Tax - State & Local

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Arizona—Utilities Tax: Video Service Provider Laws Updated
May 20, 2022

Arizona video service providers must be timely notified of a local government boundary change. The video service provider cannot be required to pay license fees on gross revenues within an area encompassed in a boundary change within the first 30 day...

Arizona—Miscellaneous Tax: Vehicle Fee Exemptions for Distinguished Veterans
May 20, 2022

Military veterans who have been honorably discharged and received a Purple Heart medal can receive an exemption from Arizona vehicle license tax and the registration fee for one vehicle. Ch. 150 (H.B. 2062 ), Laws 2022, effective 91 days after adjour...

Arkansas—Sales and Use Tax: Local Tax Rate Changes Announced
May 20, 2022

The following Arkansas local sales tax rate changes are effective July 1, 2022: Local Rates Hempstead County decreases its sales and use tax from 3% to 2.0%. The city of London imposes a sales and use tax of 1.0%. Annexations For local tax and zoning...

Arkansas—Sales and Use Tax: Taxpayer Not Entitled to Farm Machinery and Equipment Exemption
May 20, 2022

For Arkansas sales and use tax purposes, a taxpayer was properly disallowed a commercial farming exemption on his purchase of certain machinery because he failed to prove that the machinery was used exclusively and directly in the commercial producti...

Colorado—Property Tax: Temporary Property Tax Relief Enacted
May 20, 2022

Colorado property tax assessment rates and taxable valuations for the 2023 and 2024 tax years have been reduced. 2023 Property Tax Assessment For 2023 property tax year, the assessment rate for: all residential property is reduced to 6.765% (from 6.9...

Hawaii—Sales and Use Tax: Tax Facts on Manufacturers and Producers Issued
May 20, 2022

The Hawaii Department of Taxation has issued a fact sheet discussing general information about how the general excise tax (GET) and use tax applies to manufacturers and producers. The fact sheet, among other issues, discusses: who must pay these taxe...

Illinois—Property Tax: Final Madison County Multiplier Announced for 2021
May 20, 2022

The final Madison County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 1.0000. The final 2020 multiplier was 1.0000. Release , Illinois Department of Revenue, April 7, 2022

Illinois—Property Tax: Final Stephenson County Multiplier Announced for 2021
May 20, 2022

The final Stephenson County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 1.0000. The final 2020 multiplier was 1.0000. Release , Illinois Department of Revenue, April 7, 2022

Illinois—Property Tax: Final DeWitt County Multiplier Announced for 2021
May 20, 2022

The final DeWitt County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 0.9846. The final 2020 multiplier was 1.0000. Release , Illinois Department of Revenue, April 7, 2022

Illinois—Property Tax: Final Iroquois County Multiplier Announced for 2021
May 20, 2022

The final Iroquois County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 1.0000. The final 2020 multiplier was 1.0000. Release , Illinois Department of Revenue, April 7, 2022

Illinois—Property Tax: Final Logan County Multiplier Announced for 2021
May 20, 2022

The final Logan County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 1.0000. The final 2020 multiplier was 1.0000. Release , Illinois Department of Revenue, April 8, 2022

Indiana—Motor Fuel Tax: Taxpayer Entitled to Partial Refund of Proportional Use Credit
May 20, 2022

An Indiana motor carrier’s (taxpayer’s) claim for a refund of International Fuel Tax Agreement (IFTA) taxes was sustained in part because the taxpayer established that the refund claim was timely filed and that it was entitled to the refund of propor...

Indiana—Sales and Use Tax: Bulletin on Taxability of Nursing Homes Updated
May 20, 2022

The Indiana Department of Revenue has updated an information bulletin on nursing homes to include updated statutory references regarding the application of sales and use tax to the sales of services or tangible personal property (TPP) by nursing home...

