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Rate Changes In: CO, GA, KS, MO, NE, OK & WA
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from Nov 29 - Dec 3, 2010 |
| Mon, Nov 29, 2010 - No Rate Changes Announced |
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Tue, Nov 30, 2010 - No Rate Changes Announced
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| Wed, Dec 1, 2010 - Oklahoma & Washington |
Oklahoma—Sales and Use Tax: Correction: Sallisaw Rate to Decrease 0.5%
On January 1, 2011, the local sales and use tax rate for the city of Sallisaw, Oklahoma, decreases from 4% to 3.5%.
Rates and Codes for Sales, Use, and Lodging Tax, Oklahoma Tax Commission, released November 22, 2010
Washington—Sales and Use Tax: Correction: Nineteen Municipal Annexations Announced for First Quarter of 2011
The Washington Department of Revenue has issued a local sales and use tax bulletin that reminds taxpayers that the following 19 municipalities have imposed annexations effective January 1, 2011:Asotin, Prosser, Chelan City, Camas, Pomeroy, Electric City, Royal City, Mattawa, Elma, Enumclaw, Renton, Port Orchard, White Salmon, Mossyrock, Oroville, Friday Harbor, Sedro Woolley, Selah, and Sunnyside.
The bulletin also reminds taxpayers that beginning January 1, 2011, the sales and use tax rate in the Thurston County Public Transportation Benefit Area (PTBA) will increase by 0.2%. The notice can be viewed on the department’s Web site.
Local Sales and Use Tax Rates and Changes, Washington Department of Revenue, November 22, 2010 |
Thu, Dec 2, 2010 - Colorado, Kansas, Missouri
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Colorado—Sales and Use Tax: Local Tax Rate Changes Announced
The Colorado Department of Revenue has announced several local sales and use tax rate changes effective January 1, 2011. The following state-collected cities have rate changes:
- Morrison has increased its sales and use tax to 3.75% (previously, 3%);
- Boulder County has increased its sales and use tax rate to 0.8% (previously, 0.65%);
- Lincoln County has added an exemption for pesticides; and
- Bachelors Gulch Metropolitan District (located in Eagle County) will impose a 3% sales tax with exemptions for food for home consumption, machinery and machine tools, gas and electricity for residential use, occasional sales by charitable organizations, farm equipment, pesticides, food sold through vending machines, low-emitting vehicles, renewable energy components, beetle wood products, and school-related sales.
Additionally, Evans will become a self-collected home rule city with a license fee of $25.
Notice: Sales Tax Changes Effective January 1, 2011, Colorado Department of Revenue, December 2010
Kansas—Sales and Use Tax: Local Rate Publication Revised
The Kansas Department of Revenue has revised a publication that contains the local sales and use tax rates in effect as of January 1, 2011. Technical changes have been made concerning locations within certain special districts. The local sales and use tax rate changes taking effect on January 1 were previously reported.
Information Guide No. KS-1700, Kansas Department of Revenue, December 1, 2010
Missouri—Sales and Use Tax: Local Tax Rate Changes Announced
The Missouri Department of Revenue has released the following local sales and use tax rate changes, effective January 1, 2011. The releases also list the new rates for each county, city, and special district affected by the rate changes.
County Changes
- Benton County extends the existing 0.5% county capital improvements sales and use tax. This tax will also apply to the sale of domestic utilities. Its sales and use tax rates will each be 5.6%, and its domestic utility rate will be 1.375%.
- DeKalb County extends the existing 0.5% county capital improvement sales and use tax. Its sales and use tax rates will be 5.725% and 5.225%, respectively.
- Franklin County extends the existing 0.5% county capital improvement sales tax. Its sales and use tax rates will be 5.975% and 4.225%, respectively.
- Johnson County imposes a 0.25% sales and use tax. This tax will also apply to the sale of domestic utilities. The county also imposes the existing 0.5% and 0.25% county capital improvements sales taxes on the sale of domestic utilities. Its sales and use tax rates will each be 6.225%, and its domestic utility rate will be 2%.
