Release notes for 25.01.01
Form revisions
If a multiple location version of a return in the following list exists in ONESOURCE Sales and Use Tax Compliance, the revisions were applied to that return as well.
- Alabama Local, Jefferson County Consumer Use Tax Return
- Alabama Local, Jefferson County Sales Tax Return
- Alabama Local, Jefferson County Sellers Use Tax Return
- Alabama Local, Trussville Rental Tax Report
- Colorado, Sales/Use Tax Return (Annual Revision)
- Illinois Sales and Use Tax and 911 Surcharge Return
- Louisiana, R-1029, Sales Tax Return
- Louisiana, R-1029E, Sales Tax Return for Electronic Filing Only
- Louisiana Local, Allen Parish, Sales & Use Tax Report
- Louisiana Local, Ascension Parish, Sales & Use Tax Report
- Louisiana Local, Bossier Parish, Sales & Use Tax Report
- Louisiana Local, Calcasieu Parish, Sales & Use Tax Report
- Louisiana Local, Lafayette Parish, Sales & Use Tax Report
- Louisiana Local, Saint Tammany Parish, Sales & Use Tax Report
- Michigan, 5080, Sales, Use and Withholding Taxes Monthly/Quarterly Return
- Nebraska and local Sales and Use Tax Return Form 10 Schedule I
- New York, ST-809 Part-Quarterly (Monthly)
- Utah, TC-62M, Sales and Use Tax Return
- Vermont, B-2 Notice of Change
- Virginia Local, Suffolk Food & Beverage Tax Return
- Washington 40-2406 (Annual), Combined Excise Tax Return
note
- *Indicates print preview return name change
- #Indicates new return
Next release
ONESOURCE Sales and Use Tax Compliance Version 25.02.1 is scheduled for release on February 27, 2025.
Illinois sales and uses tax update
Form ST-1, sales and use tax and E911 surcharge return
Effective January 1, 2025, retailers previously obligated to collect and remit Illinois Use Tax (UT) on retail sales sourced outside of Illinois and made to Illinois customers are now subject to destination-based retailers’ occupation tax (ROT). This change affects retailers with any kind of physical presence in Illinois who make sales that are sourced outside of this State1 to Illinois customers. (See 35 ILCS 120/1, 120/2, 120/2-12, and Public Act 103-983.)
note
For more information, please refer to Help in OneSource.
Retailers’ allowance for certain transaction returns capped at $1,000 per month
For sales and use tax and other related returns due on or after January 1, 2025, the retailers’ discount amount is limited to $1,000 per month. See Public Act 103-592.
Illinois sales and use tax applies to leased or rented tangible personal property
Effective January 1, 2025, if you lease or rent tangible personal property in the ordinary course of your business, you're considered a retailer subject to Illinois’ Sales and Use Tax laws, and you must register with the Illinois Department of Revenue (IDOR) and pay tax on your lease or rental receipts. See P.A. 103-592.
The Personal Property Lease Transaction Tax (Form 7550) applies to businesses or individuals that either are a lessor or lessee of personal property used in Chicago
Effective January 1, 2025, 11% of receipts or charges for all leases, including the non-possessory lease of a computer to input, modify, or retrieve data supplied by the customer.
Leases: HB 4951 extends sales and use tax to the retail lease of tangible personal property
(other than motor vehicles, watercraft, aircraft and semitrailers), effective for leases in effect, entered into, or renewed on or after January 1, 2025.
An exemption applies for (1) a lessee's use of software that was transferred under a license that meets certain requirements and (2) those licenses subject to tax by a home-rule jurisdiction (licenses taxed under the
Personal Property Lease Transaction Tax in Chicago will be exempt
).Revenue from lease transactions is sourced as follows: (1) for leases requiring recurring periodic payments for property delivered to the lessee, each periodic payment is sourced to the primary property location for each period covered by the payment, and (2) for all other leases, the payment is sourced as provided for sales at retail, other than leases. Such leases are also subject to applicable local sales and use taxes.
Kansas
In accordance with 2022 House Bill 2106, starting January 1, 2023, the state sales and use tax rate on food and food ingredients, and certain prepared food, will be reduced from 6.500% to 4.000%. Starting on January 1, 2024, the state sales tax rate will be reduced to 2.000% and starting on January 1, 2025, the state sales tax rate will be reduced to 0.000%.
