Peisner Johnson

Sales Tax Rates 3-4 Qtr 2013

Sales Tax Rates 3-4 Qtr 2013
Peisner Johnson

Sales Tax Rates – 3-4 Qtr 2013

Some states publish rate changes several months in advance. This page includes rate changes published June 1, 2013 through December 30, 2013. Rate changes announced before June 1 can be seen on the Sales Tax Rate Change Archives. 









Jump to the state’s rates:

Alabama Alaska Arizona Arkansas
California Colorado Connecticut Delaware
Florida Georgia Hawaii Idaho
Illinois Indiana Iowa Kansas
Kentucky Louisiana Maine Maryland
Massachusetts Michigan Minnesota Mississippi
Missouri Montana Nebraska Nevada
New Hampshire New Jersey New Mexico New York
North Carolina North Dakota Ohio Oklahoma
Oregon Pennsylvania Rhode Island South Carolina
South Dakota Tennessee Texas Utah
Vermont Virginia Washington West Virginia
Wisconsin Wyoming District of Columbia Canada

Alabama

Local Tax Rate and Administration Changes Announced (Dec. 10, 2013)

The Alabama Department of Revenue has announced the following local sales, use, and lodging tax rate changes, as well as a tax administration change.

The town of Munford increased its local sales and use tax rates for general items, admissions to places of amusement and entertainment, and the retail sales of food for human consumption sold through vending machines from 3% to 5%, effective December 1, 2013. The rates for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products, and machines, parts, and attachments for machines used in manufacturing tangible personal property increased from 0.75% to 1%. The rate for the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers remained at 0.75%. The withdrawal fee for automotive vehicle dealers remained at $5.

Montgomery County increased its per-room lodging fee from $1.50 to $2.50, effective December 1, 2013.

Lowndes County commenced services rendered by the Alabama Department of Revenue in the collection of its sales and use taxes, effective December 1, 2013, with a due date of January 21, 2014. Lowndes County’s local taxes should be remitted to: Alabama Department of Revenue, Sales and Use Tax Division, Post Office Box 327710, Montgomery, Alabama 36132-7710.

Notice of these changes was first announced by the department on December 6, 2013.

Local Tax Notices, Alabama Department of Revenue, December 6, 2013

 

Town of Dauphin Island Increased Local Rates (Oct. 2, 2013)

Effective October 1, 2013, the town of Dauphin Island increased its local Alabama sales and use tax rates for the following from 3% to 4.5%: general items; admissions to places of amusement and entertainment; retail sales of food for human consumption sold through vending machines; the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines, parts, and attachments for machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers. The withdrawal fee for automotive vehicle dealers remained at $1.

Local Tax Notice, Alabama Department of Revenue, September 25, 2013

 

City of Foley Increased Local Lodgings Rate (Oct. 2, 2013)

Effective October 1, 2013, the city of Foley increased its local Alabama lodgings tax rate from 4% to 7%.

Notice of this change was first posted by the Department of Revenue on September 30, 2013.

Local Tax Notice, Alabama Department of Revenue, September 25, 2013

 

Town of Taylor Levied Local Rental Tax (Oct. 2, 2013)

Effective October 1, 2013, the town of Taylor levied a local Alabama rental tax at the rate of 2% for general rate items, automotive vehicles, and linens.

Notice of this change was first posted by the Department of Revenue on September 30, 2013.

Local Tax Notice, Alabama Department of Revenue, September 18, 2013

Town of Taylor Increases Local Rates (Sep. 19, 2013)

Effective October 1, 2013, the town of Taylor will increase its local Alabama sales and use tax rates for general items, admissions to places of amusement and entertainment, and retail sales of food for human consumption sold through vending machines from 3% to 4%. The rates for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines, parts, and attachments for machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers will remain at 1%. The withdrawal fee for automotive vehicle dealers will remain at $1.

Local Tax Notice, Alabama Department of Revenue, September 17, 2013

 

City of Pelham Increased Local Rates (Sep. 4, 2013)

The Alabama Department of Revenue has announced that the city of Pelham increased the following local sales and use tax rates from 3% to 4%, effective September 1, 2013: general items; admissions to places of amusement and entertainment; retail sales of food for human consumption sold through vending machines; net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; and machines, parts, and attachments for machines used in manufacturing tangible personal property. The rate for the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers remained at 1%. The withdrawal fee for automotive vehicle dealers remained at $1.

Local Tax Notice, Alabama Department of Revenue, August 29, 2013

 

City of Arab Increases Local Rates (Aug. 30, 2013)

Effective September 1, 2013, the city of Arab will increase its local Alabama sales and use tax rates for general items, admissions to places of amusement and entertainment, and retail sales of food for human consumption sold through vending machines from 4% to 5%. The rates for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; and machines, parts, and attachments for machines used in manufacturing tangible personal property will remain at 1.5%. The rate for the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers will remain at 0.5%. The withdrawal fee for automotive vehicle dealers will remain at $5.

Local Tax Notice, Alabama Department of Revenue, August 29, 2013

 

Town of Woodland Increased Local Rates (Aug. 30, 2013)

The Alabama Department of Revenue has announced that the town of Woodland increased its local sales and use tax rates for general items, admissions to places of amusement and entertainment, and retail sales of food for human consumption sold through vending machines from 2% to 3%, effective July 1, 2013. The rates for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines, parts, and attachments for machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers will increase from 0.5% to 1.5%. The withdrawal fee for automotive vehicle dealers will remain at $0.83.

Notice of these changes was first announced by the department on August 29, 2013.

Local Tax Notice, Alabama Department of Revenue, August 29, 2013

 

Town of Courtland Increased Local Rates (Jul. 3, 2013)

The Alabama Department of Revenue has announced that the town of Courtland increased the following local sales and use tax rates from 1% to 2%, effective July 1, 2013: general items; admissions to places of amusement and entertainment; retail sales of food for human consumption sold through vending machines; the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines, parts, and attachments for machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers. The withdrawal fee for automotive vehicle dealers remained at $1.

Local Tax Notice, Alabama Department of Revenue, July 1, 2013

 

Local Tax Rate Changes Announced (Jul. 3, 2013)

The Alabama Department of Revenue has announced the following local sales, use, lodging, and rental tax rate changes.

The city of Eufaula increased its local sales and use tax rates for general items, admissions to places of amusement and entertainment, and the retail sales of food for human consumption sold through vending machines from 3% to 3.5%, effective July 1, 2013. In addition, the city of Eufaula increased its rental tax rates for general items and linens from 2% to 3%, and its rental tax rate for automotive vehicles from 1% to 1.5%.

The city of Harpersville increased its local sales and use tax rates for general items and admissions to places of amusement and entertainment from 3% to 4%, effective July 1, 2013. The rates for the retail sales of food for human consumption sold through vending machines; the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; and machines, parts, and attachments for machines used in manufacturing tangible personal property remained at 3%. The rate for the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers remained at 1%. The withdrawal fee for automotive vehicle dealers remained at $1.

The town of Kimberly increased its local sales and use tax rates for general items, admissions to places of amusement and entertainment, and the retail sales of food for human consumption sold through vending machines from 3% to 4%, effective July 1, 2013. The rates for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products, and machines, parts, and attachments for machines used in manufacturing tangible personal property remained at 1%. The rate for the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers remained at 0.75%. The withdrawal fee for automotive vehicle dealers remained at $5.

The city of Montgomery levied a lodgings tax in their police jurisdiction on general items at the rate of 8.5%, effective April 1, 2013.

The city of Jacksonville increased its lodgings tax on general rate items from 4% to 5%, effective February 1, 2013. In addition, the city of Jacksonville levied a rental tax for general items and linens at the rate of 2%, and for automotive vehicles at the rate of 0.5%, effective April 1, 1991.

The town of Priceville increased its lodging tax for general rate items from 5% to 8%, effective January 1, 2007.

Notices of these changes were first announced by the department on June 28, 2013.

Local Tax Notices, Alabama Department of Revenue, June 28, 2013

 

Local Tax Rate Changes Announced (Jun. 12, 2013)

The Alabama Department of Revenue has announced the following local sales, use, and rental tax rate changes.

Effective July 1, 2013, the city of Andalusia increases its local sales and use tax rates for general items, admissions to places of amusement and entertainment, and the retail sales of food for human consumption sold through vending machines from 2% to 3.5%. The rate for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products will remain at 0.5%. The rates for machines, parts, and attachments for machines used in manufacturing tangible personal property will remain at 1%. The rate for the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers will remain at 0.25%. The withdrawal fee for automotive vehicle dealers will increase from $1 to $5.

Effective July 1, 2013, the city of Chelsea increases its local sales and use tax rates for general items, admissions to places of amusement and entertainment, and the retail sales of food for human consumption sold through vending machines from 3% to 4%. The rate for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products, and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers will increase from 0.5% to 1%. The rates for machines, parts, and attachments for machines used in manufacturing tangible personal property will increase from 1% to 2%. The withdrawal fee for automotive vehicle dealers will remain at $2.50. In addition, the city of Chelsea increases its rental taxes for general rate items, automotive vehicles, and linens from 2% to 3%.

Effective June 1, 2013, Baldwin County decreased its local sales and use tax rates for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines, parts, and attachments for machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers from 1.75% to 1.25%. The rates for general items, admissions to places of amusement and entertainment, and the retail sales of food for human consumption sold through vending machines remained at 3%. The withdrawal fee for automotive vehicle dealers remained at $7.50.

Effective June 1, 2013, the city of Calera increased its local sales and use tax rates for general items; admissions to places of amusement and entertainment; the retail sales of food for human consumption sold through vending machines; the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; and machines, parts, and attachments for machines used in manufacturing tangible personal property from 3% to 4%. The rate for the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers remained at 1%. The withdrawal fee for automotive vehicle dealers remained at $2.50.

Effective April 1, 2013, the city of Margaret increased its local sales and use tax rates for general items; admissions to places of amusement and entertainment; retail sales of food for human consumption sold through vending machines; the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; and machines, parts, and attachments for machines used in manufacturing tangible personal property from 2% to 4%. The rate on the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers remained at 1%. The withdrawal fee for automotive vehicle dealers remained at $75.

Effective April 1, 2013, the city of Carbon Hill increased its local sales and use tax rates for general items, admissions to places of amusement and entertainment, and the retail sales of food for human consumption sold through vending machines from 2% to 3%. The rates for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines, parts, and attachments for machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers increased from 0.5% to 0.75%. The withdrawal fee for automotive vehicle dealers increased from $1.66 to $11.66. The city of Carbon Hill also imposed a local use tax for general items at the rate of 3%. Further, it imposed a local use tax on the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines, parts, and attachments for machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers at the rate of 0.75%.

Effective September 1, 2011, the town of Shorter increased its local sales and use tax rates for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines, parts, and attachments for machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers from 3% to 5%. The rates for general items, admissions to places of amusement and entertainment, and retail sales of food for human consumption sold through vending machines remained at 5%. The withdrawal fee for automotive vehicle dealers remained at $5.

Notice of these changes was first announced by the department on June 10, 2013.

The notices can be found on the department’s website.

Local Tax Notices, Alabama Department of Revenue, June 10, 2013

Return to top


Arizona

New Rate Table Effective January 1, 2014 Released (Nov. 20, 2013)

The Arizona Department of Revenue has released a newly updated local transaction privilege tax rate chart for program cities. Effective January 1, 2014, Buckeye’s retail tax for a single item costing $2,000 or more is decreased to 1.10% (currently 1.50%).

Transaction Privilege and Other Tax Rate Tables, Arizona Department of Revenue, November 19, 2013

 

New Rate Table Released (Nov. 19, 2013)

The Arizona Department of Revenue has released a newly updated local transaction privilege tax rate chart for program cities. The new tax rate chart provides newly enacted tax rates and classifications for Superior. Effective December 1, 2013, the general privilege tax rate is 4%, the metalliferous mining rate is 0.1% (business class 005), the privilege tax on contracts entered into before December 2013 is 2% (business class 008), and the rental of real property rate is 2% (business class 013).

Transaction Privilege and Other Tax Rate Tables, Arizona Department of Revenue, November 15, 2013

 

Local Tax Rate Changes Announced (Sep. 17, 2013)

The following local Arizona transaction privilege tax changes are effective as noted.

An increase in the health services district tax will become effective October 1, 2013, in Yuma County. The health services tax will be applied at 0.112% on most transactions, and the total combined rate for most transactions will be 6.712%. The new rates on the following classifications will be: non-metal mining, 3.812% (previously 3.805%); transient lodging (hotel/motel), 6.71% (previously, 6.698%); and utilities, communications, transporting, private railcar, pipelines, publishing, job printing, restaurant and bar, amusements, rentals of personal property, prime contracting, retail, and owner/builder contracting, 6.712% (previously, 6.7%). Contracts entered into or written bids made by prime contractors or owner/builders before June 18, 2013, are not subject to the increased rate. The rates for use tax and use tax inventory remain unchanged at 5.6%.

The Model City Tax Code was amended in accordance with recently enacted H.B. 2324, which creates an exemption from taxation under the commercial lease classification for leases of real property between affiliated companies, businesses, persons, or reciprocal insurers. All cities have ceased imposing transaction privilege taxes on affected leases beginning July 1, 2013. However, at the state and county level, the exemption did not take effect until September 13, 2013.

Effective January 1, 2014, prepaid wireless telecommunications retailers rather than service providers will be liable for remitting the E911 excise tax. The tax is 0.80% of the gross proceeds of sales or gross income from the retail sale of prepaid wireless telecommunications services. Retailers are authorized to retain 3% of the cost of the tax that they collect from their customers. The tax is to be reported under Business Class 912, and retailers should use the following formula for calculating the 3% that they may retain: multiply the gross receipts from the retail sales of prepaid wireless telecommunications services by 3%. This amount should be taken as a deduction for the gross amount. For purposes of the prepaid wireless telecommunications excise tax, the gross amount should not include the tax collected. Use deduction code 564 to report the allowed deduction. The tax rate of 0.008 should be applied to the net taxable amount to arrive at the total tax amount. A sample of how a transaction would appear on a Form TPT-1 is: Gross Amount – $1,000; Deduction Amount – $30; Net Taxable Amount – $970.00; Tax Rate -0.008; and Total Tax Amount – 7.76.

Lastly, the drop boxes currently located outside the Department of Revenue buildings will be removed effective September 30, 2013. There will be a new drop box located inside the entrance doors of the following locations: Phoenix (1600 W. Monroe St.); Gilbert (275 E. Germann Rd., Bldg. 2 Ste. 180; and Tucson (400 W. Congress).

Transaction Privilege Tax Changes and News, Arizona Department of Revenue, September 2013

 

Local Tax Rate Changes Announced (Jul. 18, 2013)

The following local Arizona transaction privilege tax changes are effective as noted.

Effective July 1, 2013, Kingman decreased the additional tax rate upon restaurant and bars to 1% (previously, 2%), increased the privilege tax rate to 2.5% (previously, 2%), and increased the use tax rate to 2.5% (previously, 2%). The metalliferous mining classification is unaffected and remains at .1%. Also, the rental, leasing and licensing of real property is unaffected and remains at 2%. Pre-existing restaurant and bar contacts should be reported under Restaurant and Bar Contracts (prior to July 1, 2013) using the newly created Business Classification, KM 006, and are taxed at the rate of 2%. Pre-existing privilege tax contracts should be reported under the Privilege Tax Contracts (prior to July 1, 2013) utilizing the newly created Business Classification (KM 007) and are taxed at the rate of 2%.

Effective July 1, 2013, Tombstone increased its general rate of taxation to 3.5% (previously, 2.5%). This increase does not affect the tax rate of the rental of real property, which remains at 2.5%, or metalliferous mining, which remains at .1%.

Somerton has amended its city tax code regarding the tax credit offset. Effective August 1, 2013, there will not be allowed as an offset any franchise fees paid to the city pursuant to the terms of a franchise agreement.

TPT Rates, Arizona Department of Revenue, July 2013.

Return to top


Arkansas

Local Tax Rate Changes Announced (Oct. 7, 2013)

The following Arkansas local sales and use tax rate changes will take effect January 1, 2014:

County Rates

Lawrence County will increase its local rate from 1.5% to 2%.

Nevada County will increase its local rate from 1% to 2%.

City Rates

The city of Barling (Sebastian County) will rescind its 1% local tax.

The city of Blytheville (Mississippi County) will decrease its local rate from 1.25% to 1%.

The city of Crossett (Ashley County) will increase its local rate from 1.25% to 2.25%.

The city of Huntsville (Madison County) will increase its local rate from 1% to 2%.

The city of Paris (Logan County) will increase its local rate from 0.5% to 1.5%.

The city of Portland (Ashley County) will enact a 1% local tax.

The city of Vilonia (Faulkner County) will increase its local rate from 2% to 2.5%.

Annexation

In addition, for local tax and zoning purposes, an annexation will occur in the city of Mountain Home (Baxter County), which currently imposes a 1% local tax.

Recent Changes in Local Sales Taxes (January 2014), Arkansas Department of Finance and Administration, October 4, 2013

 

Local Tax Rate Changes Announced (Jul. 12, 2013)

The following Arkansas local sales tax rate changes will take effect October 1, 2013.

County Rate

Hempstead County will decrease its local rate from 2.75% to 2%.

City Rates

The city of Blytheville (Mississippi County) will decrease its sales and use tax from 2.25% to 1.25%.

The city of Green Forest (Carroll County) will increase its sales and use tax from 1% to 2.25%.

The city of Keiser (Mississippi County) will rescind its 1% sales and use tax.

The city of Monette (Craighead County) will enact a 1% sales and use tax.

The city of Osceola (Mississippi County) will reenact its 1% sales and use tax after rescinding it on July 1, 2013.

The city of Pocahontas (Randolph County) will increase its sales and use tax from 1% to 2%.

The city of Vilonia (Faulkner County) will decrease its sales and use tax from 2.5% to 2%.

Recent Changes in Local Sales Taxes (October 2013), Arkansas Department of Finance and Administration, July 11, 2013

 

Reminder: 0.5% State Rate Increase Effective July 1, 2013 (Jun. 26, 2013)

Taxpayers are reminded that a temporary 0.5% increase in the Arkansas state sales and use tax rate takes effect July 1, 2013. This voter-approved rate increase to fund transportation projects will be levied on all taxable sales except food and food ingredients, will be collected for approximately 10 years, and will terminate when there are no bonds outstanding to which tax collections have been pledged. (Amendment 91 to Arkansas Constitution, November 6, 2012, general election) (TAXDAY, 2012/11/09, S.6)

The 0.5% rate increase will result in the following state tax rates beginning July 1, 2013:

  • State sales and use tax rate, 6.5%.
  • Manufacturing utilities reduced rate, 3.25%.
  • Electricity manufacturing reduced rate, 4.75%.

