Department of Revenue outlines new sales‑tax rules for services under SB 5814; six‑month grace period announced

Steve Ewing and Chelsea Brennigan of the Department of Revenue told the Finance Committee that Senate Bill 5814 — effective Oct. 1, 2025 — makes specified services subject to retail sales tax and that the agency has published interim guidance, FAQs and outreach materials to help taxpayers comply.

"We pushed out some notice to about 95,000 taxpayers ahead of the October 1 effective date," Ewing said, describing DOR’s outreach and the creation of a centralized 5814 landing page with interim guidance and signups for notification.

DOR listed the principal service categories made retail sales by SB 5814: live presentations (lectures, seminars, workshops, courses), temporary staffing (with a hospital exception), investigations and security services, certain IT services (training, tech support, network operations), custom website development, advertising services (both pre‑dissemination creative work and disseminated placement), and sales/customization of software. DOR noted existing exclusions and constraints, including telehealth/telemedicine exclusion and that services…