Updates by State

Disaster Relief 2024


Alaska: ARSSTC Adopted Amendments to Uniform Code Effective January 1, 2025

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Written by: Daniel Tilson

The Alaska Remote Seller’s Sales Tax Commission (ARSSTC) has released the adopted amendments to the ARSSTC Uniform Code, effective as of January 1, 2025. Below is a list of amendments that will directly impact remote sellers. This list is a summary of the major changes and is not exhaustive. A full list of changes can be found on the ARSSTC website.

Section 040(A)(2): Remove 200 transaction measures from the economic nexus threshold— leaving only one nexus threshold requirement for registering. This requirement is “the remote seller’s statewide gross sales from the sale(s) of property, products, or services delivered in the state meets or exceeds $100,000.”

In addition to the above change, if a remote seller did NOT meet the $100,000 gross sale threshold for 2024, they may cancel their registration with the ARSSTC for 2025. The remote seller is still responsible for collecting and remitting sales tax to the ARSSTC until the registration is canceled.

Section 060: Bundled Transactions—if the sales price of a bundled transaction includes both taxable and non-taxable products and/or services, the portion of the sales price attributable to the non-taxable products/services may be subject to tax unless the seller can identify the non-taxable portion by reasonable and verifiable standards using records kept in the regular course of business.

Additionally, a bundled transaction DOES NOT qualify for exemption under an ARSSTC member jurisdiction’s single item cap or single service cap exemption UNLESS the seller separates the respective portions of the bundle for purposes of applying the exemption and the sales price attributable to each portion can be identified by reasonable and verifiable standards using records kept in the regular course of business.

Section 100(E): Due Date Extensions for Holidays/Weekends—the ARSSTC has removed the due date extensions for holidays and weekends due to system limitations. Monthly filing is due the last day of the immediate subsequent month, and quarterly filings are due as follows:

  • Quarter 1 (January – March), April 30
  • Quarter 2 (April – June), July 31
  • Quarter 3 (July – September), October 31
  • Quarter 4 (October – December), January 31

Section 130(B): Refund Claims—a claim for refunds of sales taxes collected in error shall be denied unless the refund claim is made within one (1) year of the date of sale AND the claimant is the remote seller and the tax refund is owed to any buyer, the remote seller submits, and the ARSSTC approves, a refund plan to all affected buyers.

Section 140(A): Amended Returns—the ARSSTC has changed the timeline and requirements for when amended returns may be submitted.

If an amended return that is filed will REDUCE the originally reported tax due, it must be filed within one (1) year of the original due date AND written justification must be provided AND the remote seller agrees to submit to an audit upon the request of the ARSSTC.

If an amended return that is filed will INCREASE the originally reported tax due, it can be filed at any time.

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Colorado: City of Wheat Ridge Updates Business License Renewals

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Written by: Daniel Tilson

The City of Wheat Ridge launched an updated online tax and business licensing platform in December 2024 to simplify the tax filing and licensing process. Starting January 1, 2025, businesses with a physical presence will transition from an annual $20 license to a bi-annual (2-year) $40 license by 2026. To ease this transition, business license renewals will be staggered: 50% of businesses will renew annually each year, and the other 50% will switch to bi-annual renewals beginning in 2025. For the 2025 renewal, businesses could choose between a 1-year ($20) or 2-year ($40) license through December 2024. If no choice was made, the city will assign a renewal period.

Please send the completed renewal form along with a check payment to:

City of Wheat Ridge
ATTN: Tax and Licensing
7500 W. 29th Ave
Wheat Ridge, CO 80033

Or via the current E-Tax online platform here.

NOTE: If this business has only economic nexus, you may renew your business license and claim economic nexus by submitting the Remote Seller Information Form.

For any questions, please visit the City of Wheat Ridge website or email them at wrtax@ci.wheatridge.co.us.

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Delaware: New Short-Term Rental Tax Law

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Written by: Christina L Stainbrook

The Governor of Delaware has enacted a change in the law regarding short-term rentals and the lodging tax.

