Tax Compliance

EA SEE User Fee Reduced From $99 to $66 Per Part

The IRS has issued an interim final rule reducing the user fee for each part of the Enrolled Agent Special Enrollment Examination (EA SEE) from $99 to $66 per part, effective April 20, 2026. This fee reduction follows a 2025 biennial review under OMB Circular A-25, which determined the full cost of IRS oversight is now $66 per part, down from the prior $99 rate established in 2022. The change is primarily attributable to a revised timekeeping methodology and increased exam-taker volume distributing fixed administrative costs.

Enrolled Agent Exam User Fee Reduced from $99 to $66

The Treasury Department and IRS have issued a notice of proposed rulemaking to reduce the user fee for each part of the Special Enrollment Examination for Enrolled Agents (EA SEE) from $99 per part to $66 per part. The proposed amendments would modify 26 CFR Part 300. Comments and requests for a public hearing must be received by May 20, 2026.

HMRC Tax Receipts and National Insurance Contributions for the UK

HMRC announces the release of accredited official statistics on UK tax receipts, National Insurance contributions, and public expenditure. The statistics will be published on 21 April 2027 at 7:00am. This is a routine statistical release providing summary data on HMRC's revenue collection.

UK PAYE Employment and Earnings Statistics, April 2026

HM Revenue and Customs (HMRC) and the Office for National Statistics (ONS) jointly published monthly estimates of UK payroll employees and their pay derived from PAYE Real Time Information data for April 2026. The release provides official statistics on employment and earnings trends with no associated compliance obligations.

Vermont Proposes 13.3% Top Income Tax Rate, Would Be Highest in US

The Tax Foundation presented testimony to Vermont's House Ways and Means Committee on April 16, 2026, analyzing the state's proposal to add a fifth income tax bracket at 13.3% for single filers earning over $481,825. If enacted, Vermont would tie with California for the highest top income tax rate in the country, but would apply at roughly half the $1 million threshold that triggers top rates in California, New Jersey, New York, and D.C. Taxpayers with incomes above $500,000 generated 30.41% of Vermont's income tax revenue in tax year 2024.

European Tax Burden on Labor Averaged 38.9 Percent in 2025

Tax Foundation published research finding that the average tax burden on labor across the European Union and United Kingdom reached 38.9 percent in 2025, measured as the difference between an employer's total labor costs and an employee's net disposable income. Belgium had the highest burden at 50.8 percent, while Cyprus had the lowest at 26.4 percent. Between 2024 and 2025, 16 European countries increased their tax burden on labor while 9 reduced it, with the average declining by 0.06 percentage points.

IRS Migration Data 2022-2023: Americans Shift to Low-Tax States

The IRS migration data for 2022-2023 reveals a continued domestic population shift toward low-tax states, with Texas (+56,473), Florida (+55,349), and North Carolina (+39,118) posting the largest net gains in income tax filers from interstate migration, while California (-100,397) and New York (-71,987) experienced the steepest losses. States with the highest net adjusted gross income gains included Florida at $20.6 billion and Texas at $5.5 billion, while California lost -$11.9 billion and New York lost -$9.9 billion. The data confirms a negative relationship between top marginal individual income tax rates and net migration gains.

Alabama In-Person Cash Transaction Rounding Under Act 2026-548

Alabama's Act 2026-548, effective April 17, 2026, mandates a five-cent rounding method for in-person cash transactions. The rounding applies to the final digit of the transaction amount or change tendered, following specific rules (1-2 round down to zero, 3-4 round up to five, 6-7 round down to five, 8-9 round up to zero, 5 or 0 unchanged). The rule does not apply to non-cash payments, does not alter sales prices or tax collected, and does not apply to government-entity transactions. Retailers and their staff handling cash must implement this rounding in point-of-sale systems.

Climate Change Agreements Scheme — Carbon Emissions Factor for Gas Updates

HMRC published a policy paper on 20 April 2026 setting out a measure that updates how the carbon emissions factor for gas is described and calculated. The measure also makes drafting changes to existing secondary legislation to consolidate and clarify eligibility to the climate change agreements scheme. The document links to the full amendment text for the extension to new sectors and processes.

