Tax & Accounting Blog

July 2013 Sales & Use Tax Rate Changes

Indirect Tax, ONESOURCE, Sales and Use Tax June 27, 2013

July is usually the busiest or second busiest month of the year for tax changes. Among the changes for July 1, 2013 are:

New Levies

Arkansas: Pangburn 1.0%.

California: Atwater Public Safety (ATWS) 0.5%.

Illinois: Calhoun County Public Safety 0.75%; Oregon 1.0%; 8 new districts.

Kansas: 6 new districts.

Louisiana: 2 new districts.

Missouri: 8 new districts.

Nebraska: Platte Center 1.5%.

New Mexico: Valencia (Rio Communities) 0.875%.

Oklahoma: Foster 4.0%.

Texas: 2 new districts.

Virginia: 2 new districts.

Rate Changes

Alabama: Andalusia 3.5%; Chelsea 4.0%; Chelsea 3.0% (rental taxes); Eufaula 3.5%; Eufaula 3.0% (rental taxes); Heath 2.0%; Woodland 3.0% (sales tax only).

Arizona: Kingman 2.5% (sales, use, and rental taxes); Tombstone 3.5% (sales and rental taxes only).

Arkansas: State 6.5%; Eureka Springs 2.375%; Jackson County 2.25%; Osceola 0.0%; Searcy 0.5%.

Georgia: Floyd County Special Purpose 0.0%.

Illinois: Carterville 1.5% (sales tax only); Chicago Ridge 1.0% (sales tax only); Hanover Park 0.75% (sales tax only); River Grove 2.0% (sales tax only); Westmont 0.0% (sales tax only).

Iowa: Appanoose County 0.0% (awaiting confirmation); Johnson County 0.0%; Van Buren County 0.0% (awaiting confirmation).

Kansas: State 6.3%; Cowley County 0.25%; Douglass 2.0%; Fredonia 2.5%; Pratt County 1.75%; Trego County 1.5%; 1 district rate change.

Louisiana: Rayville 1.5%; Sterlington 2.0%; Woodworth 2.0%.

Missouri: Bollinger County 1.625% (use tax only); Buchanan County 1.1% (use tax only); Camden County 1.25% (use tax only); Clark 2.0%; Cooper County 1.75% (use tax only); Fayette 1.125% (use tax only); Glasgow 1.75% (use tax only); Howard County 2.625% (use tax only); Huntsville 1.5% (use tax only); Marshall 1.5% (use tax only); Moniteau County 1.0%; Monroe City 2.0% (use tax only); Morgan County 1.0% (use tax only); Perry County 1.875% (use tax only); Perryville 1.875% (use tax only); Pierce City 2.625% (sales tax only); Putnam County 2.0% (use tax only); Randolph County 1.0% (use tax only); Slater 2.0% (use tax only); Sullivan County 2.75% (use tax only); Warren County 1.5% (sales tax only); 3 district rate changes.

Nebraska: Sidney 2.0%.

New Mexico: Anthony 1.375% (sales tax only); Hidalgo County 0.8125% (sales tax only); Mora County 1.0625% (sales tax only); Mora County (Wagon Mound) 0.6875% (sales tax only); Santa Fe County 1.75% (sales tax only); Taos County (Taos Airport) 0.0% (sales tax only).

Oklahoma: Binger 4.0%; Cache 3.75%; Elgin 4.0%; Gotebo 4.0%; Perkins 3.5%; Sayre 5.0%; Stroud 4.0%; Tushka 3.5%; Woodward 1.325%.

South Dakota: Monroe 2.0%; Stratford 2.0%.

Texas: Cedar Hill 1.875%; Granite Shoals 1.25%.

Virginia: State 4.3%.

Washington: Aberdeen 2.03%; Stanwood 2.3%.

West Virginia: State 0.0% (grocery sales and use taxes).

Wyoming: Washakie County 1.0%.

Sales Tax Holiday

Mississippi: The state of Mississippi is having a Back-to-School Sales Tax Holiday July 26th through the 27th. During this time, non-business purchases of clothing & footwear less than $100 per item are tax free. The cities of Crenshaw, Enterprise, and Heidelberg have opted not to participate in this holiday.

Puerto Rico: Puerto Rico is having a Back-to-School Sales Tax Holiday from July 15th through the 17th. At this time, purchases of clothing $75.00 or less per item, purchases of computers $750 or less per item, school supplies $50 or less per item, and school related books, supplies, and computer accessories $200 or less per item are exempt from sales tax.