- Perry County imposes a 0.25% sales tax. This tax will also apply to the sale of domestic utilities. The county also extends the existing 0.375% county capital improvements sales tax, which will also apply to the sale of domestic utilities. Its sales and use tax rates will be 6.1% and 4.225%, respectively, and its domestic utility rate will be 1.375%.
- Platte County extends the existing 0.5% storm water and local parks sales and use tax. Its sales and use tax rates will each be 5.6%.
- Ripley County imposes a 0.5% sales tax. This tax will also apply to the sale of domestic utilities. The county also imposes the existing 0.5% county hospital sales tax on the sale of domestic utilities. Its sales and use tax rates will be 5.725% and 4.225%, respectively, and its domestic utility rate will be 1.5%.
- St. Charles County increases the existing county capital improvement sales and use tax from 0.2% to 0.25%. Its sales and use tax rates will each be 5.95%.
- St. Francois County extends the existing 0.25% county capital improvements sales tax. Its sales and use tax rates will be 5.975% and 4.225%, respectively.
- Ste. Genevieve County imposes a 0.5% sales tax. This tax will also apply to the sale of domestic utilities. Its sales and use tax rates will be 6.725% and 4.225%, respectively, and its domestic utility rate will be 2%.
City Changes
In addition, the following cities have sales and use tax rate changes effective January 1, 2011.
- Cabool extends the existing 0.5% capital improvements sales tax. This tax will also apply to the sale of domestic utilities. Its sales and use tax rates will be 7.225% and 4.225%, respectively, and its domestic utility rate will be 3%.
- Cape Girardeau extends the existing 0.5% public mass transportation sales tax. Its sales and use tax rates (Cape Girardeau County and Scott County) will be 7.975% and 4.225%, respectively.
- Country Club Hills imposes a 0.5% sales tax. Its sales and use tax rates will be 8.425% and 4.225%, respectively.
- Diamond imposes a 0.5% sales tax. Its sales and use tax rates will be 7.6% and 4.225%, respectively.
- Herculaneum imposes a 0.5% sales tax. Its sales and use tax rates will be 8.85% and 4.225%, respectively.
- Independence extends the existing 0.25% storm water sales tax and the 0.25% local parks sales tax. Its sales and use tax rates will be 7.35% and 5.1%, respectively, in Clay County, and 7.6% and 4.225%, respectively, in Jackson County.
- Liberty extends the existing 0.5% city transportation sales tax. Its sales and use tax rates will be 7.6% and 5.1%, respectively.
- Marble Hill imposes a 0.5% sales tax. Its sales and use tax rates will be 7.85% and 4.225%, respectively.
- Osceola extends the existing 0.5% city capital improvements sales tax. Its sales and use tax rates will be 6.1% and 4.225%, respectively.
- Steele imposes a 0.5% sales tax. Its sales and use tax rates will be 7.725% and 4.225%, respectively.
- Wentzville imposes a 0.5% sales and use tax. Its sales and use tax rates will each be 8.45%.
Community Improvement District Changes
Finally, the total sales tax rates in various community improvement districts have changed, effective January 1, 2011.
Releases, Missouri Department of Revenue, November 2010 |
Fri, Dec 3, 2010 - Georgia, Kansas & Nebraska
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Georgia—Sales and Use Tax: Average Retail Sales Prices for Local Prepaid Fuel Tax Announced
Effective January 1, 2011, through June 30, 2011, the average retail sales prices used to calculate sales of motor fuel for highway use subject to Georgia sales and use taxes are as follows:
- gasoline, $2.534/gal. (currently, $2.594/gal.)
- diesel (clear and dyed), $2.831/gal. (currently, $2.776/gal.)
- aviation gasoline, $4.486/gal. (currently, $4.543/gal.)
- liquefied petroleum gas (LPG), $1.938/gal. (currently, $1.778/gal.)
- special fuel, including compressed natural gas (CNG), $2.498/gal. (currently, $2.559/gal.)
The average retail sales prices are announced semi-annually or more often if a revision is required.
