Tax

South Carolina H.3430 Extends Alcohol Server Training Deadline to May 1, 2026

South Carolina's H.3430, passed by the State Legislature in May 2025, extends the alcohol server training deadline to May 1, 2026 for anyone serving alcohol at least 10 hours per week and for managers overseeing alcohol service. The law also establishes minimum $1 million liquor liability insurance requirements for businesses open after 5 p.m., with mitigation factors that can reduce coverage by up to $500,000 for qualifying entities. Collegiate sports venues face additional requirements including forensic digital ID systems and restrictions on alcohol sales in student sections.

Oregon DOR Tax Professional Revenue Online Account Setup Guide

The Oregon Department of Revenue published step-by-step guidance for tax professionals to register and manage accounts through Revenue Online (ROL). The document walks through the seven-step registration process including customer validation, representative information, user credentials, and responsible party declarations. It also covers adding third-party access to client accounts, enabling practitioners to view tax periods, account balances, file appeals, and submit documents on behalf of clients.

Oregon Tax Law Changes and National Impacts for 2025

Oregon DOR publishes a 2025 New Law Updates page covering state tax law changes and national changes impacting Oregon taxpayers. The page provides video series links (part 1, 2, and 3 of 3) and contact information including phone (503-378-4988 or 800-356-4222) and email (questions.dor@dor.oregon.gov) for follow-up inquiries. No specific 2025 tax law provisions, effective dates, or compliance obligations are detailed in the visible page content.

North Dakota Tax Commissioner Releases 2025 Year-End Taxable Sales Data

North Dakota's taxable sales and purchases for calendar year 2025 increased 0.27% to $27.16 billion, versus $27.09 billion in 2024. Fourth quarter results showed a decrease of 2.29% compared to Q4 2024 ($7.08 billion vs. $7.24 billion). Retail trade remained the state's largest revenue category while mining and oil and gas extraction contracted notably in the second half of the year, with the Tax Commissioner citing lower commodity pricing and tariff-related impacts on purchasing activity.

Nevada Tax Distribution and Taxable Sales Statistics Reports

Nevada Department of Taxation publishes statistical publications including Consolidated Tax Distribution (CTX), Options Tax, General Distribution Statistics, Gross Revenue Comparisons, Local Government Tax Act Distribution, and Modified Business Tax Statistics covering fiscal years 2022 through 2026. Reports are available in PDF and XLSX formats and include data on cigarette tax, liquor tax, BCCRT, SCCRT, RPTT, GST, excise taxes, sales tax, local school support tax, business tax, and net proceeds of mines tax.

Nevada Commerce Tax and Sales Tax Laws Statutes Regulations Index

The Nevada Department of Taxation publishes this index of Nevada commerce and sales tax laws, statutes, and regulations. Nevada has been a full member of the Streamlined Sales and Use Tax Governing Board since April 1, 2008. The Commerce Tax is imposed on business entities with Nevada gross revenue exceeding $4,000,000 in a fiscal year, with rates based on the entity's primary industry. The Educational Choice Scholarship Program donation credit allocation for FY 2024 was $6,655,000, fully exhausted as of July 1, 2023. Recently adopted regulations include R180-24 on bonded warehouses and R052-23 on cannabis consumption lounges.

Nevada Department of Taxation News and Publications

The Nevada Department of Taxation publishes this index page of news and publications for tax year information. The page provides links to industry notifications, press releases, technical bulletins, and statistical publications covering topics including sales tax filing dates, insurance premium returns, cannabis tax obligations, liquor legislative changes, and the Modified Business Tax wage comparison resuming January 1, 2026. The page also links to Local Government Finance publications, Excise Tax publications, Tax Expenditure Reports, and the Taxpayer Bill of Rights.

Nevada Tax Forms for Commerce, Sales, and Use Tax

The Nevada Department of Taxation maintains a comprehensive online index of tax forms organized alphabetically from A through Z, covering commerce, sales, and use tax filings. The page provides downloadable PDF and XLSX forms including ACH credit instructions, affidavit forms for various exemptions (fine art, farm machinery, animal feed, patented mining claims), and annual report forms for small and large airline companies. Forms are available in both English and Spanish.

