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State Tax Rate Change Announcements: |
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9/19/08 |
Alabama --Sales and Use
Tax: Mount Vernon Imposed Lodgings Tax
The Alabama
Department of Revenue has announced that Mount Vernon (Mobile
County) imposed a local lodgings tax at a general rate of
6%, effective March 1, 2008. Notice of the new lodgings
tax was first posted by the Department on September 18,
2008.
Local Tax Notice, Alabama
Department of Revenue, September 18, 2008
Nebraska --Sales and Use
Tax: Local Taxes Implemented
The Nebraska
Department of Revenue has announced that beginning January
1, 2009, the cities of DeWeese, Pender, and St. Edward will
each impose a new 1% city sales and use tax. Retailers that
use machine or computer billings may use a straight percentage
to calculate the tax.
Notice to
Nebraska and Local Sales and Use Tax Permitholders,
Nebraska Department of Revenue, October 2008
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9/18/08 |
South Carolina --Sales
and Use Tax: Dillon County School District Tax Announced
The South
Carolina Department of Revenue has updated a release relating
to local sales and use taxes and exemptions to reflect that
beginning October 1, 2008, Dillon County will impose a 1%
school district tax in addition to its 1% local option tax.
The 1% capital projects tax will terminate in Dillon County
on September 30, 2008. The release addresses only local
option taxes that are collected by the Department of Revenue
on the behalf of counties, school districts, and the Catawba
Indian tribal government. Local taxes on accommodations
or prepared meals which are collected directly by the counties
are not covered.
Information
Letter 08-19, South Carolina Department of Revenue,
September 12, 2008
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9/17/08 |
No Rate Changes Announced
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9/16/08 |
Wyoming --Sales and Use
Tax: Niobrara County Decreases Local Rate
Beginning
October 1, 2008, Niobrara County, Wyoming, will reduce its
county sales and use tax rate from 2% to 1%. As a result,
the county's total state/local sales tax rate will decrease
from 6% to 5%, and the total sales/lodging tax rate in the
city of Lusk will decrease from 8% to 7%.
Sales/Use
and Lodging Tax Rates by Locality, Wyoming Department
of Revenue, September 2008
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9/15/08 |
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No Rate Changes Announced |
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Looking
for older rates? Click Here for our archive
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State Tax Rate Change Announcements: |
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9/12/08 |
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No Rate Changes Announced |
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9/11/08 |
Oklahoma --Sales and Use Tax: Local Rate Changes
Announced
The following local
sales and use tax rate changes take effect in
Oklahoma on January 1, 2009. Other local rate
changes taking effect on January 1 were previously
reported.
City Rate Changes
--
Davis, as situated in Garvin County and Murray
County, increases its sales and use tax rate from 2%
to 3%.
--
Garber increases its sales and use tax rate from 3%
to 4%.
--
Lamont increases its sales and use tax rate from 2%
to 4%.
--
Roland increases its sales and use tax rate from 3%
to 3.5%.
County Rate Change
--
Pittsburg County increases its sales and use tax
rate from 0.75% to 1%.
New Rates and Effective Dates,
Oklahoma Tax Commission, September 10, 2008
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9/10/08 |
Arkansas --Sales and Use Tax: Local Tax Rate
Changes Announced
Effective January 1, 2009, the city of Cherry Valley
(Cross County) rescinds its 1% Arkansas local sales
and use tax. In addition, the city of Lake City
(Craighead County) rescinds its 0.5% local tax, and
the city of Malvern (Hot Spring County) decreases
its local tax rate from 2% to 1%.
Recent Changes in Local Taxes,
Arkansas Department of Finance and Administration,
September 9, 2008
Georgia --Sales and Use Tax: Correction: Local
Rates to Remain Unchanged
The local sales and use tax rates for Atkinson
County, Pierce County, and Walker County will
continue at 7% on October 1, 2008. A previous State
Tax Day story based on erroneous information
incorrectly stated that the respective rates for
these counties were scheduled to decrease to 6% on
October 1. As previously reported, however, Muscogee
County will discontinue a 1% special purpose sales
and use tax on October 1, decreasing its local tax
rate from 7% to 6%.
Important Sales Tax Notice,
Georgia Department of Revenue, September 9, 2008
Missouri --Sales and Use Tax: Local Tax Rate
Changes Announced
The following Missouri local sales and use tax rate
changes are effective October 1, 2008.