The reduced rate for food will remain at 1.5%.

What’s New for Sales Tax in 2013, Arkansas Department of Finance and Administration, May 2013

Return to top

California

Bay Area Traffic and Transportation Funding Act Rate Cap Eliminated (Oct. 10, 2013)

The 1% limitation on the combined California local retail transactions and use tax rate under the Bay Area County Traffic and Transportation Funding Act is eliminated. The act authorizes the formation of county transportation authorities in each of the nine Bay Area counties, and provides for the imposition of a retail transactions and use tax of either 1/2 of 1% or 1%, subject to voter approval.

Ch. 595 (A.B. 1112), Laws 2013, effective January 1, 2014

 

BOE Reminds Taxpayers of New Rate in San Fernando (Sep. 27, 2013)

The California State Board of Equalization (BOE) reminds seller’s permit holders and consumers that, as previously reported (TAXDAY, 2013/08/09, S.2), the sales and use tax rate in the city of San Fernando is increased from 9% to 9.5% effective October 1, 2013. Local voters in the city approved a 0.50% increase in the rate. Seller’s permit holders received a special notice informing them of the new rate.

News Release 98-13-G, California State Board of Equalization, September 26, 2013

 

New Tax on Medi-Cal Managed Care Plans Discussed (Aug. 20, 2013)

The California State Board of Equalization (BOE) discusses legislation enacted this year that imposes a sales tax, effective July 1, 2013, through June 30, 2016, on the retail sale of Medi-Cal health care services sold at retail in the state. (TAXDAY, 2013/07/01, S.9) Sellers who actively engage in selling such plans must register for a seller’s permit, report gross receipts, and remit the sales tax. Sellers are instructed to complete an application by September 10, 2013, and return it to the following address: Board of Equalization, Compliance Policy Unit, MIC 40, P.O. Box 942879, Sacramento, CA 94279-0040.

Any person or entity, other than an insurer as defined by Revenue and Taxation Code §12003 or a dental managed care plan, who enters into a contract with the State Department of Health Care Services (DHCS) to provide health care services, is regarded as a seller and must register with the BOE. Online registration is not available.

The amount subject to tax (gross receipts) is the total amount received by a seller of Medi-Cal managed care plans in premium or capitation payments for the coverage or provision of all health care services, including but not limited to Medi-Cal services. The amount subject to tax excludes amounts received pursuant to a subcontract with a Medi-Cal managed care plan to provide health care services to Medi-Cal beneficiaries.

The sales tax rate is 3.9375% of total gross receipts. Counties, cities, and districts are not authorized to impose or add any additional sales or use tax on the gross receipts. Sellers must file returns quarterly by October 31, January 31, April 30, and July 31. Tax return forms and prepayment forms will be provided by the BOE as appropriate. If a seller’s taxable gross receipts average $17,000 or more per month, two prepayments must be made within each quarter (except for the quarterly period July 1, 2013, through September 30, 2013). When a seller registers with the BOE, the BOE will notify the seller of the seller’s filing basis and whether it is necessary to file prepayments.

Special Notice L-359, California State Board of Equalization, August 2013

 

San Fernando Voters Approved Tax Rate Hike (Aug. 9, 2013)

Voters in the city of San Fernando approved a new 0.5% district tax, which increases the California combined sales and use tax rate for the city from 9% to 9.5% effective October 1, 2013. The city is located in Los Angeles County.

Special Notice L-358, California State Board of Equalization, August 2013

 

BOE Reminds Taxpayers of New Tax Rate in Atwater (Jul. 1, 2013)

The California State Board of Equalization (BOE) reminds taxpayers that a new voter-approved sales and use tax rate increase takes effect in Atwater in Merced County on July 1, 2013. As previously reported (TAXDAY, 2013/05/20, S.3 and TAXDAY, 2013/06/18, S.1) effective July 1, 2013, the city of Atwater imposes a public safety transactions and use tax at a rate of 0.50%, which increases the total tax rate in the city from 7.5% to 8%. In general, retailers must apply Atwater’s new tax rate if they: (1) operate outside Atwater but are engaged in business there and sell merchandise for use in the city; (2) sell autos, boats, or aircraft to customers who register them in Atwater; or (3) collect tax on lease payments from property used in the city. Retailers are considered to be engaged in business in Atwater if they: (1) have an Atwater business location; (2) deliver into the city using their vehicles; or (3) have a representative in the city limits that makes sales, deliveries, installations, or takes orders. If a retailer is not required to collect the additional tax, the purchaser may be responsible for reporting and remitting use tax to the BOE depending on the circumstances of the sale or use of the property.

News Release 54-13-G, California State Board of Equalization, June 27, 2013

 

Atwater Imposes Public Safety Tax (Jun. 18, 2013)

Effective July 1, 2013, the city of Atwater in Merced County, California, imposes a public safety transactions and use tax at a rate of 0.50%, which increases the total tax rate in Atwater from 7.5% to 8%.

Publication 71, California State Board of Equalization, July 2013 

Return to top


Colorado

No rate changes announced in 2013.

Return to top


Connecticut

No rate changes announced in 2013.

Return to top


Delaware 

Governor Signs Bill to Decrease Gross Receipts Rates (Apr. 3, 2013)

Delaware Governor Jack Markell has signed a bill that decreases for taxable periods beginning after December 31, 2013, the gross receipts tax rates for business categories, other than manufacturers, by 1% below the current rates. For taxable periods beginning after December 31, 2013, the manufacturers’ gross receipts tax rates, including those for clean energy technology device manufacturers and automobile manufacturers, decrease by 30% from those previously scheduled to take effect in 2014.

H.B. 53, Laws 2013, effective as noted

Return to top


District of Columbia

2014 Budget Enactment Remains Effective During Interim Period (Oct. 22, 2013)

The District of Columbia has enacted emergency legislation intended to ensure that the provisions in the recent permanent budget enactment, Fiscal Year 2014 Budget Support Act of 2013 (D.C.B. 20-199), including income tax, motor fuels tax, and sales tax provisions, remain in effect between October 28, 2013, and December 2, 2013. The Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C.B. 20-337) expires on October 28, 2013. The projected law date for the permanent budget enactment is not until December 2, 2013. Provisions of the permanent budget enactment were previously reported. (TAXDAY, 2013/09/03, S.4TAXDAY, 2013/09/03, S.5;TAXDAY, 2013/09/03, S.6)

Act 20-204 (D.C.B. 20-496), Laws 2013, effective October 17, 2013, for a 90-day period that expires January 15, 2014

Guidance Discusses Rate Decrease (Sep. 20, 2013)

The District of Columbia has issued a notice discussing the general sales and use tax rate decrease from 6% to 5.75%, effective October 1, 2013, the application of the effective date to sales transactions, and the tax due on lease or rental payments.

OTR Tax Notice 2013-05, District of Columbia Office of Tax and Revenue, September 17, 2013

 

Budget Bill Decreases Sales Tax, Increases Use Tax on Alcoholic Beverages, More (Sep. 3, 2013)

Mayor Vincent C. Gray signed the District of Columbia’s Fiscal Year 2014 Budget Support Act of 2013 on August 28, 2013, reducing the sales tax rate to 5.75%, increasing to 10% the use tax rate on sales of spirituous or malt liquors, beers, and wine sold for consumption off the premises where sold, and enacting the restaurant utilities exemption.

The budget enactment also contains provisions affecting income (TAXDAY, 2013/09/03, S.4) and motor fuels taxes (TAXDAY, 2013/09/03, S.5).

Sales Tax Rate

Effective October 1, 2013, the sales tax rate will decrease to 5.75% from 6%.

Rate on Certain Sales of Alcoholic Beverages

The legislation increases the use tax rate on sales of spirituous or malt liquors, beers, and wine sold for consumption off the premises where sold, stating that, effective October 1, 2011, the tax rate will be 10% (formerly 9%).

Restaurant Utilities Exemption

Effective August 1, 2013, sales of natural or artificial gas, oil, electricity, solid fuel or steam directly used in a restaurant are exempt from sales tax. For this purpose, a “restaurant” is a retail establishment that is licensed by the District, a separately metered or submetered facility, and in the principal business of preparing and serving food to the public. The term “restaurant” includes a pizzeria, delicatessen, ice cream parlor, cafeteria, take-out counter, and caterer, and banquet and food-processing areas in hotels. The term “restaurant” does not include beverage counters, including coffee shops and juice bars.

Act 20-157 (D.C.B. 20-199), Laws 2013, approved August 28, 2013, effective after a 60-day congressional review period

 

Emergency Budget Bill Decreases Sales Tax, Increases Use Tax on Alcoholic Beverages, More (Aug. 5, 2013)

Mayor Vincent C. Gray signed the District of Columbia’s Fiscal Year 2014 Budget Support Emergency Act of 2013 on July 30, 3013, reducing the sales tax rate to 5.75%, increasing to 10% the use tax rate on sales of spirituous or malt liquors, beers, and wine sold for consumption off the premises where sold, and enacting the restaurant utilities exemption.

The emergency budget enactment also contains provisions affecting income (TAXDAY, 2013/08/05, S.6) and motor fuels (TAXDAY, 2013/08/05, S.5) taxes that are reported separately.

Sales Tax Rate

Effective October 1, 2013, the sales tax rate will decrease to 5.75% from 6%.

Rate on Certain Sales of Alcoholic Beverages

The legislation increases the use tax rate on sales of spirituous or malt liquors, beers, and wine sold for consumption off the premises where sold, stating that, effective October 1, 2011, the tax rate will be 10% (formerly 9%).

Restaurant Utilities Exemption

Effective August 1, 2013, sales of natural or artificial gas, oil, electricity, solid fuel or steam directly used in a restaurant are exempt from sales tax. For this purpose, a “restaurant” is a retail establishment that is licensed by the District, a separately metered or submetered facility, and in the principal business of preparing and serving food to the public. The term “restaurant” includes a pizzeria, delicatessen, ice cream parlor, cafeteria, take-out counter, and caterer, and banquet and food-processing areas in hotels. The term “restaurant” does not include beverage counters, including coffee shops and juice bars.

Act 20-130 (D.C.B. 20-337), Laws 2013, effective July 30, 2013, for a 90-day period that expires October 28, 2013

 

Approved Budget Bill Would Decrease Sales Tax Rate (Jun. 28, 2013)

On June 26, 2013, the District of Columbia Council approved the budget bill with an amendment that would, if enacted, decrease the sales tax from 6% to 5.75%, beginning October 1, 2013.

D.C.B. 20-199, as approved by the District of Columbia Council on June 26, 2013

Return to top


Florida

Highlands County to Collect Own Tourist Development Tax in 2014 (Nov. 19, 2013)

The Florida Department of Revenue has issued a tax information publication (TIP) announcing that beginning January 1, 2014, Highlands County will administer and collect its own 2% tourist development tax (TDT). The tax is collected and paid in addition to state sales and use tax and local discretionary sales surtax on all transient rental charges.

The combined tax rate for transient rentals in Highlands County is 9%:

  • 6% State sales tax (remitted to the DOR on a state sales and use tax return);
  • 1% Highlands County discretionary sales surtax (remitted to the DOR on a state sales and use tax return); and
  • 2% Highlands County TDT (paid directly to the Highlands County Tax Collector beginning with January 1, 2014 TDT collections).

Tax Information Publication, No. 13A01-12, Florida Department of Revenue, November 8, 2013

Return to top


Georgia

Average Retail Sales Prices for Local Prepaid Fuel Tax Announced (Dec. 5, 2013)

The Georgia Department of Revenue has announced the average retail sales prices taking effect on January 1, 2014, for use in calculating sales of motor fuel for highway use subject to Georgia sales and use taxes. The average retail sales prices are ordinarily announced semiannually for the periods of January-June and July-December unless an interim revision is required due to a change in average retail sales price that exceeds 25%. The average retail sales prices for January 1, 2014, through June 30, 2014, are as follows:

  • gasoline, $2.946/gal. (currently, $3.157/gal.);
  • diesel (clear and dyed), $3.458/gal. (currently, $3.474/gal.);
  • aviation gasoline, $5.409/gal. (currently, $5.590/gal.);
  • liquefied petroleum gas (LPG), unchanged at $1.954/gal.; and
  • special fuel, including compressed natural gas (CNG), $2.897/gal. (currently, $3.111/gal.).

Sales Tax Bulletin: Prepaid Local Tax on Motor Fuel Sales, Georgia Department of Revenue, November 27, 201

 

Historical Local Rates and Local Tax Renewals Released (Dec. 5, 2013)

A chart issued by the Georgia Department of Revenue lists historical local sales and use tax rates through the quarter beginning October 1, 2013, and reflects the following local tax renewals:

  • Atkinson County extended the sunset date of its education local option sales tax (ELOST) by five years from September 30, 2013, to September 30, 2018.
  • Bulloch County extended the sunset date of its special purpose local option sales tax (SPLOST) by six years from September 30, 2013, to September 30, 2019.
  • Colquitt County extended the sunset date of its ELOST by five years from September 30, 2013, to September 30, 2018.
  • Johnson County extended the sunset date of its SPLOST by six years from September 30, 2013, to September 30, 2019.
  • Lee County extended the sunset date of its SPLOST by six years from September 30, 2013, to September 30, 2019.
  • Rabun County extended the sunset date of its SPLOST by six years from September 30, 2013, to September 30, 2019.

Sales and Use Tax Historical Rate Chart, Georgia Department of Revenue, September 17, 2013

 

Local Rate Changes Announced (Nov. 26, 2013)

The local sales and use tax rate changes below take effect in Georgia on January 1, 2014.

  • Baker County discontinues its 1% educational tax, decreasing its local tax rate from 3% to 2% and its total tax rate from 7% to 6%.
  • Twiggs County discontinues its 1% special purpose tax, decreasing its local tax rate from 3% to 2% and its total tax rate from 7% to 6%.

Important Bulletins, Georgia Department of Revenue, November 22, 2013

 

Local Rate Change Announced (Aug. 9, 2013)

Effective October 1, 2013, Pierce County, Georgia, discontinues its 1% special purpose sales and use tax, decreasing its local tax rate from 3% to 2% and its total tax rate from 7% to 6%.

Important Bulletins, Georgia Department of Revenue, August 8, 2013

 

Average Retail Sales Prices for Local Prepaid Fuel Tax Announced (Jun. 3, 2013)

The Georgia Department of Revenue has announced the average retail sales prices taking effect on July 1, 2013, for use in calculating sales of motor fuel for highway use subject to Georgia sales and use taxes. The average retail sales prices are ordinarily announced semiannually for the periods of January-June and July-December unless an interim revision is required due to a change in average retail sales price that exceeds 25%. The average retail sales prices for July 1, 2013, through December 31, 2013, are as follows:

  • gasoline, $3.157/gal. (currently, $2.989/gal.);
  • diesel (clear and dyed), $3.474/gal. (currently, $3.626/gal.);
  • aviation gasoline, $5.590/gal. (currently, $5.576/gal.);
  • liquefied petroleum gas (LPG), unchanged at $1.954/gal.; and
  • special fuel, including compressed natural gas (CNG), $3.111/gal. (currently, $2.947/gal.).

Sales Tax Bulletin: Prepaid Local Tax on Motor Fuel Sales, Georgia Department of Revenue, May 30, 2013

 

Peachtree City Authorized to Levy Hotel Occupancy Tax (May 10, 2013)

Peachtree City, Georgia, is authorized to levy an excise tax at a rate of up to 8% on the furnishing to the public of rooms, lodgings, and accommodations by a person or legal entity licensed by (or required to pay business or occupation taxes to) the city to operate a hotel, motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place where rooms, lodgings, or accommodations are regularly or periodically furnished for value. This authorization follows the city’s adoption of an ordinance to impose the tax. Details of other legislation authorizing other local jurisdictions to levy the tax were previously reported. (TAXDAY, 2013/04/30, S.5TAXDAY, 2013/05/03, S.9TAXDAY, 2013/05/09, S.7)

H.B. 528, Laws 2013, effective May 7, 2013

 

Local Rate Changes Announced (Feb. 19, 2013)

The following local sales and use tax rate changes take effect in Georgia on April 1, 2013.

  • Pike County begins imposing a 1% educational tax, increasing its local tax rate from 2% to 3% and its total tax rate from 6% to 7%.
  • Rockdale County discontinues its 1% educational tax, decreasing its local tax rate from 3% to 2% and its total tax rate from 7% to 6%.
  • Treutlen County begins imposing a 1% special purpose tax, increasing its local tax rate from 3% to 4% and its total tax rate from 7% to 8%.

Important Bulletins, Georgia Department of Revenue, February 15, 2013

 

Local Rates for Manufacturer Purchases of Energy Announced (Jan. 30, 2013)

The Georgia Department of Revenue has issued a list of local sales tax rates for energy sold to manufacturers. The list is effective as of January 1, 2013. Details concerning the local taxation of energy sold to manufacturers were previously reported. (TAXDAY, 2012/05/08, S.11TAXDAY, 2012/04/23, S.8)

Local Sales Tax Rates for Energy Sold to Manufacturers, Georgia Department of Revenue, January 28, 2013

Return to top


Hawaii

Transient Accommodations Tax Legislation Discussed (Aug. 5, 2013)

A Hawaii Department of Taxation announcement reminds taxpayers of the changes to transient accommodations tax laws enacted in Act 161 (S.B. 1194), Laws 2013. The legislation repealed as of July 1, 2013, the daily $10 tax imposed on transient accommodations furnished at no cost, and continued the current 9.25% transient accommodations tax rate by doing away with a scheduled decrease to 7.25% on July 1, 2015. (TAXDAY, 2013/06/27, S.8) The department’s announcement explains that the 9.25% transient accommodations tax rate continues to apply because the legislation eliminated the repeal of a 2% component of the 9.25% rate that was scheduled for July 1, 2015.

Announcement No. 2013-18, Hawaii Department of Taxation, August 1, 2013

 

Current Transient Accommodations Tax Rate Made Permanent; Daily Tax on Complimentary Accommodations Repealed (Jun. 27, 2013)

Hawaii legislation makes permanent the current transient accommodations tax rate of 9.25%. Previously, the rate was scheduled to decrease to 7.25% on July 1, 2015. In addition, the daily tax of $10 imposed on transient accommodations furnished on a complimentary or gratuitous basis or furnished otherwise at no charge is repealed.

