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 - Autauga County rates increased and rental levy imposed
Alabama announced Autauga County local sales, use, and rental tax changes effective September 1, 2026. The changes increase the county's general sales and general use tax rate from 2% to 2.5% and impo...
Alabama announced Autauga County local sales, use, and rental tax changes effective September 1, 2026. The changes increase the county's general sales and general use tax rate from 2% to 2.5% and impo...
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 - Updated local tax rate table released
Arizona's Department of Revenue released the transaction privilege tax (TPT) rate chart effective October 1, 2026. It includes rate changes for San Tan Valley and Tusayan. Transaction Privilege and Ot...
Arizona's Department of Revenue released the transaction privilege tax (TPT) rate chart effective October 1, 2026. It includes rate changes for San Tan Valley and Tusayan. Transaction Privilege and Ot...
AR - Local tax rate chart updated
The Arkansas Department of Finance and Administration has released an updated list of local sales and use taxes imposed by counties and cities effective October 1, 2026. List of Cities and Counties Wi...
The Arkansas Department of Finance and Administration has released an updated list of local sales and use taxes imposed by counties and cities effective October 1, 2026. List of Cities and Counties Wi...
CA - Business interest deduction fix and other cleanup enacted
California has enacted legislation that:decouples for personal income tax purposes from the federal limitations on IRC Sec. 163(j) business interest deductions enacted under the Tax Cuts and Jobs Act ...
California has enacted legislation that:decouples for personal income tax purposes from the federal limitations on IRC Sec. 163(j) business interest deductions enacted under the Tax Cuts and Jobs Act ...
CO - Company's purchases of items for use in marijuana cultivation and manufacturing are exempt from tax
The Colorado Department of Revenue ruled that a company's various purchases of certain items of tangible personal property for use in marijuana cultivation and manufacturing operations are exempt from...
The Colorado Department of Revenue ruled that a company's various purchases of certain items of tangible personal property for use in marijuana cultivation and manufacturing operations are exempt from...
CT - Guidance provided on 2026 legislation that affects conformity to IRC sec. 174 and IRC sec. 174A
Guidance is provided regarding 2026 legislation that modified Connecticut's conformity to IRC Sec. 174 and IRC Sec. 174A. IRC Sec. 174 was substantially amended in 2025 by OBBBA (Federal P.L. 119-121)...
Guidance is provided regarding 2026 legislation that modified Connecticut's conformity to IRC Sec. 174 and IRC Sec. 174A. IRC Sec. 174 was substantially amended in 2025 by OBBBA (Federal P.L. 119-121)...
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 - Guidance provided on new eFile and pay system for reemployment tax
Guidance is provided on the new eFile and Pay system for reemployment tax. On August 24, 2026, the Florida Department of Revenue transitioned reemployment tax filing and payment services to a new eFil...
Guidance is provided on the new eFile and Pay system for reemployment tax. On August 24, 2026, the Florida Department of Revenue transitioned reemployment tax filing and payment services to a new eFil...
GA - Local Rate chart released for Q4 of 2026
The Georgia Department of Revenue has released a local sales and use tax rate chart for the quarter beginning October 1, 2026. Georgia Sales and Use Tax Rate Chart, Georgia Department of Revenue, Sept...
The Georgia Department of Revenue has released a local sales and use tax rate chart for the quarter beginning October 1, 2026. Georgia Sales and Use Tax Rate Chart, Georgia Department of Revenue, Sept...
HI - Relief available for taxpayers affected by Hurricane Lowell
Hawaii announced relief for taxpayers affected by Hurricane Lowell who may be unable to timely file their general excise/use tax (GET) or transient accommodations tax (TAT) returns and make timely pay...
Hawaii announced relief for taxpayers affected by Hurricane Lowell who may be unable to timely file their general excise/use tax (GET) or transient accommodations tax (TAT) returns and make timely pay...
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 - Rolling stock exemption does not apply to automobile repair services
Illinois issued a general information letter stating that the rolling stock exemption does not apply to transactions between automobile parts suppliers and repair shops to determine sales and use tax ...
