Taxability Matrix Changes
The following are changes to a state taxability matrix, effective date and the date reported to the Streamlined Sales Tax Governing Board, Inc.


StateEffective DateReference #Date ReportedVersion
Indiana 11/1/2014

Reference No. 61000 Intrastate telecommunications service: changed statute from IC 6-2.5-4-13 to IC 6-2.5-4-6.

10/9/2014 2014.4
Georgia 10/30/2014

20110 and 20120 - deleted "non recreational" in comment
30050 and 30060 - added statutory cite
51020 - changed to taxable (to match 51140 and 51172)
51172 - changed to taxable (to match 51140 and 51020)
61280 - moved regulation cite from comment column to citation column

 10/30/2014  2014.3
Wyoming 8/1/2014

41030 Updated the statute citing reference.

10/24/2014 2014.5
Ohio 10/16/2014

Added citation and comment regarding custom system software for business us to reference numbers 30015, 30025 and 30035.  

10/16/2014 2014.3
Wyoming 8/1/2014

41000, 41010, 41020, These reference numbers updated Statute Citings.  61080, 61090, 61180, 61190 Changed from taxable to exempt.

10/17/2014 2014.4
North Carolina 10/1/2014

Changed NC statutory reference for Ref Nos. 31040, 31050, 31060, and 31065 from 105-164.3(1h) to 105-164.3(1g).  Also, for Ref No. 51250, added NC statutory reference of 105-164.13(13).  Done per Annual State Recertification. 

9/26/1014 2014.3
Minnesota 10/16/2014

51171- changed citation
54130- changed citation and added comment
51172- added comment

 10/16/2014  2014.3
Rhode Island 9/17/2014

41040 - Change made to Statute Cite and comment added per recetrification review

9/17/2014 2014.3
Michigan 8/1/2014

Ref. No. 11000 and 11010 - per compliance report
Ref. No. 41025 - per compliance report
Ref. No. 51172- per compliance report

10/15/2014   2014.3
New Jersey 10/10/2014

30220 added N.J.S.A. 54:32B-8.56
30250 moved X to exempt column
51180 added N.J.S.A. 54:32B-8.1(a)
51260 Moved X to taxable column

 10/10/2014  2014.3
Vermont 10/1/2014

41010, 41020, and 41030 were changed to reflect that all food is exempt from tax
51180 was changed to taxable because it was listed as exempt in error
60040 was updated to include a statutory reference to 32 VSA 9771(6)

10/1/2014 2014.3
Arkansas 9/29/2014

Sales Tax Holiday section introduction box - added statute and rule reference
20120 - removed x from exempt box.  This is a duplicate cell for us because we have no other items that we exempt during this period.
51130 - added citations
51140 - added citations
51170 - added citations
51172 - added comment
54250 - updated citations
54260 - updated citations, added comment

9/29/2014 2014.3
Nevada 10/1/2014

11110 Government Services Fee - changed NRS 482.300 to 482.313
30040 Pre-written Computer Software - deleted duplicate NRS 360B.420
40010 Candy - placed an X in the exempt column
40050 Soft Drinks - placed an X in the exempt column
40060 Bottled Water - added comments
41025 Meat and Seafood products - added NRS 372.289, NAC 372.605, and deleted comments
51172 Grooming products - changed X to exempt column and changed NRS 72.105 to NRS 372.105

9/23/2014 2014.3
Kentucky 8/1/2014

30100

9/22/2014 2014.3
Tennessee 8/1/2014

30025

9/21/2014 2014.2
Washington 9/5/2015

61330

9/5/2014 2014.3
West Virginia 8/1/2014

11022 added code reference, 41025 added code reference both added per recertification review, updated date to reflect today as changes were made. 