Major Disaster Declaration for December 2025 Oregon Floods

Governor Tina Kotek announced that the President has approved a Major Disaster Declaration for the December 15–21, 2025 atmospheric river storms. The declaration unlocks federal Public Assistance funding for nine Oregon counties: Clackamas, Hood River, Lane, Lincoln, Linn, Polk, Tillamook, Union, and Yamhill. A joint preliminary damage assessment documented more than $15.4 million in eligible damages, with Tillamook County experiencing the highest per-capita impact at $154.29 per person. Oregon has also requested Hazard Mitigation Grant Program funding for long-term risk-reduction projects; that request remains under federal review.

New SNAP Toolkit Explains Life Changes to Report

The Oregon Department of Human Services has released a new Supplemental Nutrition Assistance Program (SNAP) toolkit to help benefit recipients understand and report life changes. The toolkit includes easy-to-read flyers, income-tracking cards, and forthcoming videos in English and Spanish. Materials are available on the ODHS/OHA Publications and Form Server and the ONE Eligibility System partner resources page.

ODHS Mobile Vans Offer On-Site Social Services During Marion County Homeless Camp Clearance

The Oregon Department of Human Services (ODHS) mobile vans deployed to a homeless camp clearance at Hawthorne and Mission streets in Salem, Oregon on April 20, 2026. SSP Community Manager Jamie Baldwin and SNAP Navigator Michelle Carmona provided on-site assistance including EBT card issuance, SNAP enrollment, veteran housing referrals, and addiction services coordination. The program enables benefits enrollment directly in the field, eliminating the need for unhoused individuals to travel to government offices.

Municipal and County Cannabis Retailers' Occupation Tax Rate Changes, Effective July 1, 2026

The Illinois Department of Revenue announced that certain taxing jurisdictions have, by ordinance, imposed or changed their Municipal or County Cannabis Retailers' Occupation Tax on gross receipts from sales of adult use cannabis, effective July 1, 2026. These taxes apply in addition to the Illinois Retailers' Occupation Tax of 6.25% and any locally imposed retailers' occupation tax on general merchandise, which also apply to sales of adult use cannabis. Affected jurisdictions and cannabis retailers should review the linked Informational Bulletin FY 2026-21 for specific rate details.

Kane County Motor Fuel Tax Rate Effective July 2026

The Illinois Department of Revenue has published FY 2026-22 announcing a change in the Kane County motor fuel tax rate, effective July 1, 2026 through June 30, 2027. The County Motor Fuel Tax Law (55 ILCS 5/5-1035.1) authorizes certain counties to impose a tax on retail sales of motor fuel used in motor vehicles on Illinois public highways and recreational watercraft on Illinois waters. Purchasers for use or consumption, not resale, are subject to the tax.

Chief Executive Expenses Reports, Welsh Revenue Authority, April 2026

The Welsh Revenue Authority has published Chief Executive expense reports covering the period April 2025 to March 2026 for current Chief Executive Rebecca Godfrey, and historical reports from April 2018 to March 2025 for former Chief Executive Dyfed Alsop. The publications detail business and hospitality expenses as part of government financial transparency requirements. No compliance obligations or regulatory changes are associated with these publications.

Monthly Expenditure Over £25,000 Published, March 2026

The Welsh Revenue Authority has published its monthly expenditure disclosure for March 2026, listing all transactions of £25,000 and over. The publication follows HM Treasury guidance on transparency and includes a downloadable ODS spreadsheet containing the transaction data. A limited number of transactions have been withheld from publication based on exemptions under the Freedom of Information Act 2000.

Rebecca Godfrey Expenses Report, January to March 2026

The Welsh Revenue Authority published the business and hospitality expenses of Chief Executive Rebecca Godfrey covering the period January to March 2026. This document forms part of the WRA's transparency reporting on senior officials' expenses and is published alongside related Chief Executive expense reports and government finance disclosures. The report was published on 15 April 2026 as part of the authority's commitment to government transparency.

IRS Updates FAQs on Section 127 Educational Assistance Programs

The Internal Revenue Service updated Fact Sheet 2026-10, revising FAQs on educational assistance programs under Section 127 of the Internal Revenue Code. The $5,250 annual exclusion from gross income for employer-provided educational assistance remains unchanged for calendar years 2025 and 2026, with employers instructed not to include these benefits in Box 1 wages of Form W-2. The updates incorporate amendments from the One, Big, Beautiful Bill, which introduces cost-of-living adjustments to the exclusion amount for taxable years after 2026, and include a modified sample plan document.

