Legislative Changes to the Taxes or Other Items Administered by the Sales and Use Tax Division

This document includes an overview of many changes to the taxes administered by the Sales and Use Tax Division that were enacted by the 2024 Session of the General Assembly. The Department publishes its annual Tax Law Changes publication by the end of the calendar year, which will contain detailed explanations of the legislative changes. Legislative changes may supersede any information previously set forth in the Sales and Use Tax Administrative Code, Bulletins, Notices, Directives, Private Letter Rulings, or other information published by the Department relating to any subject matter of the legislation.