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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%.

US · Connecticut·Jul 7SUT 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.

Australia·Jul 5

GST in Australia: Six Months Into 2026

Australia’s GST framework remained structurally unchanged during the first half of 2026. The GST rate continues to be 10%, with no rate, base or registration threshold changes announced in the 2026–27 Federal Budget. The principal GST developments during the period were technical legislative amendments, updated Australian Taxation Office (ATO) guidance, sector-specific compliance clarification, and continued enforcement activity against GST fraud.

US · California·Jul 3SUT Review

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.

Canada·Jul 3GST Review

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.

Croatia·Jul 2

Croatia Releases 2026 Half-Year Results Under Expanded Fiscalization Regime

Croatia’s Tax Administration (Porezna uprava) has published the first half-year results since the country’s expanded fiscalization rules took effect on January 1, 2026. Businesses issued 1,195,725,547 fiscal receipts between January and June 2026, with a combined value of €25.14 billion.

CA · Quebec·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 · Ontario·Jul 2GST Review

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.

US · West Virginia·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.

India·Jul 2

GST in India: Six Months Into 2026 Update

India’s GST framework in the first half of 2026 was shaped principally by the implementation of the rate rationalisation approved at the 56th GST Council meeting of 3 September 2025 and effective from 22 September 2025, and by further amendments introduced in the Union Budget 2026-27. Additional developments during the period include the Supreme Court’s ruling on online real-money gaming, changes to the GST treatment of tobacco products, continued expansion of digital compliance measures, and operational concerns relating to refund delays and input tax credit (ITC) disputes.

Cambodia·Jul 1

VAT in Cambodia: Six Months Into 2026

Cambodia’s VAT agenda in the first half of 2026 has been driven almost entirely by the government’s response to rising global commodity prices. Three distinct measures — a food VAT exemption running to 2028, an emergency fuel VAT cut in March, and a further deepening of that cut in April — each follow the same structural logic: the state absorbs the VAT liability, allowing businesses to invoice at the reduced or zero effective rate while the General Department of Taxation (GDT) covers the difference. Alongside these relief measures, the GDT launched a new online platform to streamline the process of requesting the state-borne VAT certificates these incentives require. Together the developments reflect a tax administration that is using VAT as an active fiscal tool to manage inflation and cost-of-living pressures, rather than as a stable revenue base.

Malaysia·Jul 1

Sales and Service Tax in Malaysia: Six Months Into 2026

The first half of 2026 was marked by targeted changes to Malaysia’s Sales and Service Tax (SST) regime and continued implementation of the mandatory MyInvois e-invoicing system. The Government introduced relief measures affecting rental and leasing services, construction, agricultural inputs and SMEs, while Phase 4 of the e-invoicing rollout commenced on 1 January 2026. During the period, the Ministry of Finance also reaffirmed that Malaysia will continue operating the SST system and has no plans to reintroduce the Goods and Services Tax (GST).

China·Jun 30

VAT in China: Six Month Into 2026 - China’s VAT Law Enters into Force

The principal VAT development during the first half of 2026 was the entry into force of the Value-Added Tax Law of the People’s Republic of China and its Implementation Regulations on 1 January 2026. The new legislation replaces the Provisional VAT Regulations that had governed the system since 1994 and establishes, for the first time, a statutory framework for China’s VAT regime.

US · Arkansas·Jun 30SUT 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 · Wisconsin·Jun 30SUT Review

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.

CA · Yukon·Jun 30GST 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.

CA · Manitoba·Jun 30GST 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 · British Columbia·Jun 30GST Review

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.

US · North Carolina·Jun 30SUT Review

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.

Singapore·Jun 30

GST in Singapore: Six Months Into 2026 – InvoiceNow Rollout Marks the Next Phase of GST Administration

The principal GST development during the first half of 2026 was the announcement of the phased expansion of Singapore’s GST InvoiceNow requirement to all GST-registered businesses between 2028 and 2031. The first mandatory phase, applying to new voluntary GST registrants, commenced on 1 April 2026. Other developments included updated IRAS guidance in several technical areas and enforcement activity relating to fraudulent GST refund claims.

US · Iowa·Jul 12SUT Review