Tax & Accounting Blog

April 2013 Sales and Use Tax Rate Changes

Indirect Tax, ONESOURCE, Sales and Use Tax April 15, 2013

There were a lot of sales and use tax rate changes for the second quarter. Among those changes and additions for April 1, 2013 are:

New Levies

Arkansas: Coal Hill 1.0%; Gum Springs 1.0%; Junction City 1.0%; McRae 1.0%; Strong 1.0%.

California: 22 new districts.

Illinois: Cook County (use tax only) 1.25%.

Kansas: Lane County 1.0%; Oberlin 1.5%; Severy 1.0%; Stafford 1.0%; 5 new districts.

Louisiana: Terrebonne Parish Levee and Conservation Dist. 0.5%.

Minnesota: Cloquet 0.5%; Marshall 0.5%; Medford 0.5%.

Missouri: 12 new districts.

Nebraska: Arlington 1.5%; Cairo 1.0%; Cordova 1.0%; Franklin 1.0%; Murray 1.0%.

North Carolina: Triangle Transit Authority District 0.5%.

North Dakota: South Heart 2.0%; Ward County 0.5%.

Oklahoma: Paradise Hill 3.0%.

Texas: 1 new district.

West Virginia: Rupert 1.0%.

Rate Changes

Alabama: Carbon Hill 3.0%; Carbon Hill Police Jurisdiction 1.5%; Jemison (sales tax only) 4.0%; Jemison Police Jurisdiction (sales tax only) 2.0%; Margaret (sales tax only) 4.0% & (use tax only) 1.0%; Margaret Police Jurisdiction (sales tax only) 2.0% & (use tax only) 0.5%; Selma 4.5%; Selma Police Jurisdiction 2.25%.

Alaska: Seldovia (sales tax only) 4.5%; Sitka 6.0%; Skagway 5.0%; Whittier 5.0%.

Arkansas: Dermott 2.5%; Devalls Bluff 3.0%; Garland County 1.5%; Independence County 2.0%; Ola 2.0%.

Georgia: Pike County Educational 1.0%; Rockdale County Educational 0.0%; Treutlen County Special Purpose 1.0%.

Kansas: Abeline 1.1%; Augusta 2.0%; Hays 1.75%; Marysville 1.6%; Mission 1.625%; Norton 1.25%; Osage 1.5%; Riley County 1.0%.

Minnesota: Hermantown 1.0%.

Missouri: Boone County (sales tax only) 1.375%; Boonville (sales tax only) 2.0%; Concordia (sales tax only) 2.25%; Gerald (sales tax only) 2.5%; Jackson (sales tax only) 2.0%; Johnson County 2.25%; Lake Ozark (sales tax only) 2.75%; Moniteau County (sales tax only) 1.75%; Sarcoxie (sales tax only) 2.5%; 2 district changes.

Nebraska: Alma 2.0%; Bennington 1.5%; Sargent 1.5%; Verdigre 1.5%; Waterloo 2.0%.

North Carolina: Edgecombe County 2.25%; Greene County 2.25%.

North Dakota: Crosby 2.0%; Stanley 1.5%; Tioga 2.5%.

Oklahoma: Blaine County 0.75%; Carter County 0.75%; Coal County 2.0%; Healdton 4.0%; Johnston County 1.5%; Locust Grove 4.0%; Moore 3.75%; Payne County 0.813%; Pontotoc County 0.875%; Stephens County 0.70%; Tahlequah 3.25%.

Texas: Baird 2.0%; Freer 1.75%; Ivanhoe 1.25%; Krum 1.5%; Lyford 2.0%; Nevada 1.5%; San Antonio 1.25%; Yorktown 1.25%.

Utah: Centerfield 1.1%; Gunnison 1.4%; Mayfield 1.1%; Park City 1.6%; Park City East 1.6%.

Washington: Castle Rock TBD 1.4%; Converse County 2.0%; Cowlitz County 1.2%; Fremont County 1.0%; Kalama 1.2%; Kelso 1.5%; La Conner 1.8%; Longview 1.5%; Lynden 2.2%; Mill Creek 3.1%; Okanogan City 1.3%; Olympia 2.3%; Sedro Woolley 1.8%; Sweetwater County 2.0%; Woodland 1.3%.

Sales Tax Holiday

Missouri: From 19 April 2013 through 25 April 2013 Missouri, and the participating locals, are having a “Show-Me-Green” sales tax holiday. The sales tax holiday applies to both business and non-business purchases of qualified Energy Star appliances.