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Back-to-School Sales Tax Holiday (July 17–19, 2026)
Alabama will hold its annual Back-to-School Sales Tax Holiday from July 17 through July 19, 2026. The exemption applies to school supplies, school instructional materials, computers, computer software, and clothing, subject to statutory price limitations. Participating local jurisdictions may also waive their local sales and use taxes during the holiday period. The list of participating jurisdictions can be referred to here.
Lake County and Estes Park adopt additional Sales Tax exemptions for essential health products (Effective July 1, 2026)
Effective July 1, 2026, Colorado Department of Revenue rate-change guidance lists Estes Park and Lake County as adopting exemption codes S and T. These codes exempt diapers and incontinence products, and period products, from the applicable local sales tax treatment.
Sales Tax exemption for nonelectronic school supplies (Effective July 1, 2026)
Effective July 1, 2026, qualifying nonelectronic school supplies will be exempt from sales and use tax when purchased for non-business purposes. The exemption applies to commonly purchased school items such as lunchboxes, notebooks, paper, pens, pencils, crayons, and rulers, among other eligible supplies used for educational purposes.
The exemption is intended to reduce the cost of back-to-school purchases by removing sales and use tax from qualifying nonelectronic school supply items.
Sales and Use Tax exemption expanded for precious metal bullion and coins (Effective July 1, 2026)
Maryland will expand its sales and use tax exemption for qualifying precious metal bullion and coins by removing the prior $1,000 minimum purchase threshold and the requirement that sales occur at the Baltimore Convention Center. The legislation also updates the qualifying bullion definition to focus on refined precious metals whose value primarily depends on metal content, while excluding jewellery and works of art
Expanded Retail Sales Tax Exemption for Food and Beverages (Effective July 1, 2026)
Effective July 1, 2026, Manitoba will expand its Retail Sales Tax (RST) exemption to include a broader range of food and beverage products for human consumption. Newly exempt items include many ready-to-eat foods, non-alcoholic beverages, snack foods, single-serving baked goods, candies, chips, granola bars, and frozen desserts.
The exemption does not apply to food and beverages sold by restaurants, food service establishments, licensed liquor premises, entertainment venues, vending machines, or catering services. Alcoholic beverages containing more than 1% alcohol and certain other products remain taxable.
Scituate – Room Occupancy Excise and Short-Term Rental Community Impact Fee Updates (Effective July 1, 2026)
The Town of Scituate, Massachusetts has adopted a Community Impact Fee (CIF) on qualifying short-term rental accommodations, effective July 1, 2026. The fee applies in addition to applicable state and local room occupancy taxes and is imposed on properties as permitted under Massachusetts law.
Effective January 1, 2027, Scituate. Massachusetts will increase its local Room Occupancy Excise Tax rate to 6%. The revised rate applies to taxable lodging accommodations, including hotels, motels, inns, bed-and-breakfast establishments, and qualifying short-term rental properties.
Barre and Tolland City Room Tax (Effective July 1, 2026)
Effective July 1, 2026, the towns of Barre and Tolland, Massachusetts will impose 6% local Room Occupancy Excise Tax on taxable lodging accommodations. The tax applies to charges for occupancy in hotels, motels, inns, bed-and-breakfast establishments, and qualifying short-term rental accommodations subject to Massachusetts room occupancy tax rules.
Back-to-School Sales Tax Holiday (July 10–12, 2026)
Mississippi will hold its annual Sales Tax Holiday from July 10 through July 12, 2026, during which qualifying back-to-school purchases will be exempt from state sales tax.
The exemption generally applies to clothing, footwear, and school supplies with a sales price of less than $100 per item.
Official guide to the sales tax holiday can be found here.
Local Sales and Use Tax changes across multiple jurisdictions (Effective July 1, 2026)
The Missouri Department of Revenue released July, August, and September 2026 sales and use tax change tables covering newly imposed and revised local taxes adopted by various jurisdictions throughout the state. The changes affect Community Improvement District (CID) taxes, Transportation Development District (TDD) taxes, ambulance district taxes, and local city and county sales and use taxes.
