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    • California—Corporate Income Tax: Apportionment Regulation Updated
    • California—Multiple Taxes: Low Income Housing Credit Provisions Amended
    • California—Sales and Use Tax: Limited Tax Exclusion for Pawnbrokers Extended Through December 31, 2031
    • District of Columbia—Multiple Taxes: Sales Tax Increase Delayed, Decoupling Provision Readopted
    • Idaho—Multiple Taxes: Interest Rate on Tax Delinquencies and Refunds Set for 2027
    • Massachusetts—Motor Fuel Tax: Two Month Suspension For Gas And Diesel Tax Proposed
    • New Mexico—Tobacco Tax, Practice and Procedure: Rules Regarding New Regulations, Cigarette Taxes Amended
    • Oklahoma—Personal Income Tax: Electronic Filing Guide for Software Developers Issued
    • Oklahoma—Personal Income Tax: Electronic Filing Handbook Issued
    • Rhode Island—Sales and Use Tax: Report Generated through AI and Human Review was Taxable
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    State Tax Day - Current, S.3, California—Sales and Use Tax: Limited Tax Exclusion for Pawnbrokers Extended Through December 31, 2031, (Sep 24, 2026)

    Legislation enacted this year extends the sunset date for the exclusion from tax on certain transfers of property by pawnbrokers until January 1, 2032 (formerly, January 1, 2027). Until January 1, 2032, pawnbrokers may continue to exclude from tax th ...

    Legislation enacted this year extends the sunset date for the exclusion from tax on certain transfers of property by pawnbrokers until January 1, 2032 (formerly, January 1, 2027). Until January 1, 2032, pawnbrokers may continue to exclude from tax those transactions in which a borrower buys back their pledged property if certain conditions are met.

    Special Notice L-1038, California Department of Tax and Fee Administration, October 2026, ¶408-125

    Other References:

    Explanations at ¶60-320

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