Originally, House Bill No. 168 established an 8% lodging tax on short-term rentals in Delaware and introduced an occupational license for rental listing services. It also allows New Castle and Sussex counties to impose an additional lodging tax of up to 3%. House Substitute 2 to House Bill No. 168 modifies several aspects, including:

  • Reducing the short-term rental tax rate from 8% to 4.5%
  • Requiring accommodations intermediaries to obtain a $25 annual occupational license
  • Clarifying that these intermediaries are responsible for collecting and remitting taxes
  • Defining what constitutes an accommodations intermediary
  • Organizing tax distribution: 62.5% to the State General Fund, 12.5% to the Beach Preservation Fund, 12.5% to county convention and visitor bureaus, and 12.5% to the Delaware Tourism Office
  • Adding several local chambers of commerce to the Sussex County Convention & Visitors Bureau
  • Updating effective dates for licensing and tax obligations

The changes to this bill were signed into law on September 30th, 2024.

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Florida: Panama City Introduces GovOS

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Written by: Adore Walker

Beginning with the 2024-2025 business year, Panama City Business Service Department has transitioned all registration and forms to a new platform called GovOS. This portal will be used to apply for business licenses, file and pay fees, view payment records, print current licenses, and update contact information.

Merchant License Renewals will require account creation and be linked to your existing account using your new 6-digit Business License number and MUNIrevs Activation Code mailed to you in August 2024. Merchant fees were not accepted in the portal until November 1, 2024 for the October 2024 period. Prior payment months will follow the previous payment methods.

If you did not receive a renewal letter, please contact the Business Services Department.

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Illinois: IFTA Relief for Emergency Vehicles

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Written by: Claire Ashcraft

The state of Illinois is temporarily waiving the International Fuel Tax Agreement (IFTA) registration and motor fuel use tax (MFUT) single trip permitting for qualified vehicles traveling into or through Illinois responding to emergencies caused by hurricanes in the Southeast.

Operators must provide proof of destination within the emergency area to avoid penalties for non-registration. This waiver applies to vehicles aiding in power, communications, utilities, and infrastructure restoration, as well as those delivering essential goods and services to affected areas. The waiver was effective from October 11, 2024, to November 10, 2024. After the 30-day period, registration for IFTA and MFUT will be required unless the waiver is extended or rescinded. More information about this waiver is available on the official copy of the emergency waiver.

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Illinois to Repeal 1% State Sales Tax on Groceries Starting in 2026

Written by: Claire Ashcraft

Governor JB Pritzker signed House Bill 3144 into law, now Public Act 103-0781. Beginning January 1, 2026, Illinois repealed the 1% state sales tax on groceries. This tax applies to grocery items intended for off-premises consumption. Local jurisdictions may impose their own grocery tax ordinances. The Local Tax Allocation Division (LTAD) needs to receive these ordinances between April 2, 2025 and October 1, 2025 for the local grocery tax to take effect on January 1, 2026.

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Illinois Institutes $1,000 Per Month Retailers’ Discount Cap

Written by: Claire Ashcraft

The Illinois Department of Revenue has instituted a $1,000 per month cap on the retailers’ discount for various tax returns beginning January 1, 2025. Returns for the December 2024 liability period are included under the new monthly cap. This discount is the amount that can be claimed if the return is filed on or before the due date and is only applicable to a percentage of the taxes paid on or before the due date. If the return is filed electronically using MyTax Illinois, the discount will be calculated for you. The discount cap and requirements for claiming it also apply to amended returns.

The periodic tax returns impacted by this change include:

  • Form ST-1, Sales and Use Tax and E911 Surcharge Return (Line 10)*
  • Form ST-70, Aviation Fuel Sales and Use Tax Return
  • Form CD-1, Cannabis Dispensary Tax Return (Sales and Use Tax portion)
  • Form LSE-1, Tax Return for Vehicle Leasing Companies
  • Form ST-201, Rental Purchase Agreement Occupation Tax Return
  • Form ART-1, Automobile Renting Occupation and Use Tax Return
  • Form CMFT-1, County Motor Fuel Tax Return
  • Form MMFT-1, Municipal Motor Fuel Tax Return

The transaction tax returns include:

  • Form ST-556, Sales Tax Transaction Return and Form ST-556-LSE, Transaction Return for Leases ($1,000 per month combined)

The E911 Surcharge discount on Schedule B of Form ST-1 is subject to a separate maximum discount of $1,000 per month. The ITAC Assessment discount on Schedule B of Form ST-1 must be calculated separately and is not subject to a cap.

