What's changed
If a multiple location version of a return listed below exists in ONESOURCE Sales and Use Tax Compliance, the revisions have been applied to that return as well.
Colorado, DR 0100, Retail Sales Tax Return
Colorado, DR 0173, Retailer’s Use Tax Return
Colorado, DR 1786, Retail Delivery Fee Return
Illinois, ST-1, Sales and Use Tax and E911 Surcharge Return
Louisiana Local, Saint Landry Parish, Sales & Use Tax Report
Louisiana Local, Saint Tammany Parish, Sales & Use Tax Report
Maine, ST-7, Sales and Use Tax Return
Michigan, Form 5081/5082, Sales, Use and Withholding Taxes Annual Return
Nebraska, Form 10 Sales and Use Tax Return
Nebraska, Form 10 Schedule I Sales and Use Tax Return
Tennessee, SLS-450, Sales and Use Tax Return
Utah, TC-62M, Sales and Use Tax Return
Virginia Locals, Prince William County Monthly Food and Beverage Tax Return
# Idaho Local, City of Ponderay , Local Option Tax
The following tax areas have been expired with this release. A suggested replacement tax area may be noted below, but it might not be the best match for what you're trying to accomplish with your mapping.
Ellsworth CID – terminated effective 12/31/2025
Basehor One58 Plaza CID
Edgerton – Crossing Woodstone CID
Hutchinson Amber Hotel CID
Lawrence – KU Gateway CID
Olathe – Station North CID
Address changes Tax Areas
Garden City – Sports of the World STAR Bond: District expansion approved; address changes only, no combined special district rate change
US>LA>SLIDELL>NORTHSHORE SQUARE EDD
All of the following changes were incorporated into the applicable returns and accompanying schedules for that state or locale. Listed changes are effective
January
1, 202
6
, unless noted otherwise.
The city of Phoenix increased the threshold amount for single item Retail Sales and Use Tax Purchases from $13,886 to $14,338.
The City of Ponderay, Idaho has reinstated its 1% Local Option Sales Tax for a ten‑year period beginning January 1, 2026
Effective January 1st, 2026, the State of Illinois has repealed the 1.000% tax on Groceries. This change in law also authorizes municipalities and counties to impose a local grocery tax rate of exactly one-percent (1%) by ordinance. As of January 1st, 2026, there were 659 municipal and county jurisdictions who have imposed ordinances imposing this 1.000% rate and have been included in this release. A list of these jurisdictions is included in Appendix I.
The Northshore Square EDD (column N) has been removed from the Sales/Use tax forms and vendors will be required to file in the Slidell column.
The Service Provider Tax (“SPT”) will be repealed effective January 1, 2026. Service providers that are currently registered under the SPT will be required to register for Sales and Use Tax beginning with the return period starting January 1, 2026. Services that were previously subject to SPT will now be taxable under the Sales and Use Tax at a rate of 5.5%. As a result, taxpayers who previously filed the Service Provider Tax Return (SPT‑1) will need to report their sales on the Sales and Use Tax Return (ST‑7) going forward.
The State of South Dakota has added a new 1% municipal gross receipts tax for the city of Clark, effective January 1, 2026
.
Schedule H Hemp Derived Cannabinoids and the corresponding line item on the return summary were removed from the return.
Richmond City now requires retailers to collect a 5-cent tax for each disposable plastic bag they provide to customers.
Haleyville changed administration from PremaCorp to ADOR.
Rainsville and Rainsville Police Jurisdiction changed administration from RDS/Avenu to ADOR.
Semmes and Semmes Police Jurisdiction changed administration from RDS/Avenu to ADOR.
Walker County changed administration from RDS/Avenu to ADOR.
Westover and Westover Police Jurisdiction changed administration from RDS/Avenu to ADOR.
All of the following tax rate changes were incorporated into the application. Listed changes are effective January 1, 2026, unless noted otherwise.
Blountsville decreased general sales and use tax rates from 4.000% to 3.000%; Blountsville Police Jurisdiction decreased general sales and use tax rates from 2.000% to 1.500%.
Coker increased general sales and use tax rates from 2.000% to 3.000%.