Act 161 (S.B. 1194), Laws 2013, effective July 1, 2013

Return to top


Illinois

Local Rate Changes Announced (Nov. 20, 2013)

The Illinois Department of Revenue has issued an informational bulletin announcing sales and use tax rate changes for counties, cities and business districts, effective January 1, 2014. The bulletin also provides guidance for retailers and servicepersons on reporting taxable items and dealing with rate changes.

The following counties are increasing their sales tax rates by 1%: Boone County, Christian County, Douglas County, Gallatin County, Hardin County, Henry County, Livingston County and Mercer County.

The combined state, county, and municipal sales tax rates for general merchandise sales for the following cities and business districts will be amended as noted: Bradley State Route 50/Larry Power Road Business District (Kankakee County) 7.25% (formerly 6.25%); Carlinville (Macoupin County) 7.25% (formerly 6.25%); Carlinville Plaza Business District (Macoupin County) 8.25% (formerly 7.25%); Champaign (Champaign County) 9% (formerly 8.75%); Cicero (Cook County) 9.75% (formerly 9.5%); Dolton (Cook County) 8.75% (formerly 8.5%); Du Quoin Business District (Perry County) 8.75% (formerly 8.25%); East St. Louis State Street Business District (St. Clair County) 9.85% (formerly 8.85%); Galesburg North Seminary Street Business District (Knox County) 9.5% (formerly 8.5%); Hamel Business District (Madison County) 7.6% (formerly 6.6%); Jerome (Sangamon County) 7.25% (formerly 6.25%); Lebanon (St. Clair County) 7.6% (formerly 7.35%) Melrose Park (Cook County) 9.5% (formerly 9.25%); Moweaqua (Christian County) 7.25% (formerly 6.25%); Moweaqua Business District (Christian County) 8.25% (formerly 6.25%); Moweaqua Business District (Shelby County) 7.25% (formerly 6.25%); Sesser (Franklin County) 8.5% (formerly 9%); Three Springs at Shiloh Business District (St. Clair County) 7.85% (formerly 7.35%); Springfield (Sangamon County) 8.5% (formerly 8%); Springfield South Central Business District (Sangamon County) 9.5% (formerly 9%); Tilton (Vermillion County) 8.5% (formerly 7.5%); Tuscola (Douglas County) 7.75% (formerly 7.25%); Urbana (Champaign County) 9% (formerly 8.75%); Williamsville (Sangamon County) 6.75% (formerly 6.25%); Winfield (Du Page County) 7.5% (formerly 7.25%); and Yorkville Countryside Center Business District (Kendall County) 9.25% (formerly 8.25%).

Informational Bulletin FY 2014-06, Illinois Department of Revenue, November 2013

 

Local Rate Changes Announced (Oct. 11, 2013)

Effective January 1, 2014, several Illinois municipalities are imposing a simplified municipal telecommunications tax or changing their tax rate. The new rates are as follows: Avon (Fulton County) 6%; Easton (Mason County) 2%; Fairfield (Wayne County) 2.5%; Fidelity (Jersey County) 6%; Lake Barrington (Lake County) 3%; Panama (Bond County) 6%; Panama (Montgomery County) 6%; Ramsey (Fayette County) 2%; Wenona (LaSalle County) 1%; Wenona (Marshall County) 1%; and Xenia (Clay County) 6%.

Informational Bulletin FY 2014-04, Illinois Department of Revenue, October 2013

 

Medical Cannabis Law Enacts Income Surcharge and Privilege Tax (Aug. 5, 2013)

Illinois Gov. Pat Quinn has signed legislation that creates the Compassionate Use of Medical Cannabis Pilot Program Act and imposes a surcharge on the income of all taxpayers that is derived from a medical cannabis cultivation center, medical cannabis dispensary, or other related property; imposes a tax on the privilege of cultivating medical cannabis; and creates a definition of”prescription and nonprescription drugs” for sales and use tax purposes. The Act is repealed four years after January 1, 2014.

Income Surcharge

For each of the taxable years during the pilot program, a surcharge is imposed on all taxpayers on income arising from the sale or exchange of capital assets, depreciable business property, real property used in the trade or business, and Section 197 intangibles of any registrant organization. The amount of the surcharge is equal to the amount of federal income tax liability for the taxable year attributable to those sales and exchanges. The surcharge does not apply if the medical cannabis cultivation center registrant, medical cannabis dispensary registrant or the property of a registrant is transferred as a result of any of the following:

  • bankruptcy, a receivership, or a debt adjustment initiated by or against the initial registration or the substantial owners of the initial registration;
  • cancellation, revocation, or termination of any registration by the Illinois Department of Public Health;
  • a determination by the Department of Public Health that transfer of the registration is in the best interests of Illinois qualifying patients as defined by the Medical Cannabis Pilot Program Act;
  • the death of an owner of the equity interest in a registrant;
  • the acquisition of a controlling interest in the stock or substantially all of the assets of a publicly traded company;
  • a transfer by a parent company to a wholly owned subsidiary; or
  • the transfer or sale to or by one person to another person where both persons were initial owners of the registration when the registration was issued.

In addition, the surcharge does not apply if the cannabis cultivation center registration, medical cannabis dispensary registration, or the controlling interest in a registrant’s property is transferred to:

  • lineal descendants in which no gain or loss is recognized; or
  • a controlled corporation in which no gain or loss is recognized.

Privilege Tax

Effective January 1, 2014, Illinois will impose a 7% tax on the sales price per ounce on the privilege of cultivating medical cannabis. The privilege tax is paid by a cultivation center, not a dispensing organization or a qualifying patient, and is imposed in addition to all other Illinois state and local occupation and privilege taxes.

Persons subject to the tax must apply to the Department of Revenue for a certificate of registration. The department will prescribe and furnish application forms. A retailer that holds a certificate of registration for the collection of retailers’ occupation (sales) taxes does not need to register separately to do business to sell medical cannabis.

The department has the power to administer and enforce the medical cannabis privilege tax law. The department and persons subject to the law will have the same rights, remedies, privileges, immunities, powers and duties, be subject to the same conditions, restrictions, limitations penalties and definitions of terms, and employ the same modes of procedures prescribed by certain provisions of the Retailers’ Occupation Tax Act and the Uniform Penalties Act. On or before the 20th day of each calendar month, persons subject to the privilege tax much file a return with the department. The amount of tax due must be submitted at the time a return is filed. The department may adopt rules related to enforcing the medical cannabis privilege tax law.

A “cultivation center” is a facility operated by an organization or business that is registered by the Department of Agriculture to perform necessary activities to provide only registered medical cannabis dispensing organizations with usable medical cannabis.

Prescription and Nonprescription Drugs

Beginning January 1, 2014, “prescription and nonprescription drugs” includes medical cannabis purchased from a registered dispensing organization under the Compassionate Use of Medical Cannabis Pilot Program Act for purposes of the sales, use, retailers’ occupation and service occupation taxes.

P.A. 98-122 (H.B. 1), Laws 2013, effective January 1, 2014

 

Cook County Decreases Non-Titled Personal Property Use Tax Rate, Offers Credit (Jun. 28, 2013)

The Cook County, Illinois, non-titled personal property use tax ordinance was amended, decreasing the use tax rate from 1.25% to 0.75%, effective June 19, 2013. Also effective June 19, 2013, a person is entitled to a credit against the Chicago non-titled personal property use tax in the amount of sales taxes paid on property purchased in another county.

Ordinance 74-652, Cook County Board of Commissioners, effective as noted

 

Chicago Changes Parking Tax Rates (Jun. 3, 2013)

The city of Chicago has amended its parking ordinances, imposing a 20% tax on daily, weekly or monthly charges or fees paid for parking, effective July 1, 2013. Currently, the daily parking tax rate is $5, the weekly parking tax rate is $25, and the monthly parking tax rate is $120.

A “charge or fee paid for parking” means the gross amount of consideration for the use or privilege of parking a motor vehicle in or upon any parking lot or garage in Chicago, valued in money, whether received in money or otherwise, including cash, credits, property and services, determined without any deduction for costs or expenses. A “charge or fee paid for parking”does not include parking or other taxes, and specifically excludes separately stated charges that are not for the use or privilege of parking. A separately stated charge that is not optional will be presumed to be part of the parking charge, unless proved otherwise.

4-263-010, 4-236-020, City of Chicago Municipal Ordinances, effective as noted

 

Local Rate Changes Announced (May 29, 2013)

The Illinois Department of Revenue has issued an informational bulletin announcing sales and use tax rate changes for counties, cities and business districts, effective July 1, 2013. The bulletin also provides guidance for retailers and servicepersons on reporting taxable items and dealing with rate changes.

Calhoun County will impose a 0.75% county public safety tax, increasing the sales tax rates for general merchandise sales in all locations in the county.

The combined state, county, and municipal sales tax rates for general merchandise sales for the following cities and business districts will be amended as noted: Carterville (Williamson County) 8.75% (formerly 8.25%); Cerro Gordo Business District (Cerro Gordo, Piatt County) 7.25% (formerly 6.25%); Chicago Ridge (Cook County) 9% (formerly 8.75%); Center Grove Business District (Glen Carbon, Madison County) 7.85% (formerly 6.85%); Hanover Park (Cook County) 8.75% (formerly 8.5%); Hanover Park (DuPage County) 7.75% (formerly 7.5%); Gateway Business District (Madison, St. Clair County) 8.35% (formerly 7.35%); New Baden Business District III (New Baden, Clinton County) 7.5% (formerly 6.5%); New Baden Business District II (New Baden, St. Clair County) 8.6% (formerly 7.6%); Oregon (Ogle County) 7.25% (formerly 6.25%); Raymond Business District (Raymond, Montgomery County) 7.25% (formerly 6.25%); River Grove (Cook County) 10% (formerly 9%); Downtown Warren Business Development District (Warren, Jo Daviess County) 7.25% (formerly 6.75%); Westmont (DuPage County) 7.25% (formerly 7.75%); and Downtown Yorkville Business Development District (Yorkville, Kendall County) 9.25% (formerly 8.25%).

Informational Bulletin FY 2013-15, Illinois Department of Revenue, May 1, 2013

Return to top


Iowa

No rate changes have been published.

Return to top


Indiana

Carroll County’s Innkeeper’s Tax Rate Noted (Nov. 27, 2013)

The Indiana Department of Revenue has updated its County Innkeeper’s Tax: Rates and Effective Dates chart to reflect the fact that the Carroll County innkeeper’s tax rate is 5%, effective July 1, 2013.

County Innkeeper’s Tax: Rates and Effective Dates, Indiana Department of Revenue, November 26, 2013

 

Gasoline Prepayment Rate Decreased (Nov. 20, 2013)

The prepayment rate of Indiana sales tax on gasoline for the six-month period of January 1, 2014, through June 30, 2014, will be 16.8 cents per gallon. The current prepayment rate for the period of July 1, 2013, through December 31, 2013, is 17.7 cents per gallon.

Departmental Notice #2, Indiana Department of Revenue, December 2013

 

Increase in Orange County Innkeeper’s Tax Rate Noted (Oct. 31, 2013)

The Indiana Department of Revenue has updated its County Innkeeper’s Tax: Rates and Effective Dates chart to reflect that the Orange County innkeeper’s tax rate is 4%, effective January 1, 1999, and not 2%.

The chart can be viewed on the department’s website.

County Innkeeper’s Tax: Rates and Effective Dates, Indiana Department of Revenue, October 30, 2013

 

Guidance on Local Food and Beverage Taxes Updated (Oct. 29, 2013)

The Indiana Department of Revenue has updated its directive on local food and beverage taxes to include the taxes that Steuben County, Monroe County, the town of Cloverdale and the town of Fisher are authorized to impose. Steuben County was authorized to impose taxes at a rate of 1% in 2008, and Monroe County was authorized to impose taxes at a rate of 1% in 2009, but neither county imposes the taxes. The town of Cloverdale imposes taxes at a rate of 1%, effective September 1, 2013. The town of Fisher does not impose food and beverage taxes.

Commissioner’s Directive No. 30, Indiana Department of Revenue, October 2013

 

Increase in Sullivan County’s Innkeeper’s Tax Rate Noted (Sep. 12, 2013)

The Indiana Department of Revenue has updated its County Innkeeper’s Tax: Rates and Effective Dates chart to reflect that the Sullivan County innkeeper’s tax rate is 5%, effective November 1, 2011, and not 2%.

County Innkeeper’s Tax: Rates and Effective Dates, Indiana Department of Revenue, September 11, 2013

 

Cloverdale Imposes Food and Beverage Tax (Aug. 27, 2013)

Cloverdale, Indiana, will impose a food and beverage tax of 1%, effective September 1, 2013.

Food and Beverage Tax: Rates and Effective Dates, Indiana Department of Revenue, August 26, 2013

 

Gasoline Prepayment Rate Decreased (Jun. 12, 2013)

The prepayment rate of Indiana sales tax on gasoline for the six-month period of July 1, 2013, through December 31, 2013, will be 17.7 cents per gallon. The current prepayment rate for the period of January 1, 2013, through June 30, 2013, is 18.3 cents per gallon.

Departmental Notice #2, Indiana Department of Revenue, June 2013

 

Indiana Enacts Gasoline Use Tax, Repeals Gasoline Sales Tax (May 14, 2013)

Indiana has enacted legislation imposing a gasoline use tax, effective July 1, 2014. The Department of Revenue will determine the gasoline use tax rate, on a monthly basis, by multiplying 7% by the statewide average retail price per gallon of gasoline. The retail price does not include Indiana gasoline tax, the federal gasoline tax, the Indiana gasoline use tax and Indiana gross retail tax, if any. The gasoline use tax is considered equivalent to the state sales tax that would be collected by a retail merchant in a retail sale and replaces a retail merchant’s obligation to collect sales tax on the sale of gasoline. The 7% sales tax on gasoline is repealed, effective July 1, 2014.

Determination of Tax Rate and Notice

Before the 22nd day of each month, the department will:

  • determine the gasoline use tax rate to be used during the following month; and
  • provide a notice of the gasoline tax rate to be used during the following month, the source of the data used to determine the gasoline use tax rate, and the statewide average retail price per gallon.

The notice must be published on the department’s website in a departmental notice. To determine the statewide average retail price, the department will use a data service that updates the most recent retail price of gasoline.

Before June 30, 2014, the department must publish the gasoline use tax rate that will apply to the sales of gasoline occurring in July 2014.

Each retail merchant must take an inventory of the gasoline in storage on the commencement of business on July 1, 2014. On or before August 1, 2014, retail merchants must remit to the department an amount equal to the product of:

  • the number of gallons in storage on July 1, 2014; multiplied by
  • the gasoline use tax rate in effect on July 1, 2014.

Remittance of the Tax

A “qualified distributor,” a “refiner,” or a “terminal operator” that sells gasoline for delivery to a retail merchant located in Indiana must remit to the department the gasoline use tax for each gallon of gasoline sold. A qualified distributor, a refiner, or a terminal operator will remit tax based on the tax rate determined by the department, regardless of the amount of gasoline use tax that has actually been collected. The person may also deduct and retain a collection allowance and take the home energy assistance deduction, if applicable.

A purchaser of gasoline at retail from a metered pump that makes a gasoline use tax payment is not liable to Indiana for the amount of the payment.

A “qualified distributor” is a distributor that is licensed under Ind. Code §6-6-1.1 and holds an uncanceled permit. “Refiner” and “terminal operator” are defined in the legislation.

Uncanceled Permits

A distributor, refiner or terminal operator may receive gasoline within Indiana without paying the gasoline use tax if the person holds an uncanceled permit to collect payments of gasoline use tax from purchasers and recipients of gasoline. A distributor importing gasoline into Indiana must obtain an uncanceled permit. To obtain an uncanceled permit, an application must be filed with the department. An audited and current financial statement and a $100 license fee must be submitted with the application. The department may require a permit applicant to file a bond as well. A permit is not assignable and is valid only for the person in whose name it is issued. The department may refuse to issue a permit under various conditions.

Collecting the Tax

At the time of “purchase or shipment” of gasoline from a refiner or terminal operator to a distributor that is not a qualified distributor, the refiner or terminal operator must collect gasoline use tax from the distributor. At the time of “purchase or shipment” of gasoline from a qualified distributor to a retail merchant, the qualified distributor must collect gasoline use tax from the retail merchant. If gasoline is delivered to a retail merchant for resale and the tax has not been paid, the refiner, terminal operator or qualified distributor making the delivery must pay the tax to the department.

If a “purchase or shipment” of gasoline is made to a distributor, other than a qualified distributor, outside Indiana for shipment into and subsequent sale or use by the distributor in Indiana, the distributor will pay tax directly to the department. If a “purchase or shipment” is made within Indiana for shipment and subsequent sale outside Indiana, the purchase or shipment is exempt from the gasoline use tax payment requirements.

If a sale of gasoline is exempt from gasoline use tax, the person that pays the tax to the retail merchant may file a claim for refund.

A “purchase or shipment” is an exchange transaction between refiners, terminal operators, or a refiner and a terminal operator, or a delivery by pipeline, ship or barge to a refiner or terminal operator.

Remitting the Tax

The gasoline use tax must be remitted semi-monthly through the department’s online tax filing system. In addition, a refiner, terminal operator and qualified distributor must file an electronic report covering the taxes owed and the gallons of gasoline sold or received during the preceding month. A refiner, terminal operator or distributor, including a qualified distributor, that fails to remit the tax or file required returns or reports is subject to penalties.

Reimbursement of Tax Payments

A purchaser or recipient of gas from a distributor will pay the distributor an amount equal to the gasoline use tax paid by the distributor. The distributor must separately state the amount of tax paid on the invoice the distributor issues to its purchaser or recipient. However, a distributor that pays the gasoline use tax, is a retail merchant and sells gasoline that is exempt from use tax may not require the exempt purchaser to pay the gasoline use tax. Such a distributor may file a claim for refund.

Display of Price

A retail merchant must display on the metered pump the total price per unit of the gasoline. A retail merchant may not advertise the gasoline at a price that is different than the price that it is required to display on the metered pump.

