January 2020 Sales and/or Use Tax Rates Available

ALABAMA

STATE ZIP LOCAL COUNTY RATE
AL 36453 Kinston Coffee 4.0000

ARKANSAS

STATE ZIP LOCAL COUNTY RATE
AR 71923 Arkadelphia Clark 2.0000
AR 72106 Mayflower Faulkner 2.5000
AR 71677 county-wide Drew 1.2500
AR 71853 county-wide Little River 2.8750
AR 72429 county-wide Poinsett 1.7500

ARIZONA

STATE ZIP LOCAL COUNTY RATE
AZ 85137 Kearny Pinal 4.0000

CALIFORNIA

STATE ZIP LOCAL COUNTY RATE
CA 91006 Arcadia Los Angeles 0.7500

COLORADO

STATE ZIP LOCAL COUNTY RATE
CO 81144 Monte Vista Rio Grande 3.0000
CO 81101 Alamosa Alamosa 2.5000
CO 80530 Frederick Weld 3.5000
CO 81040 county-wide Huerfano 3.0000
CO 80737 county-wide Sedgwick 3.0000
CO San Miguel Authority for Regional Transportation (added Town of Rico) San Miguel 0.2500
CO 81631 Eagle Vail Metropolitan District Eagle 0.7000
CO 81657 Eagle Vail Metropolitan District Eagle 0.7000
CO 81503 Grand Junction Mesa 3.2500
CO 80108 Castle Pines Douglas 2.7500
CO 81401 Montrose Montrose 3.8800

IOWA

STATE ZIP LOCAL COUNTY RATE
IA 50035 Bondurant Polk 1.0000
IA 50324 Clive Polk 1.0000
IA 50111 Grimes Polk 1.0000
IA 50131 Johnston Polk 1.0000
IA 50398 Urbandale Polk 1.0000

ILLINOIS

STATE ZIP LOCAL COUNTY RATE
IL 60501 Bedford Park Cook 1.0000
IL 60202 Evanston Cook 1.2500
IL 62959 Marion Williamson 2.2500
IL n/a Marion Johnson 2.2500
IL 61373 North Utica La Salle 0.5000
IL 61833 Tilton Vermilion 2.5000

KANSAS

STATE ZIP LOCAL COUNTY RATE
KS 67661 Stuttgart Phillips 0.0000
KS 67449 Herington Dickinson 2.0000
KS n/a Herington Morris 2.0000
KS 67753 county-wide Thomas 1.7500

LOUISIANA

STATE ZIP LOCAL COUNTY RATE
LA 71479 Tullos La Salle 1.5000
LA n/a Creola Rapides 2.0000
LA 71423 Creola Grant 2.0000

MINNESOTA

STATE ZIP LOCAL COUNTY RATE
MN 56334 Glenwood city tax Pope 0.5000
MN 55051 county-wide transit tax Kanabec 0.5000
MN 55336 county-wide transit tax McLeod 0.5000
MN 56573 Perham Otter Tail 0.5000
MN 56378 Sauk Centre city tax Stearns 0.5000
MN 56389 Sauk Centre city tax Todd 0.5000
MN 55720 Scanlon city tax Carlton 0.5000
MN 55792 Virginia city tax Saint Louis 1.0000
MN 55107 West Saint Paul Ramsey 0.5000
MN 55118 West Saint Paul Dakota 0.5000
MN 56187 Worthington Nobles 0.5000