Louisiana 2024 third extraordinary session of the LA legislature
A special session was held by the Louisiana Legislature that requires all parishes to report both prescription drugs and manufacturing machinery and equipment on a separate line item of their return. Additionally, the vendor’s compensation discount has been repealed for all parishes. These changes will be reflected in the subsequent releases of ONESOURCE Sales and Use Tax as the individual parishes make their updated tax returns reflecting the above changes available.
Maine sales taxation of rentals of tangible personal property update
Beginning January 1, 2025, the imposition of Maine sales tax on tangible personal property, including products transferred electronically, leased or rented in Maine will shift to impose the sales tax on each periodic lease or rental payment paid by the lessee. For leases in effect, entered into, or renewed on or after January 1, 2025, lessors are required to charge and collect Maine sales tax from the lessee on each lease or rental payment. Lessors need to report these types of transactions on Line 1 Gross Sales of ST-7 which subject to the general 5.500% Maine sales tax rate.
These transactions are reported as
Rental
tax type in ONESOURCE. You have the option of cross-referencing your internal tax type code to the rental tax type using a Tax Type chart or passing the following tax type code in your balance import file for these transactions:- GEN103– RENTALS
Maine service provider tax update
Beginning January 1, 2025, service provider tax will no longer be imposed on sales of private nonmedical institution services; community support services for persons with mental health diagnoses; community support services for persons with intellectual disabilities or autism; home support services; and group residential services for persons with brain injuries. These types of services are no longer subject to the 6% Service Provider Tax, they don't need to report on lines 9-13 of SPT-1.
Utah TC-62M South Jordan HTRZ (18-704)
Due to the late content delivery from the state, South Jordan HTRZ (18-704) will be included in the 25.02.1 release. This is a new project area.
Expired tax areas
This release has the expired tax areas listed below. You may find a suggested replacement tax area below, but it might not perfectly match your mapping needs.
Location
- Expired tax area:GA, MUSCOGEE, UNINCORPORATED AREAS, then NO DISTRICT
- Replacement tax area:Review the county to select the most appropriate replacement.
- Expired tax area:GA, WEBSTER, PRESTON, then NO DISTRICT
- Replacement tax area:GA, WEBSTER, UNINCORPORATED AREAS, then NO DISTRICT
State notes
We incorporated the following changes into the proper returns and accompanying schedules for that state or locale. Listed changes are effective January 1, 2025, unless noted otherwise.
Interest rate changes
Jurisdiction | From | To |
|---|---|---|
Arizona | 8.000% | 7.000% |
Colorado | 8.000% | 9.000% |
Illinois | 8.000% | 7.000% |
Indiana | 4.000% | 6.000% |
Louisiana | 11.750% | 11.250% |
Louisiana, Bossier Parish | 11.750% | 11.250% |
Louisiana, Caddo Parish | 11.750% | 11.250% |
Massachusetts | 9.000% | 8.000% |
Michigan | 9.500% | 9.470% |
New Hampshire | 9.000% | 10.000% |
Virginia | 10.000% | 9.000% |
Wyoming | 12.150% | 12.390% |
Alabama locals
- The Jefferson County eliminated the local Special Revenue tax locality code 7337. The Special Revenue Sales, Consumer Use, and Sellers Use Tax Returns were eliminated. The General Sales, Consumer Use, and Sellers Use Returns rates were updated to combine the 2 rates into tax locality code 7037. Businesses will no longer use 7337 when filing with OneSpot as only 7037 remains active. Jefferson County didn't release updated forms in time to be included in this release, but the forms we did have were adjusted to reflect the changes. Our next release will have the updated forms.
- The Rehobeth and Rehobeth Police Jurisdiction changed administration from Avenu/RDS to ADOR.
Tax rate changes
We incorporated the following tax rate changes into the application. Listed changes are effective January 1, 2025, unless noted otherwise.
Alabama locals
- The Jefferson County tax code area 7037 increased general sales and use tax rates from 1.0000% to 2.0000%, and automotive and manufacturing sales and use tax rates from 0.3250% to 0.75000%.
