Tax & Accounting Blog

October Sales & Use Tax Rate Changes

Indirect Tax, ONESOURCE, Sales and Use Tax September 27, 2012

 There were many changes effective to begin Q4 2012, as well as four sales tax holidays taking place this month. Below you can reference a selection of the standard sales and use tax changes taking effect in the month of October:

New Levies

Arkansas: Damascus 1.0%
California: 8 new districts
Kansas: 7 new districts
Missouri: Cainsville 0.5%; Novinger 1.0%; Rhineland 0.5%; 11 new districts
Nebraska: Bancroft 1.0%; Beemer 1.5%; Grant; 1.%; Linwood 1.0%; Marquette 1.5%; Wisner 1.5%
Tennessee: Alcoa 0.5%; Arlington 0.5%; Bartlett 0.5%; Collierville 0.5%; Germantown 0.5%; Lakeland 0.5%
Texas: 5 new districts
Washington: Pierce County Unincorporated (Non-RTA) Hospital Benefit Zone 1.4%

Rate Changes:

Alaska: Kodiak 7.0%; Sitka Borough 5.0%; Seldovia 2.0%; Skagway Borough 3.0%; Whittier 0.0%
Arkansas: Melbourne 2.0%; Palestine 2.0%; Twin Groves 0.0%; Miller County 1.25%
Kansas: Coldwater 2.0%; Cowley County 0.0%; Independence 3.0%; Yates Center 1.75%
Louisiana: Arcadia1.0%; Castor 0.0%; Gibsland 1.0%
Missouri: Archie 1.5%; battlefield 1.5%; Buffalo 2.0%; Carl Junction 2.5%; Carrollton 1.75%; Cass County 1.75%; Dunklin County (use) 1.0%; Farifax (use) 1.0%; Fredericktown 2.0%; Galena 1.5%; Greene County 1.25%;  Hume 1.25%; Linn County 1.5%; Malden 1.75%; Monroe 2.0%; New Haven 2.25%; Osage County (use) 1.75%; Puxico 1.25%; Queen City 2.0%; Salisbury 1.375%; SKidmore 1.5%; Wayne County 1.5%; Willard 2.0%; 5 district changes
Nebraska: Aurora 0.0%; O Neill 1.5%; Shelton 1.0%; West Point 1.5%
North Dakota: Glenburn 2.0%; Willaims 0.0%
Ohio: Meigs County 1.5%
Oklahoma: Bryan County 0.5%; Noble County 1.5%; Rodgers County 1.833%; Velma 4.0%
South Carolina: Beaufort County (Transportation) 0.0%
Texas: Cresson 1.25%; Crystal City 2.0%; Lucas 1.5%; McLendon Chisolm 1.5%; Panhandle 1.75%; Providence Village 1.5%
Washington: Bonney Lake (Non-RTA) 1.4%; Bonney Lake 2.3%; Buckley 1.4%; Cashmere 1.7%; Chelan 1.7%; Chelan County (Unincorporated) 1.3%; Douglas County (Unincorporated) 1.3%; Douglas County (Unincorporated PTBA) 1.7%; Dupont 2.3%; E. Wenatchee 1.7%; Entiat 1.7%; Orting 2.3%; Ridgefield 0.0%; Ridgefield TBD 0.0%; Rock Island 1.7%; Sumner 2.3%; Waitsburg TBD 1.7%; Waterville 1.7%; Wenatchee 1.9%
Wyoming: Platte County 1.0%

Sales Tax Holidays

Alaska: Ketchikan Gateway Borough, and cities of Ketchikan and Saxman will exempt purchases of most tangible personal property and services, excluding rentals greater than one day, public utility services, and sales of gasoline, diesel fuel, or home heating fuel.  October 13th, 2012.  Wrangell, also will exempt purchases of all TPP and services, excluding rentals greater than one day.  October 13th, 2012.
Georgia: Is having an Energy Star Holiday for purchases of qualified energy star products $1500 or less per item.  October 5th, 2012 – October 7th, 2012.
Virginia: Is also having Energy Star Holiday for purchases of qualified energy star products $2500 or less per item.  October 5th, 2012 – October 8th, 2012.

 

Remember to reference your state and local revenue websites for more detailed tax information regarding October and other Q4 2012 changes.