Tax Alerts
Tax Briefing(s)
IRS Warns Taxpayers to Watch Out for Common Tax Scams (IR-2025-26)
The IRS released its annual Dirty Dozen list of tax scams for 2025, cautioning taxpayers, businesses and tax professionals about schemes that threaten their financial and tax information. The IRS iden...
The IRS released its annual Dirty Dozen list of tax scams for 2025, cautioning taxpayers, businesses and tax professionals about schemes that threaten their financial and tax information. The IRS iden...
IRS Expands Individual Online Account to Simplify Tax Filing (IR-2025-28)
The IRS has expanded its Individual Online Account tool to include information return documents, simplifying tax filing for taxpayers. The first additions are Form W-2, Wage and Tax Statement, and F...
The IRS has expanded its Individual Online Account tool to include information return documents, simplifying tax filing for taxpayers. The first additions are Form W-2, Wage and Tax Statement, and F...
IRS Informs Taxpayers of ABLE Accounts for Disability-Related Savings
The IRS informed taxpayers that Achieving a Better Life Experience (ABLE) accounts allow individuals with disabilities and their families to save for qualified expenses without affecting eligibility...
The IRS informed taxpayers that Achieving a Better Life Experience (ABLE) accounts allow individuals with disabilities and their families to save for qualified expenses without affecting eligibility...
IRS Encourages Taxpayers to Use Refund Tool (IR-2025-25)
The IRS urged taxpayers to use the “Where’s My Refund?” tool on IRS.gov to track their 2024 tax return status. Following are key details about the tool and the refund process:E-filers can chec...
The IRS urged taxpayers to use the “Where’s My Refund?” tool on IRS.gov to track their 2024 tax return status. Following are key details about the tool and the refund process:E-filers can chec...
IRS Releases Excludable or Deductible Foreign Housing Expenses for 2025 (Notice 2025-16)
The IRS has provided the foreign housing expense exclusion/deduction amounts for tax year 2025. Generally, a qualified individual whose entire tax year is within the applicable period is limited to ma...
The IRS has provided the foreign housing expense exclusion/deduction amounts for tax year 2025. Generally, a qualified individual whose entire tax year is within the applicable period is limited to ma...
AL - Dale County lodgings tax rate increased
The Alabama legislature has approved an increase in the lodging tax in Dale County, with the tax rate being raised from two to four percent. The update will take effect on June 1, 2025. Act 2025-58 (H...
The Alabama legislature has approved an increase in the lodging tax in Dale County, with the tax rate being raised from two to four percent. The update will take effect on June 1, 2025. Act 2025-58 (H...
AK - Integrated transmission systems legislation enacted
Alaska has enacted legislation creating new energy incentives by extending tax-exempt statutes to independent power producers. An electricity generation facility or electricity storage facility that i...
Alaska has enacted legislation creating new energy incentives by extending tax-exempt statutes to independent power producers. An electricity generation facility or electricity storage facility that i...
AZ - No local tax rate changes for May
Arizona has no local transaction privilege tax (TPT) or local medical and adult use of marijuana TPT rate changes for May 2025. Tax Rate Tables, Arizona State County and City, May 1, 2025...
Arizona has no local transaction privilege tax (TPT) or local medical and adult use of marijuana TPT rate changes for May 2025. Tax Rate Tables, Arizona State County and City, May 1, 2025...
AR - Department of the military added to claimant agencies eligible for setoff against tax refunds
The Department of the Military is added to the list of claimant agencies for the purpose of the setoff against Arkansas state tax refunds. Furthermore, a debt to a claimant agency includes fines impos...
The Department of the Military is added to the list of claimant agencies for the purpose of the setoff against Arkansas state tax refunds. Furthermore, a debt to a claimant agency includes fines impos...
CA - Updated publication issued for motor vehicle dealers
California has updated a publication regarding the application of sales and use tax laws to the sale, lease, or use of a vehicle specifically for motor vehicle dealers. CDTFA Publication 34, Motor Ve...
California has updated a publication regarding the application of sales and use tax laws to the sale, lease, or use of a vehicle specifically for motor vehicle dealers. CDTFA Publication 34, Motor Ve...
CO - Event cancellation fee not subject to tax
The Colorado Department of Revenue has indicated that an event cancellation fee for the cancellation of an event that included catering services and the use of a banquet hall is not subject to state s...
The Colorado Department of Revenue has indicated that an event cancellation fee for the cancellation of an event that included catering services and the use of a banquet hall is not subject to state s...
