Tax & Accounting Blog

July Sales & Use Tax Rate Changes

Blog, Indirect Tax June 27, 2011

There are quite a few changes as we have reached the halfway point of 2011. Below you can reference a selection of the changes taking effect as of Q3 2011:

New Levies

Georgia:
Towns County Special Purpose 1.0%

Illinois:
Byron 1.0% (sales tax only); Carmi 0.75% (sales tax only); Cherry Valley 1.0% (sales tax only); Fulton 0.75% (sales tax only); Hampton 0.5% (sales tax only); Lake Zurich 0.5% (sales tax only); Lockport 1.0% (sales tax only); Ogden 1.0% (sales tax only); River Forest 1.0% (sales tax only); Riverdale 1.0% (sales tax only); Shorewood 1.0% (sales tax only); Worth 1.0% (sales tax only); several new districts

Kansas:
Mayetta 1.0%; 3 new districts

Missouri:
4 new districts

South Dakota:
Conde 2.0%; Utica 1.0%

Rate Changes

Alabama:
Helena 4.0%; Helena Police Jurisdiction 2.0%; Satsuma 4.5%; Satsuma Police Jurisdiction 2.25%

Arizona:
Guadalupe 4.0%; Thatcher 2.5%

Connecticut:
State Rate 6.35%

Georgia:
Pike County Special Purpose 1.0%; Towns County Educational 0.0%; Upson County Special Purpose 1.0%

Illinois:
Deer Park 0.25% (sales tax only); Hinsdale 1.0% (sales tax only); Macomb 1.0% (sales tax only)

Iowa:
Cedar (West Branch) 1.0%; Dallas (Bouton) 1.0%; Dallas (Redfield) 1.0%; Madison (Bevington) 1.0%

Kansas:
Cherryvale 2.0%; Fort Scott 1.5%; Geneseo 2.0%; Marion County 1.5%

Louisiana:
Farmerville 2.0%; Washington 1.2%

Minnesota:
Owatonna 0.0%

Missouri:
Licking 2.0%; Mercer County 2.25% (use tax only)

North Carolina:
State Rate 4.75%

North Dakota:
Maddock 2.0%; Minnewaukan 2.0%

Ohio:
Stark County 0.0%

Oklahoma:
Aline 3.0%; Byars 4.0%; Central High 2.0% (use tax only); Chickasha 3.969%; Davidson 4.0%; Fairfax 3.0% (use tax only); Grant County 1.25%; Haskell 1.75%; Healdton 3.25%; Stuart 4.0% (sales tax only)

Texas:
Garrett 1.25%

Utah:
Santaquin 1.8%

Washington:
Ferry County Unincorporated Areas 1.2%; Jefferson County Unincorporated Areas 2.5%; Port Townsend 2.5%; Republic 1.2%

Sales Tax Holidays

Mississippi is having a sales tax holiday on clothing and footwear from 29 July 2011 through 30 July 2011 on non-business purchases of items less than $100.00. Please contact the Mississippi Department of Revenue to obtain more information on a list of participating locations and further details. The Commonwealth of Puerto Rico is also having a back-to-school tax holiday from 15 July 2011 through 17 July 2011 on purchases of various clothing, computers, and school supplies. Please visit the Puerto Rico Departamento de Hacienda for more information. 

For more information regarding these changes I encourage you to visit the jurisdiction websites affecting your business.