Municipal and County Cannabis Retailers' Occupation Tax Rate Changes Effective July 2026

The Illinois Department of Revenue announces that certain taxing jurisdictions have enacted or changed Municipal and County Cannabis Retailers' Occupation Taxes effective July 1, 2026, per 65 ILCS 5/8-11-23 and 55 ILCS 5/5-1006.8. One municipality—Mount Zion—is imposing a new Municipal Cannabis Retailers' Occupation Tax on gross receipts from adult use cannabis sales. No counties are implementing rate changes for this period. Cannabis dispensaries in affected jurisdictions must adjust cash registers and computer programs by July 1, 2026 to collect the correct combined state and local retailers' occupation tax rates.

Evaluation of Alcohol Duty Reforms Invites Stakeholder Evidence

HMRC and HM Treasury have launched a backward-looking evaluation of the 2023 structural reforms to the alcohol duty system, including changes to duty administration and HMRC digital services. The exercise invites evidence from stakeholders on the impacts of these reforms against their intended objectives. This evaluation will not consider future potential reforms to the alcohol duty system or decisions on duty rates, which will continue to be made by the Chancellor at Budgets in the normal way.

Written Determination 202616004 - Section 355 Spin-Off Tax Ruling

The IRS issued a Written Determination responding to a ruling request dated September 10, 2025, submitted on behalf of Distributing and its affiliates and shareholders, requesting rulings on the federal income tax consequences of proposed transactions under sections 355 and/or 368 of the Internal Revenue Code. The determination was issued pursuant to Rev. Proc. 2017-52, Rev. Proc. 2023-26, and Rev. Proc. 2024-24. The IRS stated it expresses no opinion on the overall tax consequences of the transactions or any issue not specifically addressed by the rulings contained in the letter.

Extension of Time for Section 336(e) Election, S Corporation Stock Disposition

The IRS issued Private Letter Ruling PLR-115169-25 granting an extension of time under § 301.9100-3 for an S Corporation stock disposition. The ruling grants 75 days from January 15, 2026 to file the Section 336(e) Agreement and Election Statement, and 150 days to file or amend returns to report the transaction consistently with the election. The extension is conditioned on the parties' aggregate tax liabilities not being lower than they would have been if the election had been timely filed.

Private Foundation Scholarship Advance Approval Under IRC Section 4945(g)(1)

The IRS issued an advance approval determination under IRC Section 4945(g)(1) for a private foundation's scholarship award procedures, finding that expenditures made under these procedures will not constitute taxable expenditures subject to the 15% excise tax on taxable expenditures. The IRS also approved the foundation's separate educational grant procedures under IRC Section 4945(g)(3), confirming that recipients may receive awards for qualified tuition and related expenses without incurring taxable income under IRC Section 117(b). The determination applies specifically to the procedures as described and assumes the foundation will conduct its programs as proposed.

IRS Determines Governmental Unit Exempt From Form 990 Filing

The IRS Exempt Organizations division issued a determination (Release 202616006) dated January 23, 2026, finding that the requesting organization qualifies for classification as a governmental unit or an affiliate of a governmental unit under Revenue Procedure 95-48, thereby exempting it from the requirement to file annual Form 990 information returns. As a condition of this exemption, the organization remains subject to other obligations as a 501(c)(3) tax-exempt entity, and the determination letter will be made publicly available after redaction of identifying details pursuant to IRC Section 6110.

IRC 4945(g)(1) Scholarship Program Advance Approval

The IRS issued a written determination approving a private foundation's scholarship procedures under IRC Section 4945(g)(1). The approval confirms that the foundation's grant-award procedures satisfy the statutory requirements for advance approval, meaning expenditures made under these procedures will not constitute taxable expenditures under IRC Section 4945(d)(3). Recipients of scholarships awarded under these approved procedures will not owe tax on awards used for qualified tuition and related expenses, subject to the limitations in IRC Section 117(b).

IRS Grants 120-Day Extension for Portability Election Under Section 301.9100-3

The IRS issued a written determination on January 14, 2026 granting an estate a 120-day extension of time to make a portability election under Section 301.9100-3. The extension runs from the date of the letter. The estate must file a complete and properly prepared Form 706 along with a copy of this letter with the IRS at Kansas City, MO 64999 within 120 days.

