This week's Sales Tax Tuesday 2018 feature takes a 'spring break' from our state travels in order to look at the various states that are implementing Sales Tax changes April 1, 2018. There were simply too many to view one-by-one. No, this doesn't mean that we won't be looking at each of the states individually sometime over the rest of this year.
Sales Tax Tuesday 2018 is a joint venture between Insightful Accountant and Avalara, 'the Sales Tax people', it's purpose is to update you on what's new and different in Sales and Use tax since our first year-long Sales Tax Tuesday adventure way back in 2015.
Instead of visiting one state this week, we felt it important enough to take a 'spring break' from our travels so we could summarize the vast number of local sales and use tax rate changes effective April 1, 2018 impacting the following states:
· Alabama
City rate changes will impact Dadeville, Valley Head, and Repton. County rate changes impact Wilcox County. There are no other changes.
To learn more about Alabama sales tax, check out Avalara's TaxRates Alabama state page.
· Arkansas
More than a dozen local sales and use tax rate changes including Sales tax rate decreases for Independence County and St. Francis County, sales tax increases for Alexander, in Pulaski County, Baxter County, Conway, in Faulkner County, Des Arc, in prairie County, DeWitt in Arkansas County, and Lonoke in Lonoke County. The following cities have new rates due to annexations: Benton in Saline County, Fordyce in Dallas County, Fort Smith in Sebastian County, Little Rock in Pulaski County, Paris in Logan County and Pleasant Plains, in Independence.
Additional details are available from the Arkansas Department of Finance and Administration. Check out Avalara's state page to learn more about Arkansas sales and use tax here.
· California
We gave you the details of the various local sales and use tax changes for California in last week's Sales Tax Tuesday (2018) feature, but just in case you missed it, the following city have sales tax rate changes: Burlingame in San Mateo County, Farmersville in Tulare County, Hawthorne in Los Angeles County), La Mirada in Los Angeles County, Larkspur in Marin County, Nevada City in Nevada County, Palm Springs in Riverside County, Santa Barbara in Santa Barbara County, Vacaville in Solano County and Woodlake in Tulare County.
In addition the sales and use tax rate in Mendocino County in increasing, it impacts unincorporated Mendocino County, Fort Bragg, Point Arena, Ukiah and Willits.
See the California Department of Tax and Fee Administration for more details. To learn more about California sales and use tax in general, visit the California page on TaxRates.com.
· Georgia
A couple of weeks ago we gave you the details of the various local sales and use tax changes for Georgia in our Sales Tax Tuesday (2018) feature. Just be aware that there are rate increases impacting Clarke County, Colquitt County, Decatur County, Haralson County, Putnam County, Walker County, Ware County, and portions of Fulton County both within the City of Atlanta, and outside the Atlanta city limits. There are also changes impacting DeKalb county in terms of special option taxes impacting portions of the county both within and outside of the City of Atlanta.
Additional information is available from the Georgia Department of Revenue. You can also learn more about sales tax in Georgia at Avalara TaxRates.
· Illinois
Two local taxes are set to increase in Naperville, Illinois. On April 1 (2018) the Naperville hotel and motel tax will increase. Scheduled for July 1 (2018) the city tax on landlines and mobile telephones will also increase.
For details see Avalara's Illinois sales tax rate changes.
· Kansas
The following Kansas cities are impacted by new sales tax rates: Alden, Baxter Springs, Danville, Herington (Dickinson County), Herington (Morris County), Palco, Tipton, and Whitewater. Each of the following counties are also impacted by rate changes along with the corresponding cities in each: Cowley County (Arkansas City, Arkansas City Summit Plaza district, Atlanta, Burden, Cambridge, Dexter, Geuda Springs, Parkerfield, Udall, and Winfield); Finney County (Garden City and Garden City Stone Dev district, and Holcomb).
The Leawood Shops TDD is eliminated 4/1/2018, but the following new special districts are effective: Atchison CID, Fort Scott CID, Overland Park Bluhawk TDD and Overland Park Regency Park CID.
There are several address realignments impacting rate changes in Kansas City, Wichita, and Lenexa. For reporting codes and address ranges, see the Kansas Department of Revenue.
For more details, or rate particulars, see the Avalara Kansas Sales Tax Rate page.
· Minnesota
Kandiyohi County sales and use tax saw an increase April 1 and also imposition of a new vehicle excise tax.
Additional information is available from the Minnesota Department of Revenue, or the Avalara Minnesota Sales Tax Increase website.
· Missouri
The following cities are impacted by sales and use tax changes effective April 1: Archie (Cass County), Branson (Taney County), Dardenne Prairie (St. Charles County), Drexel (Bates & Cass County), Fordland (Webster County), Gallatin (Daviess County), Granby (Newton County), Lee's Summit (Cass & Jackson Counties), Pagedale (St. Louis County), Peculiar (Cass County), Pine Lawn (St. Louis County), St. Louis City (not part of any county) and Shelbina (Shelby County).