- The Jefferson County tax code area 7337 eliminated the Special Revenue sales and use tax rates from 1.0000% to 0.0000%, and the Special Revenue automotive and manufacturing sales and use tax rates from 0.3250% to 0.0000%.
- The Trussville increased the lodging tax rate from 6.000% to 12.000%. While Lodging is not supported in ONESOURCE transfer, it does appear on the local Trussville Rental Tax Report and has been adjusted on the return.
Alaska locals
Added the Remote Seller Tax for the following:
- Changed the city of Craig remote seller tax rate from 5.000% to 6.000%.
Seasonal Tax had been added for the following:
- Changed the city of Craig seasonal sales and use tax rate from 5.000% to 6.000%.
Arkansas
The city of Barling rescinded the sales and use tax rate 0.000%.
Arizona
The city of Gilbert increased the sales tax rate from 1.500% to 2.000%. It also implemented a 2.000% Use tax for business codes 029 and 030.
Arkansas locals
The city of Barling sales and use tax rate changed from 2.000% to 0.000%.
Colorado
- Arriba imposed a sales tax rate of 2.000%
- Aspen sales tax rate of 2.400% (State-Collected City)
- Canon rate increased to 3.300% from 3.000%
- Castle Rock rate increased to 4.200% from 3.750%
- Crook imposed a sales tax rate of 2.500%
- Denver rate increased from 4.810% to 5.150%
- Glenwood Springs rate increased to 4.200% from 3.700%
- Holly rate increased to 4.000% from 3.000%
- Lafayette (Service Fee only) changed to 0.000% from 2.500%
- Leadville imposed a sales tax rate of 0.500%
- Monument sales tax rate of 3.50% (Home-Rule City)
- San Miguel Authority for Regional Transportation rate increased to 1.070% from 0.240%
- Southwest Plaza rate increased to 2.000% from 1.500%
- Superior rate increased to 3.775% from 3.460%
- Ute Pass Regional rate increased to 1.500% from 0.500%
Illinois
The following cities increased the sales and use tax rate.
- Altona (1.000%)
- Bartonville (0.500%)
- Centralia (Clinton County) (0.500%)
- Centralia (Jefferson County) (0.500%)
- Centralia (Marion County) (0.500%)
- Clinton (1.000%)
- Coffeen (1.000%)
- Collinsville (Madison County) (0.250%)
- Collinsville (St. Clair County) (0.250%)
- Divernon (1.000%)
- Ford Heights (1.000%)
- Gibson City (1.000%)
- Grant Park (1.000%)
- Hampshire (Kane County) (1.000%)
- Hampshire (McHenry County) (1.000%)
- Hawthorn Woods (1.000%)
- Hickory Hills (1.000%)
- Hillsboro (1.000%)
- Kildeer (0.500%)
- Lake Zurich (0.500%)
- Limestone (1.000%)
- Lockport (1.000%)
- Mapleton (1.000%)
- Mendota (1.000%)
- Minooka (Grundy County) (1.000%)
- Minooka (Kendall County) (1.000%)
- Minooka (Will County) (1.000%)
- Nokomis (1.000%)
- Pontiac (Livingston County) (1.000%)
- Potomac (1.000%)
- Prospect Heights (0.500%)
- Roselle (Cook County) (1.500%)
- Roselle (DuPage County) (1.500%)
- South Beloit (1.000%)
- South Pekin (0.250%)
- Spillertown (1.000%)
- Toluca (1.000%)
- Witt (1.000%)
The following districts imposed a sales and use tax rate.
- Bellevue Business District (1.000%)
- Colfax Business Development District No. 1 (1.000%)
- Columbia (Monroe County) Route 3/I-255 Business District (1.000%)
- Columbia (St. Clair County) Route 3/I-255 Business District (1.000%)
- Jerome Business District (1.000%)
- Litchfield Business District (1.000%)
- Louisville Business District (1.000%)
- Machesney Park Perryville - Route 173 Business District (1.000%)
- Machesney Park Speedway North Business District (1.000%)
- Mahomet Business District (1.000%)
- St. Elmo Business Development District No. 1 (1.000%)
The following districts imposed a sales and use tax rate but content won't be available until the February Release.
