Feb 272015
 

Sales and/or use tax rates have changed for Alabama, Arizona, Georgia, New York and South Carolina in Zip2Tax products since February 2015.

In Alabama, tax rates changed for Level Plains, Priceville, Littleville, Brantley, and Attalla.

In Arizona, tax rates changed for Flagstaff, Camp Verde, Bisbee, Oro Valley, and Apache Junction.

In Georgia, tax rates changed for Clayton.

In New York, tax rates changed for Horning and Cornell.

In South Carolina, tax rates changed for Aiken, Anderson, and Cherokee.

There were 14 states with ZIP code changes effective after February including Colorado, Connecticut, Kansas, Massachusetts, Nebraska, New Hampshire, New Jersey, Ohio, Pennsylvania, South Carolina, Texas, Utah, Washington and the District of Columbia.

Download the full ZIP code change documentation.

Angel Sauer

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Feb 202015
 

Forty-six states currently impose a statewide sales tax of some kind. In most of these states the rate is not uniform throughout but varies among cities and counties. This is because 37 states allow for a “local option sales tax,” a process where an individual locality may choose to add a surcharge to the statewide tax rate. Local governments frequently use local option taxes to help defer the costs of capital improvements or special projects.2000px-Seal_of_Kentucky.svg

Kentucky may soon become the 38th state to allow this practice. On Feb. 12, the Kentucky House of Representatives voted 57 – 38 to allow localities to impose their own sales and use taxes. This, of course, is only a first step. The Kentucky Senate must still approve this measure as well as a proposed amendment to the state’s constitution. The constitutional amendment is necessary because Kentucky’s legislature does not currently have the legal authority to permit local option taxes.

Under the proposed amendment, which the Kentucky House approved by a 62 – 35 vote, the legislature may permit cities and counties to impose a sales tax of up to 1%. Any such levy would be added to the existing statewide Kentucky sales tax of 6%. Any proposed local option sales tax must be separately approved by the voters of the city or county, and the net proceeds of any tax must go to “the completion of capital projects” or servicing the debt on such projects, which can include anything from public utility lines to a sports facility. The local sales tax would therefore only last as long as necessary to pay for the approved capital project – but in some cases that could mean up to 10 years.

If approved by the Senate, the constitutional amendment will appear on the 2016 general election ballot. If voters approve the amendment, localities could begin the process of implementing a local option sales tax starting in January 2017. Cities and counties could then put sales tax proposals before local voters beginning with the November 2018 general election.

Despite the support of a solid majority of the Kentucky House and Gov. Steve Beshear, the local option sales tax’s future remains unclear in the state senate. Because a constitutional amendment is involved, a three-fifths majority of the 38 senators must vote in favor of the House’s proposals. Senate President Robert Stivers told the media he personally supports the local option tax but was unsure how the majority of his Republican caucus would vote.

The local option tax has muddled traditional party lines. In the Democratic-controlled House, the Republican leadership supported the local option tax. But many Democratic lawmakers spoke out against the measures, criticizing them as imposing a “regressive” tax on poorer Kentuckians. Likewise, several Republican candidates hoping to run against Gov. Beshear, a Democrat, in this November’s election, denounced the measures as an unwarranted tax increase. Supporters reply they only want to give local governments the option of using the sales tax to raise funds, and that voters would retain the final say.

S.M. Oliva is a writer living in Charlottesville, Virginia. He edits the international legal blog Bonham’s Cases.

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Feb 122015
 

Michigan voters will head to the polls on May 5 to approve (or reject) a proposed 1% increase in the statewide sales tax. Last December, Michigan Gov. Rick Snyder and the state’s legislature agreed to the referendum as part of a package to fund transportation and educational programs. If approved, Michigan would have a statewide sales tax of 7%, which would tie it with several states for second-highest in the country.

1% Michigan sales tax hike proposed

Michigan Gov. Rick Snyder and the state’s legislature have proposed a 1% statewide sales tax increase as part of a package to fund transportation and educational programs.

The referendum is necessary because the sales tax is written into the Michigan Constitution. Voters must approve any constitutional amendments proposed by the legislature. Michigan’s 1963 Constitution originally set the sales tax at 4%. In 1994, an amendment imposed an additional 2% tax, with the proceeds directed to the state’s public schools. The Constitution also exempts prescription drugs and groceries from the sales tax. If the referendum passes, sales of gasoline and diesel fuel will also be exempt from sales tax (although other gas taxes would increase).

A report commissioned by the Michigan legislature estimated raising the sales tax from 6% to 7% will generate about $1.6 billion in additional annual revenues. Most of this new revenue will go to roads and mass transit. Michigan schools are expected to receive an additional $300 million.

Who will win the campaign?

