huckabee Sanders, has extended her executive order temporarily suspending motor fuel tax penalties on the use of dyed diesel fuel for highway use and on the mixing of dyed die...
Arkansas Governor, Sarah Huckabee Sanders, has extended her executive order temporarily suspending motor fuel tax penalties on the use of dyed diesel fuel for highway use and on the mixing of dyed die...
CA - Alternative minimum tax liability could be offset by research credits
A taxpayer could use California research credits to reduce its corporate alternative minimum tax (AMT) liability. Under California corporate tax law, taxpayers are allowed to use research credits to r...
A taxpayer could use California research credits to reduce its corporate alternative minimum tax (AMT) liability. Under California corporate tax law, taxpayers are allowed to use research credits to r...
CO - Bulk address lookup feature temporarily suspended
Colorado will temporarily pause its Sales and Use Tax System (SUTS) bulk address lookup feature beginning September 29, 2026, because system utilization has far exceeded statutory budget allocations. ...
Colorado will temporarily pause its Sales and Use Tax System (SUTS) bulk address lookup feature beginning September 29, 2026, because system utilization has far exceeded statutory budget allocations. ...
CT - Quarterly disaggregated sales tax report filing required beginning October 2026
Beginning October 1, 2026, all retailers in Connecticut that file a consolidated sales and use tax return are required to file a Quarterly Disaggregated Sales Tax Report in addition to their sales and...
Beginning October 1, 2026, all retailers in Connecticut that file a consolidated sales and use tax return are required to file a Quarterly Disaggregated Sales Tax Report in addition to their sales and...
DE - Effective date for organ transplantation credit announced
Delaware announced the credit for employers that provide paid time off to employees who donate an organ or bone marrow for transplantation will take effect beginning with the 2026 tax year. Eligible e...
Delaware announced the credit for employers that provide paid time off to employees who donate an organ or bone marrow for transplantation will take effect beginning with the 2026 tax year. Eligible e...
DC - Guidance for appealing FMV by recorder issued
The District of Columbia has issued guidance discussing the procedure for appealing determinations of fair market value (FMV) by the recorder of deeds for imposing recordation and/or transfer taxes fo...
The District of Columbia has issued guidance discussing the procedure for appealing determinations of fair market value (FMV) by the recorder of deeds for imposing recordation and/or transfer taxes fo...
FL - Interest rates announced for first half of 2027
Effective January 1, 2027, through June 30, 2027, the floating interest rate applicable to underpayments (deficiencies) and late payments of taxes administered by the Florida Department of Revenue rem...
Effective January 1, 2027, through June 30, 2027, the floating interest rate applicable to underpayments (deficiencies) and late payments of taxes administered by the Florida Department of Revenue rem...
GA - Penalty waiver for dyed fuel oil extended through November 2026
Georgia updated its motor fuels tax guidance to extend the temporary waiver of state penalties for selling or delivering dyed fuel oil and for consuming dyed fuel oil in on-road vehicles or for highwa...
Georgia updated its motor fuels tax guidance to extend the temporary waiver of state penalties for selling or delivering dyed fuel oil and for consuming dyed fuel oil in on-road vehicles or for highwa...
HI - Third party rent collector filing requirements guidance updated
Hawaii released updated guidance on the filing requirements for third-party rent collectors. Third-party rent collectors have three filing options: (1) file Form RCA-1 with the first page of the rent ...
Hawaii released updated guidance on the filing requirements for third-party rent collectors. Third-party rent collectors have three filing options: (1) file Form RCA-1 with the first page of the rent ...
ID: Reminder issued on exemption for small sellers
daho residents are reminded about previously enacted legislation that provides a sales and use tax exemption for certain small sellers with annual sales of $5,000 or less. The exemption is effective J...
daho residents are reminded about previously enacted legislation that provides a sales and use tax exemption for certain small sellers with annual sales of $5,000 or less. The exemption is effective J...
IL - Guidance updated on W-2 and 1099 filing and storage requirements
Illinois updated guidance on W-2 and 1099 filing and storage requirements, including electronic filing requirements, for employers and other taxpayers subject to income tax withholding. The publicatio...
Illinois updated guidance on W-2 and 1099 filing and storage requirements, including electronic filing requirements, for employers and other taxpayers subject to income tax withholding. The publicatio...
IN - Water utility granted partial summary judgment on manufacturing equipment exemption
A water and wastewater utility company was granted partial summary judgment with regard to the sales and use tax manufacturing equipment exemption as it related to the "first mile" of piping and pipe ...
A water and wastewater utility company was granted partial summary judgment with regard to the sales and use tax manufacturing equipment exemption as it related to the "first mile" of piping and pipe ...
IA - Vapor products directory publication date set
The Iowa Department of Revenue plans to publish the first Vapor Products Directory on Monday, November 16, 2026. The directory will be in effect once published, and only those vapor products included ...