MISSOURI

STATE ZIP LOCAL COUNTY RATE
MO 65625 county-wide USE TAX Barry 1.5000
MO 65281 county-wide SALES AND USE TAX Chariton 1.8750
MO 65590 county-wide SALES TAX Dallas 2.5000
MO 65233 Boonville SALES AND USE TAX Cooper 2.8750
MO 63144 Brentwood SALES TAX Saint Louis 2.0000
MO 63028 Festus SALES TAX Jefferson 3.0000
MO 64118 Gladstone SALES AND USE TAX Clay 3.0000
MO 65041 Hermann SALES TAX Gasconade 3.3750
MO 64037 Higginsville SALES AND USE TAX Lafayette 2.5000
MO 64050 Independence USE TAX Jackson 2.2500
MO n/a Independence USE TAX Clay 2.2500
MO 64072 Missouri City SALES TAX Clay 1.0000
MO 63767 Morley USE TAX Scott 1.0000
MO 63461 Palmyra SALES AND USE TAX Marion 2.0000
MO 63873 Portageville SALES TAX New Madrid 2.2500
MO 65559 Saint James USE TAX Phelps 2.0000
MO 65333 county-wide Ambulance District SALES TAX Pettis 1.5000
MO 65302 Sedalia SALES AND USE TAX Pettis 2.5000
MO 63801 Sikeston USE TAX Scott 3.0000
MO not in tables Sikeston USE TAX New Madrid 3.0000

NORTH DAKOTA

STATE ZIP LOCAL COUNTY RATE
ND 58401 Jamestown Stutsman 2.5000

NEVADA

STATE ZIP LOCAL COUNTY RATE
NV 89006 county-wide Clark 1.5250

OKLAHOMA

STATE ZIP LOCAL COUNTY RATE
OK 74646 county-wide Kay 0.9170
OK 74865 Roff USE TAX Pontotoc 3.5000
OK 74432 Carlton Landing USE TAX McIntosh 3.0000
OK 74432 Carlton Landing SALES TAX McIntosh 3.0000
OK 74464 Tahlequah SALES & USE TAX Cherokee 3.2500
OK 73632 Cordell SALES & USE TAX Washita 4.0000
OK 74859 Okemah SALES & USE TAX Okfuskee 3.0000
OK 74569 Stringtown USE TAX Atoka 3.0000
OK 74944 McCurtain USE TAX Haskell 3.5000

TEXAS

STATE ZIP LOCAL COUNTY RATE
TX 79378 Wellman Terry 1.0000
TX 78595 Sullivan City Hidalgo 1.0000
TX 78595 Sullivan City Municipal Development District Hidalgo 0.5000
TX 79770 Reeves County Assistance District No. 1 Reeves 1.5000

UTAH

STATE ZIP LOCAL COUNTY RATE
UT 84121 Brighton Salt Lake 1.0000
UT 84026 county-wide transportation infrastructure Uintah 0.2500

WASHINGTON

STATE ZIP LOCAL COUNTY RATE
WA 98811 county-wide Chelan 1.8000
WA 98802 (Unincorporated P.T.B.A.) county Douglas 0.5000
WA 98826 Leavenworth Chelan 0.3000

WISCONSIN

STATE ZIP LOCAL COUNTY RATE
WI 54922 county-wide Outagamie 0.5000

WEST VIRGINIA

STATE ZIP LOCAL COUNTY RATE
WV 26201 Buckhannon Upshur 1.0000
WV 26575 Hundred Wetzel 1.0000
WV 26554 White Hall Marion 1.0000

 

 

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November 1st Sales Tax Rates Available

There are not many changes to the sales tax rates for November 1st.

 

ARIZONA

ZIP 86324 in Clarkdale – Yavapai County

  • The retail sales local rate was increased to 3.5% bringing the total rate, including the State, to 9.85%.

ZIP 85268 in Fountain Hills – Maricopa County

  • The retail sales local rate was increased 2.9% bringing the total rate, including the State, to 9.25%.

 

TENNESSEE

ZIP 37303 in Athens – McMinn County

ZIP 38583 in Sparta – White County

/remote-sellers-the-new-sales-tax-rules/

 

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Sales & Use Tax Rate Changes effective October 1, 2019

Many sales and use tax rate changes are effective the third quarter of 2019 throughout the U.S. Read on to see what is changed.
ALABAMA Rate Changes

The City of Northport, in Tuscaloosa County, has increased their general sales tax rate to 3.0%.