Back-to-School Gross Receipts Tax Holiday (July 31 – August 2, 2026)
New Mexico will hold its annual Back-to-School Gross Receipts Tax Holiday from July 31 through August 2, 2026, providing a temporary exemption from gross receipts tax on qualifying back-to-school purchases.
Eligible categories generally include clothing and shoes under $100 per unit, desktop and laptop computers up to $1,000, related computer hardware up to $500, and standard school supplies under $30 per unit.
Back-to-School Sales tax exemption period (July 17–18, 2026)
Puerto Rico Treasury established the first fiscal year 2026-2027 back-to-school exemption period from July 17 through July 18, 2026. The two-day exemption is limited to qualifying school uniforms and school materials, with a second exemption period scheduled for January 8-9, 2027.
Utah – Expansion of Sales Tax to Digital Products and Services (Effective July 1, 2026)
Effective July 1, 2026, Utah will expand the application of sales and use tax to a broader range of digital products and electronically delivered services under SB 162.
The legislation extends taxability to amounts paid or charged for access to digital audio-visual works, digital audio works, digital books, and gaming services, including streaming or subscription access. It also applies to the storage, use, or other consumption of prewritten computer software delivered electronically or by load-and-leave, and seller-hosted prewritten computer software.
Sales Tax Exemption for Home-Cooked Food Sales (Effective July 1, 2026)
Utah SB 217 exempts qualifying sales of food, food ingredients, and prepared food made and sold by a home cook under Utah home-food provisions.
Transient Room Tax Updates for Hinckley, Ogden Valley, and Washington County (Effective July 1, 2026)
Utah Tax Commission Tax Bulletin 8-26 announces a 1.0% municipal transient room tax in Hinckley and Ogden Valley City and an increase in Washington County's county transient room tax rate from 4.25% to 4.50%, effective July 1, 2026.
Back-to-School Sales Tax Holiday (July 31 – August 3, 2026)
West Virginia will hold its annual Back-to-School Sales Tax Holiday from July 31 through August 3, 2026, during which qualifying purchases may be made free of state sales tax.
The exemption generally applies to clothing, school supplies, instructional materials, laptops, tablet computers, and certain sports equipment, subject to statutory price limitations. The holiday is intended to provide tax relief to families preparing for the upcoming school year.
Ireland’s 9% VAT Rate expansion takes effect from July 2026
Ireland will apply the 9% VAT rate more broadly from 1 July 2026, when the rate will cover food and catering services as well as hairdressing services. Additionally, the 9% VAT rate remains applicable to gas and electricity deliveries through 31 December 2030, and further extends to qualifying apartment supplies until that date.
Luxembourg clarifies VAT treatment of photovoltaic solar installations
Luxembourg’s indirect tax authority has issued Circular No. 814 setting out the VAT framework of photovoltaic solar installations. The guidance explains how VAT registration, deduction rights, reporting obligations, and VAT treatment differ depending on whether the electricity generated is fully sold to the grid, fully used for private consumption, partly self-consumed with surplus sold, shared through an energy community or collective self-consumption arrangement, or covered by the small business scheme.
Operators selling electricity may be treated as VAT-taxable persons with potential input VAT deduction rights, while full private self-consumption generally falls outside VAT registration and recovery.
Swiss Parliament backs VAT-rate increase proposal to partly finance the 13th AHV pension
Both the chambers of the Swiss Parliament supported a proposal to increase VAT by 0.4 percentage points from 2028 to help finance the new 13th AHV old-age pension payment. Under the latest approved proposal, the standard VAT rate would rise by 0.4 percentage points from 8.1% to 8.5%, while the special accommodation rate would increase from 3.8% to 4.0%.
The reduced VAT rate for everyday goods would remain unchanged at 2.6%. The VAT increase is expected to be put to a mandatory public vote, with implementation not expected before 2028.
Sweden extends 6% VAT Rate to Dance Event Admissions from July 2026
Sweden has enacted changes to its VAT Act applying the reduced 6% VAT rate to admission to dance events from 1 July 2026, aligning their VAT treatment with other cultural performances such as concerts, theatre, opera, ballet, circus, and similar events.