The referendum has sparked a spirited campaign among both supporters and opponents. A group called Protect MI Taxpayers emerged last December to rally opponents under the slogan “Stop Government Pickpocketing!” Since then, at least three other opposition groups have formed, according to the Detroit News, including Citizens Against Middle Class Tax Increases, the Coalition Against Higher Taxes and Special Interest Deals, and Concerned Taxpayers of Michigan.

On the flip side, a group called Safe Roads Yes is leading supporters of the referendum, officially known as Proposal 1. Established groups backing Proposal 1 include the Small Business Association of Michigan and the Michigan Infrastructure & Transportation Association, the trade association that represents the state’s road construction companies.

Political analysts estimate the total cost of the referendum campaign may exceed $15 million. EPIC-MRA, a Michigan-based polling firm, conducted a survey of 600 Michigan voters in late January on Proposal 1. In response to a question offering basic details of the sales tax increase, a slim plurality—46% to 41%—said they would vote for Proposal 1. However, when the pollsters provided more detailed information about Proposal 1, the “No” vote overtook the “Yes” side by a margin of 47% to 38%. EPIC-MRA noted its survey had a 4% margin of error. (It is unclear how much information voters will officially receive, as the Michigan Bureau of Elections has yet to approve final ballot language for Proposal 1.)

Ultimately, the success or failure of the referendum depends on who gets more of their supporters to the polls on May 5. Only 43% of Michigan voters turned out for last November’s statewide elections. And besides Proposal 1, the May 5 election only features contests for city and local offices, which are typically low-turnout affairs.

S.M. Oliva is a writer living in Charlottesville, Virginia. He edits the international legal blog Bonham’s Cases.

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Jan 302015
 

Sales and/or use tax rates have changed in one state in Zip2Tax products since January 2015. 

In Alabama, tax rates changed for Parrish, Crenshaw County and Geneva County.

There were 11 states with ZIP code changes effective after January 2015 including California, Colorado, Illinois, Massachusetts, Michigan, Minnesota, Missouri, North Carolina, New Jersey, Virginia and Vermont.

Download the full ZIP code change documentation.

Angel Sauer

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Dec 312014
 

Sales and/or use tax rates have changed in twenty states in Zip2Tax products since December 2014. There were changes in Alabama, Arkansas, Arizona, Colorado, Florida, Georgia, Idaho, Illinois, Kansas, Louisiana, Minnesota, Missouri, North Dakota, Nebraska, New Mexico, Oklahoma, South Dakota, Texas, Washington and Wyoming.

In Alabama, tax rates changed for Semmes, Cordova, Pine Hill, Piedmont, Florala and Hillsboro.

In Arkansas, tax rates changed for Farmington, Gassville, Harrison, Jonesboro and Quitman.

In Arizona, tax rates changed for Coconino County.

In Colorado, tax rates changed for Denver, Brush, Idaho Springs, La Veta, Boulder County and City, Larimer County, and Windsor.

In Florida, tax rates changed for Brevard, Charlotte, De Soto, Escambia, Hernando, Highlands, Leon, Monroe, Orange, Seminole and Volusia Counties.

In Georgia, tax rates changed for Brooks, Chattahoochee, Clinch, Muscogee, Seminole, Spalding and Twiggs Counties.

In Idaho, tax rates changed for Ketchum.

In Illinois, tax rates changed for Gurnee, New Baden, Skokie, Trenton, Vernon Hills, Waukegan, and Wilmette.

In Kansas, tax rates changed for Cherokee, Edwardsville, Goddard, Herington, Leon, Luray, Randolph, Smith Center, Utica and Chase County.

In Louisiana, tax rates changed for Doyline and Homer.

In Minnesota, tax rates changed for Todd and Fillmore Counties.

In Missouri, tax rates changed for Ralls and Webster Counties, Hazelwood, Jennings, St. Ann, Sparta and Warson Woods.

In North Dakota, tax rates changed for Beulah, Fredonia, Harvey, Hazelton, Lignite, and Velva.

In Nebraska, tax rates changed for Battle Creek and David City.

In New Mexico, tax rates changed for Colfax, Curry, Grant, Harding, Quay, San Juan, San Miguel, Sierra and Valencia Counties, and Vaughn and Lovington.

In Oklahoma, tax rates changed for Comanche, Leflore, Logan, and Mayes Counties, and Bridgeport, Bethel Acres and Glencoe.

In South Dakota, tax rates changed for Veblen.

In Texas, tax rates changed for China Grove and Maypearl.

In Washington, tax rates changed for Benton County, Ephrata, and Monroe.

In Wyoming, tax rates changed for Washakie County.

There were 13 states with ZIP code changes effective after December 2014 including Arkansas, California, DC, Illinois, Kentucky, Maine, North Carolina, New Jersey, New York, Ohio, Oregon, Tennessee and Texas.

