United States: Sales Taxes: VAT, GST

The Louisiana Department of Revenue has initiated rulemaking to amend regulations governing sales and use tax responsibilities for materials used in construction and renovation of immovable property. The proposed amendments establish new presumptions based on invoicing practices and introduce standards for rebutting those presumptions through contractual evidence. These changes will significantly impact how contractors and customers allocate tax obligations for materials, supplies, and equipment in construc

Colorado expanded its sales and use tax base through HB 26-1223, enacted on June 4, 2026. Effective Jan. 1, 2027, the state will impose sales and use tax on most downloaded and remotely accessed computer software...

California will begin taxing software as a service (SaaS) and other remotely accessed software on January 1, 2027, significantly expanding the state's sales and use tax framework for digital products.

The Louisiana Department of Revenue has finalized two sets of regulations published in the May 20, 2026 edition of the Louisiana Register that affect Louisiana’s pass-through entity tax election framework and employer...

Governor DeSantis has unveiled an ambitious property tax reform plan featuring a $250,000 homestead exemption that could eventually grow to $500,000, alongside significant changes to nonhomestead property tax caps.

Taken together, these developments reinforce that tax changes are not occurring in isolation. As governments continue to revise their tax frameworks, businesses and individuals alike are seeking coordinated cross-border advice to assess both risk and opportunity.

On November 12, 2025, the United States Mint announced that it will no longer produce pennies for circulation.

During a special meeting held on Feb. 2, the Uniformity Committee of the Multistate Tax Commission (MTC) voted to advance proposed amendments to its model sourcing...

One of the key requirements of Section 1202 is that the business issuing qualified small business stock (QSBS) must be a domestic (US) C corporation.