County Changes
Adair County imposes a 0.25% sales tax. Its sales
and use tax rates will be 5.6% and 4.225%,
respectively. The following cities in Adair County
will have the indicated sales tax rates (the use tax
rate for each city will be 4.225%): Brashear (6.6%);
Gibbs (5.6%); Greentop (7.1%); Kirksville (7.85%);
and Novinger (5.6%).
Bates County expires its 0.50% sales and use tax.
Its sales and use tax rates will each be 5.225%. The
following cities in Bates County will have the
indicated sales tax rates (the use tax rate for each
city will be 5.225%): Adrian (7.975%); Amoret
(5.225%); Amsterdam (6.225%); Butler (7.35%); Drexel
(6.725%); Foster (5.225%); Hume (6.225%); Merwin
(5.225%); Passaic (5.225%); Rich Hill (7.225%); and
Rockville (6.225%).
Boone County extends its 0.50% sales tax. Its sales
and use tax rates will be 5.55% and 4.225%,
respectively. The following cities in Boone County
will have the indicated sales tax rates (the use tax
rate for each city will be 4.225%): Ashland (7.05%);
Centralia (7.55%); Columbia (7.55%); Hallsville
(6.55%); Harrisburg (6.55%); Hartsburg (6.05%);
Huntsdale (6.05%); McBaine (5.55%); Midway (5.55%);
Pierpont Village (6.05%), Prathersville (5.55%);
Rocheport (7.05%); Sturgeon (7.55%); and Wilton
(5.55%).
Henry County imposes a 0.50% sales and use tax. Its
sales and use tax rates will each be 5.225%. The
following cities in Henry County will have the
indicated sales tax rates (the use tax rate for each
city will be 5.225%, except as indicated): Henry
County Warsaw Lincoln AMB Dist. (5.725%); Blairstown
(6.225%); Brownington (5.225%); Calhoun (7.225%);
Clinton (7.475% for both sales and use rates);
Deepwater (6.225%); Montrose (6.725%); Tightwad
(5.225%); Urich (7.225%); and Windsor (6.85%).
Iron County imposes a 0.50% sales tax. Its sales and
use tax rates will be 6.225% and 4.225%,
respectively. The following cities in Iron County
will have the indicated sales tax rates (the use tax
rate for each city will be 4.225%): Annapolis
(8.225%); Arcadia (7.475%); Belleview (6.225%);
Bixby (6.225%); Des Arc (6.225%); Glover (6.225%);
Graniteville (6.225%); Ironton (8.225%); Middle
Brook (6.225%); Pilot Knob (8.225%); Viburnum
(7.225%); and Vulcan (6.225%).
Lewis County imposes a 0.25% sales and use tax. Its
sales and use tax rates will each be 6.6%. The
following cities in Lewis County will have the
indicated sales tax rates (the use tax rate for each
city will be 6.6%): Canton (7.975%); Durham (6.6%);
Ewing (7.6%); La Belle (7.6%); La Grange (7.6%);
Lewistown (7.6%); Maywood (6.6%); Monticello (6.6%);
New Court Village (6.6%); Steffenville (6.6%); and
Williamstown (6.6%).
Perry County imposes a 0.25% sales tax. Its sales
and use tax rates will be 5.85% and 4.225%,
respectively. The following cities in Perry County
will have the indicated sales tax rates (the use tax
rate for each city will be 4.225%): Altenburg
(5.85%); Belgique (5.85%); Brazeau (5.85%);
Crosstown (5.85%); Farrar (5.85%); Frohna (5.85%);
Lithium (5.85%); Longtown (5.85%); McBride (5.85%);
Menfro (5.85%); Perryville (7.725%); Uniontown
(5.85%); and Wittenberg (5.85%).
Scott County expires its 0.50% sales tax. Its sales
and use tax rates will be 4.725% and 4.225%,
respectively. The following cities in Scott County
will have the indicated sales tax rates (the use tax
rate for each city will be 4.225%, except as
indicated after the sales tax rate): Ancell
(4.725%); Benton (5.725%); Blodgett (4.725%); Cape
Girardeau (7.475%); Chaffee (6.225%); Commerce
(4.725%); Crowder (4.725%); Diehlstadt (4.725%);
Fornfelt (4.725%); Haywood City (4.725%); Kelso
(5.725%); Lambert (4.725%); Miner (6.725% and
6.225%); Miner Gateway CID (7.725% and 7.225%);
Morley (5.225%); New Hamburg (4.725%); Oran
(6.225%); Perkins (4.725%); Rockview (4.725%); Scott
City (6.475%); Sikeston (7.225%); and Vanduser
(4.725%).
