October 1 Sales Tax Rate Changes: What Businesses Need to Know for Q4 2026

Updated: September 30, 2026

This article is continually updated if additional October 1, 2026 rate changes are confirmed before the effective date.

The calendar flips to Quarter 4 on October 1, and with it comes another round of sales tax rate changes at the state and local level. For multistate businesses, that means another pass through rate tables, software updates, address-level checks, and the standing reminder that sales tax is a moving target.

The good news? The Q4 action is happening at the local level rather than through broad state rate increases.

Below is a state-by-state breakdown of the confirmed October 1 sales tax rate changes currently identified for Q4 2026.

FAQ About Sales Tax Rate Changes

State-by-State Sales Tax Rate Changes

Arizona

State rate: 5.6% (no change)

What’s changing: Two Arizona municipalities have confirmed Transaction Privilege Tax (TPT) changes effective October 1, 2026.

Town of Tusayan — On July 14, 2026, the Mayor and Council passed Ordinance 2026-02, raising the rate on multiple Privilege Tax business classifications from 2% to 4%, and raising the Restaurants and Bars classification from 4% to 6%.

Town of San Tan Valley — The newly incorporated Town of San Tan Valley passed Ordinance No. 2026-06 and Resolution No. 2026-41 on July 1, 2026, which will impose a $2 Transaction Privilege and Use Tax License Fee (and $2 renewal fee), multiple Privilege Tax business classifications and Use Tax at 2.25%, Hotels and Hotel/Motel (Additional Tax) at 4.25%, all construction contracting at 5%, and Metal Mining at 0.10%.

Arkansas

State rate: 6.5% (no change)

What’s changing: A large batch of Arkansas local sales and use tax changes takes effect October 1, 2026, most driven by city annexations.

Arkansas is one of the most active states for local rate changes, and Q4 is no exception. Here’s the current list from the Department of Finance and Administration:

California

State rate: 7.25% (no change)

What’s changing: A significant wave of district tax changes, headlined by a countywide increase across Los Angeles County.

California voters approved several district tax changes taking effect October 1, 2026:

Los Angeles County — A new 0.5% countywide district tax raises the base countywide rate from 9.75% to 10.25%. Because dozens of cities layer their own district taxes on top of the county rate, the increase flows through to nearly 50 cities within LA County. Among them are Burbank, Culver City, Glendale, Long Beach, Pasadena, Santa Monica, and West Hollywood, most of which land at 11% or 11.25% combined. Businesses selling into LA County should pull the full CDTFA rate table rather than rely on a single county-wide figure, since city-level rates vary by 0.5%–1.5% across the county.

City of Perris (Riverside County) — New 1% city district tax; rate increases from 7.75% to 8.75%.

City of Red Bluff (Tehama County) — New 1% city district tax; rate increases from 7.50% to 8.50%.

Georgia

State rate: 4% (no change)

What’s changing: Ten counties are adjusting their combined local rates, and Fulton County is adding a new downtown Atlanta district rate.

Per the Department of Revenue’s October 1, 2026 rate changes bulletin:

In addition, Fulton County (South Downtown)—a special tax district layered over part of Atlanta—will have a new combined local rate of 3.9% on top of the state rate.

Kansas

State rate: 6.5% (no change)

What’s changing: Several Kansas local sales tax rates are changing effective October 1, 2026, including rate increases and the elimination of certain local taxes.

Beginning October 1, 2026, businesses should be aware of the following Kansas local sales tax changes:

• Ashland: The city is eliminating its local sales tax, leaving the 6.5% state rate as the applicable general sales tax rate.
• Edgerton: The city sales tax rate is increasing from 1% to 2%.
• Hutchinson: The city sales tax rate is increasing from 0.75% to 1.5%.
• Overland Park Brookridge: The combined special district sales tax rate is being eliminated. Other applicable city and county sales taxes will remain in effect, so businesses should continue to use the appropriate combined rate for the specific location.

Minnesota

State rate: 6.875% (no change)

What’s changing: Two local sales taxes are ending, and a new local lodging tax begins.

On September 30, 2026, the following local taxes end:

• Albert Lea Sales and Use Tax — 0.5%
• Blackduck Sales and Use Tax — 0.5%

Beginning October 1, 2026, the Department of Revenue will begin administering:

• Northfield Lodging Tax — 3.0%

Missouri

State rate: 4.225% (no change)

What’s changing: Another extensive collection of local sales and use tax changes, spread across counties, cities, ambulance districts, and other special taxing authorities.

Missouri is consistently one of the busiest states for quarterly local changes, and the October 2026 rate file runs nearly 35 pages. A few highlights:

• Andrew County is imposing a new 1% county emergency services sales tax.
• Cedar County is extending its existing 0.25% county general sales tax.
• Cooper County is imposing an additional 0.375% county general sales tax, and Cooper County Ambulance District is adding a 0.5% ambulance district sales tax plus a 0.75% local use tax.
• Howell County is imposing a new 0.5% county general sales tax while repealing its existing 0.5% capital improvements tax.
• St. Clair County is imposing a new 0.5% general county sales tax.

There are far too many individual changes to summarize completely here. Businesses selling into Missouri should pull the October rate file directly and compare it against their current sales tax matrix before October 1.

