Tax & Accounting Blog

October 2014 Sales & Use Tax Rate Update

Indirect Tax, ONESOURCE, Sales and Use Tax September 29, 2014

As we head into the last quarter of the year, there is an enormous surge in sales and use tax rate changes effective October 1, 2014. There are rate changes in over 18 states, which I have listed below. October usually serves as the final push for municipalitiesfall to raise tax revenue for the year. As we come to the end of the year, there will be fewer sales and use changes.

 

Alaska:

  • ANDERSON 6%

Alabama:

  • DETROIT 2%
  • DETROIT AGRICULTURAL 1%
  • DETROIT AUTOMOTIVE 1%
  • DETROIT MANUFACTURING 2%
  • DETROIT POLICE JURISDICTION 1%
  • DETROIT POLICE JURISDICTION AGRICULTURAL 0.5%
  • DETROIT POLICE JURISDICTION MANUFACTURING 1%
  • ENTERPRISE 2.5%
  • ENTERPRISE POLICE JURISDICTION 1.25%
  • PICKENS 4%
  • PICKENS AGRICULTURAL 1.667%
  • PICKENS AUTOMOTIVE 1.667%
  • SARDIS 4%
  • SARDIS POLICE JURISDICTION 2%

ARIZONA:

  • COCONINO (NAVAJO NATION), COUNTY RENTAL  1%
  • COCONINO (NAVAJO NATION), COUNTY TRANSACTION PRIVILEGE 1%
  • COCONINO (NAVAJO NATION), COUNTY TRANSACTION PRIVILEGE TAX(UTILITY 0%
  • COCONINO, COUNTY RENTAL TRANSACTION PRIVILEGE TAX RENTAL 1%
  • COCONINO, COUNTY TRANSACTION PRIVILEGE TAX SALES 1%
  • COCONINO, COUNTY TRANSACTION PRIVILEGE TAX (UTILITY USE 0%
  • FLAGSTAFF,  CITY TRANSACTION PRIVILEGE 1%
  • FLAGSTAFF,  CITY TRANSACTION PRIVILEGE TAX COMMERCIAL LEASE  1%
  • FLAGSTAFF,  CITY RENTAL TRANSACTION PRIVILEGE TAX RENTAL 1%

ARKANSAS:

  • CLEVELAND, COUNTY CONSUMER TAX – TIERED RATE: 3.25%; INVOICE AMOUNT UP TO $2500.00
  • CLEVELAND, COUNTY 3.25%
  • CLEVELAND, COUNTY MAX TAX – TIERED RATE: 3.25%; ITEM AMOUNT UP TO $2500.00
  • CRAWFORD CONSUMER TAX – TIERED RATE: 1.75%; INVOICE AMOUNT UP TO $2500.00
  • CRAWFORD, COUNTY SALES TAX 1.75%
  • CRAWFORD, COUNTY  MAX TAX  SELLER’S USE – TIERED RATE: 1.75%; ITEM AMOUNT UP TO $2500.00
  • CRITTENDEN, COUNTY CONSUMER TAX – TIERED RATE: 2.75%; INVOICE AMOUNT UP TO $2500.00
  • CRITTENDEN, COUNTY SELLERS TAX – 2.75%
  • CRITTENDEN, COUNTY MAX TAX SELLER’S USE TAX – TIERED RATE: 2.75%; ITEM AMOUNT UP TO $2500.00
  • ELKINS, CITY ONSUMER’S USE TAX – TIERED RATE: 2.75%; INVOICE AMOUNT UP TO $2500.00
  • ELKINS, CITY SELLER’S USE TAX – 2.75%
  • ELKINS, CITY MAX TAX SELLER’S USE TAX – TIERED RATE: 2.75%; ITEM AMOUNT UP TO $2500.00

CALIFORNIA:

  • COTATI TRANSACTIONS  USE TAX 0.0%
  • DAVIS TRANSACTIONS USE TAX 0.0%

GEORGIA:

  • GREENE EDUCATIONAL 1%

IDAHO:

  • NEZ PERCE 0%

IOWA:

  • KOSSUTH (IRVINGTON), COUNTY LOST SALES TAX 0%
  • KOSSUTH (SEXTON), COUNTY LOST SALES TAX 0%
  • KOSSUTH (ST. BENEDICT), COUNTY LOST SALES TAX 0%
  • KOSSUTH (ST. JOSEPH), COUNTY LOST SALES TAX 0%
  • KOSSUTH (UNINCORPORATED), COUNTY LOST SALES TAX 0%

KANSAS:

  • FAIRWAY, CITY 2%

MISSOURI:

