October 2022 sales tax rate changes

Cozy up with a snuggly blanket, a hot cider, and your favorite spooky sound effects party record — it’s time for quarterly sales and use tax rate changes. The following states will enact rate changes on October 1, 2022.

• Arkansas
• California
• Georgia (including municipal option sales tax changes for College Park, East Point, and Hapeville)
• Kansas
• Louisiana
• Michigan (fuel)
• Minnesota (the city of Fergus Falls)
• Nebraska (changes for the village of Bruning, and the cities of, Falls City, Gering, Humboldt, and West Point)
• North Carolina (changes for Alleghany County)
• North Dakota
• Oklahoma
• Texas
• Utah
• Vermont (a Local Option Tax for Barre and Montgomery)

Colorado to exempt diapers and period products

Starting October 1, 2022, diapers and incontinence products will be exempt from Denver city and county sales and use tax. This is part of a larger effort to “redress the inequitable burden” that taxing essentials like diapers and feminine hygiene essentials places on caregivers and women.

A “sign” of the times in New Jersey

Effective October 1, 2022, new tax laws apply to material purchases, installation services, and repair maintenance services for sign installers.

New sourcing rules in Colorado

Small businesses in Colorado will have to switch to destination sourcing — where sales tax rules are determined by the location of the buyer — by October 1. 

Virginia gives accommodations intermediaries a new job

Accommodations intermediaries like Airbnb and Expedia must collect and remit applicable sales and lodging taxes in Virginia starting October 1, 2022. See the Virginia Department of Taxation's 2022 Legislative Summary for more details.

Florida

Gas tax holiday, October 1–31, 2022

Nevada
Nevada Day, October 28–30, 2022

• Tangible personal property sold to a member of the Nevada National Guard who is on active duty and a resident of Nevada, or to their qualifying dependents

Read about all the state sales tax holidays coming up in 2022 here.