The amended provision also lists 6% VAT treatment for admission to zoos and the showing of certain nature areas, including national parks, nature reserves, national city parks, and Natura 2000 areas. Businesses selling admission tickets in these categories should review VAT coding, ticketing systems, and invoicing processes before the effective date.
Vietnam clarifies VAT rules on non-taxable supplies and input VAT deduction from June 2026
Vietnam has issued Decree No. 144/2026/ND-CP, amending the VAT implementation rules under Decree No. 181/2025/ND-CP. The decree clarifies several categories of goods and services not subject to VAT, including specified insurance services, debt sales, certificates of deposit, and specified exports of natural resources and minerals.
It also updates rules for allocating creditable input VAT and provides clearer treatment for input VAT deduction on deferred or installment purchases of VND 5 million or more, allowing provisional deduction before payment is due but requiring adjustment if non-cash payment evidence is not obtained by the contractual payment date. The decree takes effect from 20 June 2026.
Finland proposes changes to VAT rules for real estate from 1 January 2028
Finland’s Ministry of Finance has opened consultation on proposed changes to VAT rules for real estate from 1 January 2028. The proposal would repeal rules transferring VAT deduction adjustment rights and obligations on property transfers, so remaining adjustment-period deductions would generally be adjusted at once when a property is transferred.
The proposal would also allow certain property sales to be voluntarily taxed, with reverse charge generally applying, to prevent VAT accumulation in real estate transactions.
Norway enacts mandatory digital bookkeeping and B2B e-invoicing framework
Norway has enacted amendments to the Bookkeeping Act introducing mandatory digital bookkeeping and the use of structured e-invoices between bookkeeping-obligated businesses. The sending obligation is scheduled from 1 January 2027 for invoices issued to bookkeeping-obligated recipients registered in ELMA, while the obligation to use digital bookkeeping systems and be able to receive e-invoices is scheduled from 1 January 2030.
The reform will move affected B2B invoicing and bookkeeping away from paper, PDF/image invoices, spreadsheets, word processors and paper-based processes toward structured, system-to-system accounting and invoice workflows. Businesses should map Norwegian entities, vendors and customers, confirm ELMA registration status, and assess accounting-system readiness.
Spain advances ViDA transposition bill for digital VAT reforms
Spain's Council of Ministers has approved, in second round, a bill amending VAT Law 37/1992 to partially transpose Council Directive (EU) 2025/516 under VAT in the Digital Age (ViDA). The bill will proceed to parliamentary debate in the Congress of Deputies.
The broader ViDA framework introduces structured e-invoicing and digital reporting for intra-EU transactions, reduces multiple VAT-registration burdens through single VAT registration measures, and expands platform-deemed supplier rules for sectors including short-term accommodation and passenger transport. The ViDA measures will phase in from July 2028 and July 2030, with selected technical changes expected from January 1, 2027. Businesses should monitor parliamentary progress and align Spain readiness planning with the EU ViDA phasing.
Romania approves amendments to RO e-Invoice scope and registers
Romania has published Law No. 88/2026 approving GEO No. 128/2024, updating RO e-Invoice scope and register rules. The law clarifies that supplies to natural persons are treated as B2C where the customer provides no fiscal identification code or identifies by personal identification number, unless the customer is enrolled in the optional RO e-Factura register. Where no fiscal ID is provided, invoices are issued using a 13-zero code.,
The law also removes or narrows RO e-Factura obligations for specified foreign cultural institutes and centres and natural-person farmers under the special farmer regime, permits eligible suppliers to request removal from RO e-Factura registers, and requires ANAF to update registration procedures within 30 days. Affected taxpayers should refresh customer-identification, invoice-coding and register-status controls.
France clarifies e-reporting obligations for non-established foreign companies
France has updated guidance on e-reporting requirements for non-established foreign companies. Article 289 bis of the French General Tax Code does not apply to these companies, but e-reporting may apply to transaction data and, in some cases, payment data for French VAT-taxable transactions that fall outside e-invoicing.
