Tax & Accounting Blog

October Sales and Use Tax Rate Changes

Indirect Tax, ONESOURCE, Sales and Use Tax September 26, 2011

Lots of changes as we move into Q4 2011! We saw a lot of activity in the world of indirect tax over the past quarter, from a solid amount of rate changes and new levies to a fair amount of sales tax holidays. Here are some of the changes happening around the US effective for Q4 2011:

New Levies

Alabama: Thorsby 3% (rental sales and use); Thorsby Police Jurisdiction 1.5% (rental sales and use)
Arkansas: Bay 1%; Bono 1%; Brookland 1%; Wynne 1%
California: Mount Shasta has 1 new district at 0.25%
Kansas: Altoona 1%; Cunningham 1%; Mapleton 1%; Uniontown 1%
Missouri: Keytesville 1%; Mill Spring 1%; Purcell 1%; Saddlebrooke 1%; Strasburg 1%; several new districts
North Dakota: Wyndmere 2%
Texas: several new districts
West Virginia: Williamstown 1%

Rate Changes

Alabama: Louisville 4%; Louisville Police Jurisdiction 2%; Mobile 4% (rental and standard sales and use); Mobile Police Jurisdiction 2% (rental and standard sales and use); Phenix 3.75%; Phenix Police Jurisdiction 1.875%; Springville 4%
Alaska: Seldovia 2%; Sitka Borough/City 5%; Skagway 3%
Arkansas: Berryville 2%; Clarendon 3%; Paragould 1.25%
Kansas: Cherryvale 2.75%; Lyon County 1%; Mission 1%; Phillipsburg 2%; Satanta 1%
Missouri: Blue Springs 2%; Center 1.5%; Chaffee 1.75%; Ellisville 1.25%; Ewing 1.25%; Howard County 2.625%; Laddonia 2%; Linn Creek 3.25%; Polk County 1.375%; Troy 2%; Weston 2.375%
Nebraska: Ashland 1.5%
North Carolina: Cabarrus County 2.25%
North Dakota: Enderlin 2%; Fort Ransom 2%
Ohio: Marion County 1.5%
Oklahoma: Clinton 4%; Cole 4%; Commerce 3%; Hydro 4%; Kay County 0.667%; Paden 3%; Tulsa 3.167%; Tulsa County 0.85%
Tennessee: Humpreys County 2.75%
Texas: Andrews 2%; Freer 1.5%; Godley 2%; Gregory 1.5%; Howardwick 1.25%; Naples 1.5%; Omaha 1.5%; Riesel 1%; Rio Hondo 1.75%; Stratford 1.75%; Talty 1.5%; Timpson 1.5%; Wixon Valley 1.5%
Utah: Cedar Fort 1.8%; Draper City South 1.8%; Elk Ridge 1.8%, Fairfield 1.8%; Genola 1.8%; Goshen 1.8%; Provo Canyon 0%; Utah County 1.8%; Vineyard 1.8%; Woodland Hills 1.8%
Washington: Centralia 1.5%; Chehalis 1.5%; Lewis County Unincorporated Areas 1.3%; Morton 1.3%; Mossyrock 1.3%; Napavine 1.3%; Pe Ell 1.3%; Toledo 1.3%; Vader 1.3%; Winlock 1.3%
Wyoming: Campbell County 2%

Sales Tax Holiday

The state of Virginia is having a sales tax holiday on non-business purchases of qualified Energy Star appliances prices at $2,500.00 or less. This holiday will take place from 7 October 2011 until 10 October 2011.

Please check your state department of revenue websites for more information on the changes mentioned above as well as other changes effective for Q4 2011.