Louisiana—Corporate, Personal Income Taxes: Final 1099-NEC Electronic Filing Regulation Enacted
May 20, 2022

Louisiana has permanently adopted a regulation requiring preparers who file 50 or more Federal Form 1099-NECs due on or after January 1, 2022 to file them electronically. Previously , Louisiana adopted a temporary regulation requiring electronic fili...

Louisiana—Personal Income Tax: Refund Checkoff Enacted
May 20, 2022

Louisiana has enacted a law to add Maddie's Footprints to the organizations authorized to receive individual income tax refund checkoff donations. The checkoff will expire on January 1, 2027. Act 66 (S.B. 85 ), Laws 2022, effective August 1, 2022

New Jersey—Property Tax: Taxpayer's Petition Challenging Township's Assessments Was Untimely
May 20, 2022

For New Jersey property tax purposes, the tax court granted the township's motion to dismiss the taxpayer’s complaint because the taxpayer’s petition to the County Board of Taxation (Board) was untimely. The township's tax assessor notified the taxpa...

New Mexico—Sales and Use Tax: Tribal Cooperative Agreements on Cannabis Tax
May 20, 2022

The New Mexico Taxation and Revenue Department has announced that it and the pueblos of Pojoaque and Picuris have signed intergovernmental cooperative agreements recognizing the tribes’ authority to administer their own tax programs for cannabis sale...

New York—Property Tax: Taxpayer Had Standing to File Complaints to Review Tax Assessments as Owner of Property
May 20, 2022

For New York property tax purposes, the town assessor failed to establish that the taxpayer was not the property owner and therefore lacked standing to challenge the tax assessments for the tax years 2016 through 2019. In this matter, the taxpayer ha...

New York—Sales and Use Tax: Review Petition Dismissed as Untimely
May 20, 2022

The New York State Division of Tax Appeals (DTA) dismissed for lack of jurisdiction a taxpayer’s petition for review of a notice of determination of sales and use tax and for a revision of the notice of proposed driver’s license suspension referral, ...

New York—Sales and Use Tax: Division’s Motion to Dismiss Petition Invalid Due to Absence of Notice
May 20, 2022

The New York State Tax Appeals Tribunal (TAT) reversed an Administrative Law Judge’s (ALJ’s) determination that a taxpayer’s petition for a refund of sales and use tax was untimely. In this matter, the ALJ determined that it lacked subject matter jur...

North Carolina—Multiple Taxes: Interest Rate Remains 5% for Second Half of 2022
May 20, 2022

The interest rate on North Carolina tax assessments and refunds for the period July 1, 2022, through December 31, 2022, is set at 5%. Interest Rate , North Carolina Department of Revenue, May 2022

Alabama—Sales and Use Tax: Extension of Tax Exemptions for Sales of Parts for Refurbishing Certain Aircraft Discussed
May 19, 2022

A recently enacted Alabama legislation, Act 2022-293, reinstated the sunset provision for the sales and use tax exemption applicable to gross receipts from the sale of parts, components, and systems for refurbishing certain aircraft. The exemption is...

Arizona—Property Tax: Development Deal to Build Hotel and Conference Center on Government Land Did Not Violate State Laws
May 19, 2022

For Arizona property tax purposes, the Supreme Court affirmed the tax court’s decision that the property was tax-exempt and that the development deal did not seek to evade taxes. In this case, the Attorney General challenged an agreement the Arizona ...

Arkansas—Sales and Use Tax: Seller Failed to Collect and Remit Tax of Sale of Aircraft
May 19, 2022

A taxpayer was properly subject to Arkansas sales and use tax on its sale of an aircraft because the taxpayer had failed to collect the tax from the buyer and remit it to the Department of Finance and Administration (department). In this matter, the ...

Illinois—Personal Income Tax: Taxability of Trust Income Assigned to Single-Member LLC Discussed
May 19, 2022

The Illinois Department of Revenue issued a general information letter regarding the federal income tax treatment of assignment of beneficial interest in a trust to a single-member LLC for Illinois income tax purposes. The department stated that if t...