Schuyler County extends its 0.50% sales tax. Its
sales and use tax rates will be 5.725% and 4.225%,
respectively. The following cities in Schuyler
County will have the indicated sales tax rates (the
use tax rate for each city will be 4.225%):
Coatsville (5.725%); Downing (5.725%); Glenwood
(5.725%); Greentop (7.225%); Lancaster (6.725%); and
Queen City (8.225%).
City Changes
In
addition, the following cities have sales and use
tax rate changes effective October 1, 2008.
Appleton City extends its 1% sales tax. Its sales
and use tax rates will be 7.1% and 4.225%,
respectively.
Blackwater imposes a 0.50% sales tax. Its sales and
use tax rates will be 7.975% and 4.225%,
respectively.
Calhoun imposes a 0.50% sales tax. Also, as
mentioned above, Henry County imposes a 0.50% sales
and use tax. Calhoun's sales and use tax rates will
be 7.225% and 5.225%, respectively.
Cape Girardeau imposes a 0.50% sales tax. Also, as
mentioned above, Scott County expires its 0.50%
sales tax. The Cape Girardeau, Cape Girardeau County
sales and use tax rates will be 7.975% and 4.225%,
respectively. The Cape Girardeau Towne Plaza CID
rates will be 8.975% and 5.225%. The rates in Cape
Girardeau, Scott County will be 7.475% and 4.225%.
Cleveland imposes a 1% sales tax. Its sales and use
tax rates will be 7.475% and 4.225%, respectively.
Dardenne Prairie imposes a 0.50% sales tax and
repeals the 0.50% storm water/local parks sales tax.
Its sales and use tax rates will be 7.4% and 5.9%,
respectively. The sales and use tax rates in
Dardenne Prairie, Bryan Road CID will be 7.9% and
6.4%.
Eagleville extends its 0.125% sales tax. Its sales
and use tax rates will be 7.35% and 5.475%,
respectively.
East Prairie imposes a 0.50% sales tax. Its sales
and use tax rates will be 8.475% and 4.225%,
respectively.
Excelsior Springs extends its 0.125% sales and use
tax. The Excelsior Springs, Clay County sales and
use tax rates will each be 7.6%, and the Excelsior
Springs, Ray County sales and use tax rates will be
8.725% and 8.225%, respectively.
Fair Grove extends its 0.50% sales tax. Its sales
and use tax rates will be 7.725% and 4.225%,
respectively.
Foristell imposes a 0.50% sales and use tax. The
Foristell, St. Charles County sales and use tax
rates will each be 7.9%, and the Foristell, Warren
County sales and use tax rates will be 8.225% and
6.225%, respectively.
Grain Valley imposes a 0.50% sales tax. Its sales
and use tax rates will be 7.85% and 4.225%,
respectively.
Greenfield imposes a 0.25% sales tax. Its sales and
use tax rates will be 7.6% and 5.975%, respectively.
Greentop imposes a 0.50% sales tax. Also, as
mentioned above, Adair County imposes a 0.25% sales
tax and Schuyler County extends its 0.50% sales tax.
The Greentop, Adair County sales and use tax rates
will be 7.1% and 4.225%, respectively, and the
Greentop, Schuyler County sales and use tax rates
will be 7.225% and 4.225%.
Huntsdale imposes a 0.50% sales tax. Also, as
mentioned above, Boone County extends its 0.50%
sales tax. The Huntsdale sales and use tax rates
will be 6.05% and 4.225%, respectively.
Koshkonong imposes a 1% sales tax. Its sales and use
tax rates will be 8.225% and 4.225%, respectively.
La
Plata imposes a 0.50% sales tax. Its sales and use
tax rates will be 7.6% and 4.225%, respectively.
Macon imposes a 0.50% sales tax. Its sales and use
tax rates will be 7.6% and 4.225%, respectively.
Marceline extends its 0.50% sales tax. The
Marceline, Chariton County sales and use tax rates
will be 7.6% and 6.1%, respectively, and the
Marceline, Linn County sales and use tax rates will
be 7.225% and 5.225%.
Maryville imposes a 0.50% sales tax. Its sales and
use tax rates will be 7.975% and 5.225%,
respectively.