Large enterprises and intermediate-sized enterprises are in scope from 1 September 2026. Micro-enterprises, VSEs and SMEs are generally in scope from 1 September 2027 but may opt in from 1 September 2026. Company size is assessed as of 1 January 2025, using overall turnover generated in France and abroad for turnover thresholds.
E-reporting may apply to French VAT-taxable B2C transactions, including retail sales to individuals, unless the operator is registered under the EU VAT One Stop Shop. Payment data reporting may also apply to services and advance payments for goods, excluding VAT-on-debits and reverse-charge cases reported by the customer.
Peru accelerates mandatory electronic issuer designation and SIRE alignment from June 2026
Peru's SUNAT issued Resolution No. 000075-2026/SUNAT, effective 1 June 2026, accelerating the point at which certain taxpayers become electronic issuers and aligning the timing with SIRE recordkeeping obligations. Taxpayers registering in the RUC from 2018 onward under the MYPE, Special Income Tax, or General Income Tax regimes become electronic issuers from registration. Taxpayers leaving New RUS also become electronic issuers from the following month. Affected taxpayers must issue key documents through SEE and use SIRE once required to keep sales, income, and purchase records.
Taxpayers required to maintain sales and income and purchase records must use SIRE from the period in which they acquire that obligation. Businesses entering or moving between Peruvian tax regimes should ensure electronic invoice, credit/debit note and SIRE processes are active immediately at onboarding or regime change. A full copy of the resolution can be found here.
India extends production go-live for Ship-to GSTIN and voluntary e-way bill closure changes to August 1, 2026
India’s GSTN has extended the go-live timeline for two E-Way Bill portal changes from June 15, 2026, to August 1, 2026. The extension covers mandatory capture of “Ship To GSTIN” in Bill-To/Ship-To transactions and the Voluntary Closure of E-Way Bill functionality. GSTN cited requests from trade and industry for additional preparedness time. GSTN has also introduced voluntary e-way bill closure by suppliers, recipients, transporters, or authorised drivers/persons, with API closure requiring the e-way bill number, closure date and remarks.
Taxpayers, GST Suvidha Providers, ERP providers, and other stakeholders should complete system changes, testing, and operational readiness before the revised implementation date.
Advisory on e-Invoice API and e-Way Bill by IRN API changes for mandatory capture of Ship-to GSTIN and Voluntary Closure of eWay Bill can be referred here.
The U.S. has implemented Section 232 tariff relief for Taiwan under a Memorandum of Understanding (MOU) signed on 15 January 2026 between AIT and TECRO. A broader Reciprocal Trade Agreement (ART, signed 12 February 2026) has not yet entered into force. Under the MOU, automobile parts and wood products from Taiwan are capped at a combined 15% tariff (base duty + Section 232), and civil aircraft components from Taiwan are fully exempted from derivative Section 232 steel, aluminium, and copper duties. The notice is effective May 28, 2026, while the HTSUS modifications apply to eligible goods entered for consumption, or withdrawn from warehouse for consumption, on or after May 1, 2026. Importers should review origin, classification and prior-entry refund procedures for eligible entries.
A White House proclamation dated June 1, 2026 modifies Section 232 tariff treatment for specified derivative aluminum and steel products, including certain agricultural equipment, mobile industrial equipment and residential HVAC-related products. The changes apply to goods entered, or withdrawn from warehouse for consumption, on or after June 8, 2026 and, for the relevant temporary treatment, run through December 31, 2027.
Tariffs on certain heavy industrial and agricultural equipment (bulldozers, forklifts, combines, harvesters, HVAC systems) are reduced from 25% to 15% for imports from trade-deal countries (Argentina, Ecuador, El Salvador, Guatemala, Japan, South Korea, Liechtenstein, Switzerland, Taiwan, UK, and EU). A new 10% rate applies where at least 85% of the product's metal content is of U.S. origin — down from the previous 95% threshold. For USMCA-qualifying goods from Canada and Mexico, the duty applies only to non-U.S. content with a minimum floor of 15%.