S.B. 479, Laws 2013, effective as noted above

 

Fishers and Cloverdale May Impose Local Food and Beverage Tax (May 3, 2013)

The town of Fishers in Indiana may impose a 1% town food and beverage tax on certain food sales by retail merchants, effective April 30, 2013. Similarly, the town of Cloverdale may also impose a 1% town food and beverage tax, effective July 1, 2013.

Fishers may adopt an ordinance imposing the tax on or before December 31, 2013. No time restrictions apply to Cloverdale’s adoption of a food and beverage tax ordinance.

The tax for each town will apply to any transaction in which a retail merchant, for consideration, furnishes, prepares or serves food or beverages for consumption at a location, or on equipment, provided by the retail merchant. Transactions include sales of:

  • food or beverage served off a retail merchant’s premises;
  • food sold in a heated state or heated by a retail merchant;
  • two or more food ingredients mixed or combined by a retail merchant for sale as a single item, not including food that is only cut, repackaged or pasteurized by the seller and eggs, fish, meat, poultry, and foods containing these raw animal foods that require cooking by the consumer; and
  • food sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins or straws.

A plate does not include a container or packaging used to transport food.

The tax must be imposed, paid and collected in the same manner as the state sales tax. The tax would not apply to food or beverage transactions that are exempt from state sales tax.

If either town adopts an ordinance, the tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance is adopted.

H.B. 1070, Laws 2013, effective as noted

 

Marion County Admissions Tax, Supplemental Auto Rental Excise Tax Rates to Be Increased (Feb. 26, 2013)

Effective March 1, 2013, the Marion County, Indiana, admissions tax will be increased from 6% to 10%. Tickets sold on or after March 1, 2013, will be subject to the increased tax rate. If an installment contract is executed on or after March 1, 2013, the increased tax rate applies. If suite or seat holders are contractually obligated to pay a stated price for a suite or seat, along with a stated tax rate, as of a date prior to March 1, then the pre-March 1 tax rate applies. However, if contracts are structured so that a purchaser can make decisions about whether to continue under the contract and/or purchase playoff or additional tickets on or after March 1, then the increased tax rate applies. Contracts with suite holders and seat holders should allow for the increased tax rate to be applied to any extra tickets purchased on or after March 1, including tickets purchased for subsequent seasons.

In addition, effective March 1, 2013, the Marion County supplemental auto rental excise tax will be increased from 4% to 6%. For contracts executed on or after March 1, 2013, the increased tax rate is applicable.

Departmental Notice #38, Indiana Department of Revenue, February 2013

Return to top


Kansas

Local Rate Changes Announced (Nov. 6, 2013)

The local sales and use tax rate changes and developments below take effect in Kansas on January 1, 2014.

City Rate Changes

Clay Center increases its rate by 0.5%, increasing its total tax rate from 8.65% to 9.15%.

Parsons increases its rate by 0.5%, increasing its total tax rate from 8.4% to 8.9%.

Pittsburg increases its rate by 0.5%, increasing its total tax rate from 8.4% to 8.9%.

Wellington decreases its rate by 0.25%, decreasing its total tax rate from 8.4% to 8.15%.

Special Taxing Jurisdictions

Garden City Stone Development community improvement district (CID) is created with a rate of 1% and a total tax rate of 9.3%.

Kansas City Metropolitan Avenue CID is created with a rate of 1% and a total tax rate of 9.775%.

Pittsburg transportation development district (TDD) has a 0.5% increase in its total tax rate (from 8.7% to 9.2%) due to a 0.5% increase in the rate for the city of Pittsburg.

Shawnee Plaza TDD is created with a rate of 1% and a total tax rate of 9.625%.

Information Guide No. KS-1700, Kansas Department of Revenue, October 30, 2013

 

No Third Quarter Transient Guest Tax Rate Changes (Oct. 16, 2013)

A chart released by the Kansas Department of Revenue reflects that there are no city or county transient guest tax rate changes reported for the quarter beginning October 1, 2013.

Transient Guest Tax Rates, Effective Dates, and Number of Active Accounts, Kansas Department of Revenue, October 10, 2013

 

Local Rate Publication Reissued (Aug. 28, 2013)

The Kansas Department of Revenue has reissued its local sales and use tax rate publication, Information Guide No. KS-1700, as of August 21, 2013. The local sales and use tax rates contained in the publication that take effect on October 1, 2013, were previously reported. (TAXDAY, 2013/08/16, S.3)

Information Guide No. KS-1700, Kansas Department of Revenue, August 21, 2013

 

Local Rate Changes Announced (Aug. 16, 2013)

The local sales and use tax rate changes and developments below take effect in Kansas on October 1, 2013.

City Rate Changes

Andover decreases its rate by 1%, decreasing its total tax rate from 8.4% to 7.4%.

Cottonwood Falls decreases its rate by 1%, decreasing its total tax rate from 8.15% to 7.15%.

Ellis increases its rate by 0.5%, increasing its total tax rate from 8.15% to 8.65%.

Fontana increases its rate by 0.25%, increasing its total tax rate from 7.9% to 8.15%.

Goodland increases its rate by 0.25%, increasing its total tax rate from 8.4% to 8.65%.

Harper increases its rate by 0.5%, increasing its total tax rate from 7.15% to 7.65%.

Hays increases its rate by 0.5%, increasing its total tax rate from 7.9% to 8.4%. For discussion of resulting changes in the total tax rates for special taxing jurisdictions within Hays, see “Special Taxing Jurisdictions,” below.

Hill City decreases its rate by 0.25%, decreasing its total tax rate from 8.4% to 8.15%.

Hutchinson increases its rate by 0.5%, increasing its total tax rate from 7.9% to 8.4%. For discussion of resulting changes in the total tax rates for special taxing jurisdictions within Hutchinson, see “Special Taxing Jurisdictions,” below.

Louisburg increases its tax rate by 0.25%, increasing its total tax rate from 8.65% to 8.9%.

Morland decreases its rate by 0.25%, decreasing its total tax rate from 8.4% to 8.15%.

Mound Valley increases its rate by 0.5%, increasing its total tax rate from 7.4% to 7.9%.

Nickerson increases its rate by 0.5%, increasing its total tax rate from 8.15% to 8.65%.

Osawatomie increases its rate by 0.25%, increasing its total tax rate from 8.4% to 8.65%.

Paola increases its rate by 0.25%, increasing its total tax rate from 8.65% to 8.9%.

South Hutchinson increases its rate by 0.5%, increasing its total tax rate from 7.9% to 8.4.%.

Strong City decreases its rate by 1%, decreasing its total tax rate from 8.15% to 7.15.%.

Victoria increases its tax rate by 0.5%, increasing its total tax rate from 7.15% to 7.65%.

County Rate Changes

Chase County eliminates its 1% tax rate, decreasing its total tax rate from 7.15% to 6.15%. As a result, the total tax rates for the following cities within Chase County also decrease from 7.15% to 6.15%: Cedar Point, Elmdale, and Matfield Green.

Elk County is indicated as retaining its 1% tax rate, maintaining a total tax rate of 7.15%.

Ellis County begins imposing a tax at a rate of 0.5%, increasing its total tax rate from 6.15% to 6.65%. As a result, the total tax rate for the city of Schoenchen within Ellis County also increases from 6.15% to 6.65%.

Graham County decreases its tax rate by 0.25%, decreasing its total tax rate from 7.4% to 7.15%. As a result, the total tax rate for the city of Bogue within Graham County also decreases from 7.4% to 7.15%.

Miami County increases its tax rate by 0.25%, increasing its total tax rate from 7.4% to 7.65%. As a result, the total tax rate for the city of Spring Hill (as situated in Miami County only) increases by 0.25% from to 8.9% 9.15%.

Reno County increases its tax rate by 0.5%, increasing its total tax rate from 7.15% to 7.65%. As a result, the total tax rates for the following cities within Reno County also increase from 7.15% to 7.65%: Abbyville, Buhler, Haven, Langdon, Partridge, Plevna, Pretty Prairie, Sylvia, Turon, and Willowbrook. The resulting increase in the total tax rate of the Salt Mine Museum Reno County STAR Bond located within Reno County is discussed below under “Special Taxing Jurisdictions.”

South Hutchinson increases its tax rate by 0.5%, increasing its total tax rate from 7.9% to 8.4%.

Special Taxing Jurisdictions

Hays 48th & Roth Avenue Community Improvement District (CID) has a 0.5% increase its total tax rate from 9.9% to 10.4% due to the 0.5% increase in the tax rate for the city of Hays. Similarly, Hays Transportation Development District (TDD) also has a 0.5% increase in its total tax rate from 8.65% to 9.15% due to the change in the Hays city rate. The Hays city rate change is discussed above under”City Rate Changes.”.

Hutchinson Fairfield Inn CID has a 0.5% increase its total tax rate from 9.9% to 10.4% due to the 0.5% increase in the tax rate for the city of Hutchinson. Similarly, Hutchinson Hobby Lobby/Orschlen CID and Hutchinson Mall Outlot CID each also have a 0.5% increase in their total tax rates from 8.9% to 9.4% due to the change in the Hutchinson city rate. Finally, Salt Mine Museum Hutchinson STAR Bond has a 0.5% increase in its total tax rate from 7.9% to 8.4% due to the city rate change. The Hutchinson city rate change is discussed above under “City Rate Changes.”

Kansas City Downtown Hotel CID is created in Kansas City. The CID will impose a sales and use tax at a rate of 2%, resulting in a total tax rate within the CID of 10.775%.

Lenexa Quivira 95 CID is created in the city of Lenexa. The CID will impose a sales and use tax at a rate of 1%, resulting in a total tax rate within the CID of 9.75%.

Olathe Great Mall of the Great Plains CID is discontinued by the city of Olathe. Businesses formerly located there will report under the city’s jurisdiction code and tax rate.

Overland Park Prairiefire Phase I CID and Overland Park Prairiefire STAR Bond Phase I CID are created in the city of Overland Park. These two CIDs will each impose a sales and use tax at a rate of 1.5%, resulting in a total tax rate within each CID of 10%. The Overland Park Prairiefire STAR Bond Phase II is also created in the city of Overland Park. No additional tax rate above the city’s total tax rate is indicated for this special taxing jurisdiction.

Salt Mine Museum Reno County STAR Bond has a 0.5% increase in its tax rate, increasing its total tax from 7.15% to 7.65%. This increase is due to the 0.5% increase in the Reno County rate, discussed above under “County Rate Changes.”

Information Guide No. KS-1700, Kansas Department of Revenue, August 14, 2013

 

Local Rate Publication Reissued (Jul. 17, 2013)

The Kansas Department of Revenue has reissued its local sales tax rate publication, Information Guide No. KS-1700, as of July 15, 2013. The total state and local tax rates listed in the publication are effective as of July 1, 2013, and do reflect the 0.15% decrease in the state sales and use tax rate from 6.3% to 6.15% that took effect on that date.

Information Guide No. KS-1700, Kansas Department of Revenue, July 15, 2013

 

Local Rate Publication Reissued (Jun. 26, 2013)

The Kansas Department of Revenue has reissued its local sales tax rate publication. The total state and local tax rates listed in the publication are effective as of July 1, 2013, and reflect the 0.15% decrease in the state sales and use tax rate from 6.3% to 6.15% on that date.

Information Guide No. KS-1700, Kansas Department of Revenue, June 24, 2013

 

Personal Income, Sales and Use Taxes: Sales Tax Reduction Enacted; Personal Income Tax Rates Reduced (Jun. 14, 2013)

Kansas Gov. Sam Brownback has signed a bill that reduces the state-level sales and use tax rate from 6.3% to 6.15% on July 1, 2013, and makes a number of changes to personal income tax rates, itemized deductions, and the Kansas standard deduction levels. The legislation also implements a series of new personal income tax rates, beginning in tax year 2014, when the current bottom bracket of 3.0% is reduced to 2.7% and the current top bracket of 4.9% is reduced to 4.8%. The rates are further reduced in future tax years. A detailed story on the income tax provisions contained in the bill will follow.

The 0.15% reduction in the state sales and use tax rate replaces the previously scheduled July 1 reduction in the rate to 5.7%. Earlier in the legislative session, the bill and S.B. 78 contained provisions that would have frozen the state sales and use tax rate at 6.3% instead. (TAXDAY, 2013/01/28, S.5; TAXDAY, 2013/03/18, S.7) As previously reported, the Kansas Department of Revenue has already revised sales and use tax rate publications Information Guide No. EDU-96 and Information Guide No. KS-1700 to reflect the July 1 reduction in the state sales and use tax rate to 6.15%. (TAXDAY, 2013/06/07, S.6; TAXDAY, 2013/06/13, S.12)

H.B. 2059, Laws 2013, effective upon publication in the Kansas Register and applicable as noted

 

Local Rate Publication Updated to Reflect Anticipated Change in State Rate (Jun. 13, 2013)

The Kansas Department of Revenue has updated Information Guide No. KS-1700, a publication that lists the total state and local tax rates of local jurisdictions, to account for the anticipated decrease in the state-level rate from 6.3% to 6.15% on July 1, 2013. The department’s similar revision of Information Guide No. EDU-96, a publication that lists the changes in combined state and local tax rates, was previously reported. (TAXDAY, 2013/06/07, S.6) The governor’s stated intention to sign legislation containing the state-level rate reduction was also previously reported. (TAXDAY, 2013/06/04, S.15)

Information Guide No. KS-1700, Kansas Department of Revenue, June 5, 2013

 

DOR Guidance on Anticipated Rate Change Revised (Jun. 7, 2013)

The Kansas Department of Revenue has withdrawn sales and use tax Notice 13-07, previously reported in State Tax Day, as erroneous and has replaced it withNotice 13-08. These notices discuss a reduction in the state-level sales and use tax rate from 6.3% to 6.15% that the department anticipates will take effect on July 1, 2013. Gov. Sam Brownback has expressed his intent to sign H.B. 2059, the bill approved by the Legislature which contains the 0.15% rate reduction. (TAXDAY, 2013/06/04, S.15) The reduction in the rate to 6.15% would eliminate the previously scheduled rate reduction to 5.7% on July 1. Previously, H.B. 2059 and S.B. 78 contained provisions that would have frozen the state rate at 6.3%. (TAXDAY, 2013/01/28, S.5; TAXDAY, 2013/03/18, S.7) Notice 13-08 includes additional details concerning the ramifications of when transactions are billed, and includes revisions to material on sales of telephone, cable, community antennae, other subscriber television and telecommunication services, and metered utility services.

Notice 13-08 states that the following rules apply with regard to the anticipated rate change:

  • The 6.15% rate applies to sales of goods agreed to before July 1 and for which delivery is made on or after that date.
  • The 6.15% rate applies when goods being serviced or repaired are returned to the customer and billed on or after July 1, or when the service work is completed and the goods are available to the customer and billed on or after July 1.
  • Telephone, cable, community antennae, other subscriber television and telecommunication services, and metered utilities are subject to the 6.15% rate starting July 1. For services invoiced for a billing period that starts before and ends after July 1, the 6.15% rate applies to bills rendered after July 1.
  • For lease installment payments, the 6.15% rate applies to billing periods that start on or after July 1. The installment for the last billing period that starts before July 1 and ends after July 1, and that is billed on or after July 1, is taxed at the 6.15% rate.
  • The 6.15% rate applies when a customer takes possession of rental goods on or after July 1. When a customer takes possession of rental goods before July 1, the rental charge for the last weekly or monthly billing period that starts in June and ends on or after July 1 and that is billed on or after July 1 is subject to the 6.15% rate. If a rental agreement is extended, renewed, or modified on or after July 1, the 6.15% rate applies from that point forward.
  • For admission charges to events held in Kansas, the state rate in effect on the date the ticket is sold and delivered to the purchaser applies.
  • The 6.15% rate applies to membership dues paid for periods that start on or after July 1. Membership dues paid for a period that starts before and ends on or after July 1 and that are billed on or after July 1 are taxed at the 6.15% rate.
  • Hotel operators should charge sales tax on single-day sleeping room charges for the evening of June 30 and the morning of July 1 at the 6.15% rate. All taxable occupancy charges thereafter are taxed at the 6.15% rate. For purposes of the rate change, sleeping room rentals that are billed on a weekly or monthly basis are considered day-to-day rentals if the hotel or the guest has the unconditional right to terminate the room rental agreement at any time. Otherwise, charges for sleeping room rentals for a weekly or monthly billing period that begins before July 1 and ends on or after July 1 and that are billed on or after July 1 are subject to the 6.15% rate.
  • When construction progress payments are made, the 6.3% rate applies to taxable labor services rendered before July 1, and the 6.15% rate applies to taxable labor services rendered on or after July 1. If the progress payment covers a billing period beginning before July 1 and ending on or after July 1 and is billed on or after July 1, the 6.15% rate applies. For construction projects not involving progress payments, the rate in effect on the date of completion applies. For building materials, the rate in effect when the materials are delivered to the contractor applies.
  • When a different state’s sales tax is being credited against Kansas use tax owed, the 6.15% Kansas rate applies if the first use of the property in Kansas occurs on or after July 1. If an out-of-state retailer does not collect Kansas tax, the date the Kansas customer takes delivery determines whether the 6.3% or 6.15% rate applies.

The local sales and use tax rate change publication Information Guide No. EDU-96 for the quarter beginning July 1 reflects the anticipated state rate of 6.15%.