CT - Municipalities may adopt modified depreciation schedule for vehicles; exemption for veterans modified
Legislation regarding Connecticut property taxes is enacted that: (1) creates an option for municipalities to adopt a modified depreciation schedule for vehicles; and (2) modifies the exemption for pe...
Legislation regarding Connecticut property taxes is enacted that: (1) creates an option for municipalities to adopt a modified depreciation schedule for vehicles; and (2) modifies the exemption for pe...
DE - Budget proposes rate cuts, new brackets, tobacco tax increase
Delaware Gov. Matt Meyer released his budget for fiscal year 2026 that includes proposals to cut personal income taxes and create 3 new tax brackets. The budget also includes a proposal to increase th...
Delaware Gov. Matt Meyer released his budget for fiscal year 2026 that includes proposals to cut personal income taxes and create 3 new tax brackets. The budget also includes a proposal to increase th...
DC - New electronic filing requirements discussed
The District of Columbia has provided additional information regarding new electronic filing requirements for specific income taxpayers for the 2025 tax year. The regulation requires taxpayers, who ex...
The District of Columbia has provided additional information regarding new electronic filing requirements for specific income taxpayers for the 2025 tax year. The regulation requires taxpayers, who ex...
FL - All Hillsborough County surtax collection resumes June 2025
Beginning June 1, 2025, dealers must resume collection of the following Hillsborough County discretionary sales surtaxes for Florida sales and use tax purposes:the 0.5% indigent care surtax; andthe 0....
Beginning June 1, 2025, dealers must resume collection of the following Hillsborough County discretionary sales surtaxes for Florida sales and use tax purposes:the 0.5% indigent care surtax; andthe 0....
GA - Additional local rate change added for Q2
The Georgia Department of Revenue has amended the previously announced sales and use tax rate changes, effective April 1, 2025. In addition to the previously announced rate changes, Murray County's ra...
The Georgia Department of Revenue has amended the previously announced sales and use tax rate changes, effective April 1, 2025. In addition to the previously announced rate changes, Murray County's ra...
HI - House approves IRC conformity update
The Hawaii House of Representatives has approved a bill that would update Hawaii’s Internal Revenue Code tie-in date for computing corporate and individual income tax liability. The bill would move ...
The Hawaii House of Representatives has approved a bill that would update Hawaii’s Internal Revenue Code tie-in date for computing corporate and individual income tax liability. The bill would move ...
ID - Disabled veterans are eligible to apply for property tax benefit; deadline is April 15
The Idaho State Tax Commission has issued a release announcing that veterans with disabilities are eligible to have their property tax bill reduced by as much as $1,500 on their Idaho residence and up...
The Idaho State Tax Commission has issued a release announcing that veterans with disabilities are eligible to have their property tax bill reduced by as much as $1,500 on their Idaho residence and up...
IL - Chicago issues guidance on vehicle lease down payments and trade-ins
Chicago issued guidance on how the personal property lease transaction tax applies to capital cost reductions in vehicle leases, like down payments and trade-in allowances. Down payments and trade-in ...
Chicago issued guidance on how the personal property lease transaction tax applies to capital cost reductions in vehicle leases, like down payments and trade-in allowances. Down payments and trade-in ...
IN - Orange County imposes 1% food and beverage tax
Effective May 1, 2025, Orange County in Indiana imposes a food and beverage tax at a 1% rate. Food and Beverage Tax, Indiana Department of Revenue, April 2025...
Effective May 1, 2025, Orange County in Indiana imposes a food and beverage tax at a 1% rate. Food and Beverage Tax, Indiana Department of Revenue, April 2025...
IA - Sports wagering winnings now subject to state and federal income tax
The Iowa General Assembly has enacted a law on state income tax withholdings on winnings from sports wagering. In Iowa, winnings from sports wagering have a withholding requirement if the winner is no...
The Iowa General Assembly has enacted a law on state income tax withholdings on winnings from sports wagering. In Iowa, winnings from sports wagering have a withholding requirement if the winner is no...
KS - Local transient guest tax rate changes announced
Kansas announced local transient guest tax rate changes for the first quarter of 2025. Effective April 1, 2025, the transient guest tax rate is 4% in Clay County and 8.25% in the City of Hays. Transi...
Kansas announced local transient guest tax rate changes for the first quarter of 2025. Effective April 1, 2025, the transient guest tax rate is 4% in Clay County and 8.25% in the City of Hays. Transi...
KY - Storm deadline extension instructions issued
Kentucky issued instructions on how businesses and individuals should note the storm deadline extensions announced by Gov. Andy Beshear when filing income tax returns. If filing online, most software ...