The County of Tallapoosa has adopted a Resolution to extend their existing 2% education tax on sales.

The City of Chelsea, in Shelby County, has increased their general sales tax rate to 5%.

The City of Tuscaloosa, in Tuscaloosa county, has increased their general sales tax rate to 3%.

  • If sales of tangible personal property are made or delivered, or if purchases of tangible personal property are stored, used or consumed, outside the corporate limits of the city but within the police jurisdiction of the city, the rates of tax are one-half of those stated above.
ALASKA Rate Changes

The State of Alaska does not levy a state sales tax; there are, however, several municipal governments that do.  Here are the changes effective October 1st.

The cities of:

  1. Seldovia – 2.5%
  2. Ditka – 5.0%
  3. Dyea – 3.0%
  4. Skagway – 3.0%
  5. Whittier – 0.0%
ARKANSAS Rate Changes

Cross County has increased the general sales tax rate to 3.0% while the City of Van Buren, in Crawford county, has decreased the general sales tax rate to 1.5%.

ARIZONA Rate Changes

The City of Payson, in Gila County, has a new general retail TPT rate of 3.0%

The City of South Tuscon, in Pima County, has increased to 5.0%.

 

New TPT law for remote sellers and marketplace facilitators starting October 1, 2019

On May 31, 2019, Arizona Governor Doug Ducey signed into law, legislation requiring remote sellers and marketplace facilitators that have not been collecting transaction privilege tax (TPT) under current state law to begin filing and paying TPT in Arizona starting October 1, 2019.

Remote Sellers
Under the new Arizona law, a threshold has been established for remote sellers to pay TPT if their annual gross retail sales or income from online sales into Arizona is more than $200,000 in 2019, $150,000 in 2020 and $100,000 in 2021 and thereafter.

Marketplace Facilitators
Starting October 1, 2019, marketplace facilitators will be required to collect and remit TPT on taxable sales in Arizona made through its platform on its behalf or for at least one remote marketplace seller if gross retail proceeds or income for that marketplace facilitator exceeds $100,000 annually.

 

GEORGIA Rate Changes

Johnson County sales tax rate is now 3.0%.

 

KANSAS Rate Changes

The following city tax changes are effective October 1:

  1. Louisburg – 1.5%
  2. Neodesha – 2.0%
  3. Ness City – 2.0%
  4. Winfield – 2.0%

 

LOUISIANA Rate Changes

The rate for Abbeville in now 2.25%.

 

MINNESOTA Rate Changes

The following cities have implemented a new or changed Sales and Use tax rate effectie October 1st.  These sales tax rates apply to retail sales made into the City. The use tax rates apply to taxable items used in the City if the local sales tax was not paid.

  • The city of Rogers will have a 0.25% sales and use tax.
  • The following cities will have a .50% sales and use tax.
    • Avon
    • Blue Earth
    • Cambridge
    • Detroit Lakes
    • Elk River
    • Excelsior
    • Willmar
  • International Falls will have a 1.0% sales and use tax.
  • Two Harbors is increasing to 1.0 percent.
  • Duluth is increasing to 1.5%.

The following counties have implemented a new or changed Sales and Use tax rate effectie October 1st.  These sales tax rates apply to retail sales made into the County. The use tax rates apply to taxable items used in the County if the local sales tax was not paid.

  • The following counties now have a .50% sales and use tax.
    • Benton county
    • Isanti county
MISSOURI Rate Changes

The following counties have changes in the Sales and Use tax rates.

  1. Cass – 1.625%
  2. Gentry – 1.50%
  3. Johnson – 2.75%
  4. Lawrence – 2.125%
  5. Lincoln – 2.75%
  6. Ripley – 1.0%
  7. Shannon – 1.5%
  8. Worth 2.375%

The following cities have changes in the Sale and/or Use tax rates.

