Tax Alerts
Tax Briefing(s)
2026 Post-Filing Season Update2025 Tax Year-in-Review2025 Year-End Tax PlanningOne Big Beautiful Bill Act (Signed Into Law July 4, 2025)
Information Return Filers Must Move From FIRE to IRIS for 2027 Filing Season (IR 2026-99)
The IRS has reminded information return filers that the Filing Information Returns Electronically (FIRE) system will be retired before the 2027 filing season. Therefore, filers who currently use FIRE ...
The IRS has reminded information return filers that the Filing Information Returns Electronically (FIRE) system will be retired before the 2027 filing season. Therefore, filers who currently use FIRE ...
IRS Urges Taxpayers to Protect Tax Records Before Disasters (IR 2026-104)
The IRS has reminded individuals, businesses and tax professionals to protect important tax and financial records before a disaster occurs. The reminder, issued during National Preparedness Month, exp...
The IRS has reminded individuals, businesses and tax professionals to protect important tax and financial records before a disaster occurs. The reminder, issued during National Preparedness Month, exp...
IRS Highlights Online Tools for Taxpayers, Businesses and Tax Professionals (IR 2026-102)
The president has declared a federal disaster area in Washington due to wildfires that began on July 31, 2026. The disaster areas include the following county:Douglas.Taxpayers who live or have a busi...
The president has declared a federal disaster area in Washington due to wildfires that began on July 31, 2026. The disaster areas include the following county:Douglas.Taxpayers who live or have a busi...
IRS Urges Workers and Employers to Review Payroll Tax Responsibilities (IR 2026-105)
The IRS has encouraged workers and employers to review federal income tax withholding and payroll responsibilities ahead of National Payroll Week. Observed September 7 through 11, the week recognizes ...
The IRS has encouraged workers and employers to review federal income tax withholding and payroll responsibilities ahead of National Payroll Week. Observed September 7 through 11, the week recognizes ...
Direct Pay Offers Free Way to Pay Federal Taxes (IR 2026-109)
The IRS reminded taxpayers with bank accounts that Direct Pay can be used to pay federal taxes from a checking or savings account. The service is available on IRS.gov, and taxpayers do not need to s...
The IRS reminded taxpayers with bank accounts that Direct Pay can be used to pay federal taxes from a checking or savings account. The service is available on IRS.gov, and taxpayers do not need to s...
IRS Warns of Fake Tribal Tax Credits (IR 2026-112)
The IRS warned taxpayers, tribal communities, businesses and tax professionals about promoters selling fake “Tribal Tax Credits” that do not exist under federal law. Promoters may claim these cred...
The IRS warned taxpayers, tribal communities, businesses and tax professionals about promoters selling fake “Tribal Tax Credits” that do not exist under federal law. Promoters may claim these cred...
AL - Semmes increases rental tax rates
Alabama announced rental tax rate increases in Semmes effective October 1, 2026. The rental tax rate increased from 2.5% to 4.5% for leases or rentals of tangible personal property, automotive vehicle...
Alabama announced rental tax rate increases in Semmes effective October 1, 2026. The rental tax rate increased from 2.5% to 4.5% for leases or rentals of tangible personal property, automotive vehicle...
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 - Local tax rate changes announced
The following Arkansas local sales tax rate changes are effective January 1, 2027:The city of Harrison decreases its sales and use tax to 1.0%.Boone County decreases its sales and use tax to 1.0%.Lafa...
The following Arkansas local sales tax rate changes are effective January 1, 2027:The city of Harrison decreases its sales and use tax to 1.0%.Boone County decreases its sales and use tax to 1.0%.Lafa...
CA - Historical property interest component for 2027 Lien date announced
The interest component of the capitalization rate used in the valuation of enforceably restricted historical property for the 2027 assessment year is 6.75% for California property tax purposes.Prefere...
The interest component of the capitalization rate used in the valuation of enforceably restricted historical property for the 2027 assessment year is 6.75% for California property tax purposes.Prefere...
