Tax & Accounting Blog

July 2014 Sales & Use Tax Rate Update

Blog, Indirect Tax, ONESOURCE, Sales and Use Tax June 29, 2014

utah tangible personal propertyBecause July is a quarterly month as well as a mid-year point, the amount of sales and use tax activity within the 50 states is heavy this month. Listed below are rate changes effective July 1 2014.

 

RATE CHANGES

ALABAMA:

  • CASTLEBERRY 3%
  • CASTLEBERRY (AGRICULTURAL ) 3%
  • CASTLEBERRY, CITY SALES/USE TAX (MANUFACTURING ) 3%
  • CASTLEBERRY, CITY RENTAL TAX (RENTAL ) 3.0%
  • CASTLEBERRY, CITY RENTAL TAX (AUTOMOTIVE RENTAL ) 3%
  • CASTLEBERRY, CITY RENTAL TAX (LINEN RENTAL ) 3%
  • AL – CASTLEBERRY, POLICE JURISDICTION, CITY SALES/USE TAX 1.5%
  • AL – CASTLEBERRY, POLICE JURISDICTION, (AGRICULTURAL) 1.5%
  • AL – CASTLEBERRY, POLICE JURISDICTION, (MANUFACTURING) 1.5%
  • AL – CASTLEBERRY, POLICE JURISDICTION, CITY RENTAL TAX 1.5%
  • AL – CASTLEBERRY, POLICE JURISDICTION, (AUTOMOTIVE RENTAL) 1.5%
  • AL – CASTLEBERRY, POLICE JURISDICTION,(LINEN RENTAL) 1.5%
  • EVA 2%
  • FALKVILLE (AUTOMOTIVE) 0.75%
  • FALKVILLE, (MANUFACTURING) 0.75%
  • FALKVILLE POLICE JURISDICTION,(AUTOMOTIVE) 0.375%
  • FALKVILLE POLICE JURISDICTION,  (MANUFACTURING) 0.375%
  • GRAYSVILLE,  4.0%
  • PARRISH,  4.0%
  • PARRISH POLICE JURISDICTION, 2%

ARIZONA:

  • ELOY, (GROCERY) 0%
  • PEORIA, (GROCERY) 1.6%
  • TEMPE,RENTAL (RENTAL) 2%
  • TEMPE, 2%
  • TEMPE,(COMMERCIAL LEASE) 2%

ARKANSAS:

  • CALHOUN, (CONSUMER)  Tiered Rate: 2.5%; Invoice Amount up to $2500.00
  • CALHOUN, 2.5%
  • CALHOUN,  (MAX TAX) Tiered Rate: 2.5%; Item Amount up to $2500.00
  • SEARCY, Tiered Rate: 1.5%; Invoice Amount up to $2500.00
  • SEARCY, 1.5%
  • SEARCY,(MAX TAX), Tiered Rate: 1.5%; Item Amount up to $2500.00
  •  STUTTGART, Tiered Rate: 3.0%; Invoice Amount up to $2500.00
  • STUTTGART, 3%
  • STUTTGART TAX (MAX TAX), Tiered Rate: 3.0%; Item Amount up to $2500.00
  • YELL, Tiered Rate: 2.0%; Invoice Amount up to $2500.00
  • YELL,
    2%
  • YELL, (MAX TAX) Tiered Rate: 2.0%; Item Amount up to $2500.00

CALIFORNIA:

  • STATE SALES/USE TAX (DIESEL FUEL) 8.25%
  • STATE SALES/USE TAX (MANUFACTURING) 2.3125%1

ILLINOIS:

  • BATAVIA (DUPAGE CO),  1%
  • BATAVIA (KANE CO),  1%
  • CARBONDALE (JACKSON CO),  2.25%
  • CARBONDALE (WILLIAMSON CO), 2.25%
  • CARPENTERSVILLE 2%
  • FOREST PARK 1%
  • FRANKLIN PARK 1%
  • LEBANON 0.5%
  • SPARTA 1%
  • TINLEY PARK (WILL CO) 0.75%
  • WINFIELD 0.5%

KANSAS:

  • GRANDVIEW PLAZA 2%
  • LEAVENWORTH 2%
  •  LIBERAL 1.5%
  • WINFIELD 1.4%

LOUISIANA:

  • LAFOURCHE PARISH, LAW ENFORCEMENT  1.2%
  • UNION PARISH, SCHOOL BOARD 3%

MISSOURI:

  • COLLINS COMMUNITY IMPROVEMENT DISTRICT 0%
  • MEMPHIS 1%
  • MERAMEC AMBULANCE DISTRICT  0.5%
  • SALISBURY 1.375%
  • SCOTLAND 1.25%

NEW MEXICO:

