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!

 

 

 

Remote Sellers – Did you enjoy your summer?

While you may have been enjoying the dog days of summer, you may not have noticed that some states implemented new Remote Seller rules.

 

Effective July 1st, rules were established for:

Arkansas

New Mexico

Pennsylvania

Rhode Island

Virginia

Connecticut revised their thresholds effective July 1st.

 

Effective August 1st, Ohio starts with their rules.

 

Also, coming this Fall, effective October 1st, watch for these new states to come onboard.

Arizona

Kansas

Texas

 

For a review of all the states with Remote Seller Rules, follow our handy chart below.  This is not legal advice, but guidance for your review.  The chart includes links to the individual states’ Web site pages and FAQ pages, where available.

 

 STATE$ Gross Receipts
Limit
# Retail Sales
Transactions
EFFECTIVE DATEDOR LinksFAQs
Alabama>$250,000October 1, 2018AL InfoFAQs for AL
Arkansas>$100,000200July 1, 2019AR InfoFAQs for AR
Arizona>$200,000 in 2019
>$150,000 in 2020
>$100,000 in 2021 +
October 1, 2019AZ Info
California>$500,000April 1, 2019CA InfoFAQ for CA
Colorado>$100,000December 1, 2018CO Info
Connecticut$100,000"and" 200December 1, 2018
Revised July 1, 2019
CT Info
Delaware
District of Columia>$100,000"or" >200January 1, 2019DC Info
Florida
Georgia>$250,000 in 2019
>$100,000 in 2020
"or" >200January 1, 2019GA InfoFAQs for GA
Hawaii$100,000 +"or" 200July 1, 2018HI Info
Illinois$100,000 +"or" 200October 1, 2018IL InfoFAQ for IL
Indiana>$100,000"or" 200October 1, 2018IN InfoFAQ for IN
Iowa$100,000January 1, 2019IA Info
Kansas0October 1, 2019KS Info
Kentucky$100,000 +"or" 200October 1, 2018FAQs for KY
Louisiana>$100,000"or" 200January 1, 2019LA Info
Maine>$100,000"or" 200July 1, 2018ME Info
Maryland>$100,000"or" 200October 1, 2018MD Info
Massachusetts>$500,000"and" 100October 1, 2017MA InfoFAQs for MA
Michigan>$100,000"or" 200October 1, 2018MI InfoFAQs for MI
Minnesota>$100,000
in 10+ transactions
"or" 100October 1, 2018MN InfoFAQs for MN
Mississippi>$250,000September 1, 2018MS Info
Nebraska>$100,000"or" 200January 1, 2019FAQs for NE
New Jersey>$100,000"and" >200October 1, 2018NJ Info
New Mexico> $100,000July 1, 2019
New York>$300,000"and" >100January 1, 2019NY InfoFAQs for NY
North Carolina>$100,000"or" 200November 1, 2018NC InfoFAQs for NC
North Dakota$100,000"or" 200October 1, 2018ND InfoFAQs for ND
Ohio>$100,000"or" 200August 1, 2019OH InfoFAQs for OH
Oklahoma>$10,000
>$100,000 in 2019
July 1, 2018
November 1, 2019
OK Info
Pennsylvania>$100,000July 1, 2019PA Info
Rhode Island$100,000"or" 200July 1, 2019RI Info
South Carolina>$100,000November 1, 2018SC InfoFAQs for SC
South Dakota>$100,000"or" 200November 1, 2018 SD Info
Texas$500,000October 1, 2019TX Info
Utah>$100,000"or" >200January 1, 2019UT Info
Vermont$100,000"or" 200July 1, 2018VT InfoFAQs for VT
Virgina>$100,000"or" 200July 1, 2019VA Info
Washington>$100,000"and" 200October 1, 2018WA Info
West Virginia>$100,000"or" 200January 1, 2019WV Info
Wisconsin>$100,000"or" 200October 1, 2018WI Info
Wyoming>$100,000"or" 200February 1, 2019WY Info

 

 


Need help with filing sales and use taxes in all your new state obligations?

We recommend contacting Brian Greet at TaxConnex.  Brian and his team have been assisting our clients with sales tax filing and consulting long before “remote sellers” became a common phrase in sales tax business.

Visit www.taxconnex.com or call 877-893-5304 for an initial, free consultation.


 

 

 

August 2019 Sales Tax Updates

The month of August typically has less sales tax changes after the many changes in July.  But here are a few to make note of, especially the new rate in Westchester County, New York.  August is a big month for many states who offer a sales tax-free weekend for back-to-school items.  See more about that below.

ALABAMA

The sales tax rate for Guntersville, in Marshall County, increased to 5.0% for a total new rate of 9.0%.

ARIZONA

The use tax in Flagstaff will change per Ordinance No. 2019-013 to 7.8810%.

NEW YORK

Beginning August 1, 2019, the sales and use tax rate in Westchester County, outside the cities of Mount Vernon, New Rochelle, White Plains, and Yonkers, increases from 7⅜% to 8⅜%. For more information, see Locality Notice ST-19-1Westchester County Increases Sales and Use Tax Rate.

TENNESSEE

The city of Oakland, in Fayette county has a new local rate of .50 which bring the new total rate to 9.75%.  The city of South Carthage, in Smith county, removed their local rate bringing the new total rate to 9.0%.

