Tax & Accounting Blog

December 2010 Sales and Use Tax Rate Changes

Indirect Tax, VAT Tax Rates November 30, 2010

Per usual, December proved to be a fairly light month for sales and use tax rate changes. We have a couple of state changes and one sales tax holiday. We expect to see many changes in various states for January 2011, so stay tuned for those. All changes below relate to sales and use tax unless otherwise noted.

Rate Changes:

Alabama
Tallahassee: 1.5% Automotive Sales and Use Rate enacted and an increase from 3.0% to 4.0% Rental Sales and Use Tax.

Tallahassee Police Jurisdiction: Enacted Automotive Sales and Use Tax of 0.75% and increase of Rental Sales and Use Tax from 1.5% to 2.0%.

New York
Chautauqua County: Sales and Use Tax decrease from 3.75% to 3.5%
Sales Tax Holiday:

Alaska
Skagway: This sales tax holiday was enacted in November; however, this sales tax holiday was not finalized at the time of our November Sales and Use Tax Rate Changes blog. The sales tax holiday runs from 26 November 2010 to 28 February 2011 and includes the purchase of all tangible personal property (no limit). Note this sales tax holiday does not include services.