The Iowa Department of Revenue plans to publish the first Vapor Products Directory on Monday, November 16, 2026. The directory will be in effect once published, and only those vapor products included ...
KS - Local transient guest tax rate changes for October 1 announced
Kansas announced local transient guest tax rate changes for the third quarter of 2026. Effective October 1, 2026, the transient guest tax rates are:5% for the City of Sabetha;6.5% for the City of Oakl...
Kansas announced local transient guest tax rate changes for the third quarter of 2026. Effective October 1, 2026, the transient guest tax rates are:5% for the City of Sabetha;6.5% for the City of Oakl...
KY - Standard deduction announced for 2027 tax year
Kentucky announced that the individual income tax standard deduction is $3,470 for the 2027 tax year. News, Kentucky Department of Revenue, September 11, 2026...
Kentucky announced that the individual income tax standard deduction is $3,470 for the 2027 tax year. News, Kentucky Department of Revenue, September 11, 2026...
LA - Change in procedure for roof tax credit announced
The Louisiana Department of Revenue has announced that a preliminary fortified home evaluation is no longer required to qualify for the fortified roof tax credit against personal income tax. Revenue I...
The Louisiana Department of Revenue has announced that a preliminary fortified home evaluation is no longer required to qualify for the fortified roof tax credit against personal income tax. Revenue I...
ME - PTE tax filing and estimated payment information issued
Maine Revenue Services has issued information on pass-through entity tax filing and estimated payments, including revised withholding tables and an estimated payment worksheet.The pass-through entity ...
Maine Revenue Services has issued information on pass-through entity tax filing and estimated payments, including revised withholding tables and an estimated payment worksheet.The pass-through entity ...
MD - Redemption required payment of delinquent taxes but not future taxes
The Appellate Court of Maryland has ruled that to redeem property sold at a tax sale, property taxes delinquent and in arrears must be paid. In this case, because 2024-2025 taxes were not in arrears o...
The Appellate Court of Maryland has ruled that to redeem property sold at a tax sale, property taxes delinquent and in arrears must be paid. In this case, because 2024-2025 taxes were not in arrears o...
MA - Two month suspension for gas and diesel tax proposed
Massachusetts Governor Maura Healey proposed legislation to suspend the state's 24¢ per-gallon motor fuels tax on gas and diesel for two months beginning seven days after the bill is signed. The legi...
Massachusetts Governor Maura Healey proposed legislation to suspend the state's 24¢ per-gallon motor fuels tax on gas and diesel for two months beginning seven days after the bill is signed. The legi...
MI - Guidance issued on tax treatment of certain trade-ins
For purposes of determining sales tax, the Michigan Department of Treasury has updated guidance on the exclusion for certain trade-ins. Credit for core charges attributable to a recycling fee, deposit...
For purposes of determining sales tax, the Michigan Department of Treasury has updated guidance on the exclusion for certain trade-ins. Credit for core charges attributable to a recycling fee, deposit...
MN - Grand rapids sales and use tax ending
Starting January 1, 2027, the 0.5% Grand Rapids sales and use tax will no longer apply within the city of Grand Rapids. The general sales and use tax rate in the city will remain at 6.875% plus any ot...
Starting January 1, 2027, the 0.5% Grand Rapids sales and use tax will no longer apply within the city of Grand Rapids. The general sales and use tax rate in the city will remain at 6.875% plus any ot...
MS - Ackerman restaurant tax imposed
Mississippi announced that restaurants within the corporate limits of the City of Ackerman must collect the miscellaneous Ackerman Tourism and Parks and Recreation Tax beginning October 1, 2026. The M...
Mississippi announced that restaurants within the corporate limits of the City of Ackerman must collect the miscellaneous Ackerman Tourism and Parks and Recreation Tax beginning October 1, 2026. The M...
MO - Various rules on filing returns rescinded
The Missouri Department of Revenue rescinded the following sales and use tax rules because they are no longer necessary as they just repeat statutes:12 CSR 10-103.180, Filing Final Return;12 CSR 10-10...
The Missouri Department of Revenue rescinded the following sales and use tax rules because they are no longer necessary as they just repeat statutes:12 CSR 10-103.180, Filing Final Return;12 CSR 10-10...
MT - Shareholder promissory notes were not straight debt
Taxpayers appealed a final decision by the Montana Department of Revenue (Department) denying a deduction for interest paid on shareholder promissory notes (Subject Transactions). The Department concl...
Taxpayers appealed a final decision by the Montana Department of Revenue (Department) denying a deduction for interest paid on shareholder promissory notes (Subject Transactions). The Department concl...
