Important Notice: Sales and Use Tax Bulletins Updated for 2026
Issued By: Sales and Use Tax Division
Date: January 2, 2026
On January 1, 2026, the Sales and Use Tax Division (“Division”) published updated 2026 Sales and Use Tax Bulletins (“SUTBs”). The updated SUTBs are based on the law as of January 1, 2026, and supersede all prior Sales and Use Tax Bulletins.
The Division updated the SUTBs to include laws enacted during 2025 and to provide additional guidance on existing laws. The updates include new or updated guidance addressing the following topics:
- Tariffs
- The Division added guidance about when tariff charges are part of the sales price subject to sales and use tax. (SUTB 3-1H)
- Accommodation Rentals - Parking Fees
- The Division added guidance about parking fees charged by retailers of accommodations. (SUTB 6-3C)
- Boat Brokers
- The Division added guidance about boat brokers acting as marketplace facilitators. (SUTB 59-7)
- Artificial Turf
- The Division added guidance about the installation and repair of artificial turf. (SUTB 72-21)
- Transportation Commerce Tax
- The Division added guidance stating that the transportation commerce tax is not refundable as part of sales and use tax refunds. (SUTB 74)
- Embroidery Services
- The Division added guidance addressing embroidery services. (SUTB 75-3 and 75-4)
On This Page Jump Links
Off