The Village of Oaks imposes a 1% city sales tax and
0.50% transportation sales tax. The local option use
tax rate will be at the county rate only. Its sales
and use tax rates will be 6.6% and 5.1%,
respectively.
O'Fallen imposes a 0.50% sales tax. Its sales and
use tax rates will be 7.9% and 5.9%, respectively.
The O'Fallon Caledonia CID sales and use tax rates
will be 8.525% and 6.525%, respectively, and the
O'Fallen Belleau CID sales and use tax rates will be
8.9% and 6.9%.
Piedmont imposes a 0.50% sales tax. Its sales and
use tax rates will be 7.725% and 4.225%,
respectively.
Richmond imposes a 0.25% sales tax. Its sales and
use tax rates will be 8.225% and 5.725%,
respectively.
Rogersville extends its 0.50% sales tax. The
Rogersville, Green County sales and use tax rates
will be 7.475% and 4.225%, respectively, and the
Rogersville, Webster County sales and use tax rates
will be 8.058% and 4.225%. The Rogersville Logan
Estates CID sales and use tax rates will be 8.475%
and 5.225%.
Silver Creek imposes a 0.50% sales tax. Its sales
and use tax rates will be 6.6% and 4.225%,
respectively.
Tarkio imposes a 0.50% sales tax. Its sales and use
tax rates will be 8.475% and 6.475%, respectively.
Wardell extends its 0.25% sales tax. Its sales and
use tax rates will be 6.725% and 4.225%,
respectively.
Windsor reduces its 0.25% sales tax rate to 0.125%.
Also, as mentioned above, Henry County imposes a
0.5% sales tax. Windsor's sales and use tax rates
(in both Henry County and Pettis County) will be
6.85% and 5.225%, respectively.
Community Improvement District Changes
Finally, the total sales and use tax rates in
various community improvement districts have
changed, effective October 1, 2008.
Release, Missouri
Department of Revenue, September 2008
Texas --Sales and Use Tax: Local
Rate Changes Set for Fourth Quarter 2008
Texas local sales and use tax rate changes have been
adopted by various cities and special purpose
districts, effective October 1, 2008.
City and Transit Rate Changes
New City Taxes:
The following cities have adopted a city
tax, resulting in the total (state, county, and
city) rate shown. Fair Oaks Ranch (Bexar County),
1.5% (7.75%); Fair Oaks Ranch/Bulverde Area Rural
Library (Comal County), 1.5% (8.25%); Fair Oaks
Ranch (Kendall County), 1.5% (8.25%); and Union
Valley (Hunt County), 1% (7.75%).
Additional City
Taxes: Additional city sales and use taxes
for economic and industrial development, municipal
street maintenance and repair, property tax relief,
and/or a sports and community venue have been
imposed by the following cities, resulting in the
total rates shown: Aledo (Parker County) 1.5%
(8.25%); Combes (Cameron County) 1.25% (7.5%);
Cottonwood Shores (Burnet County) 1.5% (8.25%);
Cross Plains (Callahan County), 2% (8.25%); Fair
Oaks Ranch (Bexar County), 1.5% (7.75%); Fair Oaks
Ranch/Bulverde Area Rural Library District (Comal
County), 1.5% (8.25%); Fair Oaks Ranch (Kendall
County), 1.5% (8.25%); Goree (Knox County), 2%
(8.25%); Groesbeck (Limestone County), 2% (8.25%);
Idalou (Lubbock County), 1.5% (8.25%); La Vernia
(Wilson County), 1.5% (8.25%); Lakeway (Travis
County), 1.75% (8.25%); Mount Enterprise (Rusk
County), 2% (8.25%); Munday (Knox County), 2%
(8.25%); New Waverly (Walker County), 1.5% (8.25%);
Normangee (Leon County), 1.25% (8%); Normangee
(Madison County), 1.25% (8%); Sherman (Grayson
County), 2% (8.25%); Southmayd (Grayson County), 2%
(8.25%); Uhland (Caldwell County), 1.5% (8.25%);
Uhland (Hays County), 1.5% (8.25%); and Wilmer
(Dallas County), 2% (8.25%).
Repealed City
Tax: The city of Nolanville (Bell County)
has repealed its city tax for municipal street
maintenance and repair, resulting in a total state
and local rate of 7.75%.
Transit Tax:
The city of Fair Oaks Ranch above has withdrawn
from the San Antonio Metropolitan Transit Authority
(MTA).