IRS Grants Extension for LLC Entity Classification Elections Under Section 301.9100-3

The IRS has granted two LLCs (X and Y) an extension of time under § 301.9100-3 to file late entity classification elections under § 301.7701-3(c) to be treated as associations taxable as corporations. The taxpayers have 120 days from January 15, 2026, to file Forms 8832 with the appropriate service center, attaching a copy of this letter to each election. The ruling is contingent on the taxpayers filing all required or amended returns consistent with the relief within that 120-day period.

IRS Grants Extension of Time to Make Qualified Opportunity Fund Regulatory Election

The IRS issued a private letter ruling granting a limited liability company (treated as a partnership for federal tax purposes) an extension of time to make a Qualified Opportunity Fund self-certification election under § 1.1400Z2(d)-1(a)(2)(i). The taxpayer failed to timely file Form 8996 with its Year 1 return because its accountant was unaware of the QOF filing requirement and believed the entity was a single-member LLC. The IRS found the taxpayer acted reasonably and in good faith under § 301.9100-3(b) and that granting relief would not prejudice government interests because the limitation period remains open.

Written Determinations Index Week of April 17 2026

The IRS published its weekly Written Determinations Index (Publication 1078) for the week of April 17, 2026, covering letter rulings, technical advice memoranda, and Chief Counsel advice issued under Internal Revenue Code section 6110. The index is organized by Code section with 9-digit reference numbers for each determination. Critically, Section 6110(k)(3) explicitly states that none of these determinations may be used or cited as precedent by any taxpayer.

Proposed Amendments to Information Reporting Thresholds and Wagering Loss Deduction (REG-113229-25)

The IRS proposes amendments to 26 CFR Parts 1 and 31 under sections 165, 6041, 6041A, and 3406 of the Internal Revenue Code to reflect changes enacted in the One, Big, Beautiful Bill Act of July 4, 2025. The proposed rule would increase the information reporting threshold from $600 to $2,000 for payments made after December 31, 2025, and index the threshold to inflation for calendar years after 2026. The proposed rule would also limit the deduction for wagering losses to 90 percent of losses during a taxable year.

IRS Notice 2026-24: Farmer Penalty Waiver; Notice 2026-25: Housing Expense Limits

The IRS has published two notices in Internal Revenue Bulletin 2026-17. Notice 2026-24 waives the section 6654 addition to tax for underpayment of estimated income tax by qualifying farmers and fishermen who file their 2025 calendar-year returns and pay any outstanding tax by April 15, 2026. Notice 2026-25 provides adjusted limitations on housing expenses for purposes of the section 911 foreign earned income exclusion for the 2026 tax year, based on geographic differences in housing costs, allowing qualified taxpayers to apply these adjusted limitations retroactively to their 2025 tax year.

Alabama Suspends State Food Tax May-June 2026 Under Act 2026-604

Alabama DOR announces that the state portion of sales and use taxes on food is suspended from May 1, 2026 through June 30, 2026, under Act 2026-604. City and county sales and use tax rates on food are not affected by this act. Retailers must continue reporting all gross sales of qualifying food items in their total gross proceeds on state tax returns, then deduct qualifying food sales from the amount used to calculate state sales tax.

Emergency Preparation Supplies Sales Tax Holiday April 25-27

The Texas Comptroller of Public Accounts announces the state's Emergency Preparation Supplies Sales Tax Holiday will run from 12:01 a.m. on Saturday, April 25, through midnight on Monday, April 27, 2026. The Comptroller estimates shoppers will save approximately $2.4 million in state and local sales taxes during the holiday, which was approved by the Texas Legislature in 2015. Qualifying items include household batteries, fuel containers, flashlights priced under $75; hurricane shutters and emergency ladders under $300; and portable generators under $3,000.

EU Windfall Taxes on Oil and Gas: Economic Impact Analysis

Five EU Member States have requested the European Commission consider taxing windfall profits from high energy prices linked to the war in the Middle East, similar to the 2022 'solidarity contribution' imposed by the Council of the European Union. Between 2022 and 2023, 16 of 27 Member States applied the EU-wide windfall profits tax, while 7 adopted equivalent national measures, raising €26.15 billion in total. The analysis argues that windfall taxes are complex, legally contentious, and create uncertainty that discourages investment, drives production and jobs abroad, and may inadvertently penalize oil and gas companies' renewable energy activities.

