January 2014 State Sales Tax Changes

Last updated, 1.16.14. 

Rate changes will take effect on January 1, 2014, in numerous states, including:

• Alabama: local sales tax rate changes;
• Arizona: rate change for high price items, transient lodging tax change, and change to prepaid wireless tax
• Arkansas: local sales tax rate changes;
• Colorado: local sales tax rate changes;
• Florida: tourist development tax change, a discretionary sales tax surcharge is extended,  local communications services tax changes;
• Georgia: local sales tax rate changes;
• Illinois: telecommunications tax changes and sales tax rate changes;
• Kansas: local sales tax rate changes;
• Louisiana: local sales tax rate changes;
• Minnesota: local sales tax rate changes and sales tax rate change for cigarettes;
• Missouri: local sales and use tax rate changes;
• Nebraska: local sales and use tax rate changes;
• New Mexico: gross receipts tax rate changes;
• North Dakota: sales tax exemption for flood victims expires and local sales tax changes;
• Ohio: local sales tax rate changes;
• Oklahoma: local sales tax rate changes, more changes, and rate corrections;
• South Dakota: local sales tax rate changes;
• Tennessee: central business improvement districts fees;
• Texas: local sales tax rate changes;
• Utah: local sales tax rate changes; and
• Washington State: local sales tax rate changes and more local rate changes.

Other change taking effect on January 1, 2014:

• Alabama: administrative changes;
• Arkansas: farm utility exemption;
• California: it will be a crime to use sales tax suppression software; special taxes; and a perk for lumber retailers;
• Colorado: sales tax base in special districts to match state sales tax base;
• Connecticut: new filing requirements;
• Idaho:local administrative change; new E911 fee;
• Indiana: Amazon.com to collect sales tax;
• Georgia: TAVT rate increase;
• Minnesota: new exemptions;
• Nebraksa: boundary changes;
• Nevada: Amazon.com to collect sales tax;
• North Carolina: expansion of sales and use tax; expiring exemption for food sold to students in institutions of higher learning; expiring exemption for newspapers;
• Ohio: becomes full member of SST;
• Oregon: cigarette tax rate increase;
• South Dakota: rewards electronic taxpayers;
• States without income tax: sales tax exemption listed on Schedule A is expiring; and
• Tennessee: electronic sales and use tax filing required; Amazon.com to collect sales tax.

Other changes

• Chicago to increase cigarette tax on January 10, 2014;
• No more Picher, Oklahoma, effective December 2013; and
• Minnesota to tax warehouse and storage services, April 2014.

Global rate changes:

• France: VAT increase; and
• Mexico: VAT increase.

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photo credit: 401(K) 2013 via photopin cc