Special Purpose District Taxes
New SPD Taxes:
The following special purpose districts
(SPDs) have imposed a local sales and use tax:
Anahuac Municipal Development District (0.5%); East
Montgomery County Improvement District Economic
Development Zone No. 1 (0.5%); Harris County
Emergency Services District No. 4 (1%); Harris
County Emergency Services District No. 6 (0.5%);
Harris County Emergency Services District No. 10
(1%); Harris County Emergency Services District No.
12 (0.5%); Hays County Emergency Services District
No. 3 (1.5%); Hays County Emergency Services
District No. 8 (0.5%); Las Damas Management District
(1.5%); Montgomery County Emergency Services
District No. 5 (2%); Montgomery County Emergency
Services District No. 12 (0.5%); Montgomery County
Emergency Services District No. 12-A (1%); and
Spectrum Management District (0.5%).
Notice of Local Rate Changes, Texas
Comptroller of Public Accounts, September 9, 2008
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9/9/08 |
Tennessee --Sales and Use Tax: City of
Elizabethton Rate Increased
Effective October 1,
2008, the local option sales and use tax rate in the
city of Elizabethton, Tennessee, is increased to
2.75%. The local tax cap on sales of single articles
of tangible personal property is increased to $44.
Important Notice No. 08-09, Tennessee
Department of Revenue, August 2008
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9/8/08 |
Tennessee --Sales and Use Tax: City
of Pulaski Rate Increased
Effective October 1, 2008, the local option sales
and use tax rate in the city of Pulaski, Tennessee
is increased to 2.75%. The local tax cap on sales of
single articles of tangible personal property is
increased to $44.
Important Notice No. 08-11, Tennessee Department
of Revenue, August 2008
Tennessee --Sales and Use Tax:
Jefferson County Rate Increased
Effective October 1, 2008, the local option sales
and use tax rate in Jefferson County, Tennessee is
increased to 2.75%. The new rate applies to all
areas of the county, including the cities of
Dandridge, Jefferson City, White Pine, New Market,
and Baneberry. The local tax cap on sales of single
articles of tangible personal property is increased
to $44.
Important Notice No. 08-10,
Tennessee Department of Revenue, August 2008
Tennessee --Sales and Use Tax: Rhea
County Rate Increased
Effective October 1, 2008, the local option sales
and use tax rate in Rhea County, Tennessee is
increased to 2.75%. The new rate applies to all
areas of the county, including the cities of
Graysville, Dayton, and Spring City. The local cap
on sales of single articles of tangible personal
property is increased to $44.
Important Notice No. 08-12,
Tennessee Department of Revenue, August 2008
Tennessee --Sales and Use Tax: City of New
Johnsonville Rate Increased
Effective October 1,
2008, the local option sales and use tax rate in the
city of New Johnsonville, Tennessee is increased to
2.75%. The local cap on sales of single articles of
tangible personal property is increased to $44.
Important Notice No. 08-13, Tennessee
Department of Revenue, August 2008
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9/5/2008 |
Arizona --Sales and Use Tax: Local
Tax Rate Changes Announced
The Arizona Department
of Revenue has announced that Wickenburg has passed
an ordinance that will increase the town privilege
tax on telecommunications services to 3%
(previously, 1.7%). These rate changes take effect
November 1, 2008, and should be reported using Form
WB005.
Effective November 1,
2008, Cottonwood will increase its city privilege
tax to 3% (previously, 2.2%). The tax rate increase
affects the following classifications: advertising,
amusements (exhibitions and similar activities); job
printing; manufactured buildings; timbering and
other extraction; publishing and periodicals
distribution; rental occupancy; hotels; rental,
leasing, and licensing for use of real property;
rental, leasing, and licensing for use of tangible
personal property; restaurants and bars; retail;
telecommunications; and transporting for hire.
Additionally, on the same date Cottonwood will
increase its city privilege tax on construction
contracting to 4% (previously, 3.2%). The
construction contracting increase will not apply to
construction contracts entered into prior to
November 1, 2008. Pre-existing construction
contracts should be reported using Form CW008 at a
rate of 3.2%.
Transaction
Privilege Tax Changes and News, Arizona
Department of Revenue, September 2008
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9/4/08 |
Arkansas --Sales and Use Tax: Local
Rate Changes Announced
The following Arkansas local sales and use tax rate
changes take effect January 1, 2009. The city of
Blevins (Hempstead County) enacts a 1.5% local rate.