NH Rev 2400 Business Enterprise Tax Rules Amended

The NH Department of Revenue Administration readopted Rev 2400 Business Enterprise Tax rules with amendments, effective March 3, 2026. The final proposal was filed with the Office of Legislative Services on March 2, 2026. Final proposal texts including annotated and fixed versions, the cover sheet, and the report of public comment are available on the NH DOR website.

NH DRA 2026 Tax Tips and Filing Guidance

NH DRA released 2026 tax filing guidance covering multiple changes effective for tax year 2025: the Interest and Dividends Tax is repealed for periods beginning January 1, 2025; Business Enterprise Tax filing threshold increased to gross business receipts over $298,000; Business Profits Tax threshold increased to gross business income over $109,000; and a new Granite Patron of the Arts (GPA) tax credit was created allowing up to 50% credit for donations to the DNCR Division of Arts or NH Council of the Arts, applied first against BPT then BET. New Hampshire remains a static conformity state tied to the IRC in effect December 31, 2018 and has not adopted the federal One Big Beautiful Bill Act.

NH Tobacco Wholesaler Online Training March 24, 2026

The New Hampshire Department of Revenue Administration is announcing an optional virtual training opportunity for tobacco wholesalers on Tuesday, March 24, 2026 at 1:00 pm, delivered via Microsoft Teams. The session will cover wholesaler responsibilities for taxable tobacco products sold to retailers and other wholesalers, filing requirements, recent law changes, and the online filing system. Participants must email the Tobacco Group to reserve a spot and will receive the Teams link a few days before the training.

Massachusetts February Revenue Collections Total $2.336 Billion

Massachusetts DOR reported preliminary February 2026 revenue collections of $2.336 billion, representing a $208 million (9.8%) increase over February 2025 actual collections and $59 million (2.6%) above the monthly benchmark. FY2026 year-to-date collections reached approximately $26.305 billion, $817 million (3.2%) above the prior-year period and $589 million (2.3%) above the year-to-date benchmark.

Massachusetts Real Estate Sales Withholding Tax Rules for $1M+ Transactions

Starting November 1, 2025, Massachusetts withholding agents (typically closing attorneys, escrow companies, or title companies) must file Form NRW for every real estate transaction with a gross sales price of $1,000,000 or more within 10 days of closing. For nonresident sellers, withholding agents may be required to withhold tax at 4% of gross sales price (or 5% of estimated net gain under the alternative calculation), with an additional 4% on amounts exceeding the personal income surtax threshold. Sellers must complete a Transferor's Certification form before closing, even when no withholding is collected.

Massachusetts DOR Alerts Taxpayers: New Timelines for Mail Postmarking

The Massachusetts Department of Revenue issued an alert on February 20, 2026, warning taxpayers about changes to USPS mail postmarking procedures effective December 2025. Under the new procedures, mail received at post offices may not be postmarked on the day of receipt unless specifically requested at the retail counter. Tax Year 2025 Massachusetts personal income tax returns are due by April 15, 2026, and extension payments must also be made by that date to qualify for the extended filing deadline of October 15, 2026.

Legal Library - Tax Rulings, Regulations, Bulletins

The Massachusetts Department of Revenue publishes this Legal Library page describing the five categories of legal documents maintained by its Rulings and Regulations Bureau: Regulations (adopted via public hearing under M.G.L. c. 30A), Technical Information Releases (official DOR positions on tax law changes), Directives (current Department policy), Letter Rulings (advisory rulings on specific taxpayer facts), and Administrative Procedures (general departmental guidelines). The page also lists recent additions, proposed regulations open for public comment, and contact information for the Rulings and Regulations Bureau.

Michigan Treasury Tax Policy and Update Newsletters

This Michigan Treasury index page archives Treasury Update Newsletters and Tax Policy Newsletters from 2016 through December 2025. The page provides PDF links to 38 historical newsletters covering approximately nine years of state tax policy communications. No new policy content, guidance, or regulatory obligations are contained in this index — it serves only as a historical document repository.