  • CATRON (RESERVE) 0.4375%
  • CATRON 0.5625%
  • CIBOLA (GRANTS)  0.9375%
  • CIBOLA (LAGUNA PUEBLO) 1.4375%
  • CIBOLA (MILAN) 0.9375%
  • CIBOLA (NAVAJO NATION) 1.4375%
  • CIBOLA  1.4375%
  • CIMARRON 2.0625%
  • CITY OF LAS CRUCES TID 1.9375%
  • ESPANOLA (RIO ARRIBA CO)  2.4375%
  • ESPANOLA (SANTA FE CO)  2.4375%
  • – ESPANOLA/OHKAY OWINGEH PUEB (RIO ARRIBA CO) 2.4375%
  • ESPANOLA/SANTA CLARA GRANT (RIO ARRIBA CO)  2.4375%
  • ESPANOLA/SANTA CLARA GRANT (SANTA FE CO) 2.4375%
  • LAS CRUCES 1.9375%
  • MORA (WAGON MOUND) 0.8125%
  • MORA 1.1875%
  • OTERO (ALAMOGORDO) 0.6875%
  • OTERO (CLOUDCROFT) 0.6875%
  • OTERO (TULAROSA)  0.6875%
  • OTERO 1.0625%

NEW YORK:

  • ALBANY SD (NONRES)  3%
  • BATAVIA SD(NONRES)  3%
  • COHOES SD 3%
  • GLEN COVE SD (NONRES)  3%
  • GLOVERSVILLE SD (NONRES) 3%
  •  GLOVERSVILLE SD (OUTSIDE CL NONRES) 3%
  • HORNELL SD (INSIDE CLNONRES)  2.5%
  • HORNELL SD (NONRES) 2.5%
  • HUDSON SD,  (NONRES) 3%
  • JOHNSTOWN SD (INSIDE CL IN FULTON CO NONRES) 3%
  • JOHNSTOWN SD (MONTGOMERY CO NONRES)  3%
  • JOHNSTOWN SD (OUTSIDE CL IN FULTON CO NONRES) 3%
  • – LACKAWANNA SD (NONRES) 3%
  • LOCKPORT (NIAGARA CO), NONRES 0%
  • LONG BEACH SD, (NONRES) 3%
  • MIDDLETOWN SD (ORANGE CO NONRES) #%
  • MOUNT VERNON SD (NONRES)  3%
  • MOUNT  (NONRES) 3%
  • NEW ROCHELLE SD,3%
  • NEWBURGH SD  3%
  • NEWBURGH SD 3%
  • NIAGARA CO 3%
  • NIAGARA FALLS SD 3%
  • OGDENSBURG SD 3%
  • ORANGE CO 0%
  • PEEKSKILL SD 3%
  • PORT JERVIS 0%
  • RENSSELAER SD  3%
  • SCHENECTADY SD 3%
  • TROY SD, 3%
  • UTICA SD 3%
  • WATERTOWN SD 3%
  • WATERVLIET SD 3%
  • WHITE PLAINS SD #%

NORTH DAKOTA:

  • MICHIGAN CONSUMER: Tiered Rate: 2.0%; Invoice Amount up to $1250.00
  • MICHIGAN 2%
  • MINOT 2%
  • VELVA, CONSUMER: Tiered Rate: 1.0%; Invoice Amount up to $2500.00
  • VELVA 1%

OKLAHOMA:

  • ADAIR 1.75%
  • BROKEN BOW 3%
  • HASKELL 2%
  • HULBERT 4%
  • JENNINGS  4%
  • PAULS VALLEY 4.5%
  • TULSA (OSAGE CO) 3.1%
  • TULSA (TULSA CO) 3.1%
  • TULSA (WAGONER CO) 3.1%
  • TULSA 0.917%

SOUTH DAKOTA:

  • ROSCOE 2%

TENNESSEE:

  • BLOUNT: Tiered Rate: 2.75%; Item Amount up to $1600.001
  • BLOUNT  2.75%
  • BLOUNT, (SERVICES) 2.75%
  • BLOUNT,  (MANUFACTURING)  2.75%

TEXAS:

  • BARTLETT 1.5%
  • NEW BERLIN 1.25%

UTAH:

  • EAST CARBON (PRIOR 2014) 0%
  • EAST CARBON (GROCERY SALES AND USE TAX) 0%
  • SUNNYSIDE (PRIOR 2014) 0%
  • SUNNYSIDE (GROCERY) 0%

VIRGINIA:

  • STATE SALES (AUTOMOTIVE) 4.05%

WISCONSIN:

  • LAKE DELTON 1.25%
  • WISCONSIN DELLS 1.25%

SALES TAX HOLIDAY:

  • Mississippi – 7/25/2014 – 7/26/2014: $99.99 or less per item (Non-Business Purchases of Clothing and Footwear)
  • Puerto Rico – 7/12/2014 – 7/13/2014: NO LIMIMIT (Purchases of school uniforms and school supplies)