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    • Alabama—Sales and Use Tax: Birmingham Removes Use Tax Discount, Disallows ACH Payments
    • Alabama—Sales and Use Tax: Dadeville Increases Tax Rates
    • Alabama—Sales and Use Tax: Irondale Increases Local Tax Rate
    • Alabama—Sales and Use Tax: Madison Increases Lodgings Tax Rate
    • California—Corporate, Personal Income Taxes: "Tax Liability" Redefined for Purposes of Statute of Limitations on Collections
    • California—Corporate, Personal Income Taxes: Boyle Heights Fire Settlement Amounts Excluded From Gross Income
    • California—Corporate, Personal Income Taxes: New Law Conforms to OBBBA Changes Relating to ABLE Accounts
    • California—Multiple Taxes: Food Bank Donation Credit and Return Checkoff Extended
    • California—Personal Income Tax: Due Date for Healthcare Mandate Penalty Report Changed
    • Colorado—Sales and Use Tax: Bulk Address Lookup Feature Temporarily Suspended
    • Illinois—Sales and Use Tax: Downloaded Educational Content and Guidebooks Not Taxable
    • Illinois—Sales and Use Tax: River Tug Boat Repair and Replacement Parts Not Taxable
    • Missouri—Sales and Use Tax: Taxability of Smoke Detectors, Fire Extinguishers, and Installation Labor Discussed
    • Missouri—Sales and Use Tax: Taxability of Various Auction Items Discussed
    • Missouri—Sales and Use Tax: Transfers of Digital Cosmetic Game Items and Software Subscriptions Not Taxable
    • New York—Property Tax: Cities Classified as Special Assessing Units Allowed to Cap Adjusted Base Proportion Increases for Property Tax Classes
    • New York—Property Tax: Limitation on Shift Between Classes of Taxable Property in Nassau and Suffolk Counties Extended for Additional Year
    • New York—Property Tax: Limitation on Shift Between Classes of Taxable Property in the Town of Haverstraw Extended for Additional Year
    • New York—Sales and Use Tax: Additional Tax Cortland County is Authorized to Impose Not Subject to Preemption
    • New York—Tobacco Tax: Minimum Wholesale, Retail Cigarette Prices Publication Updated
    • Pennsylvania—Utilities Tax: Utility Surcharge Set at Zero for 2027
    • Washington—Miscellaneous Tax: Guidance Provided on Peer-to-Peer Car-Sharing Tax
    • Washington—Sales and Use Tax: Guidance on Self-Produced Fuels Updated
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    State Tax Day - Current, S.6, California—Corporate, Personal Income Taxes: "Tax Liability" Redefined for Purposes of Statute of Limitations on Collections, (Sep 29, 2026)

    California has redefined the term "tax liability" for purposes of the the 20-year statute of limitations for Franchise Tax Board collection activities. Under the revised definition, "tax liability" does not include interest, penalties, costs, or fees ...

    California has redefined the term "tax liability" for purposes of the the 20-year statute of limitations for Franchise Tax Board collection activities. Under the revised definition, "tax liability" does not include interest, penalties, costs, or fees (except the limited liability company fee) relating to the assessment of tax. Thus, the imposition of any of these items will no longer have an impact on the determination of the 20-year statute of limitations on the underlying tax liability. The collection period for interest, penalties, costs, or fees that may accrue with a particular tax liability will lapse at the same time as the collection period for the related tax liability.

    A.B. 1519, Laws 2026, effective January 1, 2027

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