NE - Local tax rate changes announced
The Nebraska Department of Revenue has announced that beginning January 1, 2027, the village of Winside will impose a 1% local sales and use tax rate. In addition, Eagle and Hay Springs will increase ...
The Nebraska Department of Revenue has announced that beginning January 1, 2027, the village of Winside will impose a 1% local sales and use tax rate. In addition, Eagle and Hay Springs will increase ...
NV - Governor signs executive order on data center development
Nevada Gov. Joe Lombardo signed an Executive Order that establishes the Nevada Standard for Responsible Data Center Development. The Order bars the Governor’s Office of Economic Development Board fr...
Nevada Gov. Joe Lombardo signed an Executive Order that establishes the Nevada Standard for Responsible Data Center Development. The Order bars the Governor’s Office of Economic Development Board fr...
NH - Interest rates unchanged for 2027
The interest rates for the underpayment and overpayment of New Hampshire taxes administered by the Department of Revenue Administration are unchanged for calendar year 2027. The interest rate for unde...
The interest rates for the underpayment and overpayment of New Hampshire taxes administered by the Department of Revenue Administration are unchanged for calendar year 2027. The interest rate for unde...
NJ - Net operating loss deduction temporarily capped
New Jersey is temporarily capping the corporate business tax net operating loss deduction at $1 million, for privilege periods ending on or after July 31, 2026 but before July 31, 2030. For privilege ...
New Jersey is temporarily capping the corporate business tax net operating loss deduction at $1 million, for privilege periods ending on or after July 31, 2026 but before July 31, 2030. For privilege ...
NM - Flood-harmed businesses granted filing and payment extensions
New Mexico granted additional filing and payment extensions to Jan. 25, 2027, without penalty or interest, for businesses harmed by October flooding that owe gross receipts, compensating, withholding,...
New Mexico granted additional filing and payment extensions to Jan. 25, 2027, without penalty or interest, for businesses harmed by October flooding that owe gross receipts, compensating, withholding,...
NY - Credit for volunteer firefighters and ambulance workers increased
New York has increased the personal income tax credit for volunteer firefighters and ambulance workers from $200 to $800 for eligible individual taxpayers, and from $400 to $1,600 for eligible married...
New York has increased the personal income tax credit for volunteer firefighters and ambulance workers from $200 to $800 for eligible individual taxpayers, and from $400 to $1,600 for eligible married...
NC: Guidance issued on weight-based snuff tax, alternative nicotine products tax, and inventory tax
Guidance is issued regarding recently enacted legislation, effective July 1, 2025, that changed the North Carolina excise tax rate methodology for snuff, imposed a new excise tax on alternative nicoti...
Guidance is issued regarding recently enacted legislation, effective July 1, 2025, that changed the North Carolina excise tax rate methodology for snuff, imposed a new excise tax on alternative nicoti...
ND - Local rate changes announced
North Dakota has announced the following local sales and use tax changes effective January 1, 2027:the city of Arnegard will impose a city sales, use, and gross receipts tax of 1%;the city of Bottinea...
North Dakota has announced the following local sales and use tax changes effective January 1, 2027:the city of Arnegard will impose a city sales, use, and gross receipts tax of 1%;the city of Bottinea...
OH - Corporate dissolution, consolidation, merger, or conversion requirement changes discussed
Ohio issued corporate income tax guidance clarifying dissolution, consolidation, merger, and conversion requirements for corporations. Ohio no longer requires a dissolving or converting corporation to...
Ohio issued corporate income tax guidance clarifying dissolution, consolidation, merger, and conversion requirements for corporations. Ohio no longer requires a dissolving or converting corporation to...
OK - Dyed diesel fuel temporarily permitted for use in farm vehicles
Governor Stitt has requested that the Oklahoma Tax Commission, Oklahoma Department of Public Safety, and the Oklahoma Corporation Commission pause enforcement of taxes, regulations, and fines levied o...
Governor Stitt has requested that the Oklahoma Tax Commission, Oklahoma Department of Public Safety, and the Oklahoma Corporation Commission pause enforcement of taxes, regulations, and fines levied o...
OR - Multnomah County preschool for all rate increase delayed
Oregon's Multnomah County delayed its Preschool for All personal income tax rate increase from January 2, 2027, to January 1, 2028. The delayed increase will add 0.8%. Ord. No. 2026-053, Laws 2026, ef...
Oregon's Multnomah County delayed its Preschool for All personal income tax rate increase from January 2, 2027, to January 1, 2028. The delayed increase will add 0.8%. Ord. No. 2026-053, Laws 2026, ef...
PA - Utility surcharge set at zero for 2027
Pennsylvania has provided notice that the Public Utility Realty Tax Act (PURTA) surcharge calculation for tax years beginning January 1, 2027 is 0 mills. No PURTA surcharge will be imposed for the tax...