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Kansas Reduces Food Sales Tax to 0%

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Written by: Claire Ashcraft

In accordance with 2022 House Bill 2106, effective January 1, 2025, the Kansas state sales and use tax rate on food was reduced to 0%. All local sales and use tax rates will still apply. Local rates include counties, cities, political subdivisions, and special districts. This rate reduction applies to food, food ingredients, and certain prepared food. More information about what does and does not apply to the state sales tax rate on food can be found in the Kansas Food Sales Tax Rate Reduction publication. Additional questions can be sent to the Kansas Department of Revenue Office of Policy and Research at KDOR_Policy&Research@ks.gov.

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Louisiana: Sweeping Changes Come for Louisiana Taxes

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Written by: Zachary McCauley

On December 4, 2024, Louisiana Governor Jeff Landry signed into law a sweeping tax reform package that eliminates the corporate franchise tax, equalizes personal and corporate income tax rates, raises the sales tax rate, and imposes taxes on digital goods and services beginning in 2025. The repeal of the corporate franchise tax becomes effective January 1, 2026, and the legislation also includes a proposed constitutional amendment for voter approval in early 2025. These changes are part of Governor Landry’s Louisiana Forward initiative, launched in November 2024, to simplify the state’s tax code and offset tax cuts by broadening the sales tax base.

Sales Tax

The new legislation focuses on raising the sales tax rate and taxing digital goods to boost state revenue. The sales tax now extends to any electronically transferred or streamed tangible personal property, regardless of how it is purchased, including subscriptions, maintenance, updates, and support. However, certain digital products used exclusively for business or healthcare purposes remain exempt if specific conditions are met.

House Bill 8 defines a “sale” or “use” of digital products as the consumer’s initial act of viewing, accessing, downloading, possessing, or using the product. For prewritten computer software, it refers to the user’s first act of using or benefiting from the service.

House Bill 8 extends the state’s sales and use tax to digital products such as:

  • Digital audiovisual works
  • Digital audio works
  • Digital books
  • Digital codes
  • Digital applications and games
  • Digital periodicals and forums
Key points:
  • Sales tax rate increase from 4.45% to 5% starting in 2025, reduced to 4.75% after December 31, 2029
  • Recodification of sales tax services includes taxes on prewritten computer software access services and information services
  • New digital products tax (House Bill 8) effective January 1, 2025
  • Defined digital products includes audiovisual works, audio works, books, codes, applications, games, periodicals, discussion forums
  • Limited business-to-business exemption for digital products used exclusively for commercial purposes or in producing taxable goods/services
  • Other exemptions for internal business use, FDIC-insured institutions, and licensed healthcare facilities
Corporate Franchise and Income Tax

House Bill 3 repeals Louisiana’s 0.275% corporate franchise tax beginning January 1, 2026, with a final payment based on 2024 property values, leaving only about a dozen states still imposing such a tax. Governor Jeff Landry’s vision includes eliminating the state income tax to enhance competitiveness with states like Florida, Tennessee, and Texas. The new legislation simplifies and reduces income taxes, including a flat 5.5% corporate income tax rate effective January 1, 2025, a $20,000 standard deduction for businesses, and the option for immediate expensing of certain business assets. House Bill 10 sets a flat personal income tax rate of 3% starting January 1, 2025, nearly triples the standard deduction to $12,500, and increases the annual retirement income exemption to $12,000 for seniors. These reforms are projected to cost the state $1.43 billion next year, prompting the need to raise and broaden the sales tax base.

Key Points:
  • Repeal of the 0.275% corporate franchise tax effective January 1, 2026
  • Introduction of a flat 5.5% corporate income tax and a flat 3% personal income tax effective January 2025
  • Significant cost to the state, with adjustments to the sales tax to offset the reduction in revenue

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Louisiana: Major Tax Change for Small Louisiana District

Written by: Zachary McCauley

Effective July 1, 2024, the city of Kenner has amended ordinance no. 11964 to limit the 2% levy to a singular Holiday Inn hotel. If the 2% tax has been collected in error since July 1, 2024, the amount collected can be reported on the Jefferson Parish General Sales Tax Return.

Please see the following email response from the Director of Sales Tax in Jefferson Parish for more detailed information regarding this change:

“Effective July 1, 2024, taxpayers and dealers not located at North 1300 Veterans Boulevard in Kenner, LA no longer have to collect and remit this additional 2% sales tax.

