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.
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.
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.
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.
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.
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.
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.
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).
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