Remote Seller Tax had been made for the following jurisdictions:
The City of Excursion Inlet remote seller tax rate decreased from 3.500% to 2.500%.
The Townsite of Haines remote seller tax rate decreased from 5.500% to 4.500%.
The Rural area of Haines remote seller tax rate decreased from 4.000% to 3.000%.
The City of Nome imposed remote seller tax rate increased from 5.000% to 6.000%.
The county of Howard increased the sales and use tax rate from 1.750% to 2.750%
The county of Sharp decreased the sales and use tax rate from 2.250% to 1.250%
Colorado eliminated the State Service Fee, now 0.0000%
State Collected Cities Updates
Aspen sales tax rate increased to 2.7000% from 2.4000%
Fort Morgan sales tax rate increased to 5.000% from 4.000%
Gunnison (City) changed from Home Rule to State Collected with a Service Fee rate of 0.000% and a tax rate of 4.000%
Merino imposed sales tax rate of 2.000%
Pagosa Springs imposed sales tax rate of 1.000%
Wellington Service Fee only changed to 0.000% from 3.000%
Yuma sales tax rate increased to 3.750% from 3.000%
Arapahoe Service Fee changed to 0.500% from 0.000%
Boulder sales tax rate increased to 1.3350% from 1.1850%
La Plata sales tax rate increased to 3.000% from 2.000%
Larimer sales tax rate increased to 1.050% from 0.800% and the Service Fee is now 0.000%
Cortez sales tax rate decreased to 3.850% from 4.050%
Monument Service Fee rate decreased to 0.000%
Timnath sales tax rate increased to 4.250% from 3.000% and the Food sales tax rate increased to 3.5% from 2.250%
Westminster sales tax rate increased to 4.250% from 3.850%
New Districts Added in Colorado
The following districts have been added and imposed sales tax. All these districts have a Service fee rate of 3.33%.
Aspen Fire Protection District has imposed a 0.500% district sales tax
Carbondale and Rural Fire Protection District has imposed 1.500% district sales and use tax
Cimarron Hills Fire Protection District has imposed a 1.000% district sales tax
Clifton Fire Protection District has imposed 1.000% district sales and use tax
Confluence Early Childhood District has imposed 0.2500% district sales and use tax
Evans Fire Protection District has imposed 1.000% district sales and use tax
Lake City Area Fire Protection District has imposed 1.250% district sales and use tax
La Veta Fire Protection District has imposed 0.500% district sales and use tax
South Adams County Fire Protection District has imposed 0.500% district sales and use tax
Martin County has decreased their Sales and Use tax rate from 1.000% to 0.500%
Palm Beach County has decreased their Sales and Use tax rate from 1.000% to 0.500%
The city of Swan in Marion County has disincorporated but will continue to impose the 1.000% Local Option (LOST) Tax as an unincorporated jurisdiction.
The city of Madison will impose a Food and Beverage tax at a rate of 1.000%.
Basehor One58 Plaza CID – new rate 1.500%
Edgerton – Crossing Woodstone CID – new rate 1.000%
Hutchinson Amber Hotel CID – new rate 2.000%
Lawrence – KU Gateway CID – new rate 2.000%
Olathe – Station North CID – new rate 1.000%
The jurisdiction of Washington increased its sales and use tax rate by 0.200%, which is reflected in the combined rates for reporting column B of the return.
The city of Sterling will impose a Food and Beverage tax at a rate of 0.750%.
