This release reflects the following rate changes effective January 1, 2017:

• Alaska from 4.00% to 4.25%
  Note: Alaska also implemented a new elevated rate of 8.25% compounded quarterly for underpayments on oil and gas production.
• California from 3.00% to 4.00%
• Colorado from 6.00% to 7.00%.
• Idaho from 4.00% to 3.00%
• Indiana from 2.00% to 3.00%
• Kansas from 4.00% to 5.00%
  Note: The above four jurisdictions published their rates before Release 16.4.0.0 was prepared and were included in that update.
• Kentucky from 6.00% to 5.00% and refunds from 2.00% to 1.00%
• Louisiana from 7.00% to 7.25% and for Louisiana refund rate change from 4.00% to 4.25%
• Maryland from 13.00% to 12.00%
• Michigan from 4.40% to 4.50%
• Minnesota from 3.00% to 4.00%
• Missouri from 3.00% to 4.00%
• New Jersey from 6.25% to 6.50% and for refunds from 3.25% to 3.50%
• Ohio from 3.00% to 4.00%
• Oregon from 4.00% to 5.00%
• Rhode Island refund rate from 3.25% to 3.50%
• Texas from 4.50% to 4.75% and refunds from 0.634% to 1.004%
• Utah from 2.00% to 3.00%
• West Virginia from 9.50% to 8.00% and refunds from 8.00% to 6.50%