Motor Fuel Tax Bulletin: Prepaid Local Tax on Motor Fuel Sales, Georgia Department of Revenue, November 29, 2010
Kansas—Sales and Use Tax: Transient Guest Rate Changes Announced
The following transient guest tax rate changes and developments take effect in the indicated Kansas cities on January 1, 2011:
- Haysville imposes a new transient guest tax at a rate of 6%.
- Quinter imposes a new transient guest tax at a rate of 4%.
- Hesston increases its transient guest tax rate from 3% to 5%.
- Lenexa increases its transient guest tax rate from 6% to 8%.
- Marysville increases its transient guest tax rate from 2% to 5%.
E-mail, Kansas Department of Revenue, December 2, 2010
Nebraska—Sales and Use Tax: Local Rate Changes Announced
The Nebraska Department of Revenue has announced that beginning April 1, 2011, Arcadia and Waverly will each implement a new city sales and use tax at the rate of 1.0%. On April 1, 2011, Maywood, Ponca, and Springfield will implement a new city sales and use tax at the rate of 1.5%. Also on April 1, 2011, Alma, Crete, Fullerton, Hastings, Humphrey, and Plymouth will increase their city sales and use tax from 1.0% to 1.5%. The notice can be viewed on the department’s Web site.
Nebraska Sales and Use Tax, Nebraska Department of Revenue, December 2, 2010 |
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Sales Tax
Audit Defense Webinar |
State Sales Tax
...In The News |
| Nov-30: California Lists Sales Tax Delinquents - Silicon Valley/San Jose Business Journal |
| Dec-1: Beebe Warns of Tax Cuts - Bloomberg |
| Dec-2: Colorado Online Sales-Tax System Expands to Large Retailers - Denver Business Journal |
| Dec-3: Business Lobby Warns Sales Tax Hike Would Hinder Job Growth - The Connecticut Mirror |
| Dec-7: Uncollected Internet Sales Tax - Courier-Journal.com |
Dec-7: Sales Tax Write-off Part of Major Tax Deal - Las Vegas Review-Journal
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Dec-7: Deal Promises Smaller Gov't to GA Farmers - BusinessWeek
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What Does Sales Tax Audits, Audit Liabilities & Credits/Refunds Have in Common?
They're All On The Rise.
If you think that having a seasoned sales tax department and/or sophisticated tax systems ensures you are collecting, paying or accruing the right sales tax, then you should talk to some of our Fortune 500 clients.
As companies grow, sophisticated systems and large tax departments are more a reflection of business activity volume not necessarily in state tax acumen or problem avoidance. In fact, our largest clients recognize the need for niche consultants or services on specific projects.
Expanding to other states means more audits by state auditors, more monthly filing requirements, more inquiries by state & local departments on activities, more transactions to accrue tax or obtain resale/exempt certificates.
Getting bigger means getting busier, not necessarily better at avoiding tax problems... you just have more fingers plugging holes in the dike.
New or revised tax laws, changing tax rates, administrative rulings on tax law, business expansion or acquisition, new business development are just a few of the reasons why state tax liabilities and credits are unavoidable. And since cutting services or raising taxes is never popular for elected officials, State Controllers are tasked with looking under every stone before bearing bad news to the voters.
Hiring & training more auditors, using 3rd party auditors, increasing sales tax audit deficiencies, handing out less credits are all on the rise.
Take a lesson from "Big Boy" companies who have already "been there; done that" and have determined that it's impossible for internal people to know everything there is to know about all things tax... even if they tell you they do. Using the best talent is the most efficient use of resources regardless of whether they are internal or not.
We're veteran experts and we know more than most, but even we admit we don't know everything. We just know how to get the answers and work done faster and more efficiently. Including getting refunds on tax over-payments, or preventing budget-busting, gut-wrenching, career & company ending, unpredicted tax liabilities.
Before making state tax decisions, wouldn't you like the wisdom of a 30-year-sales-tax-auditor-and-Big-4-Partner-and-Fortune 500 CFO-all-wrapped-up-into-one?
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