9/4/2014 2014.4
Ohio 8/1/2014

30230, 30240, 30250, 30330, 30340, 30350, 30360, 30370, 30380, 30390 [added reference to Ohio Admin. Code 5703-9-46(B)(1) and note that custom system software must be for business use to be a taxable computer service] and 51250 [added reference to R.C. 5741.02(C)(7)]

9/2/2013 2014.2
Wyoming 8/25/2014

30015, 30025, 30035, 30200, 30210, 30220, 30230, 30240,
30250, 30300, 30310, 30320, 30330, 30340, 30350,30360,
30370, 30380, 30390, 30400, 30410, 30420,40010, 40020,
40030, 40040, 40050, 40060, 41000, 41010, 41020, 41030,
61080, 61090,61180, 61190, and Credits 2.1 through Credits
2.6 to show revised WY Dept. of Revenue Chapter 2 rule
citations 52490 to change from taxable to exempt

8/25/2014 2014.3
North Carolina 8/1/2014      Revised Date and Effective Date 8/14/2014 2014.3
Tennessee 8/1/2014 41025, 41040 best practices 8/12/2014 2014.1
Vermont 8/1/2014 Revised Date 8/11/2014 2014.2
West Virginia 8/1/2014 54080 8/8/2014 2014.3
Wyoming 8/1/2014 Revised Date 7/21/2014 2014.2
Minnesota 8/1/2014 32000, 52490 7/31/2014 2014.2
Oklahoma 8/1/2014 Revised Date 7/31/2014 2014.2
North Carolina 8/1/2014 11110, 20060, 20070, 20080, 20090, 20100, 20130, 20110,
20120, 20150, 20160, 20170, 20180, 20190, 41000, 51040,
51270, 61100, 61325
7/31/2014 2014.2
Michigan 8/1/2014 31000, 41025, 41040, 51020, 51140, 51172, 51190, 51200,
51205, 51240, 51250, 1.1, 1.2, 1.3, 2.1, 2.10b, 2.11b, 2.15
7/31/2014 2014.2
Georgia 8/1/2014 20060, 20070, 20080, 20090, 2100, 20130, 20110,
20120, 40010, 40030, 40040, 40050, 40060, 41010 
7/31/2014 2014.2
North Dakota 8/1/2014 41025, 41040, 60010 Credits and Vouchers 7/31/2014 2014.2
Kentucky 8/1/2014 41020, 41040, Credits 7/31/2014 2014.2
Washington 8/1/2014 40030,51010,61350, Credits 2.16 7/31/2014 2014.2
Oklahoma 8/1/2014 Effective Date 7/29/14 2014.2
New Jersey 8/1/2014

10040, 20050, 20020, 20030, 20040 31060 40100,40200
40050, 51180, 51170, 51171, 51190, 51195,51240, 52010,
52020, 52040, 52130, 52140, 52160, 52180, 52250, 
52260, 52210, 52230, 52280, 52290, 52370, 52380,
52400, 52480, 52490, 53010, 54160 54180
1.3 Changed response to “yes”, deleted comment
Credits Definition Was blank, should be “No”,
2.8 Revised comment, 2.16 Revised comment