- Brookport Business District (1.000%)
- Grayville Business District (Edwards County) (1.000%)
- Grayville Business District (White County) (1.000%)
- Columbia (St. Clair County) Route 3/I-255 Business District (1.000%)
- Jerome Business District (1.000%)
- Hardin (Calhoun County) Riverfront Business District (1.000%)
Indiana locals
Effective January 1, 2025, the City of Cicero has imposed the Food and Beverage Tax at a rate of 1.000%.
Iowa
The city of University Heights in Johnson County imposed a 1.000% Local Option Sales Tax (LOST).
Kansas
- Andover Red Bud Trail CID imposed a sales and use tax rate of 2.000%
- Chanute Square CID imposed a sales and use tax rate of 1.000%
- Coffeyville Plaza CID imposed a sales and use tax rate of 1.000%
- Lawrence The Crossing CID imposed a sales and use tax rate of 1.500%
- Overland Park Brookridge2 CID imposed a sales and use tax rate of 1.500%
Kansas locals
The following cities decreased the sales and use tax rate:
- Altoona: From 1.000% to 0.000%. Effective January 1, 2025.
The following cities increased the sales and use tax rate:
- Derby: From 0.5000% to 1.000% .Effective January 1, 2025.
- Derby Field Station 2 STAR Bond: From 0.5000% to 1.000% .Effective January 1, 2025.
- Derby Field Station STAR Bond: From 0.5000% to 1.000% .Effective January 1, 2025.
- Strong City: From 1.000% to 2.000%.Effective January 1, 2025.
Kansas county
The following Counties decreased the sales and use tax rate:
- Logan County From 1.500 % to 1.000%. Effective January 1, 2025.
- Oakley (Logan County) From 1.500 % to 1.000%. Effective January 1, 2025.
- Russell Springs From 1.500 % to 1.000%. Effective January 1, 2025.
- Winona From 1.500 % to 1.000%. Effective January 1, 2025.
The Following Counties increased the sales and use tax rate.
- Atwood from 1.000% to 2.000%. Effective January 1, 2025.
- Deerfield from 0.000% to 1.000%. Effective January 1, 2025.
- Herndon from 1.000% to 2.000%. Effective January 1, 2025.
- Kearny County from 0.000% to 1.000%. Effective January 1, 2025.
- Lakin from 0.000% to 1.000%. Effective January 1, 2025.
- McDonald from 1.000% to 2.000%. Effective January 1, 2025.
- Rawlins County from 1.000% to 2.000%. Effective January 1, 2025.
Louisiana
The state sales and use tax rate has increased from 4.450% to 5.000%.
Louisiana locals
- Allen Parish: The city of Oakdale has decreased its sales and use tax rate from 1.300% to 0.000%. The combined sales and use tax reported on Column E of the return has decreased from 6.000% to 4.700%.
- Ascension Parish: The combined sales and use tax rate for Gonzales – Annexations No Shared Tax Agreement Area reported on Column R of the return has decreased from 6.500% to 5.250%.
- Calcasieu Parish: New ‘Westlake Opportunity District’ imposed a 2.000% sales and use tax rate for a combined sales and use tax rate of 7.750% reporting on new column O of the return.
- Lafayette Parish: New district ‘Lafayette 1-10 Coor Dist @ MM 103 Sub District 1’ imposed a 2.000% sales and use tax rate for a combined sales and use tax rate of 6.000% reporting on new column T-20 of the return.
- Saint Tammany Parish: The City of Slidell increased its sales and use tax rate by 0.380%, which is reflected in the combined rates for reporting columns B, J, M, and N of the return.
Florida locals
- Hamilton County - Effective January 1, 2025, Hamilton County will increase its tax rate from 1.000% to 2.000%.
- Hillsborough County - Effective January 1, 2025, Hillsborough County will reduce its tax rate from 1.500% to 0.500%.
- Marion County - Effective January 1, 2025, Marion County will increase its tax rate from 1.000% to 1.500%.
- Martin County - Effective January 1, 2025, Martin County will increase its tax rate from 0.500% to 1.000%.