Indiana—Property Tax: Exemption for Homeowners’ Association's Common Area Affirmed
May 19, 2022

The Indiana Tax Court affirmed the Board of Tax Review’s (Board’s) determination granting a common area property tax exemption to the taxpayer, a homeowners’ association because the county assessor’s evidence was not sufficient to demonstrate that th...

Louisiana—Corporate Income Tax: Net Operating Loss Guidance Issued
May 19, 2022

Louisiana has issued guidance to address recent federal and state legislative changes that modified the utilization of net operating losses (NOLs) by corporate and individual income taxpayers. What is the guidance for corporate taxpayers? Louisiana t...

Maine—Personal Income Tax: Rule Governing Property Tax Fairness Credit Amended
May 19, 2022

Maine Revenue Services has amended its rule governing the property tax fairness credit against personal income taxes. The rule was amended to reflect recent law changes that: make property tax payments made on behalf of a taxpayer by the state throug...

Maryland—Multiple Taxes: Historic Revitalization Credit Extended, Commercial Caps Increased
May 19, 2022

Maryland is extending the sunset date for the historic structure revitalization credit that eligible taxpayers can claim against: corporate income tax liability; personal income tax liability; and insurance premium tax liability. It is also increasin...

Missouri—Multiple Taxes: Interest Rate on Refunds Unchanged for Third Quarter of 2022
May 19, 2022

The interest rate on all qualifying Missouri tax refunds is 0.4% for the period from July 1, 2022, through September 30, 2022. The interest rate is 0.4% for the period from April 1, 2022, to June 30, 2022. Statutory Interest Rates , Missouri Departme...

New Jersey—Property Tax: Assessment of Taxpayers’ Commercial Property Upheld for Failure to Prove Overvaluation
May 19, 2022

For New Jersey property tax purposes, the taxpayers’ complaint challenging the township’s assessment of their commercial property for the tax year 2021 was denied because they failed to provide sufficient evidence that their property was overvalued. ...

South Carolina—Corporate, Personal Income Taxes: IRC Conformity Updated
May 19, 2022

South Carolina enacted a law that updates the state's IRC conformity date from December 31, 2020, to December 31, 2021. For tax year 2021, the law also specifically adopts the federal exclusion from gross income for targeted Economic Injury Disaster ...

South Carolina—Property Tax: Rural Telephone Property Exemption Clarified
May 19, 2022

The South Carolina property tax exemption for property used in providing telephone service in rural areas has been amended to clarify that the exemption applies regardless of the technology used and the extent to which the property is used in providi...

South Carolina—Sales and Use Tax: Counties Authorized to Impose Both Capital Projects and Transportation Taxes
May 19, 2022

South Carolina counties that impose a 1% transportation sales and use tax may also impose a capital projects tax of up to 1%. Furthermore, a county that has imposed a 1% capital projects tax may also impose a transportation tax of up to 1%. H.B. 3948...

South Carolina—Sales and Use Tax: Green Space Sales Tax Authorized
May 19, 2022

South Carolina has authorized counties to impose a sales tax at a rate of up to 1% for preservation procurements. The tax would be subject to a referendum. Gross proceeds from the sale of items subject to a maximum tax and unprepared food items eligi...

Tennessee—Miscellaneous Tax: Notice Issued on Business Tax Wholesaler, Retailer Certificates
May 19, 2022

Tennessee has issued a notice informing taxpayers that new wholesaler/retailer certificates will be available from January 1, 2023, which are valid for one year, beginning on the original date of a taxpayer’s business tax return and expiring on the d...

All States—Multiple Taxes: New Issue of State Tax Review Available
May 18, 2022

A new issue of State Tax Review is now available. Subscribers can view the new issue.