7/29/14 2014.2
Indiana 8/1/2014 Credits 2.16 7/29/2014 2014.3
Iowa 8/1/2014 41025, 41040 7/29/2014 2014.2
Rhode Island 8/1/2014 Credits 2.16 7/29/2014 2014.2
Arkansas 8/1/2014 41025, 41010, 52490 7/29/2014 2014.2
Nebraska 8/1/2014 10060, 11022, 31065, 31095, 31125, 41025, 41040
Best Practice Vouchers and Credits
7/28/2014 2014.2
Wisconsin 8/1/2014 11120 and Credit 2.16 7/28/2014 2014.2
Utah July 21, 2014 41025 7/21/2014 2014.3
West Virginia August 1, 2014 30060, ,40020, 40030, 40040, 40050. 40060, 41000, 41010
  41020, 41030, 51010, 51130, ,51195 ,51200, 51205, 51040,
51150, 51220, 51270, 52010, 50202,  52080, 52090, 52140,
  52200, 52250, 52260, 52320, 52380, 52440, 53020, 54020,
54080, 54090, 54100, 54110, 54120, 54140, 54150, 54160,
54170, 54180, 54200, 54210, 54220, 54230, 54240, 54260,
54270, 54280, 54290, 54300, 61090
and the revised date was changed.
July 18,2014 2014.2
Ohio August 1, 2014 Effective Date July 14, 2014 2014.1
South Dakota August 1, 2014 41040 July 14, 2014 2014,2
Utah July 14, 2014 41025, 41040 July 14, 2014 2014.2
Kansas July 3, 2013 Effective Date July 3, 2014 2014.2
Indiana July 1, 2014 51240; 52070 June 26, 2014 2014.2
Ohio January 1, 2014 31050,31060,31080,31090,
31110, 31120
January 13, 2014  
Minnesota August 1, 2013 51171 January 2, 2014  
Minnesota August 1, 2013 52490 December 20, 2013  
Wyoming August 1, 2013   November 14, 2013  
North Carolina November 12, 2013   November 13, 2013  
West Virginia October 29, 2013   October 29, 2013  
Vermont Augist 1, 2013   October 23, 2013  
New Jersey October 15, 2013   October 15, 2013  
Utah Augst 1, 2013   October 3, 2013  
Ohio August 1, 2013   August 19, 2013  
Wisconsin August 1, 2013   September 19, 2013  
Nebraska August 1, 2013   September 4, 2013  
North Dakota August 1, 2013   September 1, 2013  
West Virginia August 1, 2013   August 30, 2013  
Nebraska August 1, 2013   August 27, 2013  
Tennessee August 1, 2013   August 9, 2013  
Washington August 1, 2013   August 13, 2013  
Vermont August 1, 2013   August 8, 2013  
Wyoming August 1, 2013   August 7, 2013  
Georgia August 1, 2013   August 7, 2013  
Indiana August 1, 2013   August 8, 2013  
Michigan August 1, 2013   August 1, 2013  
Washington August 1, 2013   August 2, 2013  
Minnesota August 1, 2013   August 1, 2013  
Nebraska August 1, 2013   August 1, 2013  
Kentucky August 1, 2013   August 1, 2013  
Nevada August 1, 2013   August 1, 2013  
Washington August 1, 2013   July 31, 2013  
North Carolina August 1, 2013   July 30, 2013  
New Jersey August 1, 2013   July 29, 2013  
Arkansas August 1, 2013   July 29, 2013  
North Dakota August 1, 2013   July 29, 2013  
Rhode Island August 1, 2013   July 26, 2013  
South Dakota August 1, 2013   July 26, 2013  
Utah August 1, 2013   July 25, 2013  
Iowa August 1, 2013   July 25, 2013  
Nebraska August 1, 2013   July 23, 2013  
Wisconsin August 1, 2013   July 17, 2013  
West Virginia August 1, 2013   July 17, 2013  
Kansas August 1, 2013   July 12, 2013  
Minnesota July 1, 2013   July 11, 2013  
Oklahoma August 1, 2013   July 2, 2013  
Minnesota July1, 2013   June 29, 3013  
Rhode Island July 1, 2012   March 7, 2013  
Wyoming October 31, 2012   November 1, 2012  
Kentucky July 1,2012   November 1, 2012  
Kentucky July 1, 2012   October 30, 2012  
Wisconsin August 1, 2012   October 29, 2012  
Vermont July 1, 2012   October 22, 2012  
Indiana July 1, 2012   October 19, 2012  
West Virginia October 12, 2012   October 12, 2012  
Nevada August 1, 2012   October 1, 2012  
North Dakota July 1, 2012   October 1, 2012  
North Carolina October 1, 2012   October 1, 2012  
Kansas July 1, 2012   September 25, 2012  
Arkansas August 23, 2012   August 23,2012  
Oklahoma July 1, 2012   September 25, 2012  
Indiana July 1, 2012   August 17, 2012  