Illinois issued a general information letter stating that the rolling stock exemption does not apply to transactions between automobile parts suppliers and repair shops to determine sales and use tax ...
IN - October 2026 gasoline use tax rate announced
The Indiana gasoline use tax rate for the month of October 2026 is $0.238 per gallon. Departmental Notice #2, Indiana Department of Revenue, October 2026...
The Indiana gasoline use tax rate for the month of October 2026 is $0.238 per gallon. Departmental Notice #2, Indiana Department of Revenue, October 2026...
IA - Freight charges tax exempt
Petitioner is a contractor that designs and installs steel storage tanks. The storage tanks are shipped from the manufacturer to the building site, typically through an independent carrier. Petitioner...
Petitioner is a contractor that designs and installs steel storage tanks. The storage tanks are shipped from the manufacturer to the building site, typically through an independent carrier. Petitioner...
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 - Interest rates remain unchanged for the fourth quarter of 2026
The interest rates on the underpayment and overpayment of Massachusetts taxes are unchanged for the period October 1, 2026, through December 31, 2026. The rates have held steady at 6% for overpayments...
The interest rates on the underpayment and overpayment of Massachusetts taxes are unchanged for the period October 1, 2026, through December 31, 2026. The rates have held steady at 6% for overpayments...
MI - Reminder issued on home heating tax credit deadline
Michigan Governor, Gretchen Whitmer, has reminded taxpayers that renters and homeowners have until September 30, 2026 to submit a claim for the home heating tax credit. Applicants must meet certain in...
Michigan Governor, Gretchen Whitmer, has reminded taxpayers that renters and homeowners have until September 30, 2026 to submit a claim for the home heating tax credit. Applicants must meet certain in...
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 - Rule on determining whether a transaction is subject to sales or use tax updated
The Missouri Department of Revenue has updated a rule for determining whether a transaction is subject to sales or use tax to address the issue of merchandise shipped from a third party. Reg. Sec. 12 ...
The Missouri Department of Revenue has updated a rule for determining whether a transaction is subject to sales or use tax to address the issue of merchandise shipped from a third party. Reg. Sec. 12 ...
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 - Rates for property tax credit relief announced
The Nebraska Department of Revenue has announced that property owners will receive tax relief for real property taxes levied in 2026 through the Property Tax Credit Act and the School District Propert...
The Nebraska Department of Revenue has announced that property owners will receive tax relief for real property taxes levied in 2026 through the Property Tax Credit Act and the School District Propert...
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 - 2026 Q4 interest rates announced
New Mexico has announced that its interest rate on underpaid and overpaid taxes will remain at 7% for the fourth quarter of 2026. Penalty & Interest Rates, New Mexico Taxation and Revenue Departme...
New Mexico has announced that its interest rate on underpaid and overpaid taxes will remain at 7% for the fourth quarter of 2026. Penalty & Interest Rates, New Mexico Taxation and Revenue Departme...
NY - Responsible person tax assessment cancelled because division of taxation issued wrong notice
The New York Division of Taxation could not assert responsible person liability by the issuance of a notice and demand for payment of sales tax due rather than a notice of determination. Here, the pet...
The New York Division of Taxation could not assert responsible person liability by the issuance of a notice and demand for payment of sales tax due rather than a notice of determination. Here, the pet...
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 - Disbursement service taxability needs clarification
The Ohio Supreme Court vacated in part and remanded a sales-tax refund case because the Ohio Board of Tax Appeals’ lack of clarity concerning the taxability of the taxpayer’s disbursement-authoriz...
The Ohio Supreme Court vacated in part and remanded a sales-tax refund case because the Ohio Board of Tax Appeals’ lack of clarity concerning the taxability of the taxpayer’s disbursement-authoriz...
OK - SST taxability matrix and certificate of compliance updated
Oklahoma has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration...
Oklahoma has updated its Streamlined Sales and Use Tax (SST) Agreement taxability matrix and certificate of compliance. The changes are effective August 1, 2026. Taxability Matrix: Tax Administration...
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 - Philadelphia issues guidance on delivery location
Philadelphia has issued sales and use tax guidance explaining that, starting October 1, 2026, businesses must collect the city’s 2% local sales tax based on where a taxable purchase is delivered rat...