Alabama—Sales and Use Tax: City of Hanceville Increases Local Lodgings Tax Rate
May 18, 2022

Effective June 1, 2022, the city of Hanceville increases its local Alabama lodgings tax rate from 3% to 5%. Local Tax Notice , Alabama Department of Revenue, May 16, 2022

Alabama—Sales and Use Tax: Department Starts Administering, Collecting Local Taxes in Town of Fort Deposit
May 18, 2022

Effective June 1, 2022, the Alabama Department of Revenue begins administering and collecting the town of Fort Deposit’s local sales, use, and rental taxes. Effective Filing Period The first town of Fort Deposit local tax return filed with department...

California—Tobacco Tax: New Tax Rate on Other Tobacco Products for 2022-2023 Announced
May 18, 2022

California has announced a new tax rate on other tobacco products of 61.74% effective July 1, 2022, through June 30, 2023. Tobacco Products Distributors Tobacco products distributors: are required to apply this rate to all distributions of other toba...

California—Tobacco Tax: Cigarette and Other Tobacco Products Tax Rates for 2022-2023 Announced
May 18, 2022

The California cigarette and other tobacco products tax rates effective July 1, 2022, through June 30, 2023, have been announced. Cigarette Tax Rate The tax rate on cigarettes remains unchanged at $2.87 per pack of 20 ($0.1435 per cigarette). Other T...

Colorado—Corporate, Personal Income Taxes: Governor Signs Legislation to Make SALT Parity Act Retroactive to 2018
May 18, 2022

Colorado has enacted income tax legislation that makes the pass-through entity election (SALT Parity Act) effective retroactive to January 1, 2018. The optional election was enacted in 2021, and was originally applicable beginning in tax year 2022. (...

Colorado—Sales and Use Tax, Practice and Procedure: Vendor's Fee Temporarily Increased
May 18, 2022

For Colorado sales made during tax year 2023, the vendor's fee is increased to 5.3% (currently 4%) of the sales and use tax reported if the reported tax is $100,000 or less. However, a retailer can not retain more than $1,000 in any filing period. Ad...

Illinois—Property Tax: 2021 Cumberland County Final Multiplier Announced
May 18, 2022

The final Cumberland County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 1.0332. The final 2020 multiplier was 1.0000. Release , Illinois Department of Revenue, March 24, 2022

Illinois—Property Tax: 2021 Lee County Final Multiplier Announced
May 18, 2022

The final Lee County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 1.0000. The tentative factor issued in December 2021 multiplier was also 1.0000. Release , Illinois Department of Revenue, March 23, 2022

Illinois—Property Tax: Tentative Alexander County Multiplier Announced for 2021
May 18, 2022

The tentative Alexander County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 0.9768. The final 2020 multiplier was 1.0000. Release , Illinois Department of Revennue, March 24, 2022

Illinois—Motor Fuel Tax: Annual County Motor Fuel Tax Rate Announced
May 18, 2022

Illinois announced the county motor fuel tax rates for the period July 1, 2022, through June 30, 2023. The tax is imposed in specific counties on sales of motor fuel used in motor vehicles and recreational type watercraft operating on Illinois public...

Illinois—Sales and Use Tax: Taxability of Sales of Outsourced Pharmacy Products and Services Discussed
May 18, 2022

The Illinois Department of Revenue (department) issued a general information letter discussing the applicability of sales and use tax to an outsourced pharmacy services provider’s (taxpayer’s) sales of products and services to veterinary hospitals an...

Maine—Sales and Use Tax: Tax Treatment of Adult Use of Cannabis and Related Products Discussed
May 18, 2022

Maine Revenue Services issued a bulletin on the sales and use tax treatment of adult use cannabis and related products. The bulletin, among other information, discusses: Applicable statutory definitions; Collection of sales tax at the rate of 10% on ...

Maine—Sales and Use Tax: Tax Guidance for Businesses Engaged as Retailers of Food Products Issued
May 18, 2022

The Maine Revenue Services published an instructional bulletin for businesses engaged as retailers of food products, for sales and use tax purposes. The bulletin provides a table of a non-exclusive list of non-food products that are subject to sales ...

