September 2025 Content Changes

Summary of Content Changes

All

• In this month's content, we have expired a PS code, temporarily de-activated 2 PS codes and are releasing two new PS codes. Please see the code table changes for more detail

Tanzania

• Effective September 1, 2025, Tanzania has introduced a new reduced VAT rate of 16%.  This rate applies when a taxable supply of goods or services is paid for through an approved bank or electronic payment system, among other conditions. This amendment contained within the The Finance Act 2025 is intended to incentivize electronic payments.

Alabama

• Pursuant to Acts 2025-128 and 2025-450, the new sales, use, and rental taxes related to the Enhance Elmore project have gone into effect as of September 1, 2025.  
• For the sales and use tax portion, this initiative raises the sales, use and rental tax rates to a minimum of 9.5% throughout all of Elmore County. The cities of  Coosada, Eclectic, and Tallassee will retain their existing total sales and use tax rate of 10%.
• These changes result in new, additional county rate records within a variety of geographical areas within the county. Please review our rate report carefully to understand the details of these changes. As part of this work, we have also expired the records for Montgomery Police Jurisdiction and Pike Road Police Jurisdiction within Elmore County. These areas are not indicated in the publications about Enhance Elmore either from the AL DOR or Elmore County itself, so it is likely that these PJs truly do not occur within Elmore  County. A deep review of Alabama police jurisdiction geographical data is in progress.  
• Finally, it is not specifically addressed within Elmore County's publications  or the AL DOR's publications related to Enhance Elmore, but the city of Wetumpka's use tax rate is lower than its sales tax rate. As a result, the  Enhance Elmore use tax component within Wetumpka must be greater than the  Enhance Elmore sales tax component within Wetumpka in order for the correct, intended tatutory rate total to be reached.

Alaska

• We corrected the passthrough for the Regulatory Cost Charge (RCC). In accordance with AS 42.05.254(f) and 3 AAC 47.070(a), the RCC is passthrough optional. We have also updated the Tax Description to "REGULATORY COST CHARGE" per 3 AAC 47.070(b).
• Effective September 1, 2025, the city of Kake has joined the Alaska Remote Seller Sales Tax Commission.

Arizona

• To increase consistency in tax coding values, we have changed the additional tax on communications in the city of Tuscon from Tax Type Reference code 197 (previously called "Public Utility (Additional Utility)" to Tax Type Reference code 246 ("Additional Tax"). This will provide uniformity in our Arizona content as we capture other additional tax TPT classifications. Since Tax Type Reference code 197 is now only used for the Kansas Corporation Commission Quarterly Assessment, we have also renamed Tax Type Reference code 197 to "KS Corporation Commission Quarterly Assessment."

• We made several changes to the Annual Regulatory Utility Assessment and Annual Residential Utility Assessment:
  
  • First, We have changed both of these assessments from passthrough required to passthrough optional.    
  • Second, we changed the Tax Description from "STATE PUC FEE" for  both assessments, to "AZ ANNUAL REGULATORY UTILITY ASSESSMENT" and  "AZ ANNUAL RESIDENTIAL UTILITY ASSESSMENT", respectively.    
  • Finally, for the Annual Regulatory Utility Assessment, we changed the Tax  Type Class code from 123 ("TELECOMMUNICATIONS") to 124  ("TELECOMMUNICATIONS AND UTILITIES") and for the Annual Residential  Utility Assessment, we changed the Tax Type Class code from 263  ("INTRASTATE RESIDENTIAL") to 120 ("RESIDENTIAL").         These changes will help accomodate the nergy content and will add  accuracy and clarity to our  telecommunications content.  

District of Columbia

• New factors for the PSC and OPC assessments have been released by the DC Public Service Commission and are available in our September 1, 2025 content. Since the filing instructions indicate that payments for these two assessments cannot be combined, we have split them into two rate records within our content. We believe that these changes will help with clarity and ease of reporting. The PSC Assessment will continue to have Tax Type Reference code 000, "DEFAULT". The OPC Assessment has been given a new  Tax Type Reference code, 247, which has the description "OFFICE OF THE PEOPLES COUNSEL (OPC) ASSESSMENT." Additionally, this assessment previously had the generic Tax Description of "STATE PUC FEE." Each component now has a specific Tax Description: "PUBLIC SERVICE COMMISSION (PSC) ASSESSMENT" and "OFFICE OF PEOPLES COUNSEL (OPC) ASSESSMENT."

Hawaii

• In order to accommodate our energy content, we have changed the description of Tax Type Class code 151 from "TELECOM-NON-PASS-THROUGH PORTION" to "NON-PASSTHROUGH PORTION". This value is only used for part of the Hawaii Public Utility Fee, which applies to both telecommunications utilities and energy utilities. We have also corrected our passthrough data for the portions of this tax that may be passed through, by changing that data from passthrough required to passthrough optional. This configuration aligns with HRS §269-30(c), which states that "Each public utility paying a fee under subsection (b) MAY impose a surcharge to recover [...]" (emphasis added).

Illinois

• Pursuant to IL HB 1866, which went into effect on August 15th, we have removed the 5x factor from standard trunk and centrex for the Illinois state 911 fee. We are still awaiting clarification from Illinois to implement other parts of this bill, and we will communicate about those changes in future months as we implement them.  
• Based on review of 35 ILCS 630/4 and 86 Ill. Admin. Code § 495.115, we corrected taxability for Wireless - Usage Charges - International (PSCode 65040300) to taxable. Please see the taxability changes report for more details.  

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Missouri

• Based on Missouri SB4 (2025), Mo. Rev. Stat. § 386.370 now includes intrastate interconnected VoIP services as taxable for purposes of the Public Service Commission assessment. Please see the taxability changes report for more details.

Minnesota

• We have  made the followng changes to the Public Utility Assessment record for  telecommunications:    
  
  • We changed the Tax Type Class code from 139 ("INTEREXCHANGE CARRIER") to 123 ("TELECOMMUNICATIONS"), since the previous code was too narrow.
  • We also changed the passthrough configuration from required to optional

• After reviewing a number of resources, we are revising our treatment of sales tax within the Red Lake Band of Chippewa Indians' Reservation. Previous treatment to exclude sales taxes from this reservation was based on a sentence in Minnesota Fact Sheet 160 on this topic that appears to provide a broad, geographical exclusion from sales and use tax within the reservation.  However, a broader review of other documentation related to Indian reservation treatment in various reservations indicates that it is more reasonable in context that the FS 160 sentence applies only to sales to  tribal members, not all sales within the reservation. All rates in areas  overlapping Red Lake Reservation will appear in the rate change report due to  this geographical change.

Washington

• Effective  September 1, 2025, the city of Lynden has changed the tier system for its  local utility tax. Starting on September 1st, the full rate of 6% applies to the first $10,000 of total gross income, and a reduced rate of 5% applies on additional income.

Code Changes

Ps Code Changes

Tax Type Code Changes

Tax Type Class Code Changes

Tax Type Reference Code Changes

Geocode Changes

Tax Authority Changes

Rate Changes

Taxability Changes

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