Smith County changed the county rate to 2.0% for a new total of 9.0.  The cities of Carthage and Gordonsville, in Smith county increased to a total of 9.75%.


The following states are having “sales tax holidays” in August for back-to-school shopping:  MD, MA, MS, MO, NM, OH, OK, SC, TX, VA, and WI.  Here is our complete chart of sales tax holidays.


 

 

 

July 2019 Sales and Use Tax Changes

As usual, July 1st of each year brings many sales and/or use tax changes.  Here is our list:

 

ALABAMA

The Dallas County Commission has imposed an additional one-half percent sales tax for public
school purposes.

The City of Phenix City has increased their sales tax rate by .50% which will increase the total rate depending on if the sale is in Russell County (9.5%) or Lee County (12.0%).

 

ARIZONA

Flagstaff, in Coconino county has increased to 9.180%.  Benson Use tax is now 3.5%

 

ARKANSAS

The City of Hampton has a sales tax rate of .50% starting July 1, 2019.  There were also 6 annexation actions that affected rates for Centerton, Pea Ridge, Highfill, Lake City, Flippin, and East Camden.

 

CALIFORNIA

Rate increases include San Mateo County, the cities of Glendora, Belmont, Burlingham, East Palo Alto, Redwood City, San Mateo, and South San Francisco.

 

COLORADO

The city of Durango rate is increasing to 3.5%.  The Pueblo Use tax rate was corrected to 3.70%.  The Ute Pass Region Ambulance District special tax hike of 1/2 of a cent was added to: Westcreek, Platte Springs, Tarryall, Lake George, Divide, Florrissant, and Woodland.

 

GEORGIA

County-wide sales tax changes are occurring in Dougherty, Elbert, Limpkin, Morgan, Upson, Whitfield, and Worth counties.

 

IOWA

You will see a 1% increase in the following Iowa cities:  Alleman, Altoona, Des Moines, Pleasant Hill, West Des Moines, Windsor Heights.

 

ILLINOIS

County-wide changes are occurring in Bureau, Fayette, Franklin, Jasper, Menard, Sangamon, and Union counties.

Illinois cities that have new tax rates include, Princeton, Berwyn, Frankfort (in Cook and Will counties), Lemont (in Cook, Dupage and Will counties), Lincolnwood, Elburn, Lake Forest, Wood River, McHenry, Milan, and Dakota.

 

KANSAS

Changes are occurring in the cities of Benton, Waverly, Caney, Pretty Prairie, Grandview Plaza and the county of Reno.

 

LOUISIANA

You will see a rate change for Allen Parish.

 

MONTANA

Isanta county Montana has a new rate increase.

 

MISSOURI

There are several Use tax changes in the cities of Pleasant Valley, Malden, Albany, Urich, Windsor, Maryville, Northmoor, Velda Village Hills, Pine Lawn, and Hollister.

City tax changes include Georgetown, Green Ridge, Hughesville, La Monte, Sedalia, and Smithton.

 

NORTH DAKOTA

Changes are occurring in New Rockford and Larimore.

 

NEBRASKA

Changes are occurring in Saint Edward, Newahwka, Coleridge, and Wauntetta.

 

NEW MEXICO

One change for Maxell in Colfax county.

 

OHIO

A county-wide rate increase is occurring in Crawford.

 

OKLAHOMA

Cherokee Sales & Use tax increased the total to 9.%%.  County wide changes are occurring in Rogers and Texas counties.

 

TEXAS

City rate changes include Charlotte, Primera, Cresson, and Mount Enterprise.

 

UTAH

County-wide rate changes are occurring in Davis and Summit counties.  The city of Bluff rate is increasing.

 

VERMONT

You will see changes in the city rates of Winooski and Brattleboro.

 

WASHINGTON

The sales tax rate for the city of Aberdeen is changing.

 

WEST VIRGINIA

The city of Kingwood, WV will see a 7.0% total rate.


sales tax by zip code app banner from zip2tax

The Full Breakout sales tax and use tax tables provide all tax rates broken down for every jurisdictional level including ZIP code, state, country, city, and special districts; and includes jurisdictional codes where applicable.

The sales tax and use tax tables provide the Primary Rate, which is the location within a ZIP code containing the USPS Office, and indicates whether shipping is taxable.

 

June 1st Sales Tax Rate Changes

Few changes to the general sales tax rates for June, but stayed tuned for many more as of July 1st.

 

ALABAMA

The Town of Ranburne adopted an ordinate to increase the general sales tax rate from 1.5% to 2.0% effective with sales as of June 1, 2019.

The Dallas County Commission has repealed and rescinded the ordinances imposing an additional one-half percent sales tax for public school purposes.  The rate was 1.50% but as of June 1st sales, the new rate is 1.00%.

 

FLORIDA

The 2019 Disaster Preparedness Sales Tax Holiday begins Friday, May 31, 2019 and extends through Thursday, June 6, 2019.  Click here for more details from the State of Florida.

For a complete chart of upcoming sales holidays in all states, see our post.

 

iconAttention all Online Lookup subscribers!  Have you seen the new Desktop Application? It now works with all resolutions including Spot-On™.  Check out the new improved features here.

 

 

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