With 13,253 tax authorities in the US and over a thousand tax rate and rule changes each year combined with shifting state nexus laws - keeping up with sales and use tax trends impacting your business is time consuming. The Sabrix States Sales Tax Trends draw on the research and analysis of our team of tax experts to help you navigate the complexities of sales and use tax.
Listen as Amanda Kunz, Worldwide Tax Research Manager for Sabrix, provides an update on tax law changes and trends in states where you conduct business, and most importantly provide analysis on what these changes mean to your business.
21 April 2010, Kansas sales and use tax provisions have been amended to conform with recent changes in the Streamlined Sales and Use Tax Agreement (SSUTA). Some of the changing provisions include those governing exemption certificates, rate changes, and the provisions governing direct mail sourcing.
The Florida House has approved a three day Back-to-School sales tax holiday slated for August 13th to August 15th during which books, clothes, shoes, and book bags under $50, and school supplies under $120, will be exempt from sales tax.
On 18 March 2010, the Idaho House Revenue and Taxation Committee voted 9-9 against sending representatives to participate in discussions for the Streamlined Sales Tax Project. After being presented with the many changes to the current state sales and use tax laws that would be required to belong to the Streamlined Sales and Use Tax Agreement, the committee voted in a tie, which kills any bill. The changes would have included levying an “Amazon” tax, reimbursing retailers who collect sales tax, and about 36 other changes to Idaho’s current sales tax laws.
On 29 March 2010, Governor Mitch Daniels signed the state budget, effective 1 July 2010, which amends the sales and use tax laws to comply with the requirements of the Streamlined Sales and Use Tax Agreement (SSUTA). Some of the changes consist of eliminating the Indiana tax rate brackets, and adding or amending definitions, for example, the definition of “retail merchant” is expanded to include anyone entering into a computer software maintenance contract.
The Missouri Senate passed legislation that would allow voters in Jackson, Clay, Platte, and Cass counties decide whether to establish a sales tax up to one-quarter percent to support the Kansas City Zoo.
The Gilbert Town Council in Arizona narrowly approved the inclusion of a 0.25% sales tax increase on the 18 May 2010 ballot. If approved, funds from the sales tax increase would go to fund public safety, which is defined as police, fire, court and prosecutor office services.
A bill which exempts the purchase of firearms from West Virginia’s 6% sales tax during the first weekend of each October has been approved by the Senate. Governor Joe Manchin expressed concerns about the state’s revenues. He agreed to give the bill a full review, but would not rule out the possibility of a veto.
The Piggot Health Care Facilities Board has requested a 1% local sales tax be levied, to fund the local hospital. The request has been backed by the members of the Piggot City Council which were present at the 8 February 2010 meeting. The Council plans to have measure on the 18 May, 2010 primary election ballot.