Kentucky issued instructions on how businesses and individuals should note the storm deadline extensions announced by Gov. Andy Beshear when filing income tax returns. If filing online, most software ...
LA - Personal income tax reform summarized
The Louisiana Department of Revenue has issued a revenue information bulletin summarizing personal income tax changes made in the 2024 Third Extraordinary Session. Revenue Information Bulletin No. 25...
The Louisiana Department of Revenue has issued a revenue information bulletin summarizing personal income tax changes made in the 2024 Third Extraordinary Session. Revenue Information Bulletin No. 25...
ME - Rule amended to impose electronic filing on certain taxpayers
Maine Rule 104, which outlines requirements for filing certain Maine tax returns, including electronic filing requirements, has been amended to require that the following file electronic returns:certa...
Maine Rule 104, which outlines requirements for filing certain Maine tax returns, including electronic filing requirements, has been amended to require that the following file electronic returns:certa...
MD - Maryland budget sent to governor
The Budget Reconciliation and Financing Act of 2025 has been sent to Maryland Governor Wes Moore. Significant provisions of the bill are outlined below.Corporate income taxes: Affiliated corporations ...
The Budget Reconciliation and Financing Act of 2025 has been sent to Maryland Governor Wes Moore. Significant provisions of the bill are outlined below.Corporate income taxes: Affiliated corporations ...
MA - Interest rates hold steady for the second quarter of 2025
The interest rates on the underpayment and overpayment of Massachusetts taxes are unchanged for the period April 1, 2025, through June 30, 2025.The rate for overpayments is 6%; andThe rate for underpa...
The interest rates on the underpayment and overpayment of Massachusetts taxes are unchanged for the period April 1, 2025, through June 30, 2025.The rate for overpayments is 6%; andThe rate for underpa...
MI - Tax relief available for those impacted by severe winter weather
he Michigan Department of Treasury has announced state tax relief for individuals and businesses impacted by the severe weather beginning on March 28, 2025. Taxpayers residing in the following countie...
he Michigan Department of Treasury has announced state tax relief for individuals and businesses impacted by the severe weather beginning on March 28, 2025. Taxpayers residing in the following countie...
MN - Governor releases revised budget
Minnesota Gov. Tim Walz released his revised budget for the FY 2026-27 biennium that begins on July 1, 2025, and ends on June 30, 2027. The governor’s revised budget includes additional spending cut...
Minnesota Gov. Tim Walz released his revised budget for the FY 2026-27 biennium that begins on July 1, 2025, and ends on June 30, 2027. The governor’s revised budget includes additional spending cut...
MS - Pascagoula restaurant tax extended
Mississippi has enacted legislation extending the repeal date of the city of Pascagoula's tax on the gross proceeds from the sale of prepared foods in restaurants to July 1, 2029. Ch. 923 (H.B. 1654),...
Mississippi has enacted legislation extending the repeal date of the city of Pascagoula's tax on the gross proceeds from the sale of prepared foods in restaurants to July 1, 2029. Ch. 923 (H.B. 1654),...
MO - Reminder issued on show-me green tax holiday
The Missouri Department of Revenue reminds taxpayers that the annual Show-Me Green Sales Tax Holiday runs from April 19 through April 25, 2025. During the holiday period, purchases of new qualifying E...
The Missouri Department of Revenue reminds taxpayers that the annual Show-Me Green Sales Tax Holiday runs from April 19 through April 25, 2025. During the holiday period, purchases of new qualifying E...
MT - Claim deadline set for natural disaster property tax relief
Montana has enacted an amendment setting a deadline for filing a claim for property tax relief following a natural disaster. Taxpayers must file a claim for the adjustment to taxable value within 2 ye...
Montana has enacted an amendment setting a deadline for filing a claim for property tax relief following a natural disaster. Taxpayers must file a claim for the adjustment to taxable value within 2 ye...
NE - Local rate change and new good life district taxes announced
The Nebraska Department of Revenue has announced that the city of Wilber will decrease its local sales and use tax rate from 1.5% to 1.0% effective July 1, 2025.Furthermore, effective July 1, 2025, a ...
The Nebraska Department of Revenue has announced that the city of Wilber will decrease its local sales and use tax rate from 1.5% to 1.0% effective July 1, 2025.Furthermore, effective July 1, 2025, a ...
NV - Regulation on reduction of taxable value amended
Nevada has amended its regulation on the deduction of obsolescence from the taxable value of property. In determining the amount of obsolescence to be deducted, the State Board and the county boards o...