Michigan Enacts 24% Wholesale Marijuana Tax

Michigan's Department of Treasury announces a new 24% wholesale tax on recreational or adult-use marijuana sales and transfers, effective January 1, 2026. The tax applies to the wholesale price of all taxable marijuana sales and transfers occurring on or after the effective date. Revenue generated by this tax is deposited into the neighborhood road fund for infrastructure improvements.

Michigan State Tax Relief for Storm-Impacted Counties

The Michigan Department of Treasury has posted an index of state tax relief events spanning five separate emergency declarations between May 2024 and March 2026, covering a total of 23 Michigan counties and one city across multiple severe weather events including winter storms, ice storms, severe thunderstorms, and tornadoes. Each emergency area links to a dedicated detail page providing county-specific relief information. No new compliance obligations or deadlines are established by this page itself.

Maryland IT Services 3% Sales Tax Effective July 1, 2025

During the 2025 legislative session, the Maryland General Assembly passed the Budget Reconciliation and Financing Act (BRFA), which imposes a new 3% sales tax on sales of certain IT services beginning July 1, 2025. Maryland businesses selling data or information technology services, and system software or application software publishing services, must register for a Sales and Use Tax (SUT) license and begin collecting the tax on those services. The Comptroller issued Technical Bulletin 56 to provide Q&A guidance on the application of the new tax imposed by Chapter 604 of the Acts of 2025.

Proposed Amendments to Maryland Motor Fuel Tax Standards

The Maryland Comptroller has proposed amendments to COMAR 03.03.05, updating evaporation rates, vapor pressure limits, V/L ratio temperatures, and ASTM test method versions for gasoline sold in Maryland. Key changes include raising the 50 percent evaporation minimum from 66°C to 62.8°C for January–March and October–November, lowering the May–September 15 evaporation minimum from 66°C to 77°C, adjusting vapor pressure limits across seasonal periods, updating ASTM D-2622 to D-2622-21 for sulfur testing, and aligning phase separation testing to ASTM D-4814-24a. Industry stakeholders may submit comments on these proposed changes.

Kentucky Sales Tax Facts - Winter 2025-2026

The Kentucky Department of Revenue has released the Winter 2025-2026 edition of its Sales Tax Facts newsletter. This publication provides updates and information relevant to sales tax regulations in the state.

Kentucky Tax Interest Rate Updated for 2026

Kentucky Commissioner of Revenue Thomas B. Miller has established the annual tax interest rates for 2026, effective January 1, 2026. The rate on unpaid taxes owed to the Commonwealth is set at 9% and the rate on overpayments is set at 5%, pursuant to KRS 131.183(2)(a)2 and KRS 131.183(2)(b)2 respectively.

Kentucky Tax Interest Rate Update for 2025

Commissioner Thomas B. Miller of the Kentucky Department of Revenue has established the Tax Interest Rate at 8% effective January 1, 2025, representing a decrease from the rate for 2024. Under KRS 131.183(2)(a)2, unpaid tax liabilities accrues interest at 10%, while overpayments accrues interest at 6% under KRS 131.183(2)(b)2. This annual rate update applies to all taxes payable to the Commonwealth of Kentucky.

Kentucky DOR: 2026 Standard Deduction Increased to $3,360

The Kentucky Department of Revenue announced that the 2026 standard deduction has increased to $3,360, a $90 rise due to inflation adjustments. This change will be reflected in 2026 tax forms and should be considered for tax planning.

Maine Tax Alerts and Bulletins

Maine Revenue Services maintains an archive of periodic tax alerts and bulletins dating back to 1996. This index page provides links to current and past issues organized by multi-year periods. The current active issue is March 2026 Volume 36 Issue 3 (PDF), with historical volumes available through 2025. The page also offers automatic email notification signup for future alerts and alternate format requests via income.tax@maine.gov.

Service Provider Tax Repealed

The Maine Department of Revenue has announced the repeal of the Service Provider Tax, effective January 1, 2026. This notice informs businesses that the tax will no longer be in effect after this date.

