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.

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