In addition the following Counties and Special Districts are the subject of rate changes: Greene County, Jackson County, Morgan County, Newton County; Auto Plaza CID (Jefferson County), Crossing Richmond Heights CID (St. Louis County), Fountain Lakes Commerce South CID (including portions of St. Charles); Glenstone Marketplace CID (Greene County), 1111 Grand CID (Jackson County), Pine Tree CID (Jackson County), Tucker & Cass CID (including portions of St. Louis), and Westport Plaza II CID (St. Louis County).
Consult the Missouri Department of Revenue for details regarding the above changes, or the Avalara Missouri Sales Tax changes website.
· Nebraska
Norfolk actually decreased its sales and use tax rate effective April 1st. In addition there are boundary changes to the following Nebraska cities impacting sales and use tax collections: Alliance, David City, Hastings, Kearney, Lexington, Lincoln, Minden, Norfolk and Papillion.
The Nebraska Department of Revenue can provide additional information on these changes, or see the Avalara Nebraska Sales Tax changes website.
· North Dakota
Numerous local option tax changes are taking effect April 1, 2018, in North Dakota. City changes include Belfield, Edgeley, Grand Forks, Lincoln, Linton, and Mohall.
Additional details are available from the North Dakota Office of State Tax Commissioner, or the Avalara North Dakota Sales Tax changes website.
· Oklahoma
These cities are seeing rate changes effective April 1, 2018: Del City, Spencer, The Village, and Wagoner. The counties are seeing rate changes as well: Johnston County, and Pontotoc County.
See the Oklahoma Tax Commission or Avalara's Oklahoma Sales Tax changes website, for additional details.
· Texas
The following cities have new or increased sales taxes effective April 1: Arp, Brock, Brock West, Coupland (Williamson County), Darrouzett (Lipscomb County), Dennis, Devers, Kirbyville (Jasper County), LaVilla (Hidalgo County), Oak Ridge (Kaufman County), Panorama Village (Montgomery County) and Stratford (Sherman County).
The following are new special purpose districts: Fort Bend County Municipal Management District No. 1, Palo Pinto County Emergency Services District No. 1, Palo Pinto County Emergency Services District No. 1-A, Potter County Assistance District No. 1, Sachse Municipal Development District, Walker County Emergency Services District No. 1, and Westwood Magnolia Parkway Improvement District A.
The following special purpose districts are abolished and/or consolidated: Montgomery County Emergency Services District No. 12, Montgomery County Emergency Services District No. 12-A, Montgomery County Emergency Services District No. 12-B, Montgomery County Emergency Services District No. 1, Montgomery County Emergency Services District No. 1-A, and Montgomery County Emergency Services District No. 1-B.
Additional details are available from the Texas Comptroller of Public Accounts, of Avalara's Texas Sales Tax changes website.
· Utah
The following cities have rate changes effective April 1: Cedar Highlands, Cedar Hills, Fairview and Syracuse. In addition Grand County is increasing their short-term leasing tax.
Visit the Utah Department of Revenue, or Avalara's Utah Sales Tax changes website, for more information.
· Washington
The following cities have rate changes effective April 1: Connell, Ellensburg, Long Beach, Moses Lake, and Mukilteo.
In addition the following counties are increasing sales and use taxes: Clallam County, Columbia County and Okanogan County.
See Avalara's Washington State Sales Tax changes website.
· Wisconsin
Effective April 1 (2018) Calumet County is adding a local 0.5% tax.
Additional details are available at the Wisconsin Department of Revenue, or the Avalara website.
· Wyoming
Niobrara County is adding a special purpose county option tax while Sweetwater County is eliminating a special purpose county option tax.
The Town of Lusk's total tax rate is rising as a result of the Niobrara County rate increase.
Additional information is available from the Wyoming Department of Revenue, or the Avalara Wyoming Sales Tax changes website.
Sales and uses taxes play a key role in state and local government revenues, that's why you rarely see declines or the elimination of sales and use taxes. The various increases and adjustments, as well as rule changes, associated with all of the aforementioned state-by-state Sales and Use Tax changes make tracking the proper tax highly complex. At the same time each jurisdiction strives to insure that every tax dollar is collected and remitted on a timely basis.
To do this they sue audits, fines, penalties and frequent changes in the what is taxed and how much it is taxed to insure their revenue stream. It's easy to get lured into a false sense of compliance, that's why you need a sales and use tax expert like Avalara helping you integrate sales and use tax collections and reporting into your overall business framework.
By providing sales tax automation solutions, including tax calculation, exemption certificate management, returns processing and 1099 filing and reporting, Avatax can give you the assurance of compliance without sacrificing productivity so that your sales tax is way less taxing than ever before.
So just kick back on your 'spring break', despite the mountains of Sales and Use Tax changes effective April 1 knowing that Avalara has you covered.