Maine Revenue Services Issues W-2 Phishing Scam Advisory for Employers and HR Professionals

Maine Revenue Services issued an advisory warning HR and financial professionals across Maine about a phishing scheme targeting W-2 and employee personal data. The advisory provides a three-step "Stop, Connect, Confirm" framework for verifying requests for sensitive information before sending. If targeted, recipients are advised to forward suspicious emails to phishing@irs.gov, file an IC3 complaint, and contact Maine Revenue Services at (207) 624-7658 if victimized.

Kansas Tax Policy Information Library

The Kansas Department of Revenue maintains a Policy Information Library serving as a central index to tax policy documents, directives, determinations, rulings, and guidance. The library links to both internally hosted documents and external official sources including Kansas Statutes, Kansas Administrative Regulations, Kansas Session Laws, Constitutional Articles, and Board of Tax Appeal Orders. Users should note that the library's search function only searches documents hosted within the library and does not search linked external sites.

Kansas DOR Issues Eight New Tax Notices Covering Property Tax Relief, Income Tax Changes

The Kansas Department of Revenue has issued eight new tax notices (Notice 25-01 through Notice 25-08) covering a range of tax topics including food sales tax credit sunset, changes to individual income tax personal exemptions, contingent decreases to income and privilege tax rates, household income thresholds for property tax relief claims by seniors and disabled veterans, historic preservation credit, sales tax exemption for data centers, and the Kansas Affordable Housing Tax Credit and Kansas Housing Investor Tax Credit. The notices are available as PDF documents on the department's website.

Kansas Tax Exemption Certificates for Qualified Entities

The Kansas Department of Revenue provides guidance on tax entity exemption certificates, which are numbered certificates issued to qualified organizations enabling them to purchase goods and services sales-tax exempt. The document outlines the two-step application process through the KDOR Customer Service Center, requirements for certificate use (must be signed by an authorized agent and presented to the seller), and procedures for updating, printing, or canceling certificates. Exemption certificates carry an expiration date; expired certificates are invalid and require a new application.

Kansas Personal Property Tax Guides and Forms 2026

The Kansas Department of Revenue's Personal Property Section maintains guidelines for valuation and taxation of personal property, motor vehicle values under K.S.A. Chapter 79, Article 51, and provides workshops for counties and taxpayers. Available resources include the 2026 Personal Property Guide and Assessment Form, Motor Vehicle County Levy Certifications from 1995-2026, Watercraft County Average Tax Rates from 2014-2025, and 16M & 20M Motor Vehicle Appraised Value Charts from 2018-2026.

Kansas 2024 Individual and Corporate Income Tax Rate Changes

The Kansas Department of Revenue summarizes 2024 legislative tax changes enacted through Senate Bills 1, 360, and 410. Individual income tax rates increase to 5.58% for taxable income over $46,000 (married filing jointly) or $23,000 (all other individuals). The SALT Parity Act creates a new pass-through entity tax at the highest individual rate for electing PTEs effective January 1, 2022. Net operating loss modifications allow carryforward up to 20 years for losses from 2018-2020, with amended return deadline extended to April 15, 2025. A new credit for nonprofit pregnancy center contributions equals 70% of contributions, capped at $5 million per organization and $10 million aggregate annually.

State Office Closure Due to Severe Weather

The State of Hawaii Department of Taxation's website reported a 'Page not found' error for a news release regarding the closure of schools and state offices due to severe weather. This indicates a broken link or removed content on the agency's official newsroom.

Idaho 2025 Income Tax Filing Update and Conformity Changes

The Idaho State Tax Commission reports that a recent technical issue causing rejection of some e-filed 2025 business income tax returns has been resolved, and preparers may now resubmit affected returns. The Commission announces new Idaho conformity deductions for 2025 individual filers, including larger standard deduction amounts, enhanced senior deduction, and deductions for tips from wages, car loan interest, and overtime compensation, claimable on Form 40 line 18 or Form 43 line 40 with a new worksheet. Business filers should note conformity changes to research and experimentation expenditure deductions and bonus depreciation. The filing deadline is Wednesday, April 15, 2026.