Sales Tax Change only:

  1. Centerview – 1.0%
  2. Verona – 2.0%
  3. North Libourn – .75%
  4. Billings – 1.0%
  5. Coney Island – 1.0%
  6. Desloge – 3.0%
  7. De Soto – 1.0%
  8. Humansivlle – 2.375%
  9. Jamestown – 1.0%
  10. Owensville – 3.0%
  11. Pacific – 3.0%
  12. Parkville – 2.0%

Use Tax Change only:

  1. Bernie – 2.0%
  2. Macon – 2.25%
  3. Williamsville – 1.5%

Sales and Use Tax change:

  1. Edina – 1.5%
  2. Houston – 2.5%
  3. Lockwood – 2.0%
  4. Walnut Grove – 2.0%

 

NEBRASKA Rate Changes

  • The City of Lincoln will increase its local sales and use tax rate to 1.75%
  • The Village of Orchard will start a local sales and use tax at the rate of 1.5%.

 

OHIO Rate Changes

  • The Allen County sales and use tax rate will increase from 6.75% to 6.85%.
  • The Clinton County sales and use tax rate will increase from 6.75% to 7.25%.
  • The Crawford County sales and use tax rate will increase from 6.75% to 7.25%.

 

OKLAHOMA Rate Changes

Three cities have a new sales and/or use tax rate effective October 1st.

  1. Cedar Valley – New Use tax rate of .25%
  2. Stonewall – New Use tax rate of 4%
  3. Tribbey – New Sales and Use tax rate of 2%

Four Cities have changes in their sales tax rates.

  1. Afton increased from 3% to 3.5%
  2. Cherokee increased from 3% to 3.25%
  3. Dewey increased from 3% to 3.4%
  4. Tahlequah decereased from 3.25% to 2.75%

 

TEXAS Rate Changes

The following cities have imposed or increased the additional city sales and use tax.

  1. Blanket – 2.0%
  2. Cross Timber – 2.0%
  3. Kosse – 2.0%
  4. League City – 2.0%
  5. Murphy will now be 1.75%; but the new Murphy Municipal Division will add .25%
  6. Post Oak Bend – 2.0%
  7. Sudan – 2.0%
  8. Three Rivers – 1.5%

The following special districts have changed which affects the total City rate.

  1. Elsa – Changed the boundaries for the Elsa Municipal Development District
  2. Grapeland – The Grapeland Municipal Development District includes the city of Grapeland.
  3. Hawley – Ended the Municipal Street Maintenance and Repair
  4. Yorktown – Ended Municipal Street Maintenance and Repair

Remote sellers are required to begin sales and use tax collections on Oct. 1, 2019.

Remote sellers should:

 

UTAH Rate Changes

Washington County has imposed a new Transportation Infrastructure rate of .25%

 

WYOMING Rate Changes

Carbon County has imposed a new Specific Purpose county rate of 1%.

 

Remote Sellers:  Confused about when and where to collect sales tax?  See our helpful chart for an overview.

z2t_logo_new

 

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Leveling the Playing Field for Illinois Retail Act

Illinois Will Require Online Marketplaces to Collect Sales Taxes for Out-of-State Sellers Starting in 2020

Illinois was quick to jump on the post-Wayfair bandwagon in requiring out-of-state businesses to start collecting sales taxes on purchases made by in-state customers. Now the state has gone a step further. On June 28, 2019, Illinois Gov. J. B. Pritzker signed into law Senate Bill 690, which impose new collection requirements on online marketplaces starting on July 1, 2020. SB 690 also directs Illinois officials to implement new automated systems to assist businesses in complying with the law.

Thresholds Set for Remote Retailers

SB 690, officially named the “Leveling the Playing Field for Illinois Retail Act” by the state legislature, says that a “remote retailer” must collect sales tax if its “gross receipts from the sales of tangible personal property to purchasers in Illinois are $100,000 or more,” or the retailer makes more than 200 separate sales transactions to Illinois buyers during the tax year. In this context, a remote retailer includes a business that facilitates transactions between a buyer and a third-party seller.