Washington August 1, 2012   August 27, 2012  
Minnesota July 1, 2012   September 24, 2012  
Iowa July 1, 2012   September 7, 2012  
Ohio July 1, 2012   September 5, 2012  
Wyoming July 1, 2012   August 25, 2012  
Vermont July 1, 2012   August 24, 2012  
South Dakota July 1, 2012   August 20, 2012  
Georgia July 1, 2012   August 15, 2012  
Utah July 1, 2012   August 13, 2012  
West Virginia August 1, 2012   August 9, 2012  
New Jersey July 1, 2012   August 9, 2012  
Oklahoma July 1, 2012   August 9, 2012  
Kentucky July 1, 2012   August 8, 2012  
Washington July 1, 2012   August 8, 2012  
North Dakota July 1, 2012   August 7, 2012  
Tennessee August 1, 2012   Augist 1, 2012  
North Carolina August 1, 2012   August 1, 2012  
Minnesota July 1, 2012   July 31, 2012  
Iowa July 1, 2012   July 31, 2012  
Michigan July 31, 2012   July 31, 2012  
Nevada July 1, 2012   July 30, 2012  
Wisconsin August 1, 2012   July 26, 2012  
Rhode Island July 1, 2012   July 26, 2012  
Kansas July 1, 2012   July 26, 2012  
Nebraska July 1, 2012   July 26, 2012  
Arkansas July 1, 2012   July 25, 2012  
South Dakota July 1, 2012   July 10, 2012  
Utah July 1, 2012   June 15, 2012  
Nevada July 1, 2012   April 4, 2012  
Wyoming July 1, 2011   February 6, 2012  
New Jersey August 1, 2011   November 23, 2011  
Iowa October 1, 2011   November, 10, 2011  
South Dakota November 3, 2011   November 3, 2011  
Washington July 1, 2011   November 2, 2011  
North Carolina October 27, 2011   October 27, 2011  
North Carolina October 21, 2011   October 21, 2011  
Nevada Jul1 1, 2011   October 19, 2011  
Ohio July 1, 2011   October 17, 2011  
Tennessee August, 1, 2011   October 14, 2011  
Indiana July 1, 2011   October 4, 2011  
Rhode Island October 1, 2011   September 30, 2011  
South Dakota July 1, 2011   September 28, 2011  
Oklahoma July 1, 2011   September 23, 2011  
Kentucky July 1, 2011   September 23, 2011  
Arkansas September 22, 2011   September 23, 2011  
Tennessee August 1, 2011   September 13, 2011  
Wyoming July 1, 2011   September 12, 2011  
Utah July 1, 2011   September 9, 2011  
Georgia July 1, 2011   September 2, 2011  
West Virginia August 1, 2011   September 1, 2011  
Ohio July 1, 2011   August 25, 2011  
New Jersey August 1, 2011   August 19, 2011  
Indiana July1, 2011   August 18, 2011  
Utah July 1, 2011   August 16, 2011  
Arkansas August 1, 2011   August 11, 2011  
Oklahoma July 1, 2011   August 2, 2011  
Michigan August 1, 2011   August 2, 2011  
North Carolina August 1, 2011   August 1, 2011  
Vermont July 1, 2011   August 2, 2011  
Washington July 1, 2011   Augist 1, 2011  
Rhode Island July 29, 2011   August 1, 2011  
Iowa August 1, 2011   July 28. 2011  
Kansas July 1, 2011   July 28, 2011  
Minnesota Jult 1, 2011   July 29, 2011  
Nevada July 1, 2011   July 28, 2011  
Kentucky July 1, 2011   July 28, 2011  
Arkansas July 27, 2011   July 26, 2011  
North Dakota July 1, 2011   July 22, 2011  
Nebraska July 1, 2011   July 22, 2011  
West Virginia August 1, 2011   July 21, 2011  
Kansas July 1, 2011   July 20, 2011  
Wisconsin August 1, 2011   July 17, 2011  
South Dakota July 1, 2011   July 16, 2011  
Georgia June 14, 2011   June 14, 2011  
New Jersey November 19, 2010   May 6, 2011  
Utah April 1, 2011   April 26, 2011  
Iowa March 31, 3011   March 21, 2011  
Indiana August 1, 2010   January 25, 2011  
Ohio August 1, 2010   December 28, 2010  
Washington December 2, 2010   November 30, 2010  
Ohio August 1, 2010   November 15, 2010  
Wyoming October 10, 2010   November 8, 2010  
Oklahoma October 14, 2010   October 14, 2010  
Vermont October 12, 2010   October 12, 2010  
Michigan August 1, 2010   September 23, 2010  
Ohio August 1, 2010   September 23, 2010  
New Jersey August, 2010   September 9, 2010