Maryland—Property Tax: Credit Available for Newly Constructed Office/Retail Property
May 18, 2022

Effective for tax years after June 30, 2022, Maryland will offer an enterprise zone property tax credit for newly constructed property with office and retail space that became eligible for the property tax credit between January 1, 2019 and December ...

Maryland—Property Tax: Exemption Enacted for Specified Community Solar Energy Generating Systems
May 18, 2022

For tax years after June 30, 2022, a Maryland personal property tax exemption is enacted for machinery or equipment of specified community solar energy generating systems. The system must: have a generating capacity that does not exceed two megawatts...

Mississippi—Sales and Use Tax: Medical Cannabis Dispensary License Applicants Reminded of Obligations
May 18, 2022

Mississippi reminds all medical cannabis dispensary license applicants that they are required to have a sales tax account and sales tax permit before applying for a license. Applicable NAICS Codes Licensure applicants are instructed to use the follow...

Nevada—Sales and Use, Property Taxes: Rules for Energy-Related Tax Incentives Revised
May 18, 2022

Existing regulations for energy-related property and sales and use tax incentives have been revised. Revised provisions Revised provisions of the energy-related tax incentives include the: definition of facility is expanded to include a facility for ...

New York—Sales and Use Tax: Cap Amount for Electronic News Services Exemption Increases
May 18, 2022

The cap amount for the New York sales and use tax exemption for sales and uses of electronic news services that occur from June 1, 2022, to May 31, 2023, increases to $3,867. News Bulletin , New York Department of Taxation and Finance, May 17, 2022

Pennsylvania—Property Tax: Senior Tax Freeze Discussed
May 18, 2022

The Philadelphia Department of Revenue reminds seniors about their real estate tax bills and the Senior Tax Freeze program that is available. Although the official deadline to apply for the program is January 31, 2023, seniors are encouraged to apply...

South Carolina—Personal Income Tax: Deduction for Military Retirement Income Expanded
May 18, 2022

South Carolina expanded the military retirement deduction so that an individual taxpayer can now deduct all military retirement income that is included in South Carolina taxable income. The amendment applies to tax years beginning after 2021. H.B. 32...

Texas—Corporate Income Tax: March 2022 Certification of the Average Closing Price of Gas and Oil Released
May 18, 2022

The Texas Comptroller of Public Accounts has determined the average taxable price of crude oil for the reporting period March 2022 is $56.56 per barrel for the three-month period beginning on December 1, 2021, and ending February 28, 2022. Therefore,...

Illinois—Property Tax: Final LaSalle County Multiplier Announced for 2021
May 17, 2022

The final LaSalle County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 1.0000. The final 2020 multiplier was also 1.0000. Release , Illinois Department of Revenue, April 5, 2022

Illinois—Property Tax: Final Putnam County Multiplier Announced for 2021
May 17, 2022

The final Putnam County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 1.0000. The final 2020 multiplier was also 1.0000. Release , Illinois Department of Revenue, April 5, 2022

Illinois—Property Tax: Final St. Clair County Multiplier Announced for 2021
May 17, 2022

The final St. Clair County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 1.0000. The final 2020 multiplier was also 1.0000. Release , Illinois Department of Revenue, April 5, 2022

Illinois—Sales and Use Tax: Lessors Required to Obtain Warehouseman Certificate
May 17, 2022

The Illinois Department of Revenue (department) issued a general information letter stating that lessors (taxpayers) of a business suite were required to obtain a warehouseman certificate because they fell within the statutory definition of warehouse...

Illinois—Sales and Use Tax: Marketplace Facilitator Flowchart Discussed
May 17, 2022

Illinois published marketplace facilitator flowchart discussing retailers' sales tax responsibilities. Taxpayers can access the following flowcharts: Illinois (In-State) Retailer’s Sales Tax Responsibilities Flowchart . Leveling the Playing Field for...

Indiana—Property Tax: Property Tax Assessment Board of Appeals Lacks Authority to Revoke Charitable Exemption
May 17, 2022

For Indiana property tax purposes, the tax court reversed the Board of Tax Review’s (Board’s) determination because the Property Tax Assessment Board of Appeals (PTABOA) lacked authority to revoke the taxpayer's charitable purposes exemption. The tax...