 

For example, if a small business in Oregon sells goods to Illinois customers through Etsy, then Etsy is considered the remote retailer and must take responsibility for collecting and remitting any applicable sales tax. As far as Illinois law is concerned, Etsy is the actual retailer as opposed to the third-party seller.

And while Etsy is obviously one of the larger online marketplaces, any platform whose total sales exceed the $100,000-or-200-transactions threshold meets the definition of remote retailer. This includes first-party sales made by the platform itself in addition to all third-party transactions.

 

The platform is also responsible for determining whether it meets the threshold. This determination must be made on the last day of the month for March, June, September, and December. If at each of these times the remote retailer made enough sales to meet or exceed the threshold during the preceding 12-month period, it must subsequently collect and remit sales taxes to Illinois for the following 12-month period.

The marketplace must also certify to its individual third-party sellers that it has assumed all responsibility for complying with Illinois sales tax rules.

For their part, third-party sellers must keep records of any sales they make to Illinois customers through an online marketplace starting no later than July 2020.  But to reiterate, the third-party seller is not liable for collecting taxes on marketplace sales, and such sales will not count towards the third-party seller’s individual threshold under SB 690. So if our hypothetical Oregon retailer makes all of her Illinois sales through Etsy, as opposed to filling orders directly, she is not responsible for collecting or remitting any tax on her own.

 

New Regulations for Service Providers, Automated Systems, Coming by the End of the Year

SB 690 directs the Illinois Department of Revenue to “establish standards for the certification of certified service providers and certified automated systems” to assist out-of-state businesses in complying with their sales tax collection obligations.

 

A certified service provider (CSP) is a business authorized by the Department to “perform the remote retailer’s use and occupation tax functions,” while a certified automated system (CAS) is any software used by the State to perform sales tax calculations. The Department must adopt CSP and CAS regulations no later than December 31, 2019, and have the systems up-and-running by July 1, 2020.

 

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Sales and Use Tax Changes as of Sept 1, 2019

Most rate changes occurred in Alabama this month.

The general sales tax rate for Macon County increased from 2.0% to 2.5%.

 

The city of Sumiton increased their general sales tax rate from 3.5% to 4.0%.

 

The Chilton County Commission has increased their general sales tax rate for sales made inside the corporate limits of Clanton, Jemison, Maplesville, and Thorsby from 2.0% to 3.0%.  This is jurisdiction reporting code 7711.

 

The Chilton County Commission has increased their general sales tax rate for sales made
outside the corporate limits of Clanton, Jemison, Maplesville, and Thorsby from 2.0% to 4.0%.  This is jurisdiction reporting code 7011.

 

The city of Luverne has increased their general use tax rate from 2.0% to 2.5%.

 

There was one rate change in the state of Arizona, where sales tax is referred to as Transaction Privilege Tax.

 

The rate for the city of Douglas is now 3.8%

 

A quick note:  Remote Seller/Marketplace Facilitator Legislation in Arizona takes effect on October 1st. The ADOR is to announce in the coming weeks when license registration opens in September.

See our chart of Remote Seller guidelines for more information on all states.

 

We corrected a rate discrepancy in Clear Creek, Colorado.  The rate is now 1.65%.

 

We clarified the placement of the rates in the South Dakota table for Indian country that participates in a tax collection agreement.  Instead of appearing in the CITY columns, they are now in the SPECIAL DISTRICT columns with the corresponding jurisdiction reporting code. The rate did not change.

  • ZIP 57764  Oglala
  • ZIP 57570  Rosebud Indian Reservation
  • ZIP 57625  Cheyenne River Reservation
  • ZIP 57625  Standing Rock Reservation
  • ZIP 57339  Crow Creek

Indian country that is part of a tax collection agreement is considered a Special Jurisdiction. All tax due in each Special Jurisdiction is reported on the state tax return using the code assigned to that Special Jurisdiction. The tax remitted is then distributed between the State and Tribal governments based on the tax collection agreements.

 

That’s it for September 1st changes.  Hoping you have great Fall Sales!

 

 

 

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