CBO: Federal Tax Progressivity Post-Pandemic, 2022

This Tax Foundation analysis summarizes the Congressional Budget Office's updated 2022 estimates on the distribution of US household income, illustrating how federal transfers and taxes affect households across income levels. The data shows the federal tax system remains progressive, with effective federal tax rates rising from 1.4% for the bottom quintile to 23.2% for the top quintile and 31.5% for the top 1 percent. The top 1% paid 27.3% of all federal taxes in 2022, up from 14.3% in the 1980s. Pandemic-era policies expired in 2022, causing the bottom 60% share of federal taxes paid to normalize to 12.8% from 1.3% in 2021.

Prakash Mehta, 72, Pleads Guilty to Three Counts of Embezzlement of State Property, $200,901 Restitution

Prakash Mehta, 72, of Waxhaw, North Carolina, pleaded guilty on April 13, 2026, in Wake County Superior Court to three counts of Embezzlement of State Property. Mehta, as President and responsible person of Shivam, Inc. (dba Highland Creek BP in Charlotte), embezzled $200,901.12 in North Carolina Sales Tax during January 1, 2022 through March 31, 2024. Wake County Superior Court Judge Thomas H. Lock sentenced Mehta to 16 month minimum, 29 month maximum prison term (suspended), 24 months supervised probation, and 120 hours community service. Restitution of $200,901.12 was paid prior to the plea. The investigation was conducted by the NC DOR Criminal Investigations Division and prosecuted by the Attorney General's office.

H. 4216 Modifies South Carolina Income Tax Rates, Deductions, EITC

H. 4216, signed by Governor Henry McMaster on March 30, 2026, restructures South Carolina's Individual Income Tax to a tiered system with a 1.99% rate for income below $30,000 and a 5.21% rate (minus $966) for income $30,000 and above. The bill creates a new South Carolina Income Adjusted Deduction (SCIAD) replacing the federal standard deduction, with amounts of $15,000 for single filers, $22,500 for head of household, and $30,000 for married filing jointly. The Earned Income Tax Credit is capped at $200. The bill decouples South Carolina from federal deductions, using Federal Adjusted Gross Income as the starting point. H. 4216 is effective for the 2026 tax year with returns due April 15, 2027.

Customs Duty Repayment Changes for Northern Ireland Businesses

HM Revenue & Customs has published The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026, effective 16 April 2026. The changes modify rules for remission or repayment of Customs Duty under the Duty Reimbursement Scheme (DRS) and allow eligible businesses to switch relief amounts from the Customs Duty Waiver Scheme (CDWS) to DRS awards. The measure also permits DRS claims for goods held in common stock of interchangeable goods where individual item monitoring is impractical. Affected businesses bringing goods into Northern Ireland should review updated compliance procedures under the amended regulations.

Assessment Freeze for Elderly and Disabled Property Tax Relief Deadline April 1, 2026

The South Dakota Department of Revenue has issued a reminder that elderly and disabled South Dakota residents have until April 1, 2026, to apply for the Assessment Freeze for the Elderly and Disabled Program. The program freezes a qualifying homeowner's property assessment at its current value, preventing tax increases even if market values rise. Eligibility requires income below $56,595 for single-member households or below $66,885 for multiple-member households, age 65 or older or disabled status, ownership and occupancy of a single-family dwelling, and five years of South Dakota residency.

May 2026 AFR Tables and Tax Rate Prescriptions

The IRS has published Rev. Rul. 2026-9 setting forth the May 2026 applicable federal rates (AFR) for short-term (3.82%), mid-term (4.08%-7.19%), and long-term (4.83%-6.30%) instruments, along with adjusted AFR rates for tax-exempt obligations and the Section 7520 annuity rate of 5.00%. The ruling also provides the low-income housing credit appropriate percentages of 8.04% (70% present value) and 3.44% (30% present value) for buildings placed in service during the month.

UK Overseas Trade in Goods Statistics February 2026 Import and Export Data

HM Revenue & Customs published the UK overseas trade in goods statistics for February 2026 on 16 April 2026, providing EU and non-EU import and export data at chapter level. The release consists of two OpenDocument format files containing import data (21.2 KB) and export data (21.3 KB). This is a routine statistical publication and does not impose any compliance obligations on businesses.

