Tax & Accounting Blog

January 2014 Sales & Use Tax Rate

Indirect Tax, ONESOURCE, Sales and Use Tax January 15, 2014

January Sales tAx

Rate Changes

Alabama: Excel 2.0%; Excel Police Jurisdiction 1.0%; Flomation 4.0%; Flomation Police Jurisdiction 2.0%; Munford 5.0%; Munford 1.0%    (For Agricultural and Manufacturing); Coaling 3.0%; Coaling Police Jurisdiction 1.5%; Eufaula 4.0%.

Alaska: Wasilla Tiered Rate 3.0% Invoiced Amount up to $500.00.

Arizona:  Buckeye Graduated Rate: 3.0%; Item Amount up to $1999.99 per Item; Phoenix 1.0%.

Arkansas: Barling 0.0%; Blytheville Tiered Rate: 1.0%; Invoice Amount up to $2500.00 ( For Consumer Use Tax); Blytheville 1.0% (for Sales and Use Tax) ; Blytheville Tiered Rate: 1.0%; Item Amount up to $2500.00 ( (Max Tax – Sales Tax & Max Tax – Seller’s Use Tax); Crosett Tiered Rate 2.25%; Invoice Amount up to $2500.00 (for Consumer’s Use Tax); Croseet 2.25% (For Sales tax & Seller’s Use Tax); Crossett  Tiered Rate: 2.25%; Item Amount up to $2500.00 (For Max Tax – Sales Tax & Max Tax – Seller’s Use Tax); Huntsville Tiered Rate: 2.0%; Invoice Amount up to $2500.00 (For Consumer’s Use Tax); Huntsville 1.0% ( For Sales Tax & Seller’s Tax); – Huntsville Tiered Rate: 2.0%; Item Amount up to $2500.00 Tax (Max Tax – Sales Tax & Max Tax – Seller’s Use Tax); Lawrence Tiered Rate: 2.0%; Invoice Amount up to $2500.00 (For Consumer’s Use Tax); Lawrence 2.0% (For Sales Tax & Seller’s Use Tax); Lawrence Tiered Rate: 2.0%; Item Amount up to $2500.00 (For Max Tax – Sales Tax & Max Tax – Seller’s Use Tax) ; – Nevada Tiered Rate: 2.0%; Invoice Amount up to $2500.00 (For Consumer’s Use Tax); Nevada 2.0% (For Sales Tax & Seller’s Use Tax); Nevada Tiered Rate: 2.0%; Item Amount up to $2500.00 Tax (Max Tax – Sales Tax & Max Tax – Seller’s Use Tax); Paris Tiered Rate: 1.5%; Invoice Amount up to $2500.00 (For Consumer’s Use Tax); Paris 1.5% (Sales Tax & Seller’s Use Tax);  Paris Tiered Rate: 1.5%; Item Amount up to $2500.00 (For Max Tax – Sales Tax & Max Tax – Seller’s Use Tax); Vilonia Tiered Rate: 2.5%; Invoice Amount up to $2500.00 (For Consumer’s Use Tax); Vilonia 2.5% ( For Sales Tax & Seller’s Tax); Vilonia Tiered Rate: 2.5%; Item Amount up to $2500.00 (For Max Tax – Sales Tax & Max Tax – Seller’s Use Tax)

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

Delaware: State Rental Tax 1.9914%.

Georgia:  Baker Educational 0.0%; Twiggs Special Purpose 0.0%.

Idaho: Ketchum 2.0%; Sun Valley 3.0%; Hailey 4.0%.

Iowa: Black Hawk (Janesville) 0.0%; Linn (Central City), County LOST 0.0%; Wapello (Farson), County LOST 0.0%.

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%.

Kansas: Clay Center 2.0%; Parsons 1.5%; Pittsburg 1.75%; Reno 0.0% (For Salt Mine Museum HUTMM), County Sales/Use Tax); Wellington 1.5%.

Louisiana: St. John The Baptist Parish 0.5%; Washington Parish 1.33%; Washington Parish Government ( In 4th Ward, Outside Bogalusa) 2.33%); Washington Parish, Government (Unincorporated Areas)  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%; Shlebyville 1.0%; St Joseph 2.875%; The Shoppes at stadium Transportation Development District 1.0%.

Nebraska: Seward 1.5%; Daokta 0.0%.

New Mexico: Corrales 2.0625%; Des Moines 1.6875%; Quay 1.0625%; Quay County Gross Receipts & compensating 1.1875%; Roosevelt 1.125%; San Juan 0.875%; San Juan (Navajo Nation) 1.25%; San Juan, County Gross Receipts & Compensating 1.255.

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% ( For Sales Tax and Seller’s Use Tax); Rolette Tiered Rate: 2.0%; Invoice Amount up to $1250.00; Rolette 2.0% ( Sales Tax and Seller’s Use Tax).; Tower City Tiered Rate: 2.0%; Invoice Amount up to $1250.00; Tower City 2.0% (For Sales Tax and Seller’s Use Tax).

Ohio: Franklin 1.25%; Putnam 1.25%.

Oklahoma: Beaver 3.0%; Kingfisher 1.25%; State 3.25 (Rate effective 1 November 2009. Rate applies in lieu of state and local sales taxes); Texhoma 3.0%; Woodward 4.0%; Yale 4.0%; Picher 0.0%.

South Dekota: Wessington 2.0%.

Texas:  Hawk Cov 1.25%; Los Indios 1.75%; Lone Star 1.55.

Washington: Aar;omgtpm TBD 2.3%; Anacortes 2.0%; Bainbridge Island 2.2%; Bremerton 2.2%; Burlington 2.0%; Concrete 2.0%; Hamilton 2.0%; Kitsap 2.2%; La Conner 2.0%; Lyman 2.0%; Monroe 2.2%; Mount Vernon 2.0%, Port Orchard 2.2%; Poulsbo 2.2%; Sedro Wooley 2.0%; Skagit 1.6%.

New Authorities

Alabama: Heflin 205 Improvement District 3.0%; Heflin 205 Improvement District 0.25% (For Agricultural Sales Tax); Heflin 205 Improvement District 0.5% (For Automotive Sales Tax); Heflin 205 Improvement District 0.25% (For Manufacturing Sales Tax); Vincent 4.0% ( For Rental Sales and Use Tax); Vincent 1.0% (For Automotive Rental Sales and use tax).
Louisiana: Saline 1.0%