Tax & Accounting Blog

February 2014 Sales & Use Tax Rate Changes

Blog, Indirect Tax, ONESOURCE, Sales and Use Tax February 19, 2014

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Rate Changes

ALABAMA: AL – Excel,  2.0%; AL – Excel,  (Agricultural Sales and Use Tax) 2.0%; AL – Excel,  (Automotive Sales and Use Tax) 2.0%; AL – Excel,  (Manufacturing Sales & Use Tax) 2.0%; AL – Excel Police Jurisdiction, 1.0%; AL – Excel Police Jurisdiction, City (Agricultural Sales and Use Tax) 1.0%; AL – Excel Police Jurisdiction,(Automotive Sales and Use Tax) 1.0%; AL – Excel Police Jurisdiction, (Manufacturing Sales and Use Tax) 1.0%; AL – Flomaton, 4.0%; AL – Flomaton Police Jurisdiction,  2.0%; AL – Munford,  5.0%; AL – Munford,  (Agricultural Sales and Use Tax) 1.0%; AL – Munford, (Manufacturing Sales and Use Tax) 1.0%; Coaling 3.0%; Coaling Police Jurisdiction 1.5%; Eufaula 4.0%

ALASKA: Wasilla, City Sales Tax Tiered Rate: 3.0%; Invoice Amount Up to $500.00.

ARIZONA: Buckeye, City Transaction Privilege Tax Graduated Rate: 3.0%; Item Amount up to $1999.99 per Item 1.1%; Item Amount over $2000.00 per Item; Phoenix, City Transaction Privilege Tax 1.0%

ARKANSAS: Barling 0.0%; Blytheville 1.0%; Crossett 2.25%; Huntsville 2.0%; Lawrence 2.0%; Nevada 2.0%; Paris 1.5%; Vilonia 2.5%

COLORADO: Aspen Park Metropolitan District 0.5%; Boulder 3.56%; Brookside, Fremont County 2.5%; Buckskin Joe, Fremont County 2.5%; Canon City, Fremont County 2.5%; Coal Creek, Fremont County 2.5%; Coaldale, Fremont County 2.5%; Cotopaxi, Fremont County 2.5%; East Canon, Fremont County 2.5%; Firestone, City Sales Tax 3.0%; Firestone City Centre 1.75%; Firestone City Centre 1.5%; Florence, Fremont County 2.5%; Fremont, County Sales Tax 2.5%; Fremont, County Use Tax (Automotive Use Tax) 2.5%; Hillside, Fremont County 2.5%; Howard, Fremont County 2.5%; Lamar 3.0%; Parkdale, Fremont County 2.5%; Penrose, Fremont County 2.5%; Portland, Fremont County 2.5%; Rockvale, Fremont County 2.5%; Rocky Ford 4.0%; Royal Gorge 2.5%; Texas Creek 2.5%; Wellsville 2.5%; Williamsburg 2.5%; Commerce City 4.5%;

DELAWARE: State Rental Tax (Automotive Rental Sales And Use Tax) 1.9914%; State Rental Tax (Rental Sales And Use Tax) 1.9914%

GEORGIA: Baker Educational 0.0%; Twiggs Special Purpose 0.0%

IDAHO: Ketchum 2.0%; Sun Valley 3.0%

ILLINOIS: Champaign 1.5%; Cicero 1.75%; Dolton 0.75%; Melrose Park 1.5%; Sesser 1.25%; Springfield 2.25%; Tilton 2.0%; Tuscola 0.5%; Urbana 1.5%;

IOWA: Black Hawk (Janesville) 0.0%; Linn (Central City) 0.0%; Wapello (Farson) 0.0%; Wapello (Highland Center) 0.0%

KANSAS: Clay Center 2.0%; Parsons 1.5%; Pittsburg 1.75%; Reno (Salt Mine Museum HUTMM) 0.0%; Reno (Salt Mine Museum RENMM) 0.0%; Wellington 1.5%

LOUISIANA: St. John The Baptist Parish 0.5%; Washington Parish 1.33%; Washington Parish 0.66%; Washington Parish 2.33%; Washington Parish 2.33%; Washington Parish, Government (Varnado)  1.33%

MISSOURI: Ashland 2.0%; Bridgeton 1.25%; Chariton 1.875%; Christian 1.5%; Lake St Louis 2.0%; Peculiar 2.5%; Rolla 2.0%; Scott 1.0%; Shelbyville 1.0%; The Shoppes At Stadium Transportation Development District 1.0%

NEBRASKA: Seward 1.5%; Dakota 0.0%

NEW MEXICO: Corrales (Sandoval Co) 2.0625%; Des Moines 1.6875%; Quay (House) 1.0625%; Quay (Logan) 1.0625%; Quay (San Jon), 1.0625%; Quay (Tucumcari), 1.0625%; Quay, County Gross Receipts & Compensating Tax 1.1875%; Roosevelt (Causey) 1.125%; Roosevelt (Dora) 1.125%; Roosevelt (Elida) 1.125%; Roosevelt (Floyd) 1.125%; Roosevelt (Portales) 1.125%; Roosevelt 1.125%; San Juan (Aztec) 0.875%; San Juan (Bloomfield)  0.875%; San Juan (Farmington) 0.875%; San Juan (Navajo Nation) 1.25%; San Juan, County 1.25%