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 - E911 wireless surcharge increases October 1
Delaware is increasing the emergency 911 system surcharge (E911) on the retail sale of prepaid wireless services from $0.60 to $0.90, effective beginning October 1, 2026. Retailers selling prepaid wir...
Delaware is increasing the emergency 911 system surcharge (E911) on the retail sale of prepaid wireless services from $0.60 to $0.90, effective beginning October 1, 2026. Retailers selling prepaid wir...
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 - Dyed diesel fuel may be used for agricultural activities
Beginning October 6, 2026, and pursuant to Executive Order 26-201 of Florida Gov. Ron DeSantis and the Order of Emergency Waiver/Deviation #26-33-DOR-001 by the Florida Department of Revenue, dyed die...
Beginning October 6, 2026, and pursuant to Executive Order 26-201 of Florida Gov. Ron DeSantis and the Order of Emergency Waiver/Deviation #26-33-DOR-001 by the Florida Department of Revenue, dyed die...
GA - Due dates posted for 2027
Georgia has posted the return and remittance due dates for sales and use tax returns in 2027. Dates are provided for monthly, quarterly and annual returns. Sales and Use Tax Due Dates, Georgia Departm...
Georgia has posted the return and remittance due dates for sales and use tax returns in 2027. Dates are provided for monthly, quarterly and annual returns. Sales and Use Tax Due Dates, Georgia Departm...
HI - Taxpayers reminded of extension and disaster relief deadlines
The Hawaii Department of Taxation reminds taxpayers of upcoming tax deadlines, including those for routine income tax, general excise tax (GET), and transient accommodations tax (TAT) filings, as well...
The Hawaii Department of Taxation reminds taxpayers of upcoming tax deadlines, including those for routine income tax, general excise tax (GET), and transient accommodations tax (TAT) filings, as well...
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 - Penalty relief for dyed diesel used in farming announced
Illinois announced temporary penalty relief for the use of dyed diesel fuel on state highways and roads for farming and agricultural purposes. The state does not assess motor fuel tax on end-users of ...
Illinois announced temporary penalty relief for the use of dyed diesel fuel on state highways and roads for farming and agricultural purposes. The state does not assess motor fuel tax on end-users of ...
IN - Guidance issued on computation of withholding for State and County income tax
Updated guidance is issued regarding the computation of withholding for state and county income tax to assist withholding agents determine the correct amount of Indiana county income tax to withhold f...
Updated guidance is issued regarding the computation of withholding for state and county income tax to assist withholding agents determine the correct amount of Indiana county income tax to withhold f...
IA - Corporate tax rates remain the same
Iowa has determined that corporate income tax rates for 2027 will remain the same as for tax years beginning in 2026.What are the rates in 2027?The rates for 2027 will be:5.5%, $0 - $25,000;5.5%, $25,...
Iowa has determined that corporate income tax rates for 2027 will remain the same as for tax years beginning in 2026.What are the rates in 2027?The rates for 2027 will be:5.5%, $0 - $25,000;5.5%, $25,...
KS - Guidance issued on alternative fuel and ethanol retailer credits
Kansas issued guidance discussing legislation that:repeals the corporate income tax credit for alternative fuel motor vehicles and fueling stations on January 1, 2027; andestablishes new income tax cr...
Kansas issued guidance discussing legislation that:repeals the corporate income tax credit for alternative fuel motor vehicles and fueling stations on January 1, 2027; andestablishes new income tax cr...
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 - Interest rate on overpayment and underpayment of taxes announced
The interest rate on the underpayment and overpayment of Michigan taxes for the period of January 1, 2027 through June 30, 2027 is 7.77%. Revenue Administrative Bulletin 2026-10, Michigan Department o...
The interest rate on the underpayment and overpayment of Michigan taxes for the period of January 1, 2027 through June 30, 2027 is 7.77%. Revenue Administrative Bulletin 2026-10, Michigan Department o...