Massachusetts locals
Effective January 1, 2025, the City of Hopkinton has imposed a Meals and Beverages Tax Rate of 0.7500%.
Missouri
The following counties have updates sales tax or use tax:
- Chariton County increased sales and use tax rate 0.1250%.
- Douglas County imposed a use tax rate of 2.000%.
- Osage County increased sales and use tax rate 0.500%.
- Pulaski County increased sales tax rate 0.500%.
The following cities have updates sales and/or use tax:
- Boonville decreased sales and use tax rate 0.875%.
- Independence increased sales and use tax rate 0.250%.
- Lake Lotawana increased sales and use tax rate 0.500%.
- Nevada increased sales and use tax rate 0.500%.
- Noel decreased sales and use tax rate 0.375%.
- River Bend increased sales tax rate 2.000%.
- Rosebud increased sale tax rate 0.500%.
- St. Elizabeth imposed a use tax rate 1.000%.
- Wellinton imposed a use tax rate 0.500%.
Added the following districts:
- Stone County Ambulance District has imposed a 0.500% sales tax.
- White Magnolia CID has imposed a 1.000% sales and use tax.
- 1421 Mexico Road CID has imposed a 1.000% sales and use tax.
- Northland Gateway CID has imposed a 0.500% sales and use tax.
- Kearney Fire and Rescue Protection District has imposed a 0.500% sales tax.
- Kansas City Missouri District 6 PID has imposed a 1.000% sales and use tax.
- RCC Transportation Development District has imposed a 1.000% sales tax.
Minnesota locals
- Chippewa County - Effective January 1, 2025, the Chippewa County has imposed a Transit sale and use Tax Rate of 0.500%.
- Watonwan County - Effective January 1, 2025, the Watonwan County has imposed a Transit sale and use Tax Rate of 0.500%.
- Grand Rapid- Effective January 1, 2025, the City of Grand Rapid has imposed a Lodging Tax Rate of 3.000%.
North Dakota locals
- City of Ashley - Effective January 1, 2025, the City of Ashley has increased the Tax Rate for Sales, Use & Gross Receipts from 1.000% to 2.000%.
- City of Mandan - Effective January 1, 2025, the City of Mandan has increased the Tax Rate for Sales, Use & Gross Receipts from 1.750% to 2.250%.
- City of Turtle Lake - Effective January 1, 2025, the City of Turtle Lake has increased the Tax Rate for Sales, Use & Gross Receipts from 2.000% to 3.000%.
- City of Wahpeton - Effective January 1, 2025, the City of Wahpeton has removed the Maximum Tax for Sales, Use & Gross Receipts.
Oklahoma locals
- City of Coyle - Effective January 1, 2025, the city of Coyle has imposed a Use tax rate of 3.000%.
- City of Pond Creek- Effective January 1, 2025, the city of Pond Creek will reduce its tax rate from 4.000% to 2.000%.
- City of Ripley- Effective January 1, 2025, the city of Ripley has imposed a Use tax rate of 3.000%.
- Major County - Effective January 1, 2025, Major County will reduce its tax rate from 1.750% to 1.406%.
Tennessee
Johnson County increased the sales and use tax rate from 1.5000% to 2.000%.
Texas
The following cities have increased their sales and use tax rates:
- McCamey (Upton Co.) 2231029 increased the sales and use tax rate from 1.500% to 2.000%.
- Woodsboro (Refugio Co.) 2196022 increased a sales and use tax rate from 1.000% to 2.000%.
The following city-reduced sales and use tax rate:
- Cumby (Hopkins Co.) 2112023 reduced from 1.500% to 1.250%.
- Millsap (Parker Co.) 2184080 reduced from 1.250% to 1.000%.
The following special purpose districts imposed a sales and use tax rate:
- Ellis County Emergency Services District No. 2 5007522 (2.000%)
- Ellis County Emergency Services District No. 2A 5070531 (1.750%)
- Fort Bend County Emergency Services District No. 2 5079765 (2.000%)
- Fort Bend County Emergency Services District No. 2-A 5079774 (1.000%)
Added the following combined areas with their sales and use tax rates:
- Nixon/Gonzales County Emergency Services District No. 1 (6089601) has been added with a rate of 0.375%.