Pennsylvania has provided notice that the Public Utility Realty Tax Act (PURTA) surcharge calculation for tax years beginning January 1, 2027 is 0 mills. No PURTA surcharge will be imposed for the tax...
RI - Report generated through AI and human review was taxable
A report produced by artificial intelligence and human review to help communicate needs of neurodivergent individuals to schools and other settings was subject to Rhode Island sales and use tax as a p...
A report produced by artificial intelligence and human review to help communicate needs of neurodivergent individuals to schools and other settings was subject to Rhode Island sales and use tax as a p...
SC - State per capita income figure announced
South Carolina announced that the most recently available state per capita income figure is $65,396. 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 $65,396. The figure is important because various income, sales and use, and property tax incentives require ...
SD - Tax deed properly acquired after owner failed to redeem
The South Dakota Supreme Court held that a tax-deed holder validly acquired title to the property and that the circuit court improperly allowed a former owner to redeem the property after the redempti...
The South Dakota Supreme Court held that a tax-deed holder validly acquired title to the property and that the circuit court improperly allowed a former owner to redeem the property after the redempti...
TN - Owner held personally liable for unpaid tax
A business owner was personally liable for Tennessee sales taxes a restaurant failed to remit because she was a responsible person who willfully diverted collected taxes to a source other than the sta...
A business owner was personally liable for Tennessee sales taxes a restaurant failed to remit because she was a responsible person who willfully diverted collected taxes to a source other than the sta...
TX - September 2026 certification of the average closing price of gas and oil released
The Texas Comptroller of Public Accounts has determined the average taxable price of crude oil for the reporting period July 2026 is $48.59 per barrel for the three-month period beginning on June 1, 2...
The Texas Comptroller of Public Accounts has determined the average taxable price of crude oil for the reporting period July 2026 is $48.59 per barrel for the three-month period beginning on June 1, 2...
UT - Interest rate unchanged for 2027
The Utah interest rate for the calendar year 2027 remains at 6%. Interest is calculated using the number of calendar days from the original due date of the return until the tax is paid. Generally, pay...
The Utah interest rate for the calendar year 2027 remains at 6%. Interest is calculated using the number of calendar days from the original due date of the return until the tax is paid. Generally, pay...
VT - MFTIA and MFTA rates announced for fourth quarter of 2026
The Vermont motor fuel transportation infrastructure assessment (MFTIA) rate for the fourth quarter of 2026 (October to December 2026) is $0.0691, and the motor fuel tax assessment (MFTA) rate is $0.1...
The Vermont motor fuel transportation infrastructure assessment (MFTIA) rate for the fourth quarter of 2026 (October to December 2026) is $0.0691, and the motor fuel tax assessment (MFTA) rate is $0.1...
VA - Reminder issued for tax requirements for fairs or festivals
The Virginia Department of Taxation has issued a reminder regarding sales tax requirements for sales of art, pottery, jewelry, or other items at a fair or festival.If a vendor only sells at 3 or fewer...
The Virginia Department of Taxation has issued a reminder regarding sales tax requirements for sales of art, pottery, jewelry, or other items at a fair or festival.If a vendor only sells at 3 or fewer...
WA - Local rate change announced
Beginning October 1, 2026, Washington has decreased the local sales tax in Mattawa by 0.1%, for a total rate of 8.3%. The sale or lease of motor vehicles (for up to the first 36 months) will be report...
Beginning October 1, 2026, Washington has decreased the local sales tax in Mattawa by 0.1%, for a total rate of 8.3%. The sale or lease of motor vehicles (for up to the first 36 months) will be report...
WV - Acute care hospital tax rate change announced
West Virginia announced a change to the tax rate imposed on acute care hospitals that provide Medicaid and Medicare services in the state. Effective October 1, 2026, the rate is 2.5%. Administrative N...
West Virginia announced a change to the tax rate imposed on acute care hospitals that provide Medicaid and Medicare services in the state. Effective October 1, 2026, the rate is 2.5%. Administrative N...
WI - DOR bulletin issued
The Wisconsin Department of Revenue has issued Wisconsin Tax Bulletin Number 235 (October 2026). The 50th Anniversary Bulletin includes:General Updates and Reminders;Income and Franchise Tax Updates a...
The Wisconsin Department of Revenue has issued Wisconsin Tax Bulletin Number 235 (October 2026). The 50th Anniversary Bulletin includes:General Updates and Reminders;Income and Franchise Tax Updates a...
WY - Property tax exemption standards rule amended
Wyoming adopted amendments to its rules regarding property tax exemption standards effective August 26, 2026. These amendments implement legislation effective July 1, 2026. This legislation made vario...
Wyoming adopted amendments to its rules regarding property tax exemption standards effective August 26, 2026. These amendments implement legislation effective July 1, 2026. This legislation made vario...
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