The City of Kenner amended the original ordinance imposing the tax, number 11,964, effective July 1, 2024 to limit this levy of 2% sales tax only on the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption, of tangible personal property, upon the lease or rental of tangible personal property and on the sales of services where the sale, including the transfer of title and possession, performance and delivery, of the tangible personal property or services that occur entirely within the territorial boundaries of the district. Effective July 1, 2024, both the buyer and seller must be located within the district for the additional 2% sales tax to be applicable.

Only the business located at 1300 N Veterans Memorial Blvd, Kenner, LA is responsible for collecting and remitting the additional 2% sales tax. If you have erroneously collected the additional 2% tax, the amount collected shall be reported on line 17 (excess tax collected) of the Jefferson Parish General Sales Tax Return.”

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Maine: Upcoming Changes to Maine’s Lease and Rental Sales Taxation

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Written by: Andrea Morrison

Effective January 1, 2025, significant updates impact the sales tax rules for leases and rentals in Maine, including:

  • New Taxation on Periodic Lease Payments: Sales tax will now apply to each periodic payment for leased or rented tangible personal property, including products transferred electronically. This rule applies to all leases active, initiated, or renewed on or after January 1, 2025. Lessors are responsible for collecting and remitting the tax.
  • Calculation of Sale Price: The taxable sale price includes periodic payments, service charges, delivery fees, and administrative costs. However, optional insurance, separately stated transportation costs, and labor for installation or repairs are excluded.
  • Prewritten Software and Digital Products: Canned software and digitally transferred products will be taxed as tangible personal property.
  • Vehicle Rentals: Trucks and vans over 10,000 pounds but under 26,000 pounds rented for less than a year will now incur the general 5.5% sales tax rate. Short-term automobile rentals remain subject to a 10% tax rate.
  • Exemptions and Refunds: Exempt leases require documentation of exemption certificates. Refunds are available for qualified lessors who paid tax on property purchased between January 2023 and January 2025 but also remitted tax on leases after January 1, 2025. Refund requests must be submitted by March 31, 2027.

For details, consult General Informational Bulletin No. 114, published August 27, 2024, at Maine Revenue Services. For assistance, contact the Sales Tax Division at (207) 624-9693.

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Maryland: Sales Tax Imposed on Home Amenity Rentals

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Written by: Christina L Stainbrook

During the 2023 legislative session, a new definition for “tangible personal property” was established to include “home amenity rentals.” The legislation also revised the definition of “taxable price” to encompass the total consideration paid by a buyer for the sale or use of a home amenity rental. It introduced a framework for the collection and remittance of taxes for all parties involved in these rentals. Additionally, local jurisdictions were granted the authority to impose taxes on home amenity rentals, alongside the state sales and use tax. This law took effect on July 1, 2024.

Starting on that date, Maryland applied a 6% sales and use tax on home amenity rentals, based on the taxable price. Providers, platforms, and intermediaries involved in home amenity rentals will be responsible for collecting and remitting the Maryland sales and use tax for these rentals.

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NEvada: New My Nevada Tax Platform

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Written by: Daniel Tilson

The Nevada Department of Taxation is transitioning to a new e-Services platform, My Nevada Tax, effective December 9, 2024. This system will handle tax types such as sales and use tax, consumer use tax, cigarette tax, live entertainment tax, liquor tax, and more. This new system will not retain historical data from the previous Nevada Tax Center. Visit their website for updates and assistance with the transition.

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New Jersey: Proposed New Jersey Tax Amnesty Program Could Offer Relief for Delinquent Taxpayers

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Written by: Andrea Morrison

New Jersey is introducing a 90-day tax amnesty program, concluding by January 15, 2026, as outlined in Senate Bill No. 3863. This initiative allows residents and businesses to settle outstanding state tax liabilities for returns due between September 1, 2017, and January 1, 2025. The program would allow participants to pay the owed tax plus half of the interest due as of November 1, 2025. The remaining interest, along with penalties and collection fees, will be waived. However, civil fraud or criminal penalties are excluded from this waiver.

As of December 30, 2024, New Jersey Senate Bill No. 3863 has been introduced but not yet passed into law. The bill was introduced in the Senate on November 18, 2024, and referred to the Senate State Government, Wagering, Tourism & Historic Preservation Committee. Currently, it awaits further consideration and approval by both the Senate and Assembly, as well as the Governor’s signature, before becoming law.