DeWitt (Arkansas County) decreases its rate from
3.5% to 2.5%. The city of Magazine (Logan County)
increases its rate from 1% to 2%. The city of
Menifee (Conway County) increases its rate from 2%
to 3%.
Recent Changes in Local Taxes,
Arkansas Department of Finance and Administration,
September 3, 2008
Georgia --Sales and Use Tax: Local
Rate Change Announced
The Georgia Department of Revenue has announced that
effective October 1, 2008, Muscogee County will
discontinue a 1% special purpose sales and use tax,
decreasing its local tax rate from 7% to 6%.
Important Bulletins,
Georgia Department of Revenue, September 3, 2008
Illinois --Sales and Use Tax:
Correction: Cook County Rate Increased As of July 1,
2008
Cook County, Illinois, increased its county sales
and use tax rate by 1%, from 0.75% to 1.75%,
effective July 1, 2008. The Cook County Board of
Commissioners approved the rate increase on February
29, 2008, and originally announced that the new rate
would begin November 1, 2008. However, the rate
increase took effect July 1, 2008.
Nebraska --Sales and Use Tax:
Local Rate Changes Announced
The Nebraska
Department of Revenue has announced that the cities
of DeWeese, Pender, and St. Edward have each adopted
a new sales and use tax rate of 1%. This change
takes effect January 1, 2009.
Notification to Permit holders of Changes in
Local Option Sales and Use Tax Rates, Nebraska
Department of Revenue, September 2, 2008
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9/3/08 |
Oklahoma --Sales and Use Tax: Local Rate Changes
Announced
The following local sales and use tax rate changes
take effect in Oklahoma on January 1, 2009. Other
local rate changes taking effect on January 1 were
previously reported.
City Rate Change
-- Tipton increases its sales and use tax rate from
2% to 4%.
County Rate Changes
-- Alfalfa County increases its sales and use tax
rate from 1.25% to 2%.
-- Custer County increases its sales and use tax
rate from 3% to 4%.
Rates and Codes for Sales,
Use, and Lodging Tax, Oklahoma Tax Commission,
September 1, 2008
Washington --Sales and Use Tax: List of Municipal
Annexations Released
The Washington Department of Revenue has issued a
local sales and use tax notice reminding taxpayers
that beginning October 1, 2008, annexations in the
following municipalities will take effect: Kennewick
(three annexations), Forks, Battle Ground, Camas
(five annexations), Vancouver, Moses Lake, Oak
Harbor, Covington (two annexations), Renton,
Ellensburg (two annexations), Oroville, City of
Yakima (three annexations), Moxee City, and
Grandview. The sales tax rates for businesses
located within the annexed areas may be affected.
This announcement was previously reported in August.
Local Sales & Use Tax Rates & Changes,
Washington Department of Revenue, August 2008
Washington --Sales and Use Tax: Spokane County Local
Rate Increases
Effective October 1,
2008, the local sales and use tax in Spokane County,
Washington, increases one-tenth of 1% (.001). The
increased rate does not apply to the sale or lease
of motor vehicles.
Local Sales Tax
Change, Washington Department of Revenue,
August, 2008
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9/2/08 |
No Rate Changes Announced
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9/1/08 |
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State Tax Rate Change Announcements: |
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8/29/2008 |
Wisconsin --Sales and Use Tax:
Car Dealer Use Tax Measure, Local Tax, Other Items
Discussed
A Wisconsin Department of Revenue sales and use
tax report announces an increase in the motor
vehicle dealers' measure of use tax and the adoption
of a local tax. In addition, the report discusses
sales to foreign officials; previously reported
items such as the Menasha Corp. case, the
credit for taxes paid to other states and local
government units, and the film production services
credit; and other matters.
Motor Vehicle Dealers' Measure of Use Tax
The motor vehicle dealers' measure of Wisconsin
use tax is increased from $133 to $140 per plate per
month, effective January 1, 2009. Licensed motor
vehicle dealers are allowed to report use tax on a
certain dollar amount per plate per month for the
use of vehicles assigned to employees and dealership
owners. To calculate the use tax per plate per month
for such a vehicle, the dealers' measure of use tax
is multiplied by the applicable use tax rate.