Indiana—Sales and Use Tax: Taxpayer Entitled to Refund of Difference Between Trade-in Allowance and Payoff
May 17, 2022

A nonresident taxpayer was entitled to a partial refund of Indiana sales tax paid on the purchase of a motor vehicle from an Indiana dealership in a like-kind exchange because the taxpayer was wrongly assessed tax on the equity value in the like-kind...

Kansas—Multiple Taxes: Housing Investor Credit Established
May 17, 2022

Effective beginning with the 2022 tax year, taxpayers who invest in qualified housing projects can claim a credit against: corporate income tax liability; financial institution privilege tax liability; insurance premium tax liability; or personal inc...

Maryland—Corporate, Personal Income Taxes: Film Production Activity Tax Credit Expanded to Include Digital Animation Projects
May 17, 2022

The Maryland film production activity income tax credit is expanded to include digital animation projects. A digital animation project is the creation, development, and production of computer-generated animation content for distribution or exhibition...

Maryland—Corporate, Personal Income Taxes: Sunset Date Extended for Energy Storage System Tax Credit
May 17, 2022

Enacted legislation extends the sunset date for the Maryland energy storage system income tax credit for two additional years, from December 31, 2022, to December 31, 2024. After 2024, the tax credit program is converted to a grant program. Ch. 246 (...

Maryland—Corporate, Personal Income Taxes: Theatrical Production Tax Credit Enacted
May 17, 2022

Maryland has enacted a refundable income tax credit for qualified theatrical production costs incurred in the state. In order to qualify for the tax credit, the estimated total direct costs incurred in Maryland must exceed $100,000. Credit Amount The...

Maryland—Personal Income Tax: Subtraction Modification Enacted for Centenarians
May 17, 2022

Applicable to taxable years beginning after December 31, 2021, a Maryland personal income tax subtraction modification is enacted for centenarians. The subtraction is for the first $100,000 of income received during the taxable year if the individual...

New York—Motor Fuel Tax: Changes in Prepaid Tax Rate for Diesel Motor Fuel and Motor Fuel Announced
May 17, 2022

New York revised the publications on the prepaid sales tax rate for diesel motor fuel and motor fuel to reflect the tax suspension beginning June 1, 2022. As a result, beginning June 1, 2022, the prepaid New York sales tax rates on diesel motor fuel ...

Pennsylvania—Property Tax: Trial Court’s Order Exposing Taxpayer's Property to Tax Sale for Unpaid Taxes Affirmed
May 17, 2022

A Pennsylvania trial court did not err in granting an order exposing the taxpayer’s property to a sheriff’s sale for unpaid property taxes because due process was satisfied. In this matter, the trial court entered a judgment in favor of the school di...

Tennessee—Corporate Income Tax: Deduction of Research and Development Expenditures Discussed
May 17, 2022

Tennessee issued a notice discussing a recent law that decoupled the excise tax from IRC Sec. 174 , as amended by the federal Tax Cuts and Jobs Act of 2017 (TCJA), with respect to research and development (R&D) expenditures. The TCJA amended IRC Sec....

Texas—Corporate Income Tax: February 2022 Certification of the Average Closing Price of Gas and Oil Released
May 17, 2022

The Texas Comptroller of Public Accounts has determined the average taxable price of crude oil for the reporting period February 2022 is $53.90 per barrel for the three-month period beginning on November 1, 2021, and ending January 31, 2022. Therefor...

Texas—Property Tax: School District Not Immune from Tax Sale Lawsuit, Tax Sale Upheld
May 17, 2022

For Texas property tax purposes, the trial court did not abuse its discretion in granting summary judgment in favor of the school district and tax sale purchasers of the taxpayer's property on the taxpayer's bill of review. The taxpayer filed a bill ...