The USITC published HTS Revision 10 effective from 8th June 2026, amending existing Chapter 99 headings to reflect the new rate structure for derivative steel articles covering mobile industrial and agricultural equipment. The updated headings assign a 15% duty for qualifying trade-deal-country products and 10% for products meeting the 85% U.S.-origin metal content threshold. Importers should review their product classifications against the updated Chapter 99 provisions.
The Norwegian Customs department has published HS code, General, and Preferential duty changes for the agricultural product category, covering beef, lamb, onion, and raspberry product lines effective from 15th June 2026. These changes include the expiry of certain preferential rates for SACU member countries (Botswana, Namibia, Eswatini) and the introduction of new preferential rates for several FTA and GSP partner countries, reflecting Norway’s scheduled bi-monthly adjustments to its customs tariff schedule.
The Norwegian Customs department has published new preferential duty rates for onion sub-categories, setting the rate at 0% (Free) for multiple trade partners, including SACU, Egypt, Bosnia and Herzegovina, North Macedonia, Turkey, Tunisia, Indonesia, and Albania. These changes came into effect from 15th June 2026.
The Swiss Federal Office for Customs and Border Security published a Tares update with tariff-system changes effective July 1, 2026. The update should be framed around the official Tares notice, including changes connected to renewable and low-emission fuels, control elements, supplementary duty keys, permit obligations, customs-tariff remarks and editorial corrections.
Liechtenstein, has published tariff-system changes effective July 1, 2026. The update includes changes connected to renewable and low-emission fuels, control elements, supplementary duty keys, permit obligations, customs-tariff remarks and editorial corrections.
The European Commission published daily TARIC update files during June 2026, including the June 1 release. These official files should be used to refresh EU customs-duty, preferential-measure, tariff-suspension and classification controls where affected by the relevant daily release
The CBSA 2026 Customs Tariff, Chapter 24, sets the 2026 MFN and preferential tariff treatments for tobacco, manufactured tobacco substitutes and nicotine-related products. Most tariff lines are set at 0%, with cigarettes and homogenized/reconstituted tobacco products at 2%, reflecting the scheduled CPTPP tariff phase-down.
Taiwan Customs has published General (MFN) duty changes for glass product categories (glass of headings 70.03, 70.04, and 70.05, merely edge-worked, and other articles of heading 70.06), with a revised rate of 10% ad valorem. The update reflects routine tariff schedule revisions to Taiwan’s import tariff effective from 1st June 2026.
Dubai Customs has published Customs Notice No. (09/2026), confirming the implementation of the Comprehensive Economic Partnership Agreement (CEPA) between the United Arab Emirates and the Republic of Korea, signed on 29 May 2024. Under the CEPA, more than 90% of tariffs on trade in goods will be eliminated over up to 10 years, reducing import costs and enhancing market access for producers and traders from both countries. The agreement is expected to diversify bilateral trade, address non-tariff barriers, strengthen trade in services, and facilitate bilateral investment flows. This agreement came into effect from 1st May 2026.
Dubai Customs has published Customs Notice No. (11/2026), confirming the implementation of the Comprehensive Economic Partnership Agreement (CEPA) between the United Arab Emirates and the Republic of Ukraine, ratified under Federal Decree No. (60) of 2025. The agreement aims to support Ukraine’s economic recovery and the rebuilding of key export sectors including grains, machinery, and metals, by removing or reducing tariffs on key product lines and eliminating unnecessary trade barriers to facilitate fair market access for exporters from both nations. This notice came into effect from 1st July 2026.
Belize Customs has published HS code and General (MFN) duty changes across multiple product categories, including soup and broth preparations at 20% MFN, motor vehicles for passenger transport (covering alternative-fuel and electric vehicle categories under HS 2022) at 10% MFN, and fishing vessels (trawlers). Effective Date: 1st June 2026.
New Zealand Customs issued replacement pages for the Working Tariff Document effective July 1, 2026. The update reflects the Excise and Excise-equivalent Duties Table (Alcoholic Beverages Indexation) Amendment Order 2026, amendments to Part II concessions for inherited goods and gift concessions, and other technical or textual corrections. Businesses should refresh tariff, excise-equivalent duty and concessions data before applying July 2026 entry treatment.