MN - Conformity bill bulletin issued
Minnesota issued a legislative bulletin on the Internal Revenue Code (IRC) conformity-related changes enacted in Article 1 of Ch. 128 (H.F. 2438), Laws 2026. Provisions discussed in the bulletin inclu...
Minnesota issued a legislative bulletin on the Internal Revenue Code (IRC) conformity-related changes enacted in Article 1 of Ch. 128 (H.F. 2438), Laws 2026. Provisions discussed in the bulletin inclu...
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 - Governor expands order providing transportation cost relief to farmers and truckers
Missouri Gov. Mike Kehoe issued an executive order expanding a previously issued executive order Executive Order 26-19, allowing the highway use of dyed diesel fuel for all motor vehicles operating fo...
Missouri Gov. Mike Kehoe issued an executive order expanding a previously issued executive order Executive Order 26-19, allowing the highway use of dyed diesel fuel for all motor vehicles operating fo...
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 - Governor signs executive order allowing use of dyed diesel fuel for highway use
Nebraska Governor Jim Pillen has issued an executive order permitting highway-registered vehicles to hold, sell, or use untaxed, dyed diesel fuel without facing state fines or penalties. Furthermore, ...
Nebraska Governor Jim Pillen has issued an executive order permitting highway-registered vehicles to hold, sell, or use untaxed, dyed diesel fuel without facing state fines or penalties. Furthermore, ...
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 - Rules regarding new regulations, cigarette taxes amended
The New Mexico Department of Taxation and Revenue has adopted amended rules effective September 22, 2026. These are its rule about promulgation of regulations and its general rule about its cigarette ...
The New Mexico Department of Taxation and Revenue has adopted amended rules effective September 22, 2026. These are its rule about promulgation of regulations and its general rule about its cigarette ...
NY - Notice of disallowance canceled for lack of rational basis
New York granted a taxpayer’s petition and canceled a notice of disallowance that denied a 2017 refund claim for New York State and New York City personal income taxes. The Division of Taxation had ...
New York granted a taxpayer’s petition and canceled a notice of disallowance that denied a 2017 refund claim for New York State and New York City personal income taxes. The Division of Taxation had ...
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 October 1, 2026: (1) the city of Kindred will remove its maximum tax (refund cap); (2) the city of Minot will increas...
North Dakota has announced the following local sales and use tax changes effective October 1, 2026: (1) the city of Kindred will remove its maximum tax (refund cap); (2) the city of Minot will increas...
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 - Proposed rule would exempt healthcare technology systems
Texas announced a proposed sales and use tax rule change that would end tax on charges for electronic health record (EHR) systems, electronic medical record (EMR) systems, patient portals, and other h...
Texas announced a proposed sales and use tax rule change that would end tax on charges for electronic health record (EHR) systems, electronic medical record (EMR) systems, patient portals, and other h...
UT - Local tax rate changes announced
The Utah State Tax Commission announced the following local sales and use tax rate changes, effective October 1, 2026.Emergency Services TaxWashington City and Hildale (Washington County) impose a 0.3...
The Utah State Tax Commission announced the following local sales and use tax rate changes, effective October 1, 2026.Emergency Services TaxWashington City and Hildale (Washington County) impose a 0.3...
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 - Classification of affiliate income was genuine issue of material fact preventing conclusion regarding taxpayer's nexus
A summary judgment in favor of the Washington Department of Revenue was reversed in a case relating to the business and occupation(B&O) tax liability of a Colorado corporation with affiliates invo...
A summary judgment in favor of the Washington Department of Revenue was reversed in a case relating to the business and occupation(B&O) tax liability of a Colorado corporation with affiliates invo...
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 - Municipality not entitled to full party status
The Wisconsin Tax Appeals Commission has determined that when a person is not aggrieved by a decision of the Board of Assessors, the Commission lacks jurisdiction to hear their appeal. Municipalities ...
The Wisconsin Tax Appeals Commission has determined that when a person is not aggrieved by a decision of the Board of Assessors, the Commission lacks jurisdiction to hear their appeal. Municipalities ...
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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