Idaho Taxpayers Can File 2025 Returns for New Conformity Deductions

The Idaho State Tax Commission announced that Idaho income tax returns for tax year 2025 can now be filed with new state-federal conformity deductions, including enhanced senior deduction, tips from wages, car loan interest, and overtime compensation. Updated instructions for Idaho Form 40 (line 18) and Idaho Form 43 (line 40) are available, along with a new Idaho Worksheet 1-A for nonresident filers. Standard deduction amounts have been increased, and taxpayers who already filed using the old amounts will automatically receive the larger deduction. The filing deadline for 2025 Idaho income taxes is Wednesday, April 15, 2026.

Indiana DOR Tax Resources and Guidance Portal

The Indiana Department of Revenue (DOR) has launched a new online portal consolidating various tax resources and guidance. The portal provides access to information on online services, tax libraries, fraud prevention, tax rates, and legal resources.

USPS Postmark Changes Impact Indiana Tax Filing Timeliness

The USPS has changed its postmark rules: a postmark will now reflect the date of the first automated processing operation, not the date the item was mailed or dropped off, potentially creating a multi-day gap. Because the Indiana DOR uses the postmark date to determine filing timeliness, taxpayers who mail returns or payments could face unexpected late fees, penalties, or interest if postal processing is delayed. The DOR recommends using its secure online portal INTIME for instant confirmation, or if mailing, requesting a manual postmark at a USPS retail counter, mailing at least one week early, and using Certified or Registered Mail for proof of mailing.

Indiana Tax Forms for Individuals and Businesses

The Indiana Department of Revenue maintains a centralized forms portal providing links to current-year tax forms for individual income tax, business tax, corporate/partnership tax, fiduciary income tax, pass-through entity tax, sales tax, withholding tax, and various special tax categories including alcoholic beverages, aircraft, fuel, gaming, tobacco, utility receipts, and property tax. The page also links to bankruptcy forms, enterprise zone forms, inheritance tax forms, prior-year forms, and instructions to mail completed returns. Forms may be downloaded and printed for filing unless otherwise specified on individual form pages.

Indiana Individual Tax Deductions and Exemptions Guide Update

The Indiana Department of Revenue updated its individual tax deductions guide for 2023, with the most notable change being an increase in the additional child exemption amount from $1,500 to $3,000 for first-time claimants. The guide lists multiple deduction categories including broadband expansion grants, career scholarship accounts, civil service annuities (up to $16,000), disability retirement, employer student loan payments, enterprise zone employment, health care sharing ministries, and human services deductions. Taxpayers must use Schedule IN-DEP to claim the first-time additional child exemption, with reference to Income Tax Information Bulletin #117 for eligibility details.

February 2026 Monthly Tax Abstract

The Alabama Department of Revenue published its February 2026 Monthly Tax Abstract on March 4, 2026. The abstract is a routine monthly statistical report covering various tax divisions including income tax, sales and use tax, motor vehicle tax, property tax, and business license tax. The document serves as a monthly compilation of state tax data rather than a regulatory rule or enforcement action.

USPS Postmark Changes May Affect 2026 Tax Filings

IDOR is alerting Illinois taxpayers that changes announced by the United States Postal Service regarding postmarks could impact tax filings in 2026. The alert advises taxpayers that for full details, they should refer to the linked Illinois Department of Revenue press release on the illinois.gov news page. No specific compliance obligations, deadlines, or penalty information are provided in this alert.

Illinois DOR 2026 Tax Processing Season Update Webinar March 11

The Illinois Department of Revenue (IDOR) will host a free Tax Education Webinar on Wednesday, March 11, 2026, from 9:30 a.m. to 11:00 a.m. via Cisco Webex. The webinar will cover Electronic Commerce, Secure Choice Program, Individual Income Tax, Business Income Tax, Withholding Income Tax, Sales Tax, and Alcohol, Tobacco, and Fuel topics, with an opportunity for participants to ask questions. Registration is available through the provided Cisco Webex link.