North Dakota

State rate: 5% (no change)

What’s changing: Minot is raising its city rate, and two cities are dropping their maximum tax caps.

Per the Office of State Tax Commissioner’s October 1, 2026 local tax changes:

• Minot — The city sales, use, and gross receipts tax rate increases from 2% to 2.5%. Combined with the 5% state rate and 0.5% Ward County rate, the general combined sales tax rate within Minot city limits rises to 8% effective October 1, 2026.
• Kindred — Removes its $50 maximum tax (refund cap) per sale. This does not change the local tax rate itself.
• Walhalla — Also removes its $50 maximum tax (refund cap) per sale, with no change to the local rate.

Ohio

State rate: 5.75% (no change)

What’s changing: Warren County’s sales and use tax rate is increasing.

The sales and use tax rate for Warren County will increase from 6.75% to 7.25% effective October 1, 2026.

Oklahoma

State rate: 4.5% (no change)

What’s changing: Five cities are changing or adopting new rates as of October 1, 2026.

Per the Oklahoma Tax Commission’s rate schedule:

• Bristow — new 10% lodging tax
• Laverne — sales and use tax decreasing to 3%
• Salina — sales and use tax increasing to 5%
• Selah — new 4% sales and use tax
• Wellston — sales and use tax decreasing to 3.5%

Texas

State rate: 6.25% (no change)

What’s changing: A broad group of Texas cities, counties, and special purpose districts are changing their local sales and use taxes.

Effective October 1, the Texas Comptroller identifies new or increased local taxes for jurisdictions including:

• Beckville — 2% city sales tax
• Ellinger — 1.5% city sales tax
• Fayette County — 0.5% county tax
• Frost — 1.5% property tax relief sales tax
• Navarro County — 0.5% county tax
• Northlake — 1.5% city sales tax
• Northlake Municipal Development District — 0.5% tax

Texas is also eliminating some local taxes effective October 1, including taxes in Bellmead, Naples, Orchard, Roscoe, and Shoreacres, among others. Several special purpose districts, including emergency services districts in Ellis, Kaufman, and Montgomery Counties, are implementing new sales and use taxes.

One particularly unusual Q4 change involves Shoreacres and La Porte in Harris County. Effective October 1, the cities merge into a single city to be known as La Porte, with Shoreacres abolishing its sales tax.

Utah

State rate: 4.85% (no change)

What’s changing: Utah has one of its busier quarters, with new emergency services, highways, resort communities, and municipal energy taxes across several jurisdictions—plus a brand-new digital content excise tax.

Per the Utah State Tax Commission’s October 2026 tax bulletins (Bulletins 14-26 through 18-26):

• Washington City and Hildale (Washington County) — Both will impose a new 0.33% Emergency Services Tax. The combined rate rises to 7.08% in Washington City and 6.78% in Hildale.
• Delta, Toquerville, and Hanksville — Each will impose a new 0.3% Highways City or Town Option Sales and Use Tax. Combined rates: 6.65% in Delta and 7.08% in Toquerville. Combined with the resort communities tax, Hanksville’s new combined rate is 9.05%.
• Hanksville — Also begins imposing a 1.1% Resort Communities Tax, contributing to its 9.05% combined rate.
• Weber County — A new 0.2% County Option Sales and Use Tax to fund highways or public transit applies countywide, raising the combined rate in every location within the county.
• West Haven and Marriott-Slaterville — West Haven imposes a new 6% Municipal Energy Sales and Use Tax; Marriott-Slaterville increases its existing municipal energy tax from 3% to 6%. (This tax applies to energy sales, not general retail sales.)
• Nibley City, Francis City, and Alta — Each imposes a new 1% Municipality Transient Room Tax on short-term lodging, raising total transient room tax to 6.57% in Nibley City, 5.07% in Francis City, and 7.07% in Alta.
• Statewide — Utah’s new excise tax on digital content harmful to minors also takes effect October 1, at 2% of gross receipts from covered digital media and gaming subscriptions. This is a separate excise tax, not a general sales tax rate change, but it affects businesses that file Utah sales and use tax returns.

Vermont

State rate: 6% (no change)

What’s changing: One more town is adopting the 1% Local Option Sales Tax.

The town of Peru will begin imposing the 1% Local Option Sales Tax (LOT) effective October 1, 2026, bringing its combined sales tax rate from 6% to 7%.

Washington

State rate: 6.5% (no change)

What’s changing: One confirmed local rate change for Q4.

Per the Department of Revenue’s Q4 2026 local sales and use tax change notices, the City of Mattawa Transportation Benefit District (Grant County) is decreasing its local rate by 0.1%, bringing the combined rate in Mattawa from 8.4% to 8.3%.

Preparing for October 1 Sales Tax Rate Changes

Sales tax rate changes can create immediate compliance issues for businesses selling into multiple jurisdictions. Companies should verify updated rates, review local district changes, update sales tax software configurations, and confirm sourcing rules before processing October transactions.

Because many Q4 sales tax rate changes occur at the city, county, and special district level, businesses should avoid relying solely on ZIP-code-level calculations and instead use address-level rate determination tools whenever possible.

For ongoing sales tax updates, nexus guidance, and multistate compliance support, visit SalesTaxSolutions.US.