The following counties have updates to sales tax or use tax:
Clark County imposed sales and use tax rate 0.500%
Johnson County reduced sales and use tax rate 0.250%
Livingston County imposed sales and use tax 0.375%
Sullivan County imposed sales and use tax 0.500%
The following cities have updates to sales tax or use tax:
The city of Altamont sales tax rate 1.000%
The city of Gerald sales and use tax rate 1.000%
The city of Gerald expired sales tax rate 1.000%
The city of Hallsville uses tax rate 1.000%
The city of Irondale sales tax rate 0.500%
The city of Maryland Heights uses tax rate 0.500%
The city of Morrisville sales and uses tax rate 0.500%
The city of Warrenton expired sales tax rate 0.500%
The following districts have been added/expired:
Mount Vernon Ambulance District imposed 0.500% sales tax rate
The Maple Valley Plaza CID has imposed 1.000% sales and uses tax rate
The Blue Ridge Crossing CID has imposed 1.000% sales tax rate
The Butterfly Palace CID has imposed 1.000% district sales and uses tax rate
Bridgeton Hilltop CID has imposed 1.000% district sales and use tax rate
Peculiar Drive CID has imposed 1.000% district sales tax
Pavilions at Hartman Heritage CID has imposed 1.000% sales and use tax rate
Lindbergh East Concord TDD repealing the existing 1.000% sales tax rate
24:1 Transportation Development District imposed 1.000% sales tax rate
Nebraska Form 10 collection fee rate changed from 0.0300 to 0.0250
Nebraska Form 10 maximum collection fee cap reduced from $150 to $75
Nebraska Form 10 Schedule I – Village of Filley rate 1.000%
The City of Medina will impose a Local Lodging and Restaurant tax at a rate of 1.000%.
The City of Sherwood will impose a Sales, Use, and Gross Receipts tax at a rate of 2.000%.
The City of Surry will increase their Sales, Use, and Gross Receipts tax rate from 2.000% to 3.000%
Walsh County will increase their Sales, Use, and Gross Receipts tax rate from 0.750% to 1.000%
The City of Clark will implement a new 1% municipal Gross receipts tax.
The following cities have reduced their sales and use tax rate:
San Antonio (Bexar Co) 2015012 reduced from 1.2500% to 1.1250%.
San Antonio (Medina Co) 6163600 reduced from 1.2500% to 1.1250%.
The following transit district has increased its local sales and use tax:
San Antonio Advanced Transportation District 3015664 increased from 0.2500% to 0.3750%.
The following combined areas have been added with their sales and use tax rates:
Briarcliff/Travis County Emergency Services District No. 8-A (6227070) has been added with a rate of 1.750%.
Liberty Hill/Williamson County Emergency Services District No. 4-A (6246004) has been added with a rate of 2.000%.
Todd Mission/Montgomery County Emergency Services District No. 10 (6170674) has been added with a rate of 2.000%.
The following cities changed their sales and use tax rate:
Big Water from 7.350% to 8.450%
Monticello from 6.750% to 6.650%
Torrey from 7.950% to 9.050%
The sales tax rate on adult‑use cannabis and adult‑use cannabis products are increase from 10% to 14%.
Martin County has imposed a Transit Sales and Use Tax rate of 0.500%. Martin Coun Transit Sales Tax is reported on line 501; Martin County Use Tax is reported on line 502.
Sibley County has imposed a Transit Sales and Use Tax rate of 0.500%, Sibley County Transit Sales Tax is reported on line 511. Sibley County Transit Use Tax is reported on line 512.
Faribault has imposed a Lodging Tax rate of 3.000%, Faribault Lodging Tax is reported on line 688.
Richfield has imposed a Lodging Tax Rate of 3.000%, Richfield Lodging Tax is reported on line 689.
New London 0.5% Sales and Use Tax rate of 0.500% is scheduled to end December 31, 2025
The City of Nowata increased the sale and use tax rate type from 3.000% to 4.000%.
The City of Oktaha implemented a new sale and used tax rate from 3.000% to 4.000%.
The County of Pawnee increased the sale and used tax rate type from 1.600% to 2.000%.
The city of Clay imposed 1.000%, the municipal sales and uses tax rate.
The city of Franklin imposed 1.000%, the municipal sales and uses tax rate.
The city of St. Marys imposed 1.000%, the municipal sales and uses tax rate.
The city of Winfield imposed 1.000%, the municipal sales and uses tax rate.
Prince William County district rate decreased from 4.000% to 3.000%
Town of Vienna district rate increased from 3.000% to 4.000%
Washington – Cities with Rate Changes (Effective January 1, 2026)
Effective period: January 1 – March 31, 2026.
Entries below are only the jurisdictions highlighted with rate changes in the WA Department of Revenue .
