Tax & Accounting Blog

April Sales & Use Tax Rate Changes

Indirect Tax, Sales and Use Tax March 23, 2011

The end of Q1 2011 brought plenty of sales and use tax rate changes throughout the US. Several states introduced new rate levies as well. You can reference some of those changes effective 1 April 2011 below:

New Levies

Arkansas: Delight 1.0%
California: 14 new districts ranging from 0.25% to 1.0%
Kansas: Logan 1.0%, 3 new districts ranging from 1.0% to 2.0%
Missouri: 12 new districts ranging from 0.5% to 1.0%
Nebraska: Arcadia 1.0%, Maywood 1.5%, Ponca 1.5%, Springfield 1.5%, Waverly 1.0%
North Dakota: Max 1.0%
Texas: 5 new districts ranging from 0.25% to 2.0%

Rate Changes

Alabama: Altmore 4.0% sales tax only, Altmore police jurisidiction 2.0% sales tax only, Brilliant 3.0%, Brilliant police jurisdiction 1.5%, Kinsey 4.0% use tax only, Kinsey police jurisdiction 2.0% use tax only, Mentone 3.0%, Mentone police jurisidiction 1.5%, Talladega 5.0%, Talladegga police jurisdiction 2.5%
Alaska: Seldovia 4.5%, Sitka 6.0%, Skagway 5.0%, Whittier 5.0%
Arkansas: DeValls Bluff 2.0%, Drew County 2.5%, Guy 2.0%, Lake City 1.0%
Georgia: Upson County special purpose 0.0%, Wheeler County special purpose 1.0%
Kansas: Allen 1.25%, Auburn 1.5%, Clay Center 1.5%, Fredonia 1.5%, Gove County 1.75%, Grandview Plaza 2.0%, Hamilton County 1.0%, Leawood 1.125%, Pittsburg 1.25%, Sublette 1.25%, Sumner County 0.5%
Missouri: Creve Couer 0.75%, Gilman City 1.5%, Jackson 1.75%, Linn Creek 2.5%
Nebraska: Alma 1.5%, Crete 1.5%, Fullerton 1.5%, Hastings 1.5%, Humphrey 1.5%, Plymouth 1.5%
North Dakota: Cass County 0.5%, Williston 1.0%
Oklahoma: Chickasha 3.75%, Choctaw 4.25%, Comanche 4.0%, Fort Towson 3.5%, LeFlore County 1.5%, Macomb 3.0%, Okmulgee County 1.25%, Weleetka 4.0%
Texas: Caney City 2.0%, Coffee City 1.5%, Littlefield 2.0%, Martindale 1.25%, Morgan’s Point Resort 1.5%, Three Rivers 1.25%
Utah: Richfield 1.4%
Washington: Jefferson County Unincorporated Areas 2.2%, Port Townsend 2.2%
Wyoming: Goshen 1.25%, Sweetwater 2.0%, Washakie 2.0%

Sales Tax Holidays

Missouri is having their “Show Me Green” sales tax holiday on all purchases of Energy Star appliances $1,500.00 or less per item. This holiday will take place from 19 April 2011 through 25 April 2011. Please visit the Missouri state website to note the list of participating locals.

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