  • ARBYRD, CITY SALES TAX  2%
  • ARBYRD, DOMESTIC UTILITIES SALES TAX 1%
  • BILLINGS, CITY SALES TAX 1.5%
  • BLUE RIDGE TOWN CENTRE TRANSPORTATION DEVELOPMENT DISTRICT SALES TAX 1%
  • BOWLING GREEN, CITY SALES TAX 2.255
  • BRUNSWICK, CITY SALES TAX 2%
  • BRUNSWICK, CITY DOMESTIC UTILITIES SALES TAX 1.5%
  • CARTER, COUNTY SALES TAX  1.5%
  • CASSVILLE, CITY SALES TAX 2.375%
  • CLAYTON, CITY SALES TAX 1.5%
  • CLAYTON, CITY DOMESTIC UTILITIES SALES TAX 0.25%
  • CLEVER, CITY SALES TAX 1.875%
  • CLEVER DOMESTIC UTILITIES SALES TAX 1.5%
  • EUREKA SOUTH I-44 COMMUNITY IMPROVEMENT DISTRICT 0%
  • EXCELSIOR SPRINGS, CITY TAX 3.5%
  • GALLATIN, CITY  TAX 1.875%
  • KNOX, COUNTY USE TAX 2%
  • KNOX, COUNTY DOMESTIC UTILITIES SALES TAX 2%
  • MACON, COUNTY SALES TAX 2.875%
  • MACON, COUNTY SALE USE TAX 2%
  • MARION, COUNTY SALES/USE TAX 1.375%
  • MARSHFIELD, CITY SALES TAX 1.5%
  • MARSHFIELD, CITY DOMESTIC UTILITIES SALES TAX 1%
  • MONTROSE, CITY SALES TAX  2%
  • MOSBY, CITY SALES TAX 1.5%
  • NODAWAY, COUNTY SALES TAX 2%
  • NODAWAY, COUNTY USE TAX 1.5%
  • PEMISCOT, COUNTY SALES TAX  2.5%
  • PEMISCOT, COUNTY DOMESTIC UTILITIES SALES TAX 1.25%
  • PLEASANT HOPE, CITY  TAX 2%
  • PLEASANT HOPE DOMESTIC UTILITIES SALES TAX 1.5%
  • POTOSI, CITY SALES TAX 1.5%
  • POTOSI, CITY DOMESTIC UTILITIES SALES TAX 0.5%
  • RANDOLPH, COUNTY  TAX 1.25%
  • REEDS SPRING, CITY SALES TAX 2.5%
  • SENECA, CITY SALES TAX 2.5%
  • SWEET SPRINGS USE TAX 2.5%
  • TEXAS, COUNTY SALES TAX 1.875%
  • TRUMAN’S MARKETPLACE TRANSPORTATION DEVELOPMENT DISTRICT 0.25%

NEVADA:

  • CARSON COUNTY TAX 0.75%

NORTH CAROLINA:

  • DAVIDSON COUNTY TAX 2.25%

NORTH DAKOTA:

  • WATFORD CITY CONSUMER’S USE TAX – Tiered Rate: 1.5%; Invoice Amount up to $1666.67
  • WATFORD CITY SALES TAX AND SELLERS USE TAX 1.5%
  • WEST FARGO, CITY CONSUMER’S USE TAX 2%
  • WEST FARGO SALES TAX AND SELLERS USE TAX 2%

OHIO:

  • ERIE COUNTY SALES TAX 1%

OKLAHOMA:

  • CHOUTEAU, CITY  TAX 4.5%
  • GREER TAX 4.5%
  • KAW CITY  TAX 4.5%
  • KIOWA, CITY  TAX 5%
  • LATIMER, COUNTY  TAX 1.75%
  • LOGAN, COUNTY  TAX 0.25%
  • MARSHALL, COUNTY  TAX 1.75%
  • WASHITA, COUNTY  TAX 2%

TEXAS:

  • ANNETTA, CITY TAX 1.5%
  • AUBREY, CITY TAX 1.5%
  • FAYETTEVILLE, CITY TAX 1.5%
  • IOWA COLONY CRIME CONTROL AND PREVENTION DISTRICT TAX 0.0%
  • LAKEPORT, CITY  TAX 1.5%
  • ROGERS, CITY TAX 1.25%
  • SHAVANO PARK, CITY TAX 1.25%
  • SHAVANO PARK CRIME CONTROL AND PREVENTION DISTRICT TAX 0.25%
  • TATUM, CITY  TAX 1.5%
  • TERRELL HILLS, CITY TAX 1.255
  • TRAVIS COUNTY EMERGENCY SERVICES DISTRICT NO.2  TAX 0%
  • TRINIDAD CITY  TAX 1.5%

WASHINGTON:

  • SKAGIT COUNTY UNINCORPORATED (REVISED 2013)  TAX 0%
  • SKAGIT COUNTY UNINCORPORATED PTBA (REVISED 2013) TAX 0%