Notice 13-08, Kansas Department of Revenue, June 6, 2013; Information Guide No. EDU-96, Kansas Department of Revenue, June 3, 2013

 

DOR Anticipates State Rate Change (Jun. 5, 2013)

The Kansas Department of Revenue anticipates that the state-level sales and use tax rate will decrease from 6.3% to 6.15% on July 1, 2013. Gov. Sam Brownback has expressed his intention to sign H.B. 2059, which, as approved by the Legislature, contains this 0.15% rate reduction. (TAXDAY, 2013/06/04, S.15) The reduction in the rate to 6.15% would do away with a previously scheduled decrease in the rate to 5.7% on July 1. Previously, H.B. 2059 and S.B. 78 contained provisions that would have frozen the state rate at 6.3%. (TAXDAY, 2013/01/28, S.5; TAXDAY, 2013/03/18, S.7)

For nonexempt sales of tangible personal property or taxable services that begin prior to July 1, 2013, and are completed on or after that date, the following rules apply:

  • The 6.15% rate applies to sales of goods agreed to before July 1 and for which delivery is made on or after that date.
  • The 6.15% rate applies when goods being serviced or repaired are returned to the customer on or after July 1, or when the service work is completed and the goods are available to the customer on or after July 1.
  • Providers of telephone, cable, community antennae, other subscriber television and telecommunication services, and metered utilities who bill on a calendar-month basis should charge the 6.15% rate beginning with the invoice for the July 2013 calendar-month billing period. Those providers who do not bill on a calendar-month basis should charge the 6.3% rate for the last monthly billing period that begins before July 1 and ends after July 1, and charge the 6.15% rate for subsequent billing periods.
  • For lease installment payments, the 6.3% rate applies to the installment payment for the last billing period that starts before July 1, and the 6.15% rate applies to the subsequent billing period that starts on or after July 1.
  • For rental goods that a customer takes possession of before July 1, the 6.3% applies to the last weekly or monthly billing period that starts in June and ends on or after July 1. The 6.15% rate applies when a customer takes possession of rental goods on or after July 1.
  • For admission charges to events held in Kansas, the state rate in effect on the date the ticket is sold and delivered to the purchaser applies.
  • The 6.3% rate applies to membership dues paid for a period that starts before and ends on or after July 1, and the 6.15% rate applies to membership dues paid for periods that start on or after July 1.
  • The 6.3% rate applies to single-day hotel room charges for June 30 and the morning of July 1. The 6.15% rate applies thereafter. For purposes of the rate change, room rentals that are billed on a weekly or monthly basis are considered day-to-day rentals if the hotel or the customer has the unconditional right to terminate the room rental agreement.
  • When construction progress payments are made, the 6.3% rate applies to taxable labor services rendered before July 1, and the 6.15% rate applies to taxable labor services rendered on or after July 1. For construction projects not involving progress payments, the rate in effect on the date of completion applies. For building materials, the rate in effect when the materials are delivered to the contractor applies.
  • When a different state’s sales tax is being credited against Kansas use tax owed, the 6.15% Kansas rate applies if the first use of the property in Kansas occurs on or after July 1. If an out-of-state retailer does not collect Kansas tax, the date the Kansas customer takes delivery determines whether the 6.3% or 6.15% rate applies.

The department has reissued the local sales and use tax rate change publication Information Guide No. EDU-96 for rates taking effect July 1 in order to reflect the anticipated change in the state rate to 6.15% on that date.

Information Guide No. EDU-96, Kansas Department of Revenue, June 3, 2013; Notice 13-07, Kansas Department of Revenue, June 3, 2013

Return to top


Kentucky

No rate changes announced in 2013.

Return to top


Louisiana

Local Rate Changes Announced (Nov. 20, 2013)

The following Louisiana local sales and use tax rate changes were effective October 1, 2013.

In Evangeline Parish, the 2% police jury local rate on rural sales was imposed on Ward 2, which was formerly excluded from this rate. As a result, the combined local rate in rural Ward 2 increased from 3% to 5%, and the total state and local tax rate increased from 7% to 9%.

In Livingston Parish, the Juban Crossing Economic Development District (EDD) imposed a 2% EDD sales and use tax rate. As a result, the combined local rate in the district increased from 4.5% to 6.5%, and the total state and local rate increased from 8.5% to 10.5%.

Parish and Municipalities Tax Table, Louisiana Department of Public Safety and Corrections, November 2013; Website (Jurisdiction List),Louisiana Association of Tax Administrators, November 2013, effective as noted

 

Local Rate Changes Announced (Jul. 29, 2013)

The following Louisiana local sales and use tax rate changes are effective July 1, 2013:

Rayville in Richland Parish increases its local sales and use tax rate from 0.5% to 1.5%. As a result, the combined local rate in Rayville is increased from 4.5% to 5.5%, and the total sales and use tax rate is increased from 8.5 to 9.5%.

Sterlington in Ouachita Parish increases its local sales and use tax rate from 1.5% to 2%. As a result, the combined local rate in Sterlington is increased from 5.5% to 6%, and the total sales and use tax rate is increased from 9.5 to 10%.

Woodworth in Rapides Parish increases its local sales and use tax rate from 1% to 2%. As a result, the combined local rate in Woodworth is increased from 4% to 5%, and the total sales and use tax rate is increased from 8 to 9%.

Parish and Municipalities Tax Table, Louisiana Department of Public Safety and Corrections, July 2013
Return to top


Maine

Release Discusses Rate Increases and Exemption for Sales of Electricity and Machinery and Equipment to Certain Businesses (Aug. 30, 2013)

Maine Revenue Services (MRS) has issued a release announcing the sales tax rate increases and the new exemption provision affecting businesses engaged in commercial wood harvesting, commercial nurseries and commercial greenhouses. Effective October 1, 2013, the general sales tax rate of 5% will increase to 5.5%. The 7% tax rate on the rental of living quarters, sales of prepared food, and sales of liquor sold on premises will increase to 8%. In addition, the exemption for sales of electricity and depreciable machinery and equipment was expanded to include businesses engaged in commercial wood harvesting, effective July 1, 2013.

Announcement, Maine Revenue Services, August 2013

 

New Rate Schedules Issued (Aug. 16, 2013)

Maine Revenue Services has issued new tax rate schedules for the sales tax increases effective October 1, 2013.

Tax Rate Schedules, Maine Revenue Services, August 2013

 

Budget Bill Enacts Temporary Tax Increases, Taxes Products Transferred Electronically (Jun. 27, 2013)

The Maine budget bill, enacted in an override of Gov. Paul LePage’s veto, enacts temporary sales and other tax increases, creates provisions for taxing products transferred electronically, and repeals the exemption for sales of certain publications. Income tax provisions (TAXDAY, 2013/06/27, S. 14) and other tax provisions (TAXDAY, 2013/06/27, S.13) are covered in separate stories. The governor’s veto was reported previously. (TAXDAY, 2013/06/26, S.18)

Sales and Other Tax Increases

Effective from October 1, 2013, to June 30, 2015, Maine’s sales tax rate will increase from 5% to 5.5%, the hotel room tax rate will increase from 7% to 8%, the tax on prepared food will increase from 7% to 8%, and the tax on liquor sold in licensed establishments will increase from 7% to 8%.

Products Transferred Electronically

The Maine sales tax will apply to “products transferred electronically,” effective June 26, 2013. A “product transferred electronically”is sold in Maine if:

  • the product is delivered electronically to a purchaser located in Maine;
  • the product is received by the purchaser at the seller’s location in Maine;
  • a Maine billing address is provided by the purchaser in connection with the transaction; or
  • a Maine billing address is indicated in the seller’s business records.

A “product transferred electronically” is a digital product transferred to a purchaser electronically, the sale of which in nondigital physical form would be subject to tax as a sale of tangible personal property.

Exemption for Publications

The exemption for sales of any publication regularly issued at average intervals not exceeding three months is repealed effective for sales on or after October 1, 2013.

L.D. 1509 (H.P. 1079), Laws 2013, effective as noted

Governor Vetoes Budget Bill (Jun. 25, 2013)

On June 24, 2013, Gov. Paul LePage vetoed the Maine budget bill that, if enacted, would have amended property tax provisions, made numerous changes to corporate and personal income tax laws, and increased the sales tax from 5% to 5.5%, as well as made other sales and use tax rate changes. Passage of the bill by the Legislature was covered in separate stories. (TAXDAY, 2013/06/17, S.12TAXDAY, 2013/06/17, S.13)

L.D. 1509 (H.P. 1079), vetoed by Gov. Paul LePage on June 24, 2013

 

Proposal to Overhaul Tax Code Dies (Jun. 13, 2013)

A legislative proposal introduced in the Maine Legislature that, if enacted, would have made sweeping changes to Maine’s tax code died on June 11, 2013, when the Joint Committee on Taxation recommended that the bill not be passed. The proposal would have affected property tax, income tax, estate tax, and sales tax laws, and increased cigarette and tobacco taxes, alcoholic beverage taxes, and the real estate transfer tax. The legislative proposal was reported previously. (TAXDAY, 2013/05/06, S.11)

H.B. 1073, recommended as ought not to pass by the Joint Committee on Taxation on June 11, 2013

Return to top


Maryland

No rate changes have been announced.

Return to top


Massachusetts

No rate changes have been announced.
Return to top


Michigan

Prepaid Fuel Rates Announced (Dec. 6, 2013)

The Michigan Department of Treasury has announced that from January 1, 2014, through January 31, 2014, the prepaid sales tax rate for gasoline is 17.4 cents per gallon. The prepaid tax rate for diesel fuel is 21.4 cents per gallon.

Sales and Use Tax Information, Michigan Department of Treasury, December 5, 2013

 

Prepaid Fuel Rates Announced (Sep. 6, 2013)

The Michigan Department of Treasury has announced that from October 1, 2013, through October 31, 2013, the prepaid sales tax rate for gasoline is 19.3 cents per gallon. The prepaid sales tax rate for diesel fuel remains 21.5 cents per gallon.

Revenue Administrative Bulletin 2013-12, Michigan Department of Treasury, September 4, 2013

 

Prepaid Fuel Rates Announced (Aug. 7, 2013)

The Michigan Department of Treasury has announced that from September 1, 2013, through September 30, 2013, the prepaid sales tax rate for gasoline is 19.9 cents per gallon. The prepaid sales tax rate for diesel fuel is 21.5 cents per gallon.

Revenue Administrative Bulletin 2013-11, Michigan Department of Treasury, August 5, 2013

 

Prepaid Gasoline and Diesel Fuel Rates Announced (Jun. 6, 2013)

The Michigan Department of Treasury has announced that for the period of July 1, 2013, through July 31, 2013, the prepaid sales tax rate for gasoline will be 20.8 cents per gallon. The prepaid sales tax rate for diesel fuel will be 22.2 cents per gallon.

Revenue Administrative Bulletin 2013-8, Michigan Department of Treasury, June 4, 2013

Return to top


Minnesota

Local Tax Changes Announced (Nov. 4, 2013)

The Minnesota Department of Revenue has posted notices on its website announcing a new local 0.25% transit sales and use tax in Olmsted County, a new local 0.5% transit sales and use tax in Rice County, and an increase in the city of Rochester’s lodging tax rate from 4% to 7%. These tax changes are effective January 1, 2014.

Olmsted County

The Olmsted County transit sales and use tax will be administered by the Department of Revenue. The tax applies to retail sales made within Olmsted County, and the use tax applies to taxable items used in the county if the local sales tax was not paid. The Olmsted County tax applies to the same items that are subject to the state sales and use tax; it does not apply to sales of motor vehicles that are registered for road use. The notice regarding the Olmsted County tax also discusses registration; reporting the tax; use tax; calculation of the tax; when to charge the tax; exemption certificates; local governments; transitional sales; and other matters.

Rice County

The Rice County transit sales and use tax will be administered by the Department of Revenue. The tax applies to retail sales made within Rice County, and the use tax applies to taxable items used in the county if the local sales tax was not paid. The Rice County tax applies to the same items that are subject to the state sales and use tax; it does not apply to sales of motor vehicles that are registered for road use. The notice regarding the Rice County tax also discusses registration; reporting the tax; use tax; calculation of the tax; when to charge the tax; exemption certificates; local governments; transitional sales; and other matters.

Transitional Sales

In explaining transitional sales for the transit sales and use tax imposed in Olmsted and Rice Counties, the notices for each county state that the tax applies to sales made on or after January 1, 2014, but does not apply to (1) lease payments for tangible personal property and motor vehicles that include periods before January 1, 2014, although the tax applies to payments for periods that begin on or after January 1, 2014; (2) the purchase of tangible personal property ordered before January 1, 2014, if the transfer of title or possession is before January 1, 2014; (3) the purchase of taxable services, including utility services, if the billing period includes charges for services furnished before and after January 1, 2014, although the tax applies if the billing period begins with services furnished on or after January 1, 2014; (4) the purchase of admission tickets if they are paid for before January 1, 2014, even if the event occurs after January 1, 2014, or (5) the purchase of construction materials used to complete a lump-sum or fixed-price construction contract that was signed and enforceable before January 1, 2014, but only if the contract does not provide for an allocation of future taxes, the materials are used exclusively in performing the contract; and the materials are delivered before June 30, 2014.

Rochester

The increase in the Rochester lodging tax rate from 4% to 7% applies to all sales of lodging and lodging-related services made on and after January 1, 2014. Taxable lodging is the rental of a room or rooms for less than 30 days, or the rental of a room or rooms for 30 days or more if there is no enforceable written agreement that requires the guest to give notice of intent to terminate. Lodging-related services are those services that are provided within a guest room by a hotel, motel, rooming house, tourist court, resort, or similar establishment and are associated with the use of the lodging facility and billed by the facility. The notice also discusses registration; reporting the tax; calculation of the tax; exemption certificates; local governments; and other matters.

Olmsted County 0.25 Percent Transit Sales and Use Tax, Minnesota Department of Revenue, October 2013; Rice County 0.5 Percent Transit Sales and Use Tax, Minnesota Department of Revenue, October 2013; Rochester Lodging Sales Tax Rate Increase to 7 Percent, Minnesota Department of Revenue, October 2013

 

Cigarette Sales Tax Rate Increased (Oct. 22, 2013)

Beginning January 1, 2014, the Minnesota cigarette sales tax rate will increase from 49.3 cents per pack of 20 cigarettes to 51.2 cents per pack. For packs of cigarettes with other than 20 cigarettes, the tax must be adjusted proportionally.

Official Notice: Cigarette Sales Tax—Rate Change, Minnesota Department of Revenue, October 21, 2013

 

Cigarette Sales Tax Rate Increased (Jun. 11, 2013)

Beginning July 1, 2013, the Minnesota cigarette sales tax rate will increase from 36.2 per pack of 20 cigarettes to 49.3 cents per pack. For packs of cigarettes with other than 20 cigarettes, the tax must be adjusted proportionally.

Official Notice: Cigarette Sales Tax—Rate Change, Minnesota Department of Revenue, June 10, 2013

 

Return to top


Mississippi

No changes have been announced.

Return to top


Missouri

Local Tax Rate Changes Announced (Sep. 24, 2013)

The Missouri Department of Revenue has released the following local sales and use tax rate changes, effective October 1, 2013. The releases also list the new rates for each county, city, and special district affected by the rate changes.

County Changes

Barry County imposed a 0.125% county general sales tax. Its sales and use tax rates will be 5.725% and 4.225%, respectively.

Boone County imposed a 0.375% county E-911 emergency sales tax. This tax also applies to the sales of domestic utilities. Its sales and use tax rates will be 5.975% and 4.225%, respectively, and its domestic utility rate will be 1.5%.

Lewis County imposed a 0.25% county law enforcement sales tax. This tax also applies to the sales of domestic utilities and the county’s local use tax. Its sales and use tax rates will be 7.35% and 6.85%, respectively, and its domestic utility rate will be 2%.

Macon County imposed a 0.25% county capital improvements sales tax. This tax also applies to the county’s local use tax. Its sales and use tax rates will be 6.35% and 5.475%, respectively.

Oregon County imposed a 0.5% county law enforcement sales tax. Its sales and use tax rates will be 6.225% and 4.225%, respectively.

Ozark County imposed a 0.5% county general sales tax. This tax also applies to the sales of domestic utilities. Its sales and use tax rates will be 6.725% and 4.225%, respectively, and its domestic utility rate will be 1%.

Platte County extended the 0.375% county general sales tax. This tax also applies to the county’s local use tax. Its sales and use tax rates will each be 5.6%.

St. Louis County imposed a 0.1875% county metro parks-arch sales tax. Its sales and use tax rates will be 7.113% and 4.225%, respectively.

City Changes

In addition, the following cities have sales and use tax rate changes effective October 1, 2013.

Bland imposed a 0.5% city storm water/local parks sales tax. Its sales and use tax rates will be 8.1% and 4.225%, respectively.

Browning imposed a 1% city general sales tax. Its sales and use tax rates in Linn County will be 8.225% and 7.725%, respectively. Its sales and use tax rates in Sullivan County will each be 8.975%.

Butler imposed a 0.5% city capital improvements sales tax. Its sales and use tax rates will be 7.85% and 5.225%, respectively.

Clarence imposed a 0.25% city storm water/local parks sales tax. This tax also applies to the sales of domestic utilities. Its sales and use tax rates will be 8.475% and 5.725%, respectively, and its domestic utilities rate will be 3.25%.

Cottleville imposed a 0.5% city storm water/local parks sales tax. Its sales and use tax rates will be 7.95% and 5.95%, respectively.

Dexter imposed a 1.875% local option use tax, which is the same rate as the city sales tax. Its sales and use tax rates will be 7.1% and 6.1%, respectively.

Fair Grove extended the 0.5% city capital improvements sales tax. Its sales and use tax rates will be 7.725% and 4.225%, respectively.

Forsyth imposed a 0.25% city fire protection sales tax. Its sales and use tax rates will be 8.35% and 4.225%, respectively.

Gordonville imposed a 0.5% city capital improvements sales tax. Its sales and use tax rates will be 5.725% and 4.225%, respectively.

Macon extended the 0.5% city storm water/local parks sales tax. Its sales and use tax rates will be 7.85% and 5.475%, respectively.

Marceline extended the 0.5% city public mass transportation sales tax. Its sales and use tax rates in Chariton County will be 7.475% and 5.975%, respectively. Its sales and use tax rates in Linn County will be 7.725% and 5.725%, respectively.

Norwood Court imposed a 0.5% city capital improvements sales tax. Its sales and use tax rates will be 7.613% and 4.225%, respectively.

Oakview imposed a 1% city additional sales tax. This tax also applies to the city’s local use tax. Its sales and use tax rates will be 8.225% and 8.1%, respectively.

Pleasant Hill imposed a 0.25% city capital improvements sales tax. Its sales and use tax rates in Cass County will be 8.725% and 5.975%, respectively. Its sales and use tax rates in Jackson County will be 8.225% and 4.225%, respectively.

Queen City imposed a 0.5% city capital improvements sales tax. Its sales and use tax rates will be 8.725% and 4.225%, respectively.

Republic imposed a 0.125% city fire protection sales tax. Its sales and use tax rates in Christian County will be 8.35% and 4.225%, respectively. Its sales and use tax rates in Greene County will be 7.85% and 4.225%, respectively.

St. Louis imposed a 0.1875% metro parks-arch sales tax. This tax also applies to the city’s local use tax. Its sales and use tax rates will be 8.679% and 8.013%, respectively.

Springfield extended the 0.25% city capital improvements sales tax. This tax also applies to the city’s local use tax. Its sales and use tax rates will be 7.6% and 6.35%, respectively.

Tipton imposed a 0.25% city fire protection sales tax. Its sales and use tax rates will be 7.725% and 5.225%, respectively.