Sales to Foreign Officials
Sales of tangible personal property and taxable
services to certain foreign officials are exempt
from Wisconsin sales and use tax. Qualifying foreign
officials are issued a diplomatic tax exemption card
that shows the official's name, photograph, mission
employed by, expiration date, and protocol
identification number. The level of tax exemption is
indicated by the color of the card and the written
explanation in the colored box. The cards with a
blue stripe exempt the bearer from all state and
local taxes nationwide. Retailers making exempt
sales to foreign officials must keep a record of the
personal identification number on the exemption card
as proof that the sales are exempt. Retailers may
verify the exemption status of foreign officials on
the U.S. Department of State's Web site.
County Tax
Clark County, Wisconsin, has adopted a 0.5%
county sales and use tax, effective January 1, 2009.
Sellers who are not located in a county that imposes
a county tax may be subject to county tax if they
deliver property into a taxing county with their own
vehicle or if they are engaged in business in a
taxing county.
Sales and Use Tax Report No. 3-08,
Wisconsin Department of Revenue, September 2008
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8/28/08 |
California --Sales and Use,
Miscellaneous Taxes: New Local Taxes,
Vitamin-Enhanced Beverages, Other Items Discussed
For taxes administered by the California State
Board of Equalization (SBE), a newsletter discusses,
among other items, new local transaction (sales) and
use taxes and taxation of vitamin enhanced water
beverages.
Voters in five California cities have approved
new transactions (sales) and use tax rates that are
effective October 1, 2008, according to the State
Board of Equalization (SBE). The new rates apply
only within each city's incorporated limits. The new
rate changes, and the resulting total rate within
each city, were approved as follows:
-- voters in South Gate in Los Angeles County
approved a 1% increase to 9.25%;
-- voters in Mammoth Lakes in Mono County
approved a 0.5% increase to 7.75%;
-- voters in Pacific Grove in Monterey County
approved a 1% increase to 8.25%;
-- voters in Pismo Beach in San Luis Obispo
County approved a 0.5% increase to 7.75%; and
-- voters in Clovis in Fresno County let the
public safety transaction and use tax end, and the
tax rate within the city will decrease from 8.275%
to 7.975%.
Vitamin-Enhanced Water Beverages
Noncarbonated, vitamin-enhanced, water beverages
that come in packages similar in size and volume to
non-enhanced beverages are generally considered food
products and sales of those products by retailers on
a to-go basis are not subject to sales tax. However,
sales of those beverages are taxable when the
products' labels, packaging, or product literature
make specific medicinal claims, describe the product
as a food supplement, food adjunct (additive), or a
dietary supplement or come in small packages
designed to give a quick, concentrated boost or shot
of vitamins and nutrients.
Other Topics
Other topics, some of which were reported
previously, include:
-- SBE emphasis on going paperless; statewide
compliance and outreach program; tire fee and
hazardous waste generator fee; prepaid sales tax on
fuel; operating without a valid seller's permit; and
office closures.
Tax Information Bulletin, California State
Board of Equalization, September 2008
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8/27/08 |
Oklahoma --Sales and Use Tax:
Local Rate Change Announced
Effective September 1, 2008, Sperry, Oklahoma, as
situated in Osage County, imposes a new sales and
use tax at a rate of 3%. This rate matches the 3%
sales and use tax rate currently imposed in Sperry
as situated in Tulsa County.
News Release, Oklahoma Tax Commission,
August 22, 2008
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8/26/08 |
No Rate Changes Announced
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8/25/08 |
No Rate Changes Announced
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8/22/08 |
No Rate Changes Announced
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8/21/08 |
No Rate Changes Announced
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8/20/08 |
Ohio --Sales and Use Tax: Hancock County
Rate Increase Rescinded
The Ohio Department of Taxation has announced
that the resolution regarding the Hancock County
sales tax rate increase of 0.75% has been
rescinded. The sales tax rate will remain 6%.
Sales and Use Tax Rate Change Notice,
Ohio Department of Taxation, August 19, 2008
Oklahoma --Sales and Use Tax:
Correction: Okarche Rate to Increase One
Percent, Aug. 19, 2008
Effective October 1,
2008, the city of Okarche, Oklahoma, as situated
in both Canadian County and Kingfisher County,
will increase its sales and use tax rate from 3%
to 4%. A previous Tax Day story based on
erroneous information from the Oklahoma Tax
Commission incorrectly stated that the rate was
scheduled to increase to 4.5% on October 1.
E-mail, Oklahoma Tax Commission, August 18,
2008
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8/19/08 |
No Rate Changes Announced
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