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Ohio: Update to Ohio’s Commercial Activity Tax: Higher Exclusion Limits for 2025

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Written by: Andrea Morrison

Effective January 1, 2025, Ohio’s Commercial Activity Tax (CAT) exclusion amount doubled from $3 million to $6 million. Taxpayers with annual taxable gross receipts of $6 million or less will no longer be subject to the CAT. Those exceeding $6 million will continue to be taxed at a rate of 0.26%.

Quarterly taxpayers expecting gross receipts of $6 million or less in 2025 should prepare to cancel their CAT accounts. Final returns for 2024 are due by February 10, 2025. To cancel, taxpayers can use the CAT Cancel Account transaction via the Ohio Business Gateway, check the cancellation box on their final return, or submit a Business Account Update Form. Accounts should be canceled using an effective date of December 31, 2024. This change simplifies compliance for smaller businesses while maintaining obligations for larger entities.

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Ohio’s New Tax eServices: Simplifying Sales and Use Tax Filing

Written by: Andrea Morrison

Ohio has recently introduced new tax eServices aimed at streamlining the process for businesses to file their sales and use tax returns. This initiative is part of the Ohio Department of Taxation’s ongoing efforts to modernize and simplify tax compliance for businesses of all sizes.

Mandatory Electronic Filing

One of the key features of the new eServices is mandatory electronic filing for all sales and use tax returns. Regardless of the volume of sales or use tax, businesses must file their returns electronically. This requirement aims to reduce paperwork, minimize errors, and expedite the processing of tax returns.

How to File Electronically

The Ohio Department of Taxation offers several ways to file sales and use tax returns electronically:

  • OH|TAX eServices Portal: This is the primary platform for filing returns. It provides a user-friendly interface for businesses to submit their tax information.
  • TeleFile System: For businesses that prefer filing over the phone, the TeleFile system is available.
  • Third-Party Software: Businesses can also use approved third-party software to file their returns.
Benefits of the New eServices:
  • Efficiency: Electronic filing reduces the time and effort required to submit tax returns
  • Accuracy: Automated calculations and validations help minimize errors
  • Convenience: Businesses can file returns from anywhere, at any time, without the need for physical paperwork
New Updates

Starting December 2024, the OH|TAX eServices expanded to include additional business taxes, further enhancing the platform’s capabilities.

Setting Up and Managing Account for Taxpayers and Providers
  • A tax preparer or taxpayer can use their existing OH|ID to log in or set up a new OH|TAX eServices account. If they already have an OH|ID account (such as through the Ohio Business Gateway or the Online Notice Response Service), they can use the same username and password. However, they will need to provide some additional information when registering for a new OH|TAX eServices account.
  • Preparers can request access to a client’s OH|TAX eServices account. The client will receive a letter with a PIN to authorize this access. The client must give the PIN to their preparer to grant access. This ensures the correct preparer gets access. When the system goes live, clients won’t be automatically assigned to any preparers, and access requests must be made individually for each client. A letter will be sent the next business day after access is requested.

Ohio’s new tax eServices represent a significant step forward in making tax compliance easier and more efficient for businesses. By embracing these digital tools, businesses can ensure they stay compliant while saving time and resources.

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Disaster Relief 2024

Florida: Sales Tax Deadline Extensions

Written by: Adore Walker

The Executive Director of the Florida Department of Revenue, Jim Zingale, issued an Order of Emergency Waiver/Deviation #24-002 (Sales and Use Tax and Related Taxes). This waiver extends certain filling due dates for sales tax, fuel taxes, and communications taxes for Florida businesses located in specified counties impacted by Hurricane Helene. The order extended the September and October 2024 reporting periods for sales and use tax, reemployment tax, and several other tax types to November 22, 2024. This waiver applies to the following counties:

Charlotte, Citrus, Dixie, Franklin, Hernando, Hillsborough, Jefferson, Lafayette, Lee, Levy, Madison, Manatee, Pasco, Pinellas, Sarasota, Taylor, Wakulla

Taxpayers can call 1-850-488-6800 or email GTAHurricaneHelp@floridarevenue.com for tax assistance related to Hurricane Helene.

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Georgia: Temporary Waiver of State Dyed Fuel Penalties

Written by: Adore Walker

In response to the adverse effects of Tropical Storm Helene, Governor Kemp issued Executive Order 09.24.24.01, which directs state agencies to provide resources aimed at protecting life and property and ensuring the ongoing provision, restoration, and recovery of essential public services. To implement this Executive Order, the Department of Revenue is granting a waiver for state penalties related to the use of dyed diesel in on-road vehicles across all 159 counties.