Unionville imposed a 0.5% city storm water/local parks sales tax. Its sales and use tax rates will be 7.6% and 6.225%, respectively.

Urich extended the 0.5% city public mass transportation sales tax. Its sales and use tax rates will be 7.225% and 5.225%, respectively.

West Alton imposed a 1% city general sales tax. Its sales and use tax rates will be 6.95% and 5.95%, respectively.

Wheaton imposed a 0.5% city public mass transportation sales tax. Its sales and use tax rates will be 7.1% and 4.225%, respectively.

Community Improvement District Changes

Finally, the total sales and use tax rates in various community improvement districts have changed, effective October 1, 2013.

Releases, Missouri Department of Revenue, September 2013

 

Local Tax Rate Changes Announced (Jun. 12, 2013)

The Missouri Department of Revenue has released the following local sales and use tax rate changes, effective July 1, 2013. The releases also list the new rates for each county, city, and special district affected by the rate changes.

County Changes

Bollinger County imposed a local use tax at the rate of 1.625%, which is the same rate as the county sales tax. Its sales and use tax rates will each be 5.85%.

Buchanan County imposed a local use tax at the rate of 1.1%, which is the same rate as the county sales tax. Its sales and use tax rates will each be 5.325%.

Camden County imposed a local use tax at the rate of 1.25%, which is the same rate as the county sales tax. Its sales and use tax rates will each be 5.475%.

Cooper County imposed a local use tax at the rate of 1.75%, which is the same rate as the county sales tax. Its sales and use tax rates will be 6.22% and 5.975%, respectively.

Dallas County imposed the existing 0.5% county sales tax for E-911 on the sale of domestic utilities. This is only an increase in the domestic utility rate. Its sales and use tax rates will be 6.225% and 4.225%, respectively, and its domestic utility rate will be 2%.

Howard County imposed a local use tax at the rate of 2.625%, which is the same rate as the county sales tax. Its sales and use tax rates will each be 6.85%.

Moniteau County imposed a local use tax at the rate of 1%, which is the same rate as the county sales tax. Its sales and use tax rates will be 6.475% and 5.225%, respectively.

Morgan County imposed a local use tax at the rate of 1%, which is the same rate as the county sales tax. Its sales and use tax rates will be 5.725% and 5.225%, respectively.

Perry County imposed a local use tax at the rate of 1.875%, which is the same rate as the county sales tax. Its sales and use tax rates will each be 6.1%.

Putnam County imposed a local use tax at the rate of 2%, which is the same rate as the county sales tax. Its sales and use tax rates will each be 6.225%.

Randolph County imposed a local use tax at the rate of 1%, which is the same rate as the county sales tax. Its sales and use tax rates will be 5.725% and 5.225%, respectively.

Sullivan County imposed a local use tax at the rate of 2.75%, which is the same rate as the county sales tax. Its sales and use tax rates will each be 6.975%.

Warren County imposed a local use tax at the rate of 1.5%, which is the same rate as the county sales tax. Its sales and use tax rates will be 6.225% and 5.725%, respectively.

City Changes

In addition, the following cities have sales and use tax rate changes effective July 1, 2013.

Clark imposed a local use tax at the rate of 2%, which is the same rate as the city sales tax. Its sales and use tax rates will be 7.725% and 7.225%, respectively.

Fayette imposed a local use tax at the rate of 1.125%, which is the same rate as the city sales tax. Its sales and use tax rates will each be 7.975%.

Glasgow imposed a local use tax at the rate of 1.75%, which is the same rate as the city sales tax. Its sales and use tax rates in Chariton County will each be 7.725%. Its sales and use tax rates in Howard County will each be 8.6%.

Huntsville imposed a local use tax at the rate of 1.5%, which is the same rate as the city sales tax. Its sales and use tax rates will be 7.225% and 6.725%, respectively.

Marshall imposed a local use tax at the rate of 1.5%, which is the same rate as the city sales tax. Its sales and use tax rates will each be 7.35%.

Monroe City imposed a local use tax at the rate of 2%, which is the same rate as the city sales tax. Its sales and use tax rates in Marion County will be 8.35% and 7.35%, respectively. Its sales and use tax rates in Monroe County will be 8.225% and 7.225%, respectively. Its sales and use tax rates in Ralls County will be 8.725% and 8.225%, respectively.

Perryville imposed a local use tax at the rate of 1.875%, which is the same rate as the city sales tax. Its sales and use tax rates will each be 7.975%.

Pevely imposed the existing 0.5% city sales tax for capital improvements and the existing 0.5% city sales tax for public mass transportation on the sale of domestic utilities (total increase of 1%). This is only an increase in the domestic utility rate. Its sales and use tax rates will be 8.35% and 4.225%, respectively, and its domestic utility rate will be 3.5%.

Pierce City expired the existing 0.25% city fire protection sales tax. Its sales and use tax rates will be 8.35% and 5.725%, respectively.

St. Joseph extended the existing 0.5% city capital improvements sales tax. Its sales and use tax rates will be 7.7% and 5.325%, respectively.

Slater imposed a local use tax at the rate of 2%, which is the same rate as the city sales tax. Its sales and use tax rates will each be 7.85%.

Community Improvement District Changes

Finally, the total sales and use tax rates in various community improvement districts have changed, effective July 1, 2013.

Release, Missouri Department of Revenue, June 2013


Montana

No rate changes have been published.
Return to top


Nebraska

Reminder Issued on Local Tax Rate Changes (Nov. 26, 2013)

The Nebraska Department of Revenue has reminded taxpayers that beginning January 1, 2014, the city of Seward will increase its local sales and use tax rate to 1.5%. Dakota County will terminate its local sales and use tax rate of 0.5%. As of January 1, 2014, no counties will impose a local sales and use tax.

News Release, Nebraska Department of Revenue, November 25, 2013

 

Hitchcock County Imposes Lodging Tax (Oct. 23, 2013)

The Nebraska Department of Revenue has announced that effective October 1, 2013, Hitchcock County imposes a 4% county lodging tax. The table of county lodging rates can be viewed on the department’s website.

County Lodging Tax, Nebraska Department of Revenue, October 1, 2013

 

Prepaid Wireless Surcharge Rate Announced (Oct. 14, 2013)

The Nebraska Department of Revenue has announced that from January 1, 2014, through December 31, 2014, the prepaid wireless surcharge rate will be 1%. The current surcharge rate of 1.1% continues to apply to all sales of prepaid wireless telecommunications services until December 31, 2013. The surcharge applies to retail sales of prepaid telecommunications services, including prepaid phone cards, prepaid mobile phones, and the recharging of these cards and phones.

New Release, Nebraska Department of Revenue, October 11, 2013

 

Local Rate Changes Announced (Sep. 4, 2013)

The Nebraska Department of Revenue has announced that effective January 1, 2014, the city of Seward will increase its sales and use tax rate to 1.5%. Also, Dakota County will terminate its 0.5% county sales and use tax.

Nebraska Sales and Use Tax, Nebraska Department of Revenue, September 3, 2013

 

Dundy County to Impose Lodging Tax (Jul. 1, 2013)

The Nebraska Department of Revenue has announced that Dundy County will impose a 4% lodging tax beginning July 1, 2013.

County Lodging Tax, Nebraska Department of Revenue, June 26, 2013

 

Return to top


New Hampshire

No rate changes have been announced.
Return to top


New Jersey

No rate changes have been announced.
Return to top


New Mexico

Local Rate Changes Announced (Nov. 21, 2013)

The New Mexico Taxation and Revenue Department has issued the county and municipality gross receipts tax rate schedule with rates effective January 1, 2014, through June 30, 2014.

Quay County

The Quay County rate will decrease to 6.3125% (formerly 6.4375%). The following municipalities in Quay County will decrease their rates as follows: House 7.625% (formerly 7.75%); Logan 8% (formerly 8.125%); San Jon 8% (formerly 8.125%); and Tucumcari 8% (formerly 8.125%).

Rio Arriba County

The rate of 6.5% is added to the schedule for each of Pueblo de San Ildefonso, sales to tribal entities or members, and Pueblo de San Ildefonso, sales to tribal non-members by tribal non-members, located in Rio Arriba County.

Roosevelt County

The Roosevelt County rate will increase to 6.25% (formerly 6.1875%). The following municipalities in Roosevelt County will increase their rates as follows: Causey 6.75% (formerly 6.6875%); Dora 7% (formerly 6.9375%); Elida 7.625% (formerly 7.5625%); Floyd 6.75% (formerly 6.6875%); and Portales 7.8125% (formerly 7.75%).

Sandoval County

Corrales in Sandoval County will increase its rate to 7.5625% (formerly 7.1875%). The rate of 6.25% is added to the schedule for each of Pueblo de San Ildefonso, sales to tribal entities or members, and Pueblo de San Ildefonso, sales to tribal non-members by tribal non-members, located in Sandoval County. Also added is a rate of 7.4375% for Stonegate Communities TIDD.

San Juan County

The San Juan County rate will increase to 6.375% (formerly 6.3125%). The following municipalities in San Juan County will increase their rates as follows: Aztec 7.8125% (formerly 7.75%); Bloomfield 7.75% (formerly 7.6875%); Farmington 7.1875% (formerly 7.125%); and Valley Water and Sanitation District 6.625% (formerly 6.5625%).

Santa Fe County

The rate of 6.875% is added to the schedule for each of Pueblo de San Ildefonso, sales to tribal entities or members, and Pueblo de San Ildefonso, sales to tribal non-members by tribal non-members, located in Santa Fe County.

Union County

Des Moines in Union County will increase its rate to 7.75% (formerly 7.5%).

Gross Receipts Tax Rate Schedule, New Mexico Taxation and Revenue Department, November 2013

 

Local Rate Changes Announced (Jun. 24, 2013)

The New Mexico Taxation and Revenue Department has issued the county and municipality gross receipts tax rate schedule with rates effective July 1, 2013, through December 31, 2013.

Dona Ana County

The rate for the municipality of Anthony in Dona Ana County will increase to 7.375% (formerly, 7.25%).

Hidalgo County

The Hidalgo County rate will increase to 5.9375% (formerly 5.8125%). The rates for the municipalities of Lordsburg and Virden are not increasing.

Mora County

The Mora County rate will increase to 6.1875% (formerly 5.9375%).

The rate for the municipality of Wagon Mound in Mora County will increase to 7.1875% (formerly 6.9375%).

Santa Fe County

The Santa Fe County rate will increase to 6.875% (formerly 6.625%). With the exception of the municipalities listed below, the rates of other municipalities in Santa Fe County are not increasing.

The following municipalities in Santa Fe County will increase their rates as follows: Kewa Pueblo, sales to tribal entities or members and sales to tribal non-members by tribal non-members, 6.875% (formerly 6.625%); Nambe Pueblo, sales to tribal entities or members and sales to tribal non-members by tribal non-members, 6.875% (formerly 6.625%); Pojoaque Pueblo, sales to tribal entities or members and sales to tribal non-members by tribal non-members, 6.875% (formerly 6.625%); Pueblo de Cochiti, sales to tribal entities or members and sales to tribal non-members by tribal non-members, 6.875% (formerly 6.625%); Santa Clara Pueblo, sales to tribal entities or members and sales to tribal non-members by tribal non-members, 6.875% (formerly 6.625%); and Pueblo of Tesuque, sales to tribal entities or members and sales to tribal non-members by tribal non-members, 6.875% (formerly 6.625%).

Gross Receipts Tax Rate Schedule, New Mexico Taxation and Revenue Department, June 2013, effective as noted

 


 

New York

Publications Revised to Reflect Local Rate Changes (Nov. 19, 2013)

The New York Department of Taxation and Finance has revised numerous publications to reflect the previously reported local sales and use tax rate changes in Essex County, Hamilton County, St. Lawrence County, Lewis County, and Ulster County, effective December 1, 2013. (TAXDAY, 2013/10/30, S.15TAXDAY, 2013/11/11, S.13TAXDAY, 2013/11/14, S.24) The following are the publications that have been revised effective December 1, 2013:

  • Publication 718, New York State Sales and Use Tax Rates by Jurisdiction;
  • Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear;
  • Publication 718-CS, Local Sales and Use Tax Rates on Sales and Installations of Commercial Solar Energy Systems Equipment;
  • Publication 718-F, Local Sales and Use Tax Rates on Qualified Motor Fuel, Highway Diesel Motor Fuel, and B20 Biodiesel;
  • Publication 718-R, Local Sales and Use Tax Rates on Residential Energy Sources and Services; and
  • Publication 718-S, Local Sales and Use Tax Rates on Sales and Installations of Residential Solar Energy Systems Equipment.

Publications 718, 718-C, 718-CS, 718-F, 718-R, and 718-S, New York Department of Taxation and Finance, November 2013

Local Rates Increased in Essex, Hamilton and St. Lawrence Counties (Oct. 30, 2013)

The New York Department of Taxation and Finance has announced the following local sales and use tax rate increases, effective December 1, 2013:

  • Essex County’s rate will increase from 3.75% to 4% (the combined state and local tax rate in Essex County will increase from 7.75% to 8%);
  • Hamilton County’s rate will increase from 3% to 4% (the combined state and local tax rate in Hamilton County will increase from 7% to 8%); and
  • St. Lawrence County’s rate will increase from 3% to 4% (the combined state and local tax rate in St. Lawrence County will increase from 7% to 8%).

The new rates apply to all taxable sales, services, deliveries and uses in the respective counties.

ST-13-1, ST-13-2, and ST-13-3, New York Department of Taxation and Finance, October 2013

 

Authorization for Additional Lewis County Tax Increased and Extended (Oct. 2, 2013)

Authorization for Lewis County to impose an additional local New York sales and use tax at the increased rate of 1% is extended through November 30, 2015. Previously, the county was authorized to impose an additional local sales and use tax at the rate of 0.75%, which was scheduled to expire on November 30, 2013. The rate is in addition to the 3% currently authorized for the county.

Ch. 353 (A.B. 7599), Laws 2013, effective December 1, 2013, applicable as noted

 

Listing of Tax Rates for Clothing and Footwear Revised (Feb. 14, 2013)

The New York Department of Taxation and Finance has revised its publication listing local sales and use tax rates on clothing and footwear, effective March 1, 2013. Clothing and footwear worn by humans and costing less than $110 per item or pair are exempt from the state sales and use tax. This exemption does not apply to any locally imposed sales and use tax, unless the county or city elects to provide for it. The revised publication identifies the jurisdictions that have adopted the local exemption, and provides the rates of tax on sales of eligible clothing and footwear in localities that have not adopted the exemption. Specifically, the rate in Madison County and the city of Oneida will be 4%, effective March 1, 2013.

Publication 718-C, New York Department of Taxation and Finance, February 2013

Local Rates on Commercial Solar Energy Systems Equipment Revised (Feb. 14, 2013)

The New York Department of Taxation and Finance has revised its publication listing the local sales and use tax rates for retail sales and installations of commercial solar energy systems equipment, effective March 1, 2013. Retail sales and installations of commercial solar energy equipment are exempt from the 4% state sales and use tax rate and the 3/8% sales and use tax rate imposed in the Metropolitan Commuter Transportation District (MCTD). Beginning March 1, 2013, purchases are exempt from local sales and use taxes only if the jurisdiction specifically enacts the exemption. Specifically, the rate in the city of Ithaca will be 1.5%, and the counties of Broome, Tompkins, and Ulster will provide an exemption for commercial solar energy systems equipment.

Publication 718-CS, New York Department of Taxation and Finance, February 2013

Return to top


Nevada

Nye County Tax Rate Increase Approved (Oct. 15, 2013)

Effective April 1, 2014, the sales and use tax rate for Nye County, Nevada, will increase to 7.60%. The rate is currently set at 7.10%.

Press Release, Nevada Department of Taxation, October 14, 2013

 

Sunset Date of Local School Support Tax Increase Delayed (Jun. 24, 2013)

An increase of 0.35% in the rate of the Nevada local school support tax was scheduled to expire on June 30, 2013. The expiration of the increase has been delayed until June 30, 2015.

Provisions of the bill concerning the modified business tax (TAXDAY, 2013/06/17, S.14) and other tax changes (TAXDAY, 2013/06/17, S.17) are discussed in separate stories.

Ch. 518 (S.B. 475), Laws 2013, effective June 12, 2013

 

Return to top


North Carolina

Tax Reform Bill Passes Legislature (Jul. 18, 2013)

Both houses of the North Carolina Legislature have passed tax reform legislation that, if enacted, would:

  • replace the graduated personal income tax rate with a flat tax;
  • lower the corporation income tax rate;
  • repeal numerous personal income tax modifications and various credits against personal income and corporation income taxes;
  • rename the technology development credit as the research development credit and extend the credit for another two years (through 2015);
  • modify the sales and use tax rates applied to sales of manufactured and model homes and repeal certain sales and use tax exemptions;
  • cap the state gas tax rate; and
  • eliminate the North Carolina estate tax, applicable to the estates of decedents dying after 2012.

Details of the legislation were discussed in a previous story. (TAXDAY, 2013/07/17, S.16)

H.B. 998, as passed by the North Carolina Legislature on July 17, 2013

Governor and Legislative Leaders Reach Deal on Tax Reform Legislation (Jul. 17, 2013)

North Carolina Gov. Pat McCrory and legislative leaders have announced that they have reached agreement on tax reform legislation that, if enacted, would:

  • replace the graduated personal income tax rate with a flat tax;
  • lower the corporation income tax rate;
  • repeal numerous personal income tax modifications and various credits against personal income and corporation income taxes;
  • rename the technology development credit as the research development credit and extend the credit for another two years (through 2015);
  • modify the sales and use tax rates applied to sales of manufactured and model homes and repeal certain sales and use tax exemptions;
  • cap the state gas tax rate; and
  • eliminate the North Carolina death tax, applicable to the estates of decedents dying after 2012.

Notably absent from the final budget deal are any changes to the corporation business franchise and privilege taxes.

Personal Income Tax Changes

If enacted, the legislation would:

  • replace the graduated personal income tax rates with a flat tax of 5.8% during the 2014 tax year and 5.75% for post-2014 tax years (currently the personal income tax rates range from 6% to 7.75%);
  • increase the standard deduction amount to $15,000 for joint filers (currently $6,000), $12,000 for heads of household (currently, $4,400), and $7,500 for single taxpayers and married taxpayers filing separately (currently $3,000);
  • limit itemized deductions to charitable deductions, personal residence interest, and real property taxes, but cap the deduction amounts for personal residence interest and real property taxes at $20,000. There would be no limit on charitable deductions; and
  • repeal the personal exemption and numerous other deductions, including deductions for net business income, severance wages, certain retirement benefits, contributions to the Parental Savings Trust Fund of the State Education Assistance Authority, fire fighters, rescue squad workers, educator expenses, and compensation for erroneous conviction and imprisonment. Other deductions, including the deduction for Social Security benefits, would be retained.

