Americas Updates — Jun 29 – Jul 5, 2026

Law & Regulation·Jul 2GST Review

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.

CA · Ontario1 article

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.

CA · Quebec1 article

Policy Development·Jul 2GST Review

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.

CA · Yukon1 article

Official Guidance·Jul 3GST Review

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.

Canada1 article

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.

US · Alabama1 article

Law & Regulation·Jun 29SUT Review

Alabama Issues Guidance on New Construction-Related Transaction Tax

The Alabama Department of Revenue (ALDOR) has updated its Chapter 9B tax abatement guidance to implement Act 2025-84, clarifying that a new 0.75% state construction-related transaction tax applies to qualifying tax-abated projects and establishing new filing and payment obligations for exemption certificate holders.

US · Alaska1 article

Policy Development·Jun 29SUT Review

Alaska’s Proposed Statewide Sales Tax: What It Would Have Looked Like, and Why It Never Happened

Gov. Mike Dunleavy introduced Senate Bill 227 on Jan. 26, 2026, proposing Alaska’s first statewide sales tax as part of a broader fiscal plan to address the state’s projected budget deficit. Although the proposal received multiple committee hearings and underwent significant revisions during the legislative process, it was not enacted. A closer look at the proposal is an interesting study case for the development of sales tax in states that still hadn't enacted state-wide sales tax framework.

US · Arizona1 article

Arizona Local TPT and Excise Tax Changes Take Effect This Summer

Several Arizona municipalities and one county are implementing previously approved local tax rate changes this summer, with most taking effect on July 1, 2026, and an additional municipal increase following on Aug. 1.

US · Arkansas1 article

Official Guidance·Jul 3SUT Review

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.

US · California1 article

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.

US · Louisiana1 article

Compliance Update·Jun 30SUT Review

Louisiana Combined Sales Tax Return: A Closer Look at the New Filing System

Louisiana’s Combined State and Local Sales and Use Tax Return has now been in place for several months, giving businesses a single electronic system for filing state and participating parish sales tax returns through the Parish E-File portal. As implementation has progressed, the Louisiana Uniform Local Sales Tax Board has published a series of instructional materials—including filing instructions, setup guides, supporting schedules and frequently asked questions—that provide additional detail on how the new system operates.

US · North Carolina1 article

North Carolina: Mecklenburg County Sales and Use Tax Rate Increases to 8.25% from 1 July 2026

Effective 1 July 2026, the combined sales and use tax rate in Mecklenburg County, North Carolina, increases from 7.25% to 8.25% following the introduction of an additional 1.00% local sales and use tax. The increase was confirmed by the North Carolina Department of Revenue (NCDOR) in an Important Notice issued on 2 March 2026.

US · West Virginia1 article

Policy Development·Jul 2SUT Review

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.

US · Wisconsin1 article

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.

US · Wyoming1 article

Practice Note·Jun 30GST Review

Wyoming Sales and Lodging Tax Rates Largely Unchanged in 2026

A closer look at the Wyoming Department of Revenue’s April 2026 sales, use and lodging tax rate schedule shows that only two local jurisdictions have revised their tax rates over the past year, while rates elsewhere in the state remain unchanged.

CA · British Columbia2

British Columbia Clarifies PST Rules for Advertising Agencies

Compliance Update·Jun 30GST Review

British Columbia Updates PST Guidance on Out-of-Province Business Shipments and Administrative Rules

CA · Manitoba1

Law & Regulation·Jul 2GST Review

Notice: Manitoba Expands Retail Sales Tax Exemption for Food and Beverages from 1 July 2026

CA · Ontario1

Ontario Enacts HST Relief Legislation for New Homes as CRA Releases Implementation Guidance

CA · Quebec1

Policy Development·Jul 2GST Review

Québec Postpones QST Application to Mutual Fund Trailing Commissions to 2028

CA · Yukon1

Official Guidance·Jul 3GST Review

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.

Canada1

CRA Defers GST/HST Application to Mutual Fund Trailing Commissions Until 2028

US · Alabama1

Law & Regulation·Jun 29SUT Review

Alabama Issues Guidance on New Construction-Related Transaction Tax

US · Alaska1

Policy Development·Jun 29SUT Review

Alaska’s Proposed Statewide Sales Tax: What It Would Have Looked Like, and Why It Never Happened

US · Arizona1

Arizona Local TPT and Excise Tax Changes Take Effect This Summer

US · Arkansas1

Official Guidance·Jul 3SUT Review

Arkansas Publishes Local Sales and Use Tax Changes Effective 1 July 2026

US · California1

California CDTFA Highlights New Sales Tax Filing Tools and Compliance Updates

US · Louisiana1

Compliance Update·Jun 30SUT Review

Louisiana Combined Sales Tax Return: A Closer Look at the New Filing System

US · North Carolina1

North Carolina: Mecklenburg County Sales and Use Tax Rate Increases to 8.25% from 1 July 2026

US · West Virginia1

Policy Development·Jul 2SUT Review

West Virginia Expands Municipal Sales and Use Tax to Additional Municipalities

US · Wisconsin1

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.

US · Wyoming1