ONESOURCE Indirect Tax Q4 11 Sales Tax & VAT Rate Report
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1 Tax Data Updates ONESOURCE Indirect Tax Q4 11 Sales Tax & VAT Rate Report 2011 Thomson Reuters. All rights reserved. For more assistance, use our online resources or contact Sabrix Technical Support by opening a support request through the Sabrix Support Network at or phone us at onesource.indirecttax@thomsonreuters.com
2 Standard Sales Tax Rate Changes 2011 Jan Feb Mar Q1 Apr May Jun Q2 Jul Aug Sep Q3 Oct Nov Dec Q4 Total State Rate Changes County Rate Changes City Rate Changes Transit Rate Changes Taxing States Taxing Counties Taxing Cities Transit Taxes Total Special Sales Tax Rate Changes 2011 Jan Feb Mar Q1 Apr May Jun Q2 Jul Aug Sep Q3 Oct Nov Dec Q4 Total State Rate Changes County Rate Changes City Rate Changes Transit Rate Changes Taxing States Taxing Counties Taxing Cities Transit Taxes Total Note: special rates include non-standard rates (e.g. rental, auto, and food)
3 Changes Changes 2011 Regular Sales Tax Rate Changes (total number of increases, decreases, and new rates) Months State County City District Subtotals Total Jan Feb Mar Q Apr May Jun Q Jul Aug Sep Q Oct Nov Dec Q Total Special Sales Tax Rate Changes (total number of increases, decreases, and new rates) Months State County City District Subtotals Total Jan Feb Mar Q Apr May Jun Q Jul Aug Sep Q Oct Nov Dec Q Total Note: special rates include non-standard rates (e.g. rental, auto, and food)
4 Summary of Average U.S. Sales Tax Rates 2011 Year State Avg. Rate County Avg. Rate City Avg. Rate Combined Avg. Rate
5 State Level Standard Rate Changes in Q There were no state level sales tax rate changes in Q4 11. State Level Rate (state designated portion of the sales tax rate) Indiana, Mississippi, Jersey, Rhode Island, and Tennessee tied for the highest state sales tax rate at 7.0%. The second highest state sales tax rate was Minnesota at 6.875%. o The average state sales tax rate was 5.48% in Q4 11 County Level Rate (county designated portion of the sales tax rate) The highest county sales tax rates were 5.0% in the following authorities: o Hinsdale, CO o Juneau, AK o Sitka, AK o Chambers, AL (In unincorporated areas outside of police jurisdictions within the county) o Tuscaloosa, AL (In unincorporated areas outside of police jurisdictions within the county) o Iberville Parish, LA o Orleans Parish, LA o St. Bernard Parish, LA o St. Charles, LA The average county sales tax rate was 1.15% in Q4 11 City Level Rate (city designated portion of the sales tax rate) The highest city sales tax rate was Wrangell, AK at 7.0%. The following cities were tied for the second highest city sales tax at 6.0%: o Bethel, AK o Buckland, AK o Cordova, AK o Dillingham, AK o Hoonah, AK o Kodiak, AK o Kotzebue, AK o Petersburg, AK o Thorne Bay, AK o Tuba City (Navajo Nation), AZ The average city sales tax rate was 1.67% in Q4 11
6 Combined: State/County/City Rate The jurisdictions with the highest combined sales tax rates are as follows: o % Tuba City, AZ (Navajo Nation) o 12.1% Kayenta, AZ (Navajo Nation) o % Coconino County, AZ (Navajo Nation) o % Fredonia, AZ (Coconino County) o 11.7% San Luis, AZ (Yuma County) o 11.5% Collinsville, AL (Cherokee County) o 11.5% Piedmont, AL (Cherokee County) o 11.3% Guadalupe, AZ (Maricopa County) o % Mansfield, AR (Scott County) o 11.1% Apache County, AZ (Navajo Nation) o 11.1% Navajo County, AZ (Navajo Nation) o 11.1% Winkelman, AZ (Gila County) o 11.0% Arab, AL (Cullman County) o 11.0% Dermott, AR (Chicot County) o 11.0% Eudora, AR (Chicot County) o 11.0% Lake Village, AR (Chicot County) o 11.0% Bellwood, IL (Cook County) o 11.0% Lake Providence, LA (East Carroll Parish) o 11.0% Fort Gibson, OK (Cherokee County) o 11.0% Hallett, OK (Pawnee County) The average combined rate was 8.3% in Q4 11
7 International Rate and Product Taxability Changes 2011 Jan Feb Mar Q1 Apr May Jun Q2 Jul Aug Sep Q3 Oct Nov Dec Q4 Total Rate Increase Rate Decrease Rates End Dated Rates Product Taxability Total
8 Q4 International Highlights Country Level Rate Changes in Q Brazil added three new rates effective December 15, 2011 Product Taxability Changes in Q Portugal had product taxability changes in October 2011 Iceland had product taxability changes in November 2011 Brazil had product taxability changes in December 2011 Poland had product taxability changes in December 2011
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