Tax & Accounting Blog

December Sales and Use Tax Rate Changes

Indirect Tax, ONESOURCE, Sales and Use Tax November 27, 2012

December did not have a lot of changes, but we did implement new auto rental authorities and/or rates throughout several more states this month. Below you can reference a selection of the changes that took effect in December 2012:

Rate Changes:

Alabama: Dallas County 1.5% (Sales & Use), 0.75% (Agricultural and Auto), 1.25% (Manufacturing) – RDS has changed the Agricultural, Auto, and Manufacturing rates again since the December release, and those changes will be implimented in the next update.

Colorado: Fort Collins 0% (Seller’s Use and Manufacturing Seller’s Use).

Illinois: Villa Park 1.5% (Food & Beverage).

Kentucky: 6.0% (State Auto Consumer’s Use).

Oklahoma: Locust Grove 3% (Sales & Use).

South Dakota: 3.0% (State Auto Consumer’s Use).

Tennessee: Millington 0.5% (Sales & Use and Manufacturing).

New Auto Rental Authorities and/or Rates For:

Arkansas, Connecticut, DC, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Nebraska, Nevada, New Jersey, New York, North Dakota, Oregon, Pennsylvania, South Dakota, U.S. Virgin Islands, West Virginia, and Wisconsin.