Nevada has amended its regulation on the deduction of obsolescence from the taxable value of property. In determining the amount of obsolescence to be deducted, the State Board and the county boards o...
NH - Department reminds taxpayers of interest and dividends tax repeal
The New Hampshire Department of Revenue Administration reminds taxpayers that the Interest and Dividends Tax is repealed effective January 1, 2025. Technical Information Release TIR 2025-001, New Ham...
The New Hampshire Department of Revenue Administration reminds taxpayers that the Interest and Dividends Tax is repealed effective January 1, 2025. Technical Information Release TIR 2025-001, New Ham...
NJ - Tobacco distributor must use actual price
The New Jersey Tax Court determined that a taxpayer was a "distributor," under the Tobacco and Vapors Product Tax (TPT) Act, so was not required to purchase tobacco directly from a manufacturer to u...
The New Jersey Tax Court determined that a taxpayer was a "distributor," under the Tobacco and Vapors Product Tax (TPT) Act, so was not required to purchase tobacco directly from a manufacturer to u...
NM - Veteran property tax exemptions expanded
New Mexico has enacted legislation implementing constitutional amendments approved by voters that expand property tax exemptions for veterans. Beginning in property tax year 2025, the standard veteran...
New Mexico has enacted legislation implementing constitutional amendments approved by voters that expand property tax exemptions for veterans. Beginning in property tax year 2025, the standard veteran...
NY - Individual entitled to earned income and child credits based on documents and testimony
An individual was eligible for the New York earned income credit (EIC) because credible testimony, combined with documents in the record, substantiated his reported income. In addition, a combination ...
An individual was eligible for the New York earned income credit (EIC) because credible testimony, combined with documents in the record, substantiated his reported income. In addition, a combination ...
NC - Taxpayer’s petition barred by state’s sovereign immunity
A taxpayer’s petition challenging a North Carolina sales and use tax assessment was barred by the doctrine of sovereign immunity because the petition was untimely filed. In this matter, the taxpayer...
A taxpayer’s petition challenging a North Carolina sales and use tax assessment was barred by the doctrine of sovereign immunity because the petition was untimely filed. In this matter, the taxpayer...
ND - Exemption enacted for towing companies taking custody of abandoned vehicles
North Dakota has enacted a motor vehicle excise tax exemption for abandoned motor vehicles taken into the custody of a commercial towing service. H.B. 1578, Laws 2025, effective August 1, 2025...
North Dakota has enacted a motor vehicle excise tax exemption for abandoned motor vehicles taken into the custody of a commercial towing service. H.B. 1578, Laws 2025, effective August 1, 2025...
OH - Definitions and exemptions for medical items updated
Ohio has issued an updated information release adopting the uniform definitions approved by the Streamlined Sales Tax Governing Board pertaining to drugs and various types of medical equipment. The re...
Ohio has issued an updated information release adopting the uniform definitions approved by the Streamlined Sales Tax Governing Board pertaining to drugs and various types of medical equipment. The re...
OK - Local tax rate changes announced
The Oklahoma Tax Commission has announced local sales and use tax rate changes effective July 1, 2025. Choctaw will increases its local rate from 4.25% to 5.25%. Wagoner County increases its local rat...
The Oklahoma Tax Commission has announced local sales and use tax rate changes effective July 1, 2025. Choctaw will increases its local rate from 4.25% to 5.25%. Wagoner County increases its local rat...
OR - IRC conformity bill advances
The Oregon House passed a bill that would update the state's income tax Internal Revenue Code conformity date to December 31, 2024. The bill now goes to the Oregon Senate. H.B. 2092, as passed by the...
The Oregon House passed a bill that would update the state's income tax Internal Revenue Code conformity date to December 31, 2024. The bill now goes to the Oregon Senate. H.B. 2092, as passed by the...
PA - Administration launches online petition center for taxpayers to file appeals
Pennsylvania launched a new online platform to provide an improved tax appeals process for taxpayers. The new Board of Appeals Online Petition Center offers an improved user interface, a feature to ...
Pennsylvania launched a new online platform to provide an improved tax appeals process for taxpayers. The new Board of Appeals Online Petition Center offers an improved user interface, a feature to ...
RI - Taxpayers reminded of 2025 LLC filing requirements
The Rhode Island Department of Revenue Division of Taxation has issued a notice summarizing the 2025 income tax filing requirements for LLCs. Notice 2025-01, Rhode Island Division of Taxation, Februa...
