Tax & Accounting Blog

November Sales and Use Tax Rate Changes

Indirect Tax, Transaction Tax October 28, 2010

As we proceed towards 2010’s final months it’s time to take a look at the sales and use tax changes happening in November. This month there are only a few states with rate changes, although we do have an upcoming sales tax holiday. Overall, it was a rather quiet month as most states are gearing-up for their year-end of changes.

Rate Changes

Alabama

Oak Grove police jurisdiction: 0.375% automotive & manufacturing sales and use; 1.5% sales and use

Saraland: 1.75% manufacturing sales and use; 2.25% automotive sales and use; 4.5% sales and use

Saraland police jurisdiction: 0.875% manufacturing sales and use; 1.125% automotive sales and use; 2.25% sales and use

Sulligent: 1.5% manufacturing sales and use; 3.0% use tax only; 3.5% sales tax only

Sulligent police jurisdiction: 0.75% manufacturing sales and use; 1.5% use tax only; 1.75% sales tax only

Sales Tax Holidays

North Carolina

The state of North Carolina is having a sales tax holiday from 5 November 2010 through 7 November 2010 on non-business purchases of qualified Energy Star products. The sales tax holiday does not apply to business transactions in North Carolina. For business transactions, the full respective tax rates are applicable.

Stay tuned for our upcoming December sales and use tax changes next month. December should also be relatively quiet as states prepare to release their changes effective for January 2011. For more information regarding these changes I encourage you to visit the jurisdiction websites affecting your business.