Except as noted, these changes would be effective beginning with the 2014 tax year.

Corporation Income Tax Rate

The bill would also reduce the corporate income tax rate from 6.9% to 6% in 2014 and to 5% in 2015. The rate would be further reduced to 4% during the 2016 tax year and to 3% for post-2016 tax years provided that specified revenue growth targets are reached.

Income Credit Changes

The bill would increase the personal income tax child care credit from $100 to $125 for joint filers making up to $40,000, but repeal the following credits:

  • construction of dwelling units for handicapped persons credit;
  • child care and certain employment-related expenses credit;
  • certain real property donations credit;
  • charitable credit for nonitemizers;
  • conservation tillage equipment credit;
  • gleaned crops credit;
  • disabled persons credit;
  • credit for tax paid on certain federal retirement benefits (credit or partial refund);
  • credit for property taxes paid on farm machinery;
  • poultry composting facility construction credit;
  • interactive digital media credit;
  • education expenses credit;
  • savings association supervisory fee credit; and
  • credit for reduced telephone charges for low-income users.

Sales and Use Tax Changes

The legislation also would, if enacted, include the following changes to sales and use tax provisions:

  • increase the sales and use tax rate on manufactured homes from 2% to the general rate of 4.75% effective January 1, 2014;
  • increase the sales and use tax rate on modular homes from 2.5% to the general rate of 4.75% effective January 1, 2014;
  • exclude the sale of both manufactured and modular homes from the 1% local sales and use tax effective January 1, 2014;
  • effective January 1, 2014, repeal exemptions for: (1) nutritional supplements sold by a chiropractic physician at his office to a patient as part of the patient’s treatment plan; (2) meals and food products served to students in dining rooms regularly operated by state or private educational institutions or student organizations; and (3) sales of newspapers by newspaper street vendors, newspaper carriers making door-to-door deliveries, and in vending machines; and
  • effective upon passage, extend the sunset dates from January 1, 2014, to January 1, 2016, for sales and use tax refunds available to passenger air carriers, motorsports teams or sanctioning bodies, and professional motorsports teams.

Former versions of the bill included different provisions. (See TAXDAY, 2013/06/04, S.28TAXDAY, 2013/06/12, S.13, and TAXDAY, 2013/07/08, S.22)

H.B. 998, proposed conference committee substitute reported to North Carolina Senate and House, July 15, 2013; Press Release,Office of North Carolina Governor Pat McRory, July 15, 2013

Return to top


North Dakota

Local Tax Changes Announced (Oct. 16, 2013)

The following local North Dakota sales and use tax changes will be effective January 1, 2014.

The city of Crosby will increase its maximum tax refund cap from $50 to $75 per sale.

The city of Hazen will increase its sales, use, and gross receipts tax rate from 1% to 1.5%.

The cities of Rolette and Tower City will each increase its sales, use, and gross receipts tax rate from 1% to 2%.

Letter to North Dakota Sales, Use and Gross Receipts Tax Permit Holders, North Dakota Office of State Tax Commissioner, October 31, 2013

 

Local Tax Changes Announced (Jul. 18, 2013)

The following local North Dakota sales and use tax changes will be effective October 1, 2013.

The city of Crosby will increase its sales, use, and gross receipts tax rate from 2% to 3%.

The city of Lidgerwood will increase its sales, use, and gross receipts tax rate from 1% to 2%.

Letter to North Dakota Sales, Use and Gross Receipts Tax Permit Holders, North Dakota Office of State Tax Commissioner, July 31, 2013 

Return to top


Ohio

Tax Rates by Post Office Released (Sep. 12, 2013)

The Ohio Department of Taxation has released an updated chart of sales tax rates by post office, which shows the total county and transit authority sales tax rates of most municipalities. The chart includes Erie County’s rate change to 7.25% that takes effect October 1, 2013.

2013 Rate Changes (Fourth Quarter), Ohio Department of Taxation, September 10, 2013

 

Local Tax Rate Changes Announced (Jul. 26, 2013)

The Ohio Department of Taxation has released local sales and use tax charts in order to reflect the imposition of the state sales tax rate change from 5.5% to 5.75% effective September 1, 2013.

Tax Rates & Changes, Ohio Department of Taxation, July 25, 2013

 

Budget Bill Increases Sales Tax Rate, Creates New Deduction, and Makes More Tax Changes (Jul. 2, 2013)

Ohio Gov. John R. Kasich has signed the fiscal year 2014-2015 state budget, which contains various tax changes including the following sales and use, personal income tax, and commercial tax (CAT) changes.

Sales and Use Tax

Beginning September 1, 2013, the state sales tax rate increases from 5.5% to 5.75%. The legislation also advises that effective January 1, 2014, specified digital products provided for permanent or less than permanent use are taxable, regardless of whether continued payment is required.

The governor also vetoed a section of the bill that would have added affiliate and click-through nexus provisions. Details of the bill were previously reported. (TAXDAY, 2013/06/10, S.19 and TAXDAY, 2013/04/22, S.23)

Personal Income Tax

The legislation creates a new Ohio personal income tax deduction for individuals receiving business income as a sole proprietor or as an owner of a pass-through entity. The deduction is equal to 50% of business income included in the taxpayer’s federal adjusted gross income and not otherwise deducted in computing Ohio taxable income and to the extent apportioned to Ohio. The deduction is limited to $125,000 per taxpayer per year, or $62,500 for spouses who file separately and who each report business income. The deduction may first be applied to taxable years that begin in 2013 and is not available to estates, trusts, or pass-through entities.

Starting with taxable years beginning in or after 2013, investors in a pass-through entity on whose behalf the entity has filed a composite return and paid tax may file a personal income tax return and claim the refundable credit for taxes the entity paid on the investor’s behalf.

The legislation clarifies that nonresident taxpayers and pass-through entities petitioning the Tax Commissioner for alternative apportionment must submit their request in writing with a timely filed return or amended return.

Commercial Activity Tax

The legislation creates a new exclusion from the CAT for the receipts of agricultural commodity handlers licensed by the Department of Agriculture from the sale of agricultural commodities.

Beginning July 1, 2014, the CAT as it applies to receipts from the sale or exchange of motor fuel is replaced with a new tax, the motor fuel receipts tax (MFRT). The MFRT is similar to the CAT, but is based solely on receipts from one sale or exchange of motor fuel and is imposed on motor fuel suppliers. The MFRT is measured by the gross receipts that a supplier receives from the first transaction in which motor fuel is sold for delivery to a location in Ohio. Gross receipts, for MFRT purposes, generally includes all amounts received from the transaction, without deduction for the cost of the goods sold or the supplier’s expenses. The rate will be 0.65% of the supplier’s gross receipts. While this is a much higher rate than the CAT rate of 0.26%, the MFRT is created with the idea of only taxing motor fuel once. The CAT may apply to multiple transactions.

Governor John R. Kasich vetoed a bill section that would have raised the maximum amount a taxpayer could claim in a single year for the historic rehabilitation tax credit from $5 million to $10 million. The governor also vetoed proposed changes to the new markets tax credit that would have, among other things, eliminated the requirement that a taxpayer receive a federal new markets tax credit to qualify for the state credit.

H.B. 59, Laws 2013, generally effective 91 days after filing with the Secretary of State, applicable as noted; Bill Analysis, Ohio Legislative Service Commission

Return to top


Oklahoma

Local Rate Change Announced (Nov. 13, 2013)

Effective January 1, 2014, the local sales and use tax rate for Kingfisher County, Oklahoma, increases by 0.5% from 0.75% to 1.25%. Other local sales and use tax rate changes taking effect on January 1 were previously reported. (TAXDAY, 2013/09/10, S.15TAXDAY, 2013/09/26, S.14TAXDAY, 2013/10/10, S.22)

Rates and Codes for Sales, Use, and Lodging Tax, Oklahoma Tax Commission, November 12, 2013

 

Local Rate Change Announced (Oct. 10, 2013)

Effective January 1, 2014, the local sales and use tax rate for the city of Beaver, Oklahoma, increases from 2% to 3%. Other local sales and use tax rate changes taking effect on January 1 were previously reported. (TAXDAY, 2013/09/10, S.15TAXDAY, 2013/09/26, S.14)

New Rates and Effective Dates, Oklahoma Tax Commission, October 9, 2013

 

Local Rate Changes Announced (Sep. 10, 2013)

The following local sales and use tax rate changes take effect in Oklahoma on January 1, 2014:

  • The city of Texhoma imposes a new use tax at a rate of 3%.
  • The city of Woodward increases its sales and use tax rate 0.5% from 3.5% to 4%.
  • The city of Yale increases its sales and use tax rate 0.5% from 3.5% to 4%.

Local sales and use tax rate changes taking effect on October 1, 2013, were previously reported. (TAXDAY, 2013/07/09, S.41TAXDAY, 2013/07/23, S.8TAXDAY, 2013/07/30, S.21)

Rates and Codes for Sales, Use, and Lodging Tax, Oklahoma Tax Commission, September 9, 2013

 

Local Rate Change Announced (Jul. 30, 2013)

Effective October 1, 2013, the city of Wetumka, Oklahoma, increases its sales and use tax rate by 1% from 4% to 5%. Other local sales and use tax rate changes taking effect on October 1 were previously reported. (TAXDAY, 2013/07/09, S.41TAXDAY, 2013/07/23, S.8)

Rates and Codes for Sales, Use, and Lodging Tax, Oklahoma Tax Commission, July 29, 2013

 

Local Rate Change Corrected (Jul. 23, 2013)

Effective October 1, 2013, the city of Broken Bow, Oklahoma, decreases its sales and use tax rate by 0.125% from 2.375% to 2.25%. Broken Bow had recently decreased its sales and use tax rate to 2.375% in May. (TAXDAY, 2013/04/16, S.31) A previous story based on erroneous information reported that the Broken Bow sales and use tax rate would decrease by 0.107% from 2.357% to 2.25% on August 1, 2013. Other local sales and use tax rate changes taking effect on October 1, 2013, were previously reported. (TAXDAY, 2013/07/09, S.41)

Rates and Codes for Sales, Use, and Lodging Tax, Oklahoma Tax Commission, July 22, 2013

 

Local Rate Change Announced (Jul. 17, 2013)

Effective August 1, 2013, the city of Broken Bow, Oklahoma, decreases its sales and use tax rate by 0.107% from 2.357% to 2.25%. Broken Bow had recently raised its local sales and use tax rate to 2.357% in May. (TAXDAY, 2013/04/16, S.31) Other local sales and use tax rate changes effective on July 1, 2013, and October 1, 2013, were previously reported. (TAXDAY, 2013/05/02, S.21TAXDAY, 2013/07/09, S.41)

Rates and Codes for Sales, Use, and Lodging Tax, Oklahoma Tax Commission, July 16, 2013

 

Local Rate Changes Announced (Jul. 9, 2013)

The following local sales and use tax rate changes take effect in Oklahoma on October 1, 2013:

  • The city of McCurtain increases its sales tax rate 1% from 2.5% to 3.5%.
  • The city of Sallisaw increases its sales and use tax rate 0.5% from 3.5% to 4%.

Rates and Codes for Sales, Use, and Lodging Tax, Oklahoma Tax Commission, July 8, 2013

Return to top


Oregon

SST Conformity Bills With Accompanying Income Tax Changes All Died in Committee (Jul. 12, 2013)

Multiple bills that were introduced in the Oregon Legislature that would have imposed a sales and use tax that would have conformed to the Streamlined Sales and Use Tax (SST) Agreement have died in committee. Provisions to reduce the personal income tax rate, create and amend income tax credits, and enact a property tax exemption were also contained in the bills. The bills were all very similar in nature, and one of the bills was previously reported upon introduction. (TAXDAY, 2013/03/29, S.34)

H.B. 3074, H.B. 3188, S.B. 675, and S.B. 824, Laws 2013, all died in committee upon adjournment of the Oregon Legislature on July 8, 2013

Return to top


Pennsylvania

Department to Report on Implementation of Remote Seller Legislation, Other Changes Enacted (Jul. 11, 2013)

Pennsylvania Gov. Tom Corbett has signed a tax bill that makes sales and use tax changes, including adding an exemption on aircraft parts, changing the sales tax license appeal period, extending a tax rate increase in Philadelphia, and requiring a plan for implementation of federal remote seller legislation.

Federal Remote Seller Legislation

If federal legislation authorizing states to require remote sellers to collect tax is enacted, the Secretary of Revenue must publish notice of such legislation in the Pennsylvania Bulletin. Within 90 days of publication, the Independent Fiscal Office, in conjunction with the Department of Revenue, must complete a report outlining plans for implementation of the legislation, including the amount and source of state funds needed, the amount of revenue expected, legal and practical issues concerning collection and enforcement, proposed draft legislation, and a detailed timetable of tasks that must be completed for full implementation on an estimated start date.

Aircraft Parts Exemption

Effective October 7, 2013, an exemption applies to the sale or use of aircraft parts, services to aircraft, and aircraft components. For purposes of the exemption, “aircraft” includes a fixed-wing aircraft, powered aircraft, tilt-rotor or tilt-wing aircraft, glider, or unmanned aircraft.

Sales Tax License Appeals

Effective July 9, 2013, an appeal of a sales tax license refusal, suspension, or revocation must be filed within 30 days (previously, 90 days) of the date of the notice.

Philadelphia

Authorization for Philadelphia to impose an additional 1% sales and use tax, which was scheduled to expire on July 1, 2014, has been extended indefinitely.

Credit Repeals

Effective July 9, 2013, the call center credit and the coal waste removal and ultraclean fuels credit are repealed. According to the fiscal note for H.B. 465, the call center credit was substantially under-utilized, and the coal waste removal credit, which had expired, was never utilized.

Income tax provisions (TAXDAY, 2013/070/11, S.20) and other tax provisions (TAXDAY, 2013/070/11, S.19) are reported separately.

H.B. 465 Laws 2013, effective as noted

Return to top


Rhode Island

No rate changes have been published.
Return to top


South Carolina

Florence County Capital Projects Tax Re-imposed (Dec. 2, 2013)

The South Carolina Department of Revenue has announced that voters in Florence County have passed a referendum to re-impose the 1% capital projects sales and use tax effective May 1, 2014. The current tax expires April 30, 2014.

ReveNews, South Carolina Department of Revenue, November 27, 2013

Return to top

 


South Dakota

No rate changes have been announced.

Return to top


Tennessee

No rate changes have been announced.

Return to top


Texas

Local Rate Changes for First Quarter 2014 Announced (Dec. 4, 2013)

The following Texas local sales and use tax rate changes take effect January 1, 2014.

New City Tax

The following city has adopted a city sales and use tax:

Richland Springs (San Saba County), 1.25% (8%).

Increased City Taxes

The following cities have increased their local taxes for economic and industrial development or municipal street maintenance and repair purposes, resulting in the city rate noted and the combined (state, county, city, and special purpose district) rate shown in parentheses:

Hawk Cove (Hunt County), 1.25% (8.25%).

Lone Star (Morris County), 1.5% (8.25%).

Los Indios (Cameron County), 1.75% (8%).

Special Purpose District Tax

The following special purpose district (SPD) local sales and use tax rates are imposed.

Hawk Cove Municipal Development District (0.25%).

Zavala County Assistance District (0.5%).

Tax Rate Changes Effective January 1, 2014, Texas Comptroller of Public Accounts, December 2, 2013

 

Local Rate Changes for Fourth Quarter 2013 Announced (Sep. 4, 2013)

The following Texas local sales and use tax rate changes take effect October 1, 2013.

Increased City Taxes

The following cities have increased their local taxes for economic and industrial development, municipal street maintenance and repair, or property tax relief purposes, resulting in the city rate noted and the combined (state, county, city, and special purpose district) rate shown in parentheses:

Breckenridge (Stephens County), 2% (8.25%).

Bryson (Jack County), 1.5% (7.75%).

Claude (Armstrong County), 1.5% (7.75%).

Krum (Denton County), 2% (8.25%).

Lakeside (Tarrant County), 2% (8.25%).

Lavon (Collin County), 1.75% (8%).

Odem (San Patricio County), 1.75% (8%).

Olton (Lamb County), 2% (8.25%).

Petersburg (Hale County), 1.5% (8.25%).

Riesel (McLennan County), 1.25% (8%).

Rising Star (Eastland County), 1.75% (8.25%).

Sachse (Collin County), 1.75% (8%).

Sachse (Dallas County), 1.75% (8%).

Stockdale (Wilson County), 1.75% (8%).

Wheeler (Wheeler County), 1.75% (8%).

Abolished City Taxes

The following cities have abolished their additional local tax for economic and industrial development or municipal street maintenance and repair, resulting in the city rate noted and the combined (state, county, city, and special purpose district) rate shown in parentheses:

Presidio (Presidio County), 1.5% (8.25%).

Reno (Parker County), 1% (7.75%).

Reno (Tarrant County), 1% (7.25%).

Trophy Club (Denton County), 1.75% (8.25%).

Trophy Club (Tarrant County), 1.75% (8.25%).

White Deer (Carson County), 1.75% (8%).

Special Purpose District (SPD) Tax

The following special purpose district (SPD) local sales and use tax rates are imposed.

Azle Municipal Development District (0.5%).

Bertram Municipal Development District (0.25%).

Caldwell Hays Emergency Services District No. 1 (0.5%).

Cross Roads Municipal Development District (0.25%).

Harris County Emergency Services District No. 4 (1%).

Harris County Emergency Services District No. 4-A (2%).

Harris County Emergency Services District No. 9 (1%).

Harris County Emergency Services District No. 20 (1%).

Harris County Emergency Services District No. 29 (1%).

Hays County Emergency Services District No. 3 (1.5%).

Hays County Emergency Services District No. 3-A (0.5%).

Hays County Emergency Services District No. 8 (0.5%).

Hays County Emergency Services District No. 8-A (1.5%).

Montgomery County Emergency Services District No. 12 (0.5%).

Montgomery County Emergency Services District No. 12-A (1%).

Montgomery County Emergency Services District No. 12-B (2%).

Presidio Municipal Development District (0.5%).

Rising Star Municipal Development District (0.25%).

