Tax & Accounting Blog

July Sales & Use Tax Rate Changes

Indirect Tax, ONESOURCE, Sales and Use Tax June 28, 2012

There are quite a few changes effective for Q3 2012, as well as three sales tax holidays taking place this month. Below you can reference a selection of the standard sales and use tax changes taking effect as of July:

New Levies

Arkansas: Salesville 1.0%
California: Fort Bragg CV Starr Center (FBSS) City 0.5%; Santa Clara VTA Bart Op and Maint (SVTB) County 0.125%
Colorado: Lakeside City Center (PIF) 0.6%; 2 new districts
Illinois: Bartonville 0.5%; Bushnell 0.5%; Crest Hill 1.0%; Johnson County (Public Safety) 0.5%; Kildeer 0.5%; Northfield 0.75%; Saline County (School) 1.0%; 4 new districts
Kansas: Cimarron 1.25%; 1 new district
Louisiana: Athens 1.0%; Lincoln Parish (Sheriff) 0.25%; 2 new districts
Missouri: 9 new districts
North Dakota: Surrey 2.0%
Nebraska: Clearwater 1.5%
South Dakota: Peever 2.0%
Vermont: Wilmington (Local Option) 1.0%

Rate Changes

Arkansas: Batesville 2.0%; Blytheville 2.0%; Crossett 2.75%; Lincoln 2.0%; Pike County 2.0%; Plumerville 2.0%
California: State Deisel Fuel Rate 8.42%
Colorado: Assn Camp (Larimer Co) 0.6%; Bellvue (Larimer Co) 0.6%; Berthoud (Larimer Co) 0.6%; Campion (Larimer Co) 0.6%; Drake (Larimer Co) 0.6%; Estes Park (Larimer Co) 0.6%; Fort Colins (Larimer Co) 0.6%; Glen Haven (Larimer Co) 0.6%; Glendevey (Larimer Co) 0.6%; Johnstown (Larimer Co) 0.6%; Laporte (Larimer Co) 0.6%; Larimer County 0.6%; Livermore (Larimer Co) 0.6%; Loveland (Larimer Co) 0.6%; Masonville (Larimer Co) 0.6%; Pinewood Springs (Larimer Co) 0.6%; Red Feather Lakes (Larimer Co) 0.6%; Timnath (Larimer Co) 0.6%; Virginia Dale (Larimer Co) 0.6%; Wellington (Larimer Co) 0.6%; Windsor (Larimer Co) 0.6%
Georgia: Dade (Educational) 1.0%
Iowa: Adair County (Casey) 0.0%
Illinois: Creve Couer 1.0%; Elgin (Cook Co) 1.25%, Elgin (Kane Co) 1.25%; Mount Vernon 1.5%; Niles 1.25%; Oak Forest 1.0%; Oak Lawn 0.75%; Plainfield (Kendall Co) 1.5%; Plainfield (Will Co) 1.5%; Tuscola 1.0%
Kansas: Frontenac 1.25%; Wellington 1.75%
Louisiana: Church Point 2.0%; Crowley 2.5%; Donaldsonville 2.5%; West Feliciana Parish (School Board) 3.0%; 1 district change
Missouri: Barry County 1.375%; Butler 2.0%; Green County 1.125%; Noel 2.125%; Willard 2.5%; 1 district change
Nebraska: Shelton 0.0%
New Mexico: Artesia 2.0625%; Otero County 0.8125%; Alamogordo (Otero Co) 0.4375%; Cloudcroft (Otero Co) 0.4375%; Tularosa (Otero Co) 0.4375%; Taos County 1.5%; Picuris Pueblo (Taos Co) 1.5%; Questa (Taos Co) 1.0%; Questa Airport (Taos Co) 1.5%; Red River (Taos Co) 1.0%; Taos (Taos Co) 1.0%; Taos Airport (Taos Co) 1.5%; Taos Pueblo (Taos Co); Taos Ski Valley (Taos Co) 1.0%; Tierjas 1.5%
Nevada: White Pine County 0.875%
North Dakota: Fargo 1.5%
Ohio: Richland County 1.5%
Oklahoma: Cherokee County 1.75%; Delaware County 1.4%; Garvin County 0.75%; Morris; 4.0%
South Carolina: Greenwood County (Capital Projects) 0.0%
Tennessee: State Grocery Rate 5.25%
Washington: Ferndale 2.2%; Tacoma 3.0%; Walla Walla 2.4%; Wenatchee 1.8%
West Virginia: State Grocery Rate 1.0%; 1 district change

Sales Tax Holidays

Alabama: This year Alabama will be offering its first Severe Weather Preparedness Sales Tax Holiday during the month of July, running the weekend of the 6th through the 8th.  At this time, severe weather supplies $60 or less per item, and other supplies such as portable generators $1000 or less per item are free from tax.  Local authorities have the option to participate, partially participate, or not participate in the holiday.

Mississippi: The state of Mississippi is having a Back-to-School Sales Tax Holiday July 27th through the 28th. 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 13th through the 15th.  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.

Remember to reference your state and local revenue websites for more detailed tax information regarding July and Q2 2012.