Sales and use tax changes effective Jan. 1, 2013

January 2013

January 2013

Sales and/or use tax rates in the states of Alabama, Arkansas, California, Colorado, Florida, Georgia, Iowa, Illinois, Kansas, Louisiana, Minnesota, North Dakota, Nebraska, New Mexico, Ohio, Oklahoma, South Carolina, South Dakota, Texas, Vermont, and Washington have changed in Zip2Tax products effective Jan. 1, 2013.

In Alabama, tax rates changed in the cities of Brewton and Athens and in the county of Dallas.

In Arkansas, tax rates changed for the cities of Austin, Magnolia, Van Buren, and Yellville.

In California, tax rates changed statewide.

In Colorado, rates changed for the cities of Calhan, Feming, Fowler, Gilcrest, Holly, Nucla, and the counties of El Paso and San Juan.

In Florida, rates changed for Walton County.

In Georgia, rates changed for Whitfield County.

In Iowa, rates changed for Van Buren.

In Illinois, rates changed for Farmersville, Hopkins Park, Westchester and Cook County.

In Kansas, rates changed for Bennington, Council Grove, Jetmore, Leonardville, Moundridge, and the counties of Jackson, Lane and Riley.

In Louisiana, rates changed for Beauregard Parish and Catahoula Parish.

In Minnesota, rates changed for Willmar.

In North Dakota, rates changed for Buffalo, Fargo, Finley, Mott, Ray, Tioga, Wilton, and Wishek.

In Nebraska, rates changed for Juniata, Sterling, and Oxford.

In New Mexico, rates changed for Fort Sumner, Gallup, and the counties of Socorro and Taos.

In Ohio, rates changed for Richland County.

In Oklahoma, use tax rate changed for Cimarron County.

In South Dakota, rates changed for Ashton, Crooks, and Frankfort.

In Texas, rates changed for Staples.

In Vermont, rates changed for Bondville, East Jamaica, Pikes Falls and Jamaica.

In Washington, rates changed for Sequim and San Juan County.

In Wyoming, rates changed for Laramie and Platte Counties.

There were 9 states with ZIP code changes effective after December 2012 including California, Colorado, Maryland, Minnesota, North Carolina, Ohio, Oklahoma, Pennsylvania, and Texas. Download a complete list of the ZIP code changes.

For December 2012 changes click here.

Angel Sauer

Angel Sauer, sales tax research team leader

Some filers benefit from using sales tax deductions instead of federal income tax deductions

sales tax deductions

sales tax deductions

If legislation passes congress again this year, a select group of federal income tax filers may benefit from calculating deductions using the state and local sales taxes they paid instead of state income taxes.

state sales tax deductions

According to the Tax Policy Center, residents of New York and California benefited the most from using the state and local sales tax deduction in 2005 on their federal income tax.

This option is only available to filers who itemize deductions using Schedule A on Form 1040, and generally only beats the income tax deduction in a few cases:

  • For residents in states with no, or limited, income taxes: Alaska, Florida, New Hampshire, Nevada, South Dakota, Tennessee, Texas, Washington and Wyoming.
  • Individuals who live in states with higher-than-average state and local sales taxes.
  • Individuals who made unusually expensive purchases such as paying for a wedding, home improvements or vehicle purchases.

The IRS provides special sales tax tables that average consumption by taxpayers, taking into account filing status, number of dependents, adjusted gross income and state and local general sales rates by ZIP code. Filers using the standard sales tax deduction can also add in sales taxes paid on the purchase or lease of a vehicle, boats or aircraft, and home renovations.

Filers could optionally use the actual expense method by collecting receipts for all purchases made and keeping a running tally of all sales tax expenses. This method may be beneficial if sales taxes paid were well above the standard deduction or if the filer lived in multiple tax jurisdictions.

Filers whose sales tax deductions come out about the same as their income tax deduction may benefit from taking former since they won’t have to claim their state income tax refund the following year.

The problem with the sales tax deductions is that it never has been made permanent since it was authorized in 2004. Every two years, the issue comes up in front of legislators once again. It expired at the end of 2011, and if it isn’t renewed this year, it won’t be available to taxpayers filling out their forms in 2013.

Sales and Use tax rate changes for July 2012

There were 22 states with sales and/or use tax changes and all 50 states had ZIP code additions and deletions since June.

Angel Sauer

Angel Sauer, sales tax research team leader

Sales and/or use tax rates in the states of Alaska, Arkansas, California, Colorado, Georgia, Illinois, Kansas, Louisiana, Minnesota, Missouri, North Dakota, Nebraska, New Mexico, Nevada, Ohio, Oklahoma, South Carolina, South Dakota, Texas, Vermont, Washington, and West Virginia have changed in Zip2Tax products since June 2012.

In Alaska, the sales and use tax rate changed for the cities of Akutan, Diomede, Gustavus, Hydaburg, Kiana, Klawock, Nenana, and Saxman.

In Arkansas, the sales and use tax rates changed for the county of Pike and the cities of Batesville, Blytheville, Crossett, Lincoln, Plumerville, and Salesville.

In California, tax rates changed for the cities of Fort Bragg and Campbell and for the county of Santa Clara.

In Colorado, tax rates changed for Larimer County and use tax rates changed for several cities.

In Georgia, tax rates changed for Dade County.

In Illinois, tax rates changed for 18 cities and 2 counties.

In Kansas, tax rates changed for the cities of Cimarron, Frontenac and Wellington.

In Louisiana, tax rates changed in Claiborne, Acadia, Ascension, Caddo, Lincoln, St. Tammany and West Feliciana Parishes and in the cities of Morgan City and Athens.

In Minnesota, tax rates changed for Fergus Falls, Hutchinson and Lanesboro.