Local Sales & Use (Retail) – Jurisdictions with Changes
Othello — Local Rate 1.700% | Combined 8.200%
Clarkston — Local Rate 1.900% | Combined 8.400%
Kennewick — Local Rate 2.300% | Combined 8.800%
Wenatchee — Local Rate 2.300% | Combined 8.800%
Port Angeles — Local Rate 2.400% | Combined 8.900%
Sequim — Local Rate 2.400% | Combined 8.900%
Ridgefield — Local Rate 2.300% | Combined 8.800%
Vancouver — Local Rate 2.300% | Combined 8.800%
East Wenatchee — Local Rate 2.200% | Combined 8.700%
Pasco — Local Rate 2.400% | Combined 8.900%
Aberdeen — Local Rate 2.580% | Combined 9.080%
Elma — Local Rate 2.500% | Combined 9.000%
Ocean Shores — Local Rate 2.600% | Combined 9.100%
Langley — Local Rate 2.700% | Combined 9.200%
Oak Harbor — Local Rate 2.700% | Combined 9.200%
Port Townsend — Local Rate 2.900% | Combined 9.400%
Issaquah — Local Rate 4.000% | Combined 10.500%
Seattle — Local Rate 4.050% | Combined 10.550%
Shoreline — Local Rate 4.000% | Combined 10.500%
Port Orchard — Local Rate 2.800% | Combined 9.300%
Poulsbo — Local Rate 2.800% | Combined 9.300%
Ellensburg — Local Rate 2.100% | Combined 8.600%
Okanogan (City) — Local Rate 2.000% | Combined 8.500%
Omak — Local Rate 2.000% | Combined 8.500%
Pateros — Local Rate 2.100% | Combined 8.600%
Tonasket — Local Rate 2.000% | Combined 8.500%
Twisp — Local Rate 2.200% | Combined 8.700%
Winthrop — Local Rate 2.000% | Combined 8.500%
Auburn (Pierce Co.) — Local Rate 3.700% | Combined 10.200%
Bonney Lake — Local Rate 3.000% | Combined 9.500%
Buckley — Local Rate 1.700% | Combined 8.200%
Carbonado — Local Rate 1.600% | Combined 8.100%
DuPont — Local Rate 3.100% | Combined 9.600%
Eatonville — Local Rate 1.600% | Combined 8.100%
Edgewood — Local Rate 3.600% | Combined 10.100%
Fife — Local Rate 3.600% | Combined 10.100%
Fircrest — Local Rate 3.600% | Combined 10.100%
Lakewood — Local Rate 3.600% | Combined 10.100%
Milton (Pierce Co.) — Local Rate 3.600% | Combined 10.100%
Nisqually Tribe – Lakewood — Local Rate 3.600% | Combined 10.100%
Orting — Local Rate 3.000% | Combined 9.500%
Pacific (Pierce Co.) — Local Rate 3.700% | Combined 10.200%
Puyallup — Local Rate 3.700% | Combined 10.200%
Puyallup Tribe – Edgewood — Local Rate 3.600% | Combined 10.100%
Puyallup Tribe – Fife — Local Rate 3.600% | Combined 10.100%
Puyallup Tribe – Milton (Pierce Co.) — Local Rate 3.600% | Combined 10.100%
Puyallup Tribe – Puyallup — Local Rate 3.700% | Combined 10.200%
Puyallup Tribe – Tacoma — Local Rate 3.800% | Combined 10.300%
Roy — Local Rate 1.700% | Combined 8.200%
Ruston — Local Rate 3.600% | Combined 10.100%
South Prairie — Local Rate 1.600% | Combined 8.100%
Steilacoom — Local Rate 3.600% | Combined 10.100%
Sumner — Local Rate 3.100% | Combined 9.600%
Tacoma — Local Rate 3.800% | Combined 10.300%
University Place — Local Rate 3.600% | Combined 10.100%
Wilkeson — Local Rate 1.600% | Combined 8.100%
Friday Harbor — Local Rate 2.150% | Combined 8.650%
Lummi Nation – San Juan Co. Unincorp. Areas — Local Rate 1.850% | Combined 8.350%
San Juan Co. Unincorp. Areas — Local Rate 1.850% | Combined 8.350%
Anacortes — Local Rate 2.300% | Combined 8.800%
Burlington — Local Rate 2.200% | Combined 8.700%