Under O.C.G.A. § 48-2-43, the State Revenue Commissioner has the authority to fully or partially waive specific statutory penalties when deemed reasonable. Commissioner O’Connell has temporarily waived any state penalties associated with the sale or delivery of dyed fuel oil and its consumption in on-road vehicles or for highway use, as outlined in O.C.G.A. § 48-9-16(e). This waiver was in effect until 11:59 PM on October 31, 2024.

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Georgia: Sales & Use Tax Due Date Extensions

Written by: Adore Walker

The Georgia DOR is providing limited relief for sales and use tax, excise tax, and various other taxes. This relief applies to quarterly and monthly returns and payments that were originally due in October 2024 (for example, September 2024 sales and use tax returns due on October 21, 2024). These deadlines were extended to Wednesday, November 20, 2024.

The sales and excise tax relief is available to businesses whose main offices are located in the counties listed in FEMA’s Disaster Declaration, as well as to taxpayers outside the designated disaster area whose necessary records to meet the deadline are located within those areas. The eligible counties include:

Appling, Atkinson, Bacon, Ben Hill, Berrien, Brooks, Bulloch, Burke, Candler, Chatham, Clinch, Coffee, Colquitt, Columbia, Cook, Echols, Emanuel, Evans, Glascock, Irwin, Jeff Davis, Jefferson, Jenkins, Johnson, Lanier, Laurens, Liberty, Lincoln, Lowndes, McDuffie, Montgomery, Pierce, Richmond, Screven, Tattnall, Telfair, Toombs, Treutlen, Ware, Washington, Wheeler

Should additional counties receive a FEMA Disaster Declaration, businesses in those counties will also qualify for this tax relief.

Taxpayers impacted by Hurricane Debby, who had certain income tax returns and payments postponed until February 3, 2025, will have the extension further extended to May 1, 2025, for those returns and payments.

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Georgia: IFTA Relief for Emergency Vehicles Expired October 9, 2024

Written by: Adore Walker

In response to Tropical Storm Helene, the Georgia Department of Revenue (DOR) and its Motor Vehicle Division (MVD) suspended the requirements for motor carriers and individual truck drivers to adhere to the Georgia International Registration Plan (IRP) and the International Fuel Tax Agreement (IFTA) regarding trip and fuel permits. This waiver ended on October 9, 2024, at 11:59 p.m. The waiver applied to vehicles that were directly assisting with relief efforts related to Tropical Storm Helene, but it did not permit any vehicle to operate in Georgia without valid registration and insurance as mandated by the base state. Furthermore, carriers were required to comply with all requirements related to drivers, owners, vehicles, and carriers that were not covered by this waiver or any other regulations, statutes, or requirements.

Additionally, the waiver did not apply to motor carriers or drivers currently under state or federal out-of-service orders.

As of January 1, 2025 – Georgia tax return and payment deadlines have been extended to May 1, 2025. This extension day applies to both individuals and businesses that have a 2024 income tax return normally due in March or April 2025.

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North Carolina: Sales & Use Tax Deadline Extensions

Written by: Christina L Stainbrook

On October 4, 2024, the North Carolina Department of Revenue announced tax relief for those affected by Hurricane Helene, specifically waiving certain penalties. Following this, on October 10, 2024, Governor Roy Cooper signed Session Law 2024-51, which includes disaster relief measures for residents. This law offers interest relief on specific taxes for qualifying taxpayers and extends the deadline for tax filing and remittance in specific Disaster Counties, including:

Alexander, Alleghany, Ashe, Avery, Buncombe, Burke, Caldwell, Catawba, Clay, Cleveland, Gaston, Haywood, Henderson, Jackson, Lincoln, Macon, Madison, McDowell, Mecklenburg, Mitchell, Nash, Polk, Rutherford, Swain, Transylvania, Watauga, Wilkes, Yancey

The Department will waive interest for businesses in disaster counties for the following:

  • Monthly Return for September 2024 – Payment must be made on or before November 20, 2024.
  • Monthly Return for October 2024 – Payment must be made on or before December 20, 2024
  • Quarterly Return for 3rd Quarter 2024 (Period Ending September 30, 2024) – Payment must be made on or before November 30, 2024

Additionally, the state has issued executive orders for the following Motor Vehicle & Fuel activities:

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