All States ~ Sales and Use Tax: Local Rate Changes Reported During the Period November 30 – December 4, 2015

Here in list form are the local sales and use tax rate changes reported during the period November 30 – December 4, 2015.

ALABAMA

Effective December 1, 2015:

Waterloo, City of, local sales and use tax rate for general items and retail sales of food for human consumption sold through vending machines 2.5%; tax on admissions to places of amusement and entertainment 2.5%; rate of taxation for the net difference paid for machines, machinery, and equipment used in planing, cultivating, and harvesting farm products 0.75%; rates for machines, parts, and attachments for machines used in manufacturing tangible personal property, and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers 0.75%.

Fort Payne, City of, lodgings tax rate 7%.

FLORIDA

Effective December 1, 2015:

Walton County, combined state and local sales and use tax 7%.

Effective January 1, 2016:

Hernando County, combined state and local sales and use tax rate 6.5%.

St. Johns County, combined state and local sales and use tax rate 6.5%.

Effective January 1, 2016 through June 30, 2016:

Jackson County, combined state and local sales tax rate 7%; beginning July 1, 2016, combined sales tax rate 7.5%.

ARIZONA

Effective January 1, 2016:

Gilbert, City of, sales and use tax rate on the following business classifications 0%: feed at wholesale; timbering and other extraction; rental occupancy; and metal mining.

Prescott Valley, City of, sales and use tax rate 2.83% on the following classifications: advertising; amusements; contracting – prime contracting; contracting – speculative builder; contracting – owner builder; job printing; manufactured building; timbering and other extraction; publication; hotels; hotel/motel (additional tax); rental, leasing and licensing for use of TPP; restaurant and bars; retail sales; retail sales food for home consumption; MRRA amount; communications; transporting; utilities; wastewater utility services; use tax purchases; and use tax from inventory.

ILLINOIS

Effective January 1, 2016:

Cook County, local sales tax rate increasing by 1%.

Municipalities with sales tax rate changes include: Atwood Business District, Atwood (Douglas County), Atwood Business District, Atwood (Piatt County), general business districts in Bellwood (Cook County), Bloomington (McLean County), Northwest Business District, Effingham (Effingham County), Route 20 Business Development District, Elizabeth (Jo Daviess County), Harlem Avenue/North Avenue Business District and other business districts, Elmwood Park (Cook County), Hartford Business District, Hartford (Madison County), Herrin (Williamson County), Hopkins Park (Kankakee County), Bend Road Business District, Madison (Madison County), business districts in Matteson (Cook County), business districts in Morton Grove (Cook County), Naperville (DuPage County), Naperville (Will County), Normal (McLean County), Oswego (Kendall County), Oswego (Will County), Posen (Cook County), Blackhawk Boulevard and Main Street Business District, Rockton (Winnebago County), Shorewood (Will County), and Stickney (Cook County).

MISSOURI

Effective January 1, 2016:

Holt County, sales and use tax rate 6.725%.

Saline County, sales and use tax rate 5.6%.

Aurora, City of, sales and use tax rate 7.85%; domestic utility rate 2.5%.

Carthage, City of, sales tax rate 7.95%; use tax rate 4.225%.

Chillicothe, City of, local option use tax rate 7.225%.

TEXAS

Effective January 1, 2016:

Goliad, City of, combined state, county, city and special purpose district tax sales tax rate 8.25%.

Goliad Municipal Development District, special purpose district local sales and use tax rate 0%.

Corral City, combined state, county, city and special purpose district tax sales tax rate 8%.

NEBRASKA

Effective April 1, 2016:

Wood River, City of, local sales and use tax rate 1.5%.

Geneva, City of, local sales and use tax rate 2%.

 

AUTHOR

Wolters Kluwer Tax and Accounting

Wolters Kluwer Tax and Accounting is a leading provider of software solutions and local expertise that helps tax, accounting, and audit professionals research and navigate complex regulations, comply with legislation, manage their businesses and advise clients with speed, accuracy and efficiency. Wolters Kluwer Tax and Accounting is part of Wolters Kluwer N.V. (AEX: WKL), a global leader in information services and solutions for professionals in the health, tax and accounting, risk and compliance, finance and legal sectors. We help our customers make critical decisions every day by providing expert solutions that combine deep domain knowledge with specialized technology and services. Wolters Kluwer reported 2016 annual revenues of €4.3 billion. The company, headquartered in Alphen aan den Rijn, the Netherlands, serves customers in over 180 countries, maintains operations in over 40 countries and employs 19,000 people worldwide. Wolters Kluwer shares are listed on Euronext Amsterdam (WKL) and are included in the AEX and Euronext 100 indices. Wolters Kluwer has a sponsored Level 1 American Depositary Receipt program. The ADRs are traded on the over-the-counter market in the U.S. (WTKWY).

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