Download the full ZIP code change documentation.

Angel Sauer

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Nov 252014
 

Sales and/or use tax rates have changed in three states in Zip2Tax products since November 2014. There were changes in Alabama, Alaska, and Arizona.

In Alabama, tax rates changed for Adamsville.

In Alaska, tax rates changed for Anaktuvuk Pass, Clark’s Point, Hoonah, Hydaburg, Kobuk, Nunapitchuk, Seldovia and Yakutat.

In Arizona, tax rates changed for South Tucson.

There were 9 states with ZIP code changes effective after November 2014 including California, Florida, Georgia, Kentucky, Missouri, Ohio, Virginia, West Virginia and Wyoming.

Download the full ZIP code change documentation.

Angel Sauer

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Nov 012014
 

Sales and/or use tax rates have changed for four states in Zip2Tax products since October 2014. There were changes in Alabama, Arizona, Georgia and New Mexico.

In Alabama, tax rates changed for Sardis City, Detroit, Pickens County, Alexander City and Lee County.

In Arizona, tax rates changed for Coconino County.

In Georgia, tax rates changed for Greene and Pickens Counties.

In New Mexico, tax rates changed for Cimarron and Las Cruces.

There were 12 states with ZIP code changes effective after October 2014 including California, Colorado, Iowa, Kansas, Kentucky, Louisiana, Missouri, Ohio, Oregon, Virginia, and West Virginia.

Download the full ZIP code change documentation.

Angel Sauer

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Sep 302014
 

Sales and/or use tax rates have changed for 16 states in Zip2Tax products since September 2014. There were changes in Alaska, Alabama, Arizona, Arkansas, California, Idaho, Kansas, Minnesota, North Carolina, Nebraska, Nevada, Oklahoma, Ohio, Texas and Washington.

In Alaska, tax rates changed for Sitka, Skagway and Whittier.

In Alabama, tax rates changed for Enterprise, Childersburg, Greensboro, Marion, Tuskegee, Jackson, Trafford and Union.

In Arizona, tax rates changed for Flagstaff.

In Arkansas, tax rates changed for Crawfordsville, Ekins, Greers Ferry, Cleveland County, Crawford County and Crittenden County.

In California, tax rates changed for Anderson, Cotati, Davis, Hayward, San Pablo, Truckee and Watsonville.

In Idaho, tax rates changed for Nez Perce County.

In Kansas, tax rates changed for Fairway and Mulvane.

In Minnesota, tax rates changed for Douglas County.

In North Carolina, tax rates changed for Davidson County.

In North Dakota, tax rates changed for Burleigh County, Leeds, Morton County, Watford City and West Fargo.

In Nebraska, tax rates changed for Fairfield, Hickman, Atkinson and La Vista.

In Nevada, tax rates changed for Carson City.

In Oklahoma, tax rates changed for the counties of Greer, Latimer, Marshall, Washita and Logan and the cities of Kiowa, Kaw City and Chouteau.

In Ohio, tax rates changed for Erie County.

In Texas, tax rates changed for Tatum, Aubrey, Annetta, Fayetteville, Lakeport, Rogers, Shavano Park, Terrell Hills, Lucas and Tuscola.

In Washington, tax rates changed for Marysville TBA.

There were 12 states with ZIP code changes effective after September 2014 including Alabama, California, DC, Delaware, Massachusetts, North Dakota, New Hampshire, New Mexico, Ohio, Oregon, Tennessee and Texas.

Download the full ZIP code change documentation.

Angel Sauer

Angel Sauer, sales tax research team leader

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Sep 022014
 

Sales and/or use tax rates have changed in in Zip2Tax products in one state since August 2014.

In Alabama, tax rates changed for Pleasant Grove, Red Bay, Union Springs and the county of Chilton.

There were 12 states with ZIP code changes effective after August 2014 including Alabama, California, the District of Columbia, Delaware, Massachusetts, North Dakota, New Hampshire, Ohio, Oregon, Tennessee and Texas.

Download the full ZIP code change documentation.

Angel Sauer

Angel Sauer, sales tax research team leader

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Jul 312014
 

Sales and/or use tax rates have changed in in Zip2Tax products in Arizona and Louisiana since July 2014.

In Arizona,  tax rates changed for Tempe.

In Louisiana, tax rates changed for Colfax and the parishes of Jefferson Davis, Lafourche and Union.

There were 13 states with ZIP code changes effective after July 2014 including Alabama, Colorado, Connecticut, Florida, Georgia, Illinois, Kansas, Louisiana, Nevada, New York, Oklahoma, Pennsylvania, and Wisconsin.

Download the full ZIP code change documentation.

Angel Sauer

Angel Sauer, sales tax research team leader

 

 

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