The Iowa Department of Revenue has announced new local option sales tax impositions effective 1 July 2026.
Five cities in Johnson County will impose local option sales tax for the first time: Coralville, Iowa City, North Liberty, Oxford and Shueyville. In Linn County, the city of Hiawatha will impose a new hotel and motel tax at a local rate of 7%.
Read on SUT Review →
The Iowa Department of Revenue has announced new local option sales tax impositions effective 1 July 2026.
Five cities in Johnson County will impose local option sales tax for the first time: Coralville, Iowa City, North Liberty, Oxford and Shueyville. In Linn County, the city of Hiawatha will impose a new hotel and motel tax at a local rate of 7%.
Read on SUT Review →
Connecticut Expands Sales Tax Relief and Creates New School Supply Exemption
Connecticut has enacted several changes to its sales and use tax regime during the 2026 legislative session, expanding the state’s annual Sales Tax-Free Week, creating a new exemption for school supplies, and making administrative changes to the collection of fees supporting the Firefighter Cancer Relief Account.
California CDTFA Highlights New Sales Tax Filing Tools and Compliance Updates
The California Department of Tax and Fee Administration (CDTFA) has published its June 2026 Tax Information Bulletin (Publication 388), introducing new online filing options for sales and use tax returns, updating procedures for use tax clearance certificates, and announcing several tax and fee changes that take effect on July 1, 2026.
CRA Defers GST/HST Application to Mutual Fund Trailing Commissions Until 2028
The Canada Revenue Agency (CRA) has postponed the application of GST/HST to most mutual fund trailing commissions until January 1, 2028, extending the implementation period for a revised administrative position that had originally been scheduled to take effect on July 1, 2026.
Québec Postpones QST Application to Mutual Fund Trailing Commissions to 2028
Revenu Québec has confirmed that the application of the Québec sales tax (QST) to mutual fund trailing commissions will be postponed to 1 January 2028, following a similar postponement announced by the Canada Revenue Agency for GST/HST purposes.
Ontario Enacts HST Relief Legislation for New Homes as CRA Releases Implementation Guidance
The Government of Ontario has enacted the HST Relief Implementation Act (Residential Property Rebates), 2026, establishing the legislative framework for Ontario’s expanded HST relief on eligible new homes. The legislation received Royal Assent as Bill 114 and amends the Retail Sales Tax Act to allow Ontario to provide a provincial top-up covering the 5% federal component of the HST, complementing the enhanced rebate available on the provincial portion.
West Virginia Expands Municipal Sales and Use Tax to Additional Municipalities
Effective 1 July 2026, the West Virginia municipal sales and use tax applies in three additional municipalities: Granville, Ronceverte, and Welch. Each municipality imposes the standard 1% municipal sales and use tax, resulting in a combined sales and use tax rate of 7%, comprising the 6% state sales and use tax and the 1% municipal tax.
Arkansas Publishes Local Sales and Use Tax Changes Effective 1 July 2026
The Arkansas Department of Finance and Administration has published a range of local sales and use tax changes taking effect on 1 July 2026, including newly enacted taxes, rate increases, rate decreases and updates resulting from municipal annexations.
Wisconsin: Premier Resort Area Tax Extended to Minocqua and Sturgeon Bay from 1 July 2026
The Wisconsin Department of Revenue has reminded retailers that the Town of Minocqua and the City of Sturgeon Baywill each begin imposing a 0.5% Premier Resort Area Tax from 1 July 2026.
Yukon Clarifies Fuel Receipt Requirements Under the Fuel Oil Tax Act
The Yukon Department of Finance has issued Bulletin FOTA012, providing guidance on the information required to appear on fuel receipts and invoices issued under the Fuel Oil Tax Act.
Notice: Manitoba Expands Retail Sales Tax Exemption for Food and Beverages from 1 July 2026
Manitoba Finance has issued a revised Information Notice (RST 26-01) confirming that a significant expansion of the province’s Retail Sales Tax (RST) exemption for food and beverages will take effect on 1 July 2026.
British Columbia Updates PST Guidance on Out-of-Province Business Shipments and Administrative Rules
The British Columbia Ministry of Finance updated several Provincial Sales Tax (PST) bulletins on 1 June 2026, primarily to clarify the application of PST to goods purchased in British Columbia and subsequently shipped out of the province by the purchaser for business use.
VAT/Sales Tax Radar
Track VAT and sales tax legislative activity, rate changes and compliance shifts across the Americas — by jurisdiction or period.