Vermont—Motor Fuel Tax: Assessment of Additional Fuel Taxes Vacated Due to Erroneous Use of IFTA’s Default Rate
May 17, 2022

The Superior Court vacated the decision of the Vermont Agency of Transportation assessing additional diesel fuel taxes, penalties, and interest on the taxpayer because there was no need for the auditors to use the International Fuel Tax Agreement’s (...

Virginia—Sales and Use Tax: Landline Telephone and Cable TV Franchise Right of Way Fees Decrease
May 17, 2022

For purposes of the Virginia communications taxes, the landline telephone and cable TV franchise right of way fees decrease from $1.60 to $1.01, beginning July 1, 2022. Communications Taxes , Virginia Department of Taxation, May 2022

All States—Sales and Use Tax: Local Rate Changes Reported During the Period May 9 - 13, 2022
May 16, 2022

The following state had state and/or local sales and use tax rate changes reported during the period May 9 - 13, 2022. Kansas

Florida—Severance Tax: Gas and Sulfur Production Tax Rates for 2022-2023 Issued
May 16, 2022

Florida has issued the severance tax rates for the production of gas and sulfur effective July 1, 2022, through June 30, 2023. Production Tax Rates During that time period: production of gas is taxed at the rate of $0.280 per MCF; and sulfur producti...

Florida—Utilities Tax: Gross Receipts Tax Index Prices for 2022-2023 Announced
May 16, 2022

Florida has announced the gross receipts tax index prices on natural or manufactured gas and electricity effective July 1, 2022, through June 30, 2023. Natural or Manufactured Gas Index Prices Every year on July 1, the index prices are adjusted. Thes...

Georgia—Personal Income Tax: Department Will Begin Issuing Special, One-Time Individual Income Tax Refunds
May 16, 2022

The Georgia Gov. Kemp announced that the Department of Revenue (department) will begin issuing special, one-time Georgia personal income tax refunds this week. A recently enacted legislation allowed for an additional refund of income taxes from 2020,...

Illinois—Property Tax: Final Greene County Multiplier Announced for 2021
May 16, 2022

The final Greene County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 1.0000. The final 2020 multiplier was also 1.0000. Release , Illinois Department of Revenue, March 31, 2022

Illinois—Property Tax: Final Jackson County Multiplier Announced for 2021
May 16, 2022

The final Jackson County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 1.0158. The final 2020 multiplier was 1.0177. Release , Illinois Department of Revenue, March 31, 2022

Illinois—Property Tax: Tentative Pike County Multiplier Announced for 2021
May 16, 2022

The tentative Pike County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 1.0000. The final 2020 multiplier was 1.0000. Release , Illinois Department of Revenue, March 29, 2022

Illinois—Property Tax: Tentative Warren County Multiplier Announced for 2021
May 16, 2022

The tentative Warren County equalization factor (multiplier) for Illinois property tax purposes has been set for 2021 at 1.0000. The final 2020 multiplier was 1.0000. Release , Illinois Department of Revenue, March 29, 2022

Illinois—Motor Fuel Tax: Information Provided to Retailers on Suspension of Inflation Adjustment to Motor Fuel Tax Rate Beginning July 1, 2022
May 16, 2022

Illinois has issued a notice to retailers regarding the recently enacted suspension of the inflation adjustment to the motor fuel tax rate for six months. The suspension is for the period from July 1 through December 31, 2022. Reporting Motor Fuel Sa...

Illinois—Sales and Use Tax: Purchase of Motor Vehicle to Be Leased Under TRAC Lease Subject to Tax
May 16, 2022

The Illinois Department of Revenue (department) issued a general information letter stating that a heavy commercial trucks and trailers finance company’s (taxpayer’s) purchase of a motor vehicle to be leased under a Terminal Rent Adjustment Clause (T...

Kansas—Multiple Taxes: Kansas Affordable Housing Credit Enacted
May 16, 2022

Effective for tax years beginning after 2022, owners of low-income housing development projects located in Kansas that qualify for the federal credit under IRC Sec. 42 can claim a credit against: corporate income tax liability; financial institution ...

