Brixey & Meyer Blog

2026 State & Local Tax Update

Written by Kari Brooke | Jun 16, 2026 5:42:16 PM

The importance of monitoring state and local tax updates is vital for your business - it may directly impact cash flow, operational costs, and long-term survival. Here are a few updates in 2026.

Indiana Tax Amnesty 2026

There’s a rare opportunity in Indiana. Taxpayers with outstanding state tax liabilities may significantly reduce what they owe through the upcoming tax amnesty program. It encourages taxpayers to resolve unpaid tax obligations while simultaneously relieving them of penalties, interest, and collection fees.

Imagine getting tapped with an Indiana tax audit notice later this year. Eligible taxpayers not participating in amnesty may be subject to double penalties on unpaid tax liabilities. It is predicted that Indiana tax audit notices will greatly increase after the program ends. The program runs from July 15, 2026, through September 9, 2026. Find out if you can participate through INTIME (https://www.in.gov/dor/resources/online-services/intime/).

 

The Penny Shortage - a sales tax issue!

Well, the penny problem created another problem. The US Treasury isn’t making pennies, but they are still an accepted form of payment. This wreaks havoc on the sales tax world. Retailers are unable to provide exact change to customers so they are told in many states to round to the nearest nickel. However, no changes are being enforced on the sales tax calculation. Sales tax is collected at the same rate on the actual amount of the sale. This results in greater time and money costs for businesses accepting cash – it causes bookkeeping complexity and sales tax compliance chaos.

Ohio lawmakers are currently addressing this issue in House Bill 737 - keep an eye on it. Kentucky has published guidance on its nearest nickel rounding but no sales tax calculation changes. Indiana law provides that retailers can choose to round up or down to the next nickel. It’s unlikely we’ll see many businesses rounding down. No changes to the sales tax calculation either.

Ohio Sales Tax Holiday

Ohio House Bill 186 signed into law in December 2025 eliminated the two-week sales tax holiday from 2024 and 2025. Ohio is back to a 3-day sales tax holiday. The holiday starts at 12 AM on Friday, August 7, 2026, and ends at 11:59 PM on Sunday, August 9, 2026.

Everything but the kitchen sink (under $500) was exempt last year. This year the exempt items list is restrictive. The following qualifies: clothing and shoes ($75 or less), school supplies and instructional materials ($20 or less). Items used in a trade or business do not qualify. See a complete list of eligible items, ineligible items, AND how you should handle bundled items sold, refunds, discounts and coupons, and online orders during the holiday here: https://tax.ohio.gov/business/sales-and-use-tax/sales-tax-holiday.

 

Next Steps 

If you believe you may have amnesty-eligible tax liabilities, will have penny shortage sales tax issues, or need to make some business changes due to the updated Ohio sales tax holiday, professional guidance can help you evaluate your options and navigate the process successfully. We are here to help!