In Missouri, tax rates changed in Barry and Greene counties and the cities of Willard, Butler, Nevada and Noel.

In North Dakota, tax rates changed for Fargo and Surrey.

In Nebraska, tax rates changed for Clearwater and Shelton.

In New Mexico, tax rates changed for the city of Artesia, and Otero and Taos counties.

In Nevada, tax rates changed in White Pine County.

In Ohio, tax rates changed in Richland County.

In Oklahoma, tax rates changed in the counties of Garvin, Delaware, Cherokee and Carter and in the city of Morris.

In South Carolina, tax rates changed for Greenwood County.

In South Dakota, tax rates changed in Peever.

In Texas, tax rates changed for Deer Park.

In Vermont, tax rates changed for Wilmington.

In Washington, tax rates changed in Ferndale, Tacoma, Walla Walla and Wenatchee.

In West Virginia, tax rates changed in Williamstown and Huntington.

There were 50 states with ZIP code changes effective after June 2012 including Alaska, Alabama, Arkansas, Arizona, California, Colorado, Connecticut, DC, Florida, Georgia, Hawaii, Iowa, Idaho, Illinois, Indiana, Kansas, Kentucky, Louisiana, Massachusetts, Maryland, Maine, Michigan, Minnesota, Missouri, Mississippi, Montana, North Carolina, North Dakota, Nebraska, New Hampshire, New Jersey, New Mexico, Nevada, New York, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, Vermont, Washington, Wisconsin, West Virginia and Wyoming.

Download a complete listing of all ZIP code changes since June 2012.

For June’s changes click here.

Sales and/or use tax changes for May 2012

Sales and Use tax changes for May 2012

Sales and Use tax changes for May 2012

Sales and/or use tax rates in the states of Alabama, Colorado, Louisiana, Minnesota, Missouri, South Dakota and Wyoming have changed in Zip2Tax products since April 2012.

Sales and Use tax changes for May 2012, Sales Tax Research Team Leader

Angel Sauer, Sales Tax Research Team Leader

In Alabama, the sales and use tax rate changed for the city of Anniston.

In Colorado, the sales and use tax rates changed for the cities of Castle Pines North, Castle Rock and Lone Tree.

In Louisiana, the sales and use tax rates changed for Acadia and Lafayette Parishes.

In Minnesota, the sales tax rates changed for the city of Saint Paul.

In South Dakota, the sales and use tax rate changed for the cities of Pactola Lake, Hisega, Rockerville, and Silver City.

In Wyoming, the sales and use tax rate changed for the county of Laramie.

There were 12 states with ZIP code changes effective after April 2012 including California, Colorado, Georgia, Maryland, Maine, New York, Ohio, Oregon, Pennsylvania, South Carolina, Texas, and Wisconsin.

For April’s changes click here.

Sales tax rate changes for January 2012

Sales tax rate changes January 2012

Sales tax rate changes January 2012

By Angel Sauer

Angel Sauer

Angel Sauer, sales tax research team leader

Sales Tax Research Team Leader

  • In Arkansas, the sales tax rates changed for the cities of Batesville, Carlisle, Cherokee Village, Gurdon, Little Rock, Marmaduke, Paragould, and Rockport.
  • In Colorado, the sales tax rates changed for the cities of Fort Lupton, Superior and Wellington, the counties of Arapahoe, Jackson, Larimer, Logan and Mesa and the Special Districts of Aspen Park Metropolitan District (in Confer), Mountain village, Steamboat Springs and Sterling.
  • In Florida, the sales tax rates changed for the counties of Alachua, Liberty, Martin, and Seminole.
  • In Georgia, the sales tax rates changed for the counties of Glynn, Greene, and Whitfield.
  • In Illinois, the sales tax rates changed for the cities of Addison, Cortland, Gilberts, Johnston City, Joliet, New Lenox, Peoria Heights (in counties of Peoria, Tazewell, and Woodford), Peru, West Peoria, and Winnebago. The sales tax rates changed for the counties of Cook, Franklin and Logan. The sales tax rates also changed for the Business Districts of Carlyle Green Mount, Frank Scott Parkway, The Parkway North, RT 15 South Green Mount Road, Farm Creek, and Shoppes at St. Clair Square, Mount Prospect Business District 1, Westside, and Kendall Marketplace.
  • In Iowa, the local option sales tax Sunset Dates were removed or extended for many cities in the jurisdictions of Adair, Hamilton, Marshall and Washington.
  • In Kansas, the sales tax rates changed for the cities of Beloit, Chapman, Ulysses, Yates Center and for the Community Improvement Districts of Kansas City Shawnee Plaza and Olathe Heart of America.
  • In Minnesota, the sales tax rates changed for the cities of Fergus Falls, Hutchinson, and Lanesboro.
  • In North Carolina, the sales tax rate changed for the county of Halifax.
  • In North Dakota, the sales tax rates changed for the cities of Bisbee, Fairmount, and Hope.
  • In New Mexico, the sales tax rates changed for the cities of Clovis, Anthony, Jal, Alamogordo, Cloudcroft, Tularosa, Elephant Butte and Truth or Consequences and for the county of Otero.
  • In Oklahoma, the sales and/or use tax rates changed for the cities of Castle, Healdton, Midwest City, and Arcadia and for the counties of McIntosh, Canadian, and Hughes.
  • In South Dakota, the sales tax rates changed for the cities of Bruce, Camp Crook, Frankfort, and Oldham.
  • In Washington, the sales tax rates changed for the cities of Snohomish, Twisp and Winthrop and the county of Walla Walla.
  • In Wyoming, the sales tax rate changed for the county of Sweetwater.
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