Georgia January Net Tax Revenues Down 0.6%

Georgia collected $3.03 billion in net tax revenues in January 2026, a decrease of $18.1 million or 0.6% compared to January 2025 when collections totaled $3.05 billion. Year-to-date net tax collections through seven months reached approximately $19.75 billion, up $345.6 million or 1.8% compared to FY 2025. The overall January decrease was driven by Individual Income Tax declining $27.4 million (1.7%) and Corporate Income Tax dropping $38.1 million (23.7%), partially offset by Net Sales and Use Tax increasing $36.3 million (4%).

Georgia February Net Tax Collections Down 0.1%

Georgia collected $2.12 billion in net tax revenues in February 2026, a decrease of $2.4 million or 0.1% compared to February 2025 when collections approached $2.13 billion. Individual Income Tax decreased $41.9 million driven by a $50.2 million increase in refunds, while Sales and Use Tax increased $44.6 million. Corporate Income Tax declined nearly $17 million or 22.8% compared to the prior year.

NC DOR Begins Processing 2025 Individual Income Tax Returns

The North Carolina Department of Revenue (NCDOR) announced on March 4, 2026, that it is now processing 2025 Individual Income Tax returns. Taxpayers will begin receiving refunds through the mail and direct deposit the week of March 9. The department encourages electronic filing as a more secure, convenient, and faster alternative to paper filing, with free and low-cost online filing options available for qualified taxpayers.

NCDOR Notice on USPS Postmark Changes Affecting Tax Filings

The N.C. Department of Revenue (NCDOR) has published a notice for taxpayers regarding changes to how the U.S. Postal Service (USPS) issues postmarks effective December 24, 2025. Under the updated Domestic Mail Manual, the official USPS postmark date no longer necessarily indicates the first day USPS had possession of a mailpiece. Taxpayers who mail documents to NCDOR near filing deadlines may need to request a manual postmark at a retail USPS location to document the date accepted, as automatic postmarks may not reflect the actual acceptance date.

Rowan County Business Owner Pleads Guilty to State Tax Case

Melissa Anne Fleming, 63, of Cleveland, NC, pleaded guilty in Wake County Superior Court to one felony count of Aid and Abet Embezzlement of State Property. Fleming, the responsible person of Island Machining, LLC, admitted to assisting the business in embezzling approximately $123,756.53 in North Carolina Sales Tax collected from January 1, 2015, through May 31, 2024. Wake County Superior Court Judge Bryan Collins sentenced Fleming to a 16-month minimum, 29-month maximum prison term, suspended in favor of 24 months supervised probation with two days in Rowan County Jail at her probation officer's discretion. Fleming paid $123,756.53 in restitution prior to entering her guilty plea. The investigation was conducted by the Department of Revenue's Criminal Investigations Division and prosecuted by the Attorney General's Special Prosecutions section.

Pennsylvania Department of Revenue Tax Law Policies, Bulletins, Notices

The Pennsylvania Department of Revenue published an agency portal page providing access to tax law policies, bulletins, and informational notices. The page includes links to resources for individuals, businesses, tax professionals, and other constituencies, along with news releases from March 2026 covering the Working Pennsylvanians Tax Credit, February 2026 collections data, and the Fast File initiative. No specific regulatory requirements, compliance deadlines, or penalties are stated on this index page.

Pennsylvania Tax Bulletins, Rebates, and Working Pennsylvanians Tax Credit

The Pennsylvania Department of Revenue maintains this public-facing webpage as a central resource hub for tax bulletins, rebate programs, and the newly created Working Pennsylvanians Tax Credit established in the 2025-26 state budget. The page provides links to filing tools including myPATH, property tax/rent rebate applications, refund tracking, and customer service channels. No new regulatory requirements or compliance obligations are established by this page itself.

Pennsylvania Tax Updates, Credits, and Rebate Programs

The Pennsylvania Department of Revenue's portal page provides links to tax resources including the Working Pennsylvanians Tax Credit (up to $805 for eligible residents), the Property Tax/Rent Rebate Program (online filing available January 15th), and Fast File initiatives. Recent news covers outreach efforts launched by the Shapiro Administration to promote the new Working Pennsylvanians Tax Credit created in the 2025-26 budget.