Mount Vernon — Local Rate 2.300% | Combined 8.800%
North Bonneville — Local Rate 1.200% | Combined 7.700%
Skamania Co. Unincorp. Areas — Local Rate 1.200% | Combined 7.700%
Stevenson — Local Rate 1.500% | Combined 8.000%
Bothell (in Snohomish Co.) — Local Rate 4.000% | Combined 10.500%
Brier — Local Rate 4.000% | Combined 10.500%
Edmonds — Local Rate 4.100% | Combined 10.600%
Lynnwood — Local Rate 4.100% | Combined 10.600%
Mill Creek — Local Rate 4.100% | Combined 10.600%
Mountlake Terrace — Local Rate 4.000% | Combined 10.500%
Mukilteo — Local Rate 4.100% | Combined 10.600%
Airway Heights — Local Rate 2.700% | Combined 9.200%
Cheney — Local Rate 2.400% | Combined 8.900%
Kalispel Tribe – Airway Heights — Local Rate 2.700% | Combined 9.200%
Liberty Lake — Local Rate 2.500% | Combined 9.000%
Medical Lake — Local Rate 2.400% | Combined 8.900%
Millwood — Local Rate 2.400% | Combined 8.900%
Spokane (City) — Local Rate 2.600% | Combined 9.100%
Spokane Valley — Local Rate 2.500% | Combined 9.000%
Lacey — Local Rate 3.200% | Combined 9.700%
Olympia — Local Rate 3.300% | Combined 9.800%
Tumwater — Local Rate 3.200% | Combined 9.700%
Yelm — Local Rate 3.000% | Combined 9.500%
College Place — Local Rate 2.500% | Combined 9.000%
Waitsburg — Local Rate 2.000% | Combined 8.500%
Motor Vehicle Sales & Lease (MVET) – Jurisdictions with Changes
Othello — Local Rate 1.400% | Combined 7.900%
Clarkston — Local Rate 1.600% | Combined 8.100%
Kennewick — Local Rate 2.000% | Combined 8.500%
Wenatchee — Local Rate 2.300% | Combined 8.800%
Port Angeles — Local Rate 2.400% | Combined 8.900%
Ridgefield — Local Rate 2.200% | Combined 8.700%
Vancouver — Local Rate 2.200% | Combined 8.700%
East Wenatchee — Local Rate 2.200% | Combined 8.700%
Aberdeen — Local Rate 2.280% | Combined 8.780%
Elma — Local Rate 2.200% | Combined 8.700%
Ocean Shores — Local Rate 2.300% | Combined 8.800%
Langley — Local Rate 2.600% | Combined 9.100%
Oak Harbor — Local Rate 2.700% | Combined 9.200%
Issaquah — Local Rate 4.000% | Combined 10.500%
Seattle — Local Rate 4.050% | Combined 10.550%
Shoreline — Local Rate 4.000% | Combined 10.500%
Port Orchard — Local Rate 2.800% | Combined 9.300%
Poulsbo — Local Rate 2.800% | Combined 9.300%
Edmonds — Local Rate 4.100% | Combined 10.600%
Lynnwood — Local Rate 4.100% | Combined 10.600%
Mukilteo — Local Rate 4.100% | Combined 10.600%
Uniontown — Local Rate 1.400% | Combined 7.900%
Grandview — Local Rate 1.400% | Combined 7.900%
Granger — Local Rate 1.400% | Combined 7.900%
Harrah — Local Rate 1.400% | Combined 7.900%
Mabton — Local Rate 1.400% | Combined 7.900%
Moxee — Local Rate 1.400% | Combined 7.900%
Naches — Local Rate 1.400% | Combined 7.900%
Selah — Local Rate 1.700% | Combined 8.200%
Sunnyside — Local Rate 1.600% | Combined 8.100%
Tieton — Local Rate 1.400% | Combined 7.900%
Toppenish — Local Rate 1.400% | Combined 7.900%
Union Gap — Local Rate 1.600% | Combined 8.100%
Wapato — Local Rate 1.400% | Combined 7.900%
Yakima (City) — Local Rate 1.700% | Combined 8.200%
Yakima County Unincorp. Areas — Local Rate 1.400% | Combined 7.900%
Zillah — Local Rate 1.400% | Combined 7.900%