NORTH DAKOTA: Crosby Tiered Rate: 3.0%; Invoice Amount up to $2500.00; Hazen Tiered Rate: 1.5%; Invoice Amount up to $1666.67; Hazen 1.5%; Rolette Tiered Rate: 2.0%; Invoice Amount up to $1250.00; Rolette 2.0%; Tower City Tiered Rate: 2.0%; Invoice Amount up to $1250.00

OHIO: Franklin 1.25%; Putnam 1.25%

OKLAHOMA: Beaver 3.0%; Kingfisher 1.25%; State Sales/Use Tax (New Vehicles – Automotive Sales Tax) 3.25%; State Sales/Use Tax (Used Vehicles – Automotive Sales Tax) 3.25%; Texhoma 3.0%; Woodward 4.0%; Yale 4.0%

SOUTH DAKOTA: Wessington 2.0%

TENNESSEE: Maryville, City Sales/Use Tax (Sales and Use Tax Rates) Tiered Rate: 0.5%; Item Amount up to $1600.00; Maryville, City Sales/Use Tax (Multiple Unit Rates) 0.5%; Maryville 0.5%;

TEXAS: Hawk Cove 1.25%; Los Indios 1.75%; Lone Star 1.5%

WASHINGTON: Arlington TBD 2.3%; Anacortes 2.0%; Bainbridge Island 2.2%; Bremerton 2.2%; Burlington 2.0%; Concrete 2.0%; Hamilton 2.0%; Kitsap County Unincorporated Areas 2.2%; La Conner 2.0%; Lyman 2.0%; Monroe 2.2%; Mount Vernon 2.0%; Mount Vernon (Formerly RDA)  2.0%; Port Orchard 2.2%; Poulsbo 2.2%; Sedro Woolley 2.0%; Skagit County Unincorporated 1.6%

New Authorities

ALABAMA: Heflin 205 Improvement District 3.0%; Heflin 205 Improvement District (Agricultural Sales Tax) 0.25%; Heflin 205 Improvement District (Automotive Sales Tax) 0.5%; Heflin 205 Improvement District,(Manufacturing Sales Tax) 0.25%; Heflin (205 Improvement Dist),(Use Tax) 3.0%; Heflin (205 Improvement Dist),  (Agricultural Use Tax) 0.25%; Heflin (205 Improvement Dist),  (Automotive Use Tax) 0.5%; Heflin (205 Improvement Dist), (Manufacturing Use Tax) 0.25%; Vincent, City Rental Tax 4.0%; Vincent, City Rental Tax (Automotive Rental Sales and Use Tax) 1.0%

ARKANSAS: Portland 1.0%

COLORADO: Blue River 2.5%; Lakewood (Belmar PIF) 1.0%

ILLINOIS: Boone County School 1.0%; Carlinville 1.0%; Christian County School 1.0%; Countryside Center Business District 1.0%; Douglas County School 1.0%; Du Quoin Business District 0.5%; Gallatin County Public Safety 1.0%; Hamel Business District 1.0%; Hardin County Public Safety 1.0%; Henry County School 1.0%; Jerome 1.0%; Lebanon 0.25%; Livingston County School 1.0%; Mercer County School 1.0%; Moweaqua (Christian) Business District 1.0%; Moweaqua (Shelby) Business District 1.0%; North Seminary St Business District 1.0%; State Route 50/Larry Power Rd Business District 1.0%; State Street Business District 1.0%; Three Springs At Shiloh Business District 0.5%; Williamsville 0.5%; Winfield 0.25%

KANSAS: Garden City Stone Development CID (GARC1) 1.0%; Hutchinson (HUTRN SMM Area 2014) 0.75%; Kansas City Metropolitan Avenue CID (KANC7) 1.0%; Reno (Renco SMM Area 2014) 1.5%; Shawnee Plaza TDD (SHATD) 1.0%

LOUISIANA: Cheneyville 1.0%; St. Landry Parish, Road District No 1 2.0%; Winn Parish, Sheriff 0.5%

MINNESOTA: Olmsted 0.25%; Rice 0.5%; State Motor Vehicle 6.5%

MISSOURI: Christian County Emergency Services District 0.25%; Downtown Excelsior Springs Commercial Community Imp District 0.75%; Eagles Landing Community Improvement District 1.0%; Kelly Town Plaza Community Improvement District 1.0%; Ozora Community Improvement District 1.0%; St Charles Rock Road Community Improvement District 1.0%; Sullivan Marketplace Community Improvement District 1.0%; Shoal Creek Pkwy/N Oak Trafficway Transportation Dev Dist 1.0%; West Clay Extension Community Improvement District, 1.0%

NEW MEXICO: Rio Communities 0.375%; Sandoval (Pueblo de San Ildefonso) 1.125%; Santa Fe (Pueblo de San Ildefonso) 1.75%; Stonegate Communities TIDD 2.3125%

OKLAHOMA : State Used Vehicle Sales/Use Minimum Tax $20.00

SOUTH DAKOTA: Mellette 2.0%; New Effington 2.0%; Pukwana 2.0%

TEXAS: Hawk Cove Municipal Development District 0.25%; Richland Springs 1.25%; Zavala County Assistance District 0.50%

UTAH: Escalante, City Resort Community 1.1%

WASHINGTON: Kittitas, County Rental Tax (Automotive Rental Sales and Use Tax) 1.0%; Newcastle (Non-RTA) 2.1%