Travis County Emergency Services District No. 8 (0.75%).

Travis County Emergency Services District No. 8-A (1.75%).

Travis County Emergency Services District No. 12 (0.5%).

Travis County Emergency Services District No. 12-A (2%).

Travis County Emergency Services District No. 14 (1%).

Trophy Club Crime Control and Prevention District (0.25%).

Tax Rate Changes Effective October 1, 2013, Texas Comptroller of Public Accounts, September 3, 2013

 

Tax Rates on Mixed Beverages Modified (Jun. 19, 2013)

Texas has enacted legislation regarding taxes on mixed beverages that decreases the rate imposed and provides for other changes. The legislation lowers the gross receipts tax on mixed beverages from 14% to 6.7%. The legislation also exempts “mixed beverages, ice, or nonalcoholic beverages and the preparation or service of these items” from the limited sales, excise, and use tax and imposes a new 8.25% sales tax on all such items. Lastly, the legislation makes changes to tax information permittees may include on each sales invoice, billing, service check, ticket, or other receipt to a customer for the purchase of such an item.

H.B. 3572, Laws 2013, effective January 1, 2014

 

Local Rate Changes for Third Quarter 2013 Announced (Jun. 6, 2013)

The following Texas local sales and use tax rate changes take effect July 1, 2013.

Increased City Tax

The following city has imposed an additional city sales and use tax for municipal street maintenance and repair, resulting in the city rate noted and the combined state, county, and city rate shown in parentheses:

Granite Shoals (Burnet County), 1.25% (7.5%).

Reduced City Tax

The following city has reduced its local tax for economic and industrial development, resulting in the city rate noted and the combined state, county, and city rate shown in parentheses:

Cedar Hill (Dallas County), 1.875% (8.25%);

Cedar Hill (Ellis County), 1.875% (8.25%);

Special Purpose District (SPD) Tax

The following special purpose district (SPD) local sales and use taxes are imposed.

Cedar Hill Crime Control and Prevention District (0.125%).

Natalia Municipal Development District (0.5%).

Tax Rate Changes Effective July 1, 2013, Texas Comptroller of Public Accounts, June 4, 2013

Return to top


Utah

Escalante Will Impose Resort Communities Tax (Nov. 27, 2013)

Effective January 1, 2014, Escalante (Garfield County), Utah, will impose a resort communities tax at the rate of 1.1%.

Tax Bulletin No. 10-13, Utah State Tax Commission, November 2013

 

Local Rate Changes Announced (Oct. 24, 2013)

Several Utah localities will impose or increase local sales and use taxes effective January 1, 2014. Escalante City will impose a 1.1% resort tax. Centerville City and Heber City will both increase their municipal energy taxes to 6%.

Release, Utah State Tax Commission, October 23, 2013

 

Rate Schedules Updated (Sep. 5, 2013)

The Utah State Tax Commission has updated its sales and use tax rate schedules to reflect rate changes effective October 1, 2013. Local rate changes effective October 1, 2013, were previously reported. (TAXDAY, 2013/08/22, S. 15)

Releases, Utah State Tax Commission, September 4, 2013

 

Cities to Impose and Increase Various Local Tax Rates (Aug. 22, 2013)

Several cities in Utah will either impose or increase various local sales and use tax rates, effective October 1, 2013. Tropic (Garfield County) will impose the municipal energy sales and use tax at the rate of 6%. Tropic will also begin imposing the municipal telecom license tax of 3.5%. Kanab (Kane County) will increase its municipal energy sales and use tax rate from 3% to 6%. Cedar City (Iron County) will impose the municipality transient room tax at the rate of 1%, bringing the total transient room tax rate in Cedar City to 5.25%. Brian Head (Iron County) also will impose the municipality transient room tax at 1%, bringing the total transient room tax rate in Brian Head to 5.25%. In addition, Brian Head will increase its resort communities tax from 1% to 1.1%.

Tax Bulletin No. 6-13, Utah State Tax Commission, August 2013; Tax Bulletin 7-13, Utah State Tax Commission, August 2013; Tax Bulletin 8-13, Utah State Tax Commission, August 2013; Tax Bulletin 9-13, Utah State Tax Commission, August 2013

Return to top


Vermont

No rate changes have been announced.

Return to top


Virginia

No rate changes have been announced.

Return to top


Washington

Lodging Tax Guide Updated (Nov. 25, 2013)

The Washington Department of Revenue has released its guide on lodging taxes to reflect rate changes effective January 1, 2014. The tourism promotion area (TPA) charge in Kennewick, Richland, and Pasco will increase from $1.50 to $2.00 per room per night of stay. This charge applies to lodging facilities having 40 or more rooms. Also, lodging businesses located in Newcastle, but outside the regional transit authority (RTA) boundary, will report using the following codes:

  • lodging businesses with 60 or more rooms will report using code 4336;
  • lodging businesses with 59 or fewer rooms will report using code 4036.

Lodging Information Rates and Changes, Washington Department of Revenue, November 22, 2013

 

Correction: Kittitas County Motor Vehicle Rental Rate Announced (Nov. 7, 2013)

The Washington Department of Revenue has announced that effective January 1, 2014, Kittitas County will increase the sales tax rate on the rental of motor vehicles by 1%, for a total combined rate of 14.9%. [A previous story incorrectly indicated the total combined rate.]

Local Sales Tax Change Notices, Washington Department of Revenue, October 31, 2013; Email, Washington Department of Revenue, November 5, 2013

 

Local Tax Rate Guides Updated (Aug. 26, 2013)

The Washington Department of Revenue has issued local sales and use tax publications listing the local rates effective October 1, 2013, through December 31, 2013. Taxpayers are reminded that beginning October 1, 2013, the Skagit County Public Transportation Benefit Area (PTBA) boundary is increasing and will include an area around Big Lake. Also, the following municipalities have imposed annexations effective October 1, 2013: Richland, Ridgefield, Coulee City, Langley, Roslyn, Toledo, Tonasket, Sultan, Tumwater, Bellingham, and Tieton. Taxpayers are reminded that effective January 1, 2014, businesses making retail sales of prepaid wireless telephone services must collect and remit enhanced 911 wireless tax.

Local Sales, Use Tax Rates and Changes and Car Dealers and Leasing Companies Local Sales & Use Tax Rate Changes, Washington Department of Revenue, August 23, 2013

 

Skagit County Public Transportation Benefit Area Changes Boundaries (Aug. 19, 2013)

The Washington Department of Revenue has announced that effective October 1, 2013, the Skagit County Public Transportation Benefit Area (PTBA) has revised its boundaries for sales and use tax purposes. As a result, businesses must collect the appropriate rate of sales tax of 8.2% for retail sales and services within the area. Persons or businesses within a portion of Unincorporated Skagit County that reported to 2900 will report to location code 2929. The notice includes a map that defines the new boundary of the PTBA.

Local Sales Tax Change Notice, Washington Department of Revenue, August 16, 2013

 

Aberden, Stanwood Rates to Increase (Jun. 11, 2013)

The Washington Department of Revenue has reminded taxpayers that beginning July 1, 2013, the local sales and use tax rate in Aberdeen will increase 0.13% to 8.53%. The local rate in Stanwood will increase 0.2% to 8.8%.

News Release, Washington Department of Revenue, June 7, 2013

Return to top


West Virginia

Guidance Provided on Municipal Taxes (Oct. 3, 2013)

The West Virginia State Tax Department reminds taxpayers of the municipal sales & service and use taxes that took effect on October 1, 2013, in the cities of Charleston, Harrisville, Quinwood, and Wheeling, and provides further guidance regarding the municipal taxes in general. The department advises taxpayers that the municipal taxes are reported and remitted at the same time as state-level sales & service and use taxes using the same forms. Also, a municipality’s sales & service and use tax is sourced by destination, meaning the tax must be collected if the customer takes possession of (or uses) the merchandise in the municipality, or if the service is performed in the municipality. Details concerning the municipal taxes that took effect on October 1 were previously reported. (TAXDAY, 2013/05/30, S.39TAXDAY, 2013/06/07, S.33TAXDAY, 2013/09/09, S.25)

Administrative Notice 2013-24, West Virginia State Tax Department, October 1, 2013

 

Special District Excise Tax Return Released (Oct. 2, 2013)

The West Virginia State Tax Department has released Form WV/rtL002 (Special District Excise Return, Monongalia County – University Town Center). The form is effective for periods beginning October 1, 2013. The tax is imposed at a rate of 6% and applies to taxable sales of tangible personal property and services. Sales of food and food ingredients are exempt from the tax. Details concerning the authorization of the University Town Center tax as part of the Morgantown Tax Increment Financing Bill were previously reported. (TAXDAY, 2013/05/02, S.28)

Form WV/rtL002, West Virginia State Tax Department, October 2013

 

Local Rate Changes Announced (Sep. 9, 2013)

The following municipal sales & service and use tax rate changes take effect in West Virginia on October 1, 2013:

  • The town of Harrisville begins imposing a municipal sales & service and use tax at a rate of 1%, resulting in a 7% combined state and local consumers’ sales & service and use tax rate.
  • The city of Wheeling begins imposing a municipal sales & service and use tax at a rate of 0.5%, resulting in a 6.5% combined state and local consumers’ sales & service and use tax rate.

As previously reported, also on October 1, the city of Charleston and the town of Quinwood each begin imposing a municipal sales & service and use tax at rates of 0.5% and 1%, respectively. (TAXDAY, 2013/05/30, S.39TAXDAY, 2013/06/07, S.33)

Notice, West Virginia State Tax Department, September 6, 2013

 

Tax on Grocery Food Phased Out Completely on July 1 (Jul. 2, 2013)

Gov. Earl Ray Tomblin reminds West Virginians that as of July 1, 2013, state and local sales and use taxes do not apply to sales or uses of “food and food ingredients” (grocery food). A phaseout of the imposition of sales and use taxes on food and food ingredients began in 2006. State and local sales and use taxes continue to apply to sales and uses of soft drinks, prepared food, food sold in a heated state, food sold with eating utensils provided by the seller, and food sold through vending machines.

Press Release, West Virginia Gov. Earl Ray Tomblin, July 1, 2013

 

Quinwood to Impose Local Tax (Jun. 7, 2013)

The town of Quinwood, West Virginia, begins imposing a municipal sales & service and use tax at a rate of 1% on October 1, 2013. This tax is in addition to the 6% consumers’ sales & service and use tax imposed by the state. As a result, the total tax rate imposed on nonexempt sales of tangible personal property and taxable services in Quinwood is 7% as of October 1, 2013. Because destination-based sourcing rules apply, the 7% combined rate for Quinwood applies if the customer takes possession of the merchandise in Quinwood or if the service is performed in Quinwood. Businesses are required to collect the town’s municipal tax from customers on taxable sales unless the customer provides an exemption certificate or a direct pay permit number. Collected taxes must be remitted to the West Virginia State Tax Department on Form WV/CST-200CU (Combined Sales & Use Tax Return). This form can be filed using MyTaxes on the State Tax Department’s website.

Notice, West Virginia State Tax Department, June 6, 2013

Return to top


Wyoming

Local Rate, Vendors Who Act as Contractors, and Charges by Outdoor Guides Discussed (Oct. 2, 2013)

A Wyoming Department of Revenue newsletter announces a local sales tax rate change, discusses the tax responsibilities of vendors who act as contractors, and clarifies the tax treatment of various charges by outdoor guides, outfitters, and dude ranches.

Local Rate Change

Effective October 1, 2013, the Crook County sales and use tax rate decreased from 6% to 5%. As a result, the combined sales, use, and lodging tax rate for Crook County fell to 7%. To date, the department has not been notified of any local rate change taking effect January 1, 2014.

Vendors Who Act as Contractors

Wyoming allows a vendor who sells items and also acts as a contractor to purchase materials from its suppliers on a wholesale for resale basis, that is, without paying sales tax, and to determine the tax consequence at the time that the materials are removed from its tax-free inventory.

For instance, a plumbing supply store may sell plumbing fixtures, rethread pipe for customers, and install plumbing fixtures as a contractor. If a customer purchases a new faucet, the vendor will charge sales tax on the retail price and report and remit the tax on its sales tax return. If a customer brings in a length of pipe for rethreading, the store will charge sales tax on the taxable service of rethreading pipe and report and remit that tax on its sales tax return.

If a customer hires the store to install new toilets and shower fixtures and unclog a drain in the customer’s home, the business will be a contractor performing services on real property. When the business removes the necessary fixtures and other materials and supplies from its inventory to complete the services, it will owe tax on the cost of those items and remit the tax on the same sales tax return used to report retail sales.

After the contractor completes the services, the invoice presented to the customer should not contain a line item of sales tax. Rather, the contractor should embed the tax along with overhead, insurance, etc. Even if the contractor separates labor charges from charges for materials, there should not be a line item of sales tax on an invoice given to a customer for a service to real property.

Trip Guides, Outfitters, Dude Ranches

Charges for the skill and direction provided by a guide on a fishing, hunting, or horseback trip are exempt from sales tax because such services are considered a professional service. Charges for meals, snacks, and equipment rentals are taxable. Lodging services provided by a guide or outfitter, including placement of tents, snow shelters, base camps, or other temporary structures that are dismantled or abandoned after use, are exempt from lodging tax but subject to sales tax. Lodging services provided by a dude ranch, hotel, motel, etc., are subject to both sales tax and lodging tax.

If nontaxable and taxable charges are separately stated on the invoice or bill of sale, each item will maintain its own tax consequence. However, if a lump-sum bill is presented without separately stating the taxable and nontaxable charges, then the entire amount is taxable.

Taxing Issues, Wyoming Department of Revenue, Vol. 16, Quarter 3, September 2013

 

Local Rate, Gratuities, Digital Code, Software, Computer Services Discussed (Jul. 9, 2013)

A Wyoming Department of Revenue newsletter announces a local sales tax rate change and discusses the taxability of gratuities, digital code, and computer hardware, software, and services.

Crook County Rate DecreasedEffective October 1, 2013, the Crook County sales and use tax rate will decrease from 6% to 5%. As a result, the combined sales, use, and lodging tax rate for Crook County will be 7%, effective October 1, 2013.

Mandatory Gratuities

Beginning July 1, 2013, gratuities are not taxable, whether offered voluntarily by the purchaser or invoiced by the seller (Ch. 60 (H.B. 111), Laws 2013). Formerly, mandatory gratuities were considered taxable as part of the sales price paid for meals. (TAXDAY, 2013/02/21, S.27)

Taxability of Digital Code

Digital code is considered a specified digital product and is taxed the same as the specified digital product to which it is related. For example, an Xbox Live 1600 Points Online Game Code Card is considered digital code. These cards provide the purchaser with a code to purchase TV shows and movies, download and update games, and download new songs and workouts. Because the purchaser receives permanent use of the specified digital product, the card is subject to sales tax. These types of cards are taxable at the time the card is purchased, and not when the purchaser utilizes the card.

Computer Hardware and Software

Computer hardware and prewritten computer software are tangible personal property and subject to sales tax. Prewritten computer software is considered to be tangible personal property whether it is purchased as discs, on a load-and-leave basis, via Internet download, or some other means.

Hiring a service provider to install prewritten computer software is a taxable event because the service involves a repair, alteration, or improvement to tangible personal property. The service provider should invoice the customer for any materials used as well as for installation labor charges. In Wyoming, installing updates, upgrades, and patches, either manually executed or pushed for auto-execute, is considered to be altering the existing code and therefore results in a repair or alteration, which is subject to sales tax.

Taxable Computer Services

Other computer services subject to sales tax include the following: (1) setting up operating system and software programs; (2) creating or replacing/removing shortcuts; (3) adding or removing mailboxes and software programs; (4) configuration setting changes, such as reconfiguring maintenance settings; (5) rearranging files; (6) adding print and scan capabilities; (7) updating network connections; (8) adding or removing drivers/programs for software and hardware changes and system efficiency; (9) virus removal services; (10) malware removal; and (11) defragmentation and similar services.

Services performed by remotely accessing a customer’s computer do not alter the tax consequence of the service. Sales tax on services performed is assigned/based on the location where the customer receives the service. If a customer brings a computer to a service provider’s shop for repair, tax would be collected at the rate in effect in the county where the shop is located. If a repair service is provided by remotely accessing the customer’s computer, tax would be assigned or based on the rate in effect in the county where the customer’s computer is located.

Taxing Issues, Wyoming Department of Revenue, Excise Tax Division, Vol. 16, Quarter 2, June 2013

Return to top


Canada

Quebec

Currently, the Governments of Canada and Quebec (including all their departments and ministries and certain crown corporations, boards, commissions and agencies) do not pay each other’s sales taxes. However, beginning April 1, 2013, the Government of Canada will begin to pay the QST in addition to the GST/HST that it currently pays and the Government of Quebec will begin to pay the GST/HST in addition to the QST on taxable supplies that it purchases. Questions relating to the payment of the QST by Government of Quebec or Government of Canada entities should be referred to Revenu Québec.

P.E.I.

Effective April 1, 2013, HST at the rate of 14% will apply to most goods and services that are currently subject to the GST in P.E.I. The Government of P.E.I.  (including all its departments and ministries and crown corporations, boards, commissions and agencies) will continue to pay GST or HST, depending on the place of supply, on its purchase of taxable supplies.

British Columbia

Effective April 1, 2013, the HST in British Columbia will be replaced by the GST at the rate of 5% and the provincial sales tax (PST). The Government of British Columbia (including all its departments and ministries and crown corporations, boards, commissions and agencies) will continue to pay the GST or HST, depending on the place of supply, on its purchase of taxable supplies.

Excise GST/HST News, No. 87, Winter 2013

Return to top


Legal Disclaimer: This publication is designed to distribute general tax information as a free service to clients and friends of our firm. The information contained herein is not for resale. Applicable laws and regulations may vary by state and your specific facts or circumstances. Due to the ever-changing nature of laws and regulations, there may be omissions, delays or inaccuracies in the information contained in this newsletter. Therefore, the information herein is not to be considered tax advice nor a substitute for consulting with professionals who are familiar with your particular factual situation. No client, advisory, fiduciary or professional relationship is implied or established. Please contact a Peisner Johnson consultant to discuss the impact of this information on your particular situation. © 2012 Sales tax rate source: Used by permission from CCH INC Tax Research Network Subscription Service & RIA CHECKPOINT News Headlines Subscription Service. All Rights Reserved.



© 2014 Peisner Johnson. All rights reserved. Website programming by blue sky designs.



Privacy Policy