The Governor of Georgia recently approved two sales tax holidays. The first, which will occur from 30 July 2009 until 2 August 2009, will be a sales tax holiday on school supplies, clothing, shoes, and other accessories. The second sales tax holiday will pertain to Energy Star appliances costing $1,500 or less, and will take place from 1 October 2009 through 4 October 2009.

The Hawaii Department of Taxation’s “Tax Fresh Start Program” provides an opportunity for eligible individuals, businesses, and other taxpayers who either failed to file a tax return or who have underreported the amount of taxes owed, to voluntarily become tax compliant by paying the Hawaii taxes due for eligible tax periods during the program period running from May 27, 2009 through June 26, 2009. Taxpayers participating in the program will not be subject to any applicable penalties, will pay interest at a substantially reduced rate and will not be referred for criminal tax prosecution.

The Louisiana House of Representatives and Senate have both approved legislation (HB 128 and SB 52) for a second amendment sales tax holiday on firearms during the first Friday through Sunday of September each year.  The Senate has also approved a sales tax holiday for Mardi Gras items (SB 128).

Hawaii passed SB 1405 on 7 May 2009 (similar to the “Amazon Law” passed by New York) which allows them to collect state sales tax from purchases made online if a company does at least $10,000 in sales and is referred by in-state affiliates.

On 4 May 2009 the Governor of Colorado signed HB 1130, which authorizes all counties in Colorado to collect, administer, and enforce its own sales tax. This bill will become effective 1 January 2010.

Hawaii Majority Democrats overrode Republican Governor Linda Lingle’s vetoes of four tax measures 8 May 2009, including raising the hotel room tax rate (SB 1111) from 7.25% to 9.25% over the next two years.  The first one percent increase will occur 1 July 2009, and the second one percent 1 July 2010.

House Bill 347 that would specifically tax sales of digital property (including books, movies, and ring tones) has been approved and signed by the Governor and will go into effect July 1, 2009.

On 27 April 2009 the Massachusetts House of Representatives approved Bill H4100, if passed it would increase the state’s sales and use tax from 5% to 6.25%. The Bill must first be approved by the Senate before being sent to the Governor for signature.

On 23 April 2009 Kansas Governor Kathleen Sabelius signed HB 2324 into effect which makes several changes to the law regarding the sales tax exemption associated with enterprise zones. This bill also creates a new law called the Community Improvement District Act, which increases some local sales tax authority by allowing local government the ability to create special districts that can levy up to a 2% sales tax to promote economic development.

On 31 March 2009 Governor Haley Barbour signed HB 348 into law, creating an annual sales tax holiday exempting clothing and shoes costing less than $100 during the last weekend in July effective January 2010.  The law gives cities the freedom to opt out of the holiday if they notify the State Tax Commission.