Agent Update Issue 142 for Tax Advisers

HMRC published Issue 142 of its Agent Update series on 16 April 2026, providing guidance and news for tax agents and advisers. The publication is available as an HTML document linked from the HMRC guidance page. Tax professionals can subscribe to receive email notifications when future editions are published.

Customs Declarants and Declaration Volumes for International Trade in 2025

HMRC has announced the release of official statistics on customs declarants and declaration volumes for international trade in goods during calendar year 2025. The statistics are scheduled for release on 14 May 2026 at 9:30am. The publication will detail the volume of customs declarations and the number of businesses declaring international trade in goods, providing baseline data for trade compliance monitoring and customs operations analysis.

Customs Importer and Exporter Population 2025

HMRC published official statistics on 16 April 2026 providing counts of UK businesses engaged in importing and exporting goods with EU and non-EU countries for the years 2021 through 2025. The publication includes seven data tables covering trade by partner region, direction of movement, and annual business churn. Users should note that this release succeeds the former UK Importer and Exporter Population series and reports only on traders with positive declarations of trade in goods, drawing no comparison to pre-2021 data.

UK Overseas Trade in Goods Statistics February 2026

HM Revenue & Customs published the February 2026 UK overseas trade in goods statistics, providing accredited official statistics covering over 9,000 commodities and more than 200 partner countries. The release includes commentary, methodology notes, and multiple data tables covering EU and non-EU trade, top trading partner countries, and major product chapters for the period September 2024 to February 2026.

AML Training Resources for Art Market Participants and Estate Agencies

HMRC has published AML training resources for art market participants and estate agencies supervised under the Money Laundering Regulations, consisting of two training films — 'Framed' for art market participants and 'Closing costs' for estate agencies — with accompanying discussion notes and printable materials. The resources were published on 16 April 2026 and are freely accessible via GOV.UK and YouTube.

Georgia Santos Arrested for Tax Charges Related to Kahealani Property Services

The Hawaii Department of Taxation announced on April 14, 2026 that Georgia Santos was arrested on April 10, 2026, for alleged tax violations involving Kahealani Property Services LLC of Kailua-Kona. Santos faces five felony counts of Willful Failure to Collect and Pay Over Tax under Section 231-36.4, Hawaii Revised Statutes, for tax years 2018 through 2022, each carrying up to five years imprisonment and up to $100,000 in fines for individuals. She also faces twelve misdemeanor counts of Willful Failure to File Return under Section 231-35, HRS, for tax years 2018 through 2023, each carrying up to one year imprisonment and up to $25,000 in fines. Charges were filed by the Attorney General's Criminal Justice Division in the Circuit Court of the Third Circuit on March 25, 2026.

Newsletter Subscription Form for Maryland Comptroller Updates

The Maryland Comptroller's office provides a newsletter subscription form allowing the public to opt-in to updates on various state government topics. Available newsletter categories include Cannabis Job Opportunities, Budget and Economy, Legislation/Regulations, Board of Public Works/State Procurement, Taxes and Tax Practitioners, New Americans/Immigrants, Small Business-SBRs, State Retirement and Pensions, Environment/Climate Resilience, Faith Communities, and Small Business and Community Development. Subscribers can select one or more newsletters and provide contact information to receive communications directly from the Comptroller's office.

Maryland Comptroller Press Releases April 2026

The Maryland Comptroller's Office published an index of press releases covering April, March, and February 2026. Releases span topics including Board of Public Works spending approvals ($627 million in February, $248 million in January), the launch of the expanded Earned It tax campaign, appointment of new agency leadership including Chief Deputy Comptroller Erica Roach and Chief Deputy Comptroller Andrew Schaufele's departure, a state coalition letter to President Trump regarding tariff authority, and the annual tax season launch for Maryland.

Shop Maryland Energy Tax-Free Weekend Set for Feb 14-16, 2026

The Maryland Comptroller's Office announces the annual Shop Maryland Energy Tax-Free Weekend will run from Saturday February 14 through Monday February 16, 2026. During this period, qualifying Energy Star products including air conditioners, washers and dryers, furnaces, heat pumps, boilers, standard-size refrigerators, dehumidifiers, programmable thermostats, and compact fluorescent light bulbs are exempt from Maryland's 6 percent sales tax. The tax-free weekend occurs annually from the Saturday immediately preceding the third Monday in February through the third Monday of February in perpetuity or until legislative amendment.