- Rosenberg/Fort Bend County Assistance District No. 12 (6079630) has been added with a rate of 2.000%.
Utah
The following counties increased the sales and use tax rate (all entities):
- Box Elder County increased a sales and use tax rate by 0.300%.
- Juab County increased a sales and use tax rate by 0.300%.
- Wasatch County increased a sales and use tax rate by 0.300%.
The following cities increased the sales and use tax rate:
- Scipio from 6.350% to 6.650%.
- Sterling from 6.350% to 6.650%.
- Salt Lake City from 7.750% to 8.250%.
Washington
- City of Burlington increased its sales and use tax rate by 0.100% to 2.200% (incl. car dealers/leasing companies to 1.900%)
- City of Covington increased its sales and use tax rate by 0.200% to 2.600%
- City of DuPont increased its sales and use tax rate by 0.100% to 3.100%
- City of Gig Harbor increased its sales and use tax rate by 0.100% to 2.600% (incl. car dealers/leasing companies to 2.500%)
- Kittitas County increased its sales and use tax rate by 0.200% (including car dealers and leasing companies)
- City of La Conner increased its sales and use tax rate by 0.100% to 2.200% (incl. car dealers/leasing companies to 1.900%)
- City of Maple Valley increased its sales and use tax rate by 0.100% to 2.400%
- City of Pullman increased its sales and use tax rate by 0.100% to 1.500%
- City of Snoqualmie increased its sales and use tax rate by 0.100% to 2.700% (incl. car dealers/leasing companies to 2.600%)
- Tumwater (Squaxin Island Tribe) Retail Sales Tax New Location Codes is established with its tax rate of 3.200% (incl. car dealers/leasing companies to 3.000%)
West Virginia
- The city of Anmoore imposed a 1.000% the municipal sales and use tax rate.
- The city of Bath imposed a 1.000% the municipal sales and use tax rate.
Wisconsin locals
Effective January 1, 2025, the County of Manitowoc has imposed the Sales and Use Tax at a rate of 0.500%.
Application updates
Key release highlights
Business challenge:
While OSU informs users about the supported returns, it doesn't mention the supported submission modes.Solution:
OSU now provides the info regarding the submission modes supported by each of the returns.Product updates:
We added 3 new columns to the Tax Returns
content tool, for each of the 3 submission modes. Only the submission modes supported for a return will be ticked.UI enhancements
The
Template Maintenance
tools screen now features a navigation menu on the left, with the active menu highlighted in amber.Key benefits:
The navigation of the Template Maintenance
menu will be the same as how it is for Content Tools, maximizing the consistency in the user experience.Entity configuration updates
The Return Register import functionality is enhanced to provide more granular messages in the error log file for the failed imports.
Key benefits:
If any of the import record has an unsupported submission mode, then the import will fail for those records and will be flagged in the Error Log file. This enhanced log will inform what submission modes are supported for that import record so that the user can update the file with the correct submission mode and re-import that file.Content tools updates
The
Tax Returns
content tool is updated to let the user know what submission modes are supported by each of the returns listed in that tool. Three new columns are added for each of the submission modes, with a tick on the supported submission modes.Key benefits:
This information helps the user specify the correct submission mode in the Return Register import file, ensuring the import completes without errors.Open issues
Wisconsin – ST-12 and Schedule CT
The Wisconsin Department of Revenue (WIDOR) is expected to release a new version of the ST-12 and Schedule CT for January that would remove the Baseball Stadium District Tax (lines 12 and 21) and add Manitowoc County to the Schedule CT.
The WIDOR hasn't provided our developers with an advance copy of this form, so the update to the paper form won't be included in this release.
Closed issues
Louisiana locals
The Tax Due Report will now report the correct check amount for the East Feliciana Parish return and the Ouachita Parish multiple locations return.
Virginia locals
Updated the City of Suffolk Food and Beverage tax return to the latest form with business location added.
Ledger Export (GSI 19206943,19180309 &19185690)
We fixed the issue with Export
All Data
from Detailed Ledger in this release.UT – 62M Schedule JG
Updated the following areas to reflect the correct 3.000% for Schedule JG within E-file:
- Big Water
- Eureka
- Koosharem
- Loa
- Torrey