The Rhode Island Department of Revenue Division of Taxation has issued a notice summarizing the 2025 income tax filing requirements for LLCs. Notice 2025-01, Rhode Island Division of Taxation, Februa...
SC - Guidance on treatment of certain trailers updated
South Carolina has updated its previous sales tax guidance regarding boat trailers under 2,500 pounds, farm trailers, and other utility trailers to reflect certain policy revisions. Specifically, the ...
South Carolina has updated its previous sales tax guidance regarding boat trailers under 2,500 pounds, farm trailers, and other utility trailers to reflect certain policy revisions. Specifically, the ...
SD - Governor proposes homeowner relief proposal
South Dakota Gov. Larry Rhoden has introduced a Homeowner Tax Relief Proposal, offering a new approach to property taxes. The proposal aims to reduce homeowners' property taxes via a Homeowner Tax Cre...
South Dakota Gov. Larry Rhoden has introduced a Homeowner Tax Relief Proposal, offering a new approach to property taxes. The proposal aims to reduce homeowners' property taxes via a Homeowner Tax Cre...
TN - Authorization for additional Nashville-Davidson County hotel tax extended
Tennessee has extended the authority of Nashville-Davidson County to charge an additional $0.50 hotel occupancy tax per room for 6 years, until May 21, 2032. Ch. 120 (S.B. 734), Laws 2025, effective A...
Tennessee has extended the authority of Nashville-Davidson County to charge an additional $0.50 hotel occupancy tax per room for 6 years, until May 21, 2032. Ch. 120 (S.B. 734), Laws 2025, effective A...
TX - Depreciable property expenses explicitly excluded from R&D credit calculations
The Texas Comptroller issued a policy memorandum stating that depreciable property expenses do not qualify as a supply qualified research expenses (QRE) for the purpose of the Texas franchise tax's re...
The Texas Comptroller issued a policy memorandum stating that depreciable property expenses do not qualify as a supply qualified research expenses (QRE) for the purpose of the Texas franchise tax's re...
UT - Guidance for telecommunications service providers revised
The Utah State Tax Commission has revised a publication that provides sales and use tax information for telecommunications (telecom) service providers. Telecom services that originate and terminate wi...
The Utah State Tax Commission has revised a publication that provides sales and use tax information for telecommunications (telecom) service providers. Telecom services that originate and terminate wi...
VT - Rooms tax publication revised
Vermont released a revised version of its publication covering rooms taxes for business. The publication provides guidance to businesses regarding the circumstances under which the 9% rooms tax or the...
Vermont released a revised version of its publication covering rooms taxes for business. The publication provides guidance to businesses regarding the circumstances under which the 9% rooms tax or the...
VA - Administration of transient occupancy taxes amended
Enacted Virginia legislation provides that an accommodations provider must not be required to transmit a transient occupancy tax return to a locality ifall retail sales of accommodations owned by the ...
Enacted Virginia legislation provides that an accommodations provider must not be required to transmit a transient occupancy tax return to a locality ifall retail sales of accommodations owned by the ...
WA - Application of multiple points of use exemption to software maintenance agreements explained
The Washington Department of Revenue has provided guidance on the application of the multiple points of use sales tax exemption (MPU exemption) to software maintenance agreements. The MPU exemption pr...
The Washington Department of Revenue has provided guidance on the application of the multiple points of use sales tax exemption (MPU exemption) to software maintenance agreements. The MPU exemption pr...
WV - Acute care healthcare provider tax payment deadline extended
West Virginia is extending the April 15, 2025 payment deadline for the acute care healthcare provider tax by 30 days to May 15, 2025. The state will waive penalties and interest on unpaid tax liabilit...
West Virginia is extending the April 15, 2025 payment deadline for the acute care healthcare provider tax by 30 days to May 15, 2025. The state will waive penalties and interest on unpaid tax liabilit...
WI - Untimely submission of petition for review dismissed by commission
The Wisconsin Tax Appeals Commission dismissed a petition for review due to its untimely submission. The Department of Revenue had issued two Notices of Office Audit Amount Due to the petitioners. In ...
The Wisconsin Tax Appeals Commission dismissed a petition for review due to its untimely submission. The Department of Revenue had issued two Notices of Office Audit Amount Due to the petitioners. In ...
WY - Order of application of property tax exemptions provided
Wyoming has enacted legislation specifying the order in which a taxpayer should apply property tax exemptions when multiple property tax exemptions apply to the same property. The legislation states t...
Wyoming has enacted legislation specifying the order in which a taxpayer should apply property tax exemptions when multiple property tax exemptions apply to the same property. The legislation states t...
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