Philadelphia has issued sales and use tax guidance explaining that, starting October 1, 2026, businesses must collect the city’s 2% local sales tax based on where a taxable purchase is delivered rat...
RI - Certain farmers will be exempt from tax
Effective July 1, 2027, certain urban and small farmers are exempt from Rhode Island personal income, sales, and property taxes. A "small farmer" is a farmer engaged in agricultural operations on fewe...
Effective July 1, 2027, certain urban and small farmers are exempt from Rhode Island personal income, sales, and property taxes. A "small farmer" is a farmer engaged in agricultural operations on fewe...
SC - Temporary admissions tax exclusion for additional charges and fees discussed
South Carolina issued an information letter regarding a budget bill provision temporarily excluding any separate or additional charges from the measure of the admissions tax. According to the informat...
South Carolina issued an information letter regarding a budget bill provision temporarily excluding any separate or additional charges from the measure of the admissions tax. According to the informat...
SD - Guidance on agricultural product exemptions revised
South Dakota revised its sales and use tax guidance on how state and local taxes apply to agricultural products. The guidance states that South Dakota imposes a 4.2% state sales or use tax and a 1% to...
South Dakota revised its sales and use tax guidance on how state and local taxes apply to agricultural products. The guidance states that South Dakota imposes a 4.2% state sales or use tax and a 1% to...
TN - Mineral severance tax announced for Jackson County
Tennessee announced that Jackson County enacted a mineral severance tax rate of 20 cents per ton on certain minerals severed within the county, effective September 1, 2026. The rate applies to all san...
Tennessee announced that Jackson County enacted a mineral severance tax rate of 20 cents per ton on certain minerals severed within the county, effective September 1, 2026. The rate applies to all san...
TX - July 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 $57.34 per barrel for the three-month period beginning on April 1, ...
The Texas Comptroller of Public Accounts has determined the average taxable price of crude oil for the reporting period July 2026 is $57.34 per barrel for the three-month period beginning on April 1, ...
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 - Updated guidance issued on use tax
Updated guidance is issued regarding the calculation, filing, and payment requirements of use tax. Additional topics discussed include filing and paying the use tax electronically, local option tax, a...
Updated guidance is issued regarding the calculation, filing, and payment requirements of use tax. Additional topics discussed include filing and paying the use tax electronically, local option tax, a...
VA - Interest rates unchanged for fourth quarter of 2026
The Virginia interest rates for the fourth quarter of 2026 remain at 9% for tax underpayments (assessments) and 9% for tax overpayments (refunds).Taxpayers whose taxable year ends on September 30, 202...
The Virginia interest rates for the fourth quarter of 2026 remain at 9% for tax underpayments (assessments) and 9% for tax overpayments (refunds).Taxpayers whose taxable year ends on September 30, 202...
WA - Business and occupation tax exemption for insurers clarified
The Washington Department of Revenue has clarified the business and occupation (B&O) tax exemption for insurers to reflect that a taxpayer is not exempt only because it receives payment from an in...
The Washington Department of Revenue has clarified the business and occupation (B&O) tax exemption for insurers to reflect that a taxpayer is not exempt only because it receives payment from an in...
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...
Welcome and thank you for visiting our Website. In addition to providing you with a profile of our firm and the services we provide, this Website has been designed to become a helpful resource tool to you, our valued clients and visitors. Our dedication to superior client service has brought us to the Internet as we endeavor to continue to provide the highest quality professional service and guidance.
As you browse through our Website, you will see that not only have we highlighted background information on our firm and the services we provide, but have also included useful resources such as informative articles (in our Newsletter section) and interactive financial calculators (in our Financial Tools section). In addition, we have taken the time to gather many links to external Websites that we felt would be of interest to our clients and visitors (in our Internet Links section).
While browsing through our Website, please feel free to contact us with any questions or comments you may have - we'd love to hear from you. We pride ourselves on being proactive and responsive to our clients' inquiries and suggestions.
CLICK ON WHERE'S MY REFUND
 |
