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US State and Local Sales Tax Rate Changes Effective January 1, 2026

  • Multiple US states and local jurisdictions are updating sales and use tax rates effective January 1, 2026.
  • Notable changes include rate increases in Alabama (Coker, Blountsville), Alaska (Nome, Haines Borough), Arkansas (various cities/counties), California (Culver City), Colorado (multiple jurisdictions), Georgia (multiple counties), and Illinois (various jurisdictions).
  • Chicago increased its Personal Property Lease Transaction Tax from 11% to 15%, affecting leases including cloud computing services.
  • Iowa made several local option sales tax (LOST) changes, including city disincorporations, removal or extension of sunset dates, and new LOST implementations.

Source: fonoa.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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