Kansas—Personal Income Tax: Food Sales Tax Credit Eliminated
May 16, 2022

Kansas is eliminating the personal income tax credit for eligible Kansas residents who paid sales tax on food purchased in the state, effective January 1, 2025. The change corresponds to the phase out of the Kansas food sales tax (TAXDAY, 2022/05/13,...

Maryland—Property Tax: Baltimore County Personal Property Tax Credit Enacted for Supermarkets in Food Deserts
May 16, 2022

For tax years after June 30, 2022, Baltimore County, Maryland may grant a personal property tax credit to supermarkets that construct a new market or renovate an existing market in a food desert area. Ch. 338 H.B. 680 , Laws 2022, effective as noted

Maryland—Property Tax: Personal Property Exemption Amount Increased
May 16, 2022

The Maryland personal property tax exemption for property used in connection with a business, occupation, or profession located in one's principal residence will increase, effective for tax years after June 30, 2022, to include property with an origi...

New Jersey—Property Tax: Assessments Upheld for Failure to Prove Township Had Overvalued Residential Property
May 16, 2022

For New Jersey property tax purposes, the taxpayer’s request for a reduction of the township’s assessments was denied because it failed to provide sufficient evidence that its residential property was overvalued. The taxpayers’ timely filed complaint...

New York—Corporate, Personal Income Taxes: Wireless Communications Surcharge Rates on Prepaid Wireless Communications Services
May 16, 2022

The New York State Department of Taxation and Finance published the wireless communications surcharge rates on prepaid wireless communications services, effective June 1, for corporate and personal income tax purposes. The state wireless communicatio...

New York—Corporate, Personal Income Taxes: Wireless Communications Surcharge Rates on Postpaid Wireless Communications Services
May 16, 2022

The New York State Department of Taxation and Finance published the wireless communications surcharge rates on postpaid wireless communications services, effective June 1, for corporate income tax purposes. The publication clarified that the New York...

New York—Personal Income Tax: Shareholders Incorrectly Classified Funds from S Corporation as Loans
May 16, 2022

For New York State personal income tax purposes, shareholders (taxpayers) of an S corporation incorrectly classified funds received from the corporation as loans to the shareholders rather than as cash dividends. In this matter, the Division of Taxat...

New York—Utilities Tax: Tioga County Increases Wireless Communications Surcharge Rates
May 16, 2022

Beginning June 1, 2022, Tioga County, New York, is increasing its surcharge rates on wireless communications services. For postpaid wireless communications, the combined state and local surcharge rate will increase from $1.50 to $2.50. For prepaid wi...

Pennsylvania—Property Tax: Order Dismissing Taxpayer's Tax Assessment Appeal Reversed
May 16, 2022

A Pennsylvania trial court erred in dismissing the taxpayer's property tax assessment appeal because the proper mode of relief was to transfer the matter back to the County Board of Assessment Appeals (Appeals Board). The taxpayer, a charter school, ...

Utah—Corporate, Personal Income Taxes: New Withholding Tables Issued
May 16, 2022

For personal income tax withholding purposes, the Utah State Tax Commission published a tax bulletin updating its withholding tax tables. The bulletin explains that the personal income tax rate is reduced to 4.85% from 4.95% based on a recently enact...

West Virginia—Severance Tax: Filing Deadline Extension for Coal Severance Tax Rebate Announced
May 16, 2022

The deadline for filing applications for the West Virginia coal severance tax rebate for qualified investments made in tax years 2019, 2020, and 2021, is extended. Such applications must be filed on or before September 30, 2022. Applications filed af...

West Virginia—Severance Tax: Rules Regarding Coal Severance Tax Rebate Amended
May 16, 2022

Rules regarding the West Virginia coal severance tax rebate are amended. Under the rebate provisions, eligible taxpayers are allowed a rebate against a portion of severance taxes imposed on the privilege of engaging in the production of coal in an am...