Tax Data Updates ONESOURCE Indirect Tax Q1 2013 Sales Tax & VAT Rate Report 2013 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 https://customer.sabrix.com, or phone us at 1-866-472-2749. onesource.indirecttax@thomsonreuters.com http://onesource.thomsonreuters.com/solutions/indirect-tax/ - 1 -
US Standard Sales Tax Rate Changes 2013 State Rate Changes 2 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 2 County Rate Changes 31 0 0 31 0 0 0 0 0 0 0 0 0 0 0 0 31 City Rate Changes 42 0 4 46 0 0 0 0 0 0 0 0 0 0 0 0 46 District Rate Changes 5 0 1 6 0 0 0 0 0 0 0 0 0 0 0 0 6 Taxing States 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Taxing Counties 4 1 0 5 0 0 0 0 0 0 0 0 0 0 0 0 5 Taxing Cities 12 0 0 12 0 0 0 0 0 0 0 0 0 0 0 0 12 District Taxes 65 0 0 65 0 0 0 0 0 0 0 0 0 0 0 0 65 Total 161 1 5 167 0 0 0 0 0 0 0 0 0 0 0 0 167 US Special Sales Tax Rate Changes 2013 State Rate Changes 2 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 2 County Rate Changes 2 0 1 3 0 0 0 0 0 0 0 0 0 0 0 0 3 City Rate Changes 9 0 8 17 0 0 0 0 0 0 0 0 0 0 0 0 17 District Rate Changes 4 0 3 7 0 0 0 0 0 0 0 0 0 0 0 0 7 Taxing States 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Taxing Counties 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Taxing Cities 5 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 5 District Taxes 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 22 0 12 34 0 0 0 0 0 0 0 0 0 0 0 0 34 Note: special rates include non-standard rates (e.g. rental, auto, and food)
2013 US Regular Sales Tax Rate Changes (total number of increases, decreases, and new rates) Months State County City District Subtotals Total Jan 2 0 0 28 3 4 41 1 12 3 2 65 80 81 161 Feb 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 Mar 0 0 0 0 0 0 3 1 0 1 0 0 5 0 5 Q1 2 0 0 28 3 5 44 2 12 4 2 65 85 82 167 Apr 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 May 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Jun 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Jul 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Aug 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Sep 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Oct 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Nov 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Dec 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 2 0 0 28 3 5 44 2 12 4 2 65 85 82 167 Changes 2013 US Special Sales Tax Rate Changes (total number of increases, decreases, and new rates) Months State County City District Subtotals Total Jan 1 1 0 2 0 0 8 1 5 3 1 0 17 5 22 Feb 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Mar 0 0 0 0 1 0 6 2 0 3 0 0 12 0 12 Q1 1 1 0 2 1 0 14 3 5 6 1 0 29 5 34 Apr 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 May 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Jun 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Jul 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Aug 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Sep 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Oct 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Nov 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Dec 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 1 1 0 2 1 0 14 3 5 6 1 0 29 5 34 Changes Note: special rates include non standard rates (e.g. rental, auto, and food)
Summary of Average U.S. Sales Tax Rates 2013 Year State Avg. Rate County Avg. Rate City Avg. Rate Combined Avg. Rate 2013 5.638% 1.239% 1.741% 8.618%
Q1 Sales Tax Highlights State Level Standard Rate Changes in Q1 2013. California increased their sales and use tax rate from 6.25% to 6.5% in Q1 2013. Navajo Nation increased their sales and use tax rate from 4% to 5% in Q1 2013 State Level Rates (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 5.638% in Q1 2013 County Level Rates (county designated portion of the sales tax rate) The highest county sales tax rate was Wrangell, AK at 7.0%. The next highest rates were 5.0% in the following authorities: 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 Hinsdale, CO o San Juan, CO o Iberville Parish, LA o Orleans Parish, LA o St. Bernard Parish, LA o St. Charles, LA The average county sales tax rate was 1.239% in Q1 2013 City Level Rates (city designated portion of the sales tax rate) The highest city sales tax rate was Kodiak, AK at 7.0%. Then Hoonah, AK at 6.5%. The following cities were tied for the third highest city sales tax at 6.0%: o Bethel, AK o Buckland, AK o Cordova, AK o Dillingham, AK o Kotzebue, AK o Petersburg, AK o Thorne Bay, AK o Tuba City (Navajo Nation), AZ
The average city sales tax rate was 1.741% in Q1 2013 Combined: State/County/City Rates The jurisdictions with the highest combined sales tax rates are as follows: o 13.725% Tuba City, AZ (Navajo Nation) o 12.725% Coconino County, AZ (Navajo Nation) o 12.1% Apache County, AZ (Navajo Nation) o 12.1% Kayenta, AZ (Navajo Nation) o 12.1% Navajo County, AZ (Navajo Nation) o 11.75% McKinley County, NM (Navajo Nation) o 11.725% Fredonia, AZ (Coconino County) o 11.7% San Luis, AZ (Yuma County) o 11.6875% Cibola County, NM (Navajo Nation) o 11.5% Arab, AL (Cullman County) o 11.5% Collinsville, AL (Cherokee County) o 11.5% Piedmont, AL (Cherokee County) o 11.3125% San Juan County, NM (Navajo Nation) o 11.3% Guadalupe, AZ (Maricopa County) o 11.225% Williams, AZ (Coconino County) o 11.125% Mansfield, AR (Scott County) o 11.1% Winkelman, AZ (Gila County) The average combined rate was 8.618% in Q1 2013
INTL Standard Rate Changes 2013 Country Rate Changes 4 0 0 4 Country Rates 2 0 1 3 Country End Dated Rates 1 0 0 1 State Rate Changes 1 0 0 1 State Rates 0 2 0 2 State End Dated Rates 0 2 0 2 Total 8 4 1 13 0 0 0 0 0 0 0 0 0 0 0 0 0 INTL Special Rate Changes 2013 Country Rate Changes 6 0 0 6 Country Rates 11 6 0 17 Country End Dated Rates 6 0 0 6 State Rate Changes 5 0 0 5 State Rates 19 9 28 56 State End Dated Rates 0 0 11 11 Total 47 15 39 101 0 0 0 0 0 0 0 0 0 0 0 0 0 INTL Product Taxability Changes 2013 From Law Changes Product Taxability 13 6 3 22 Total 13 6 3 22 0 0 0 0 0 0 0 0 0 0 0 0 0
Q1 VAT Highlights Country Level Rate Changes in Q1 2013 Finland increased all of its VAT rates from 9%, 13% and 23% to 10%, 14% and 24%, respectively, effective 1 January 2013. Croatia introduced a new 5% rate effective 1 January 2013. Cyprus increased its standard rate to 18% effective 14 January 2013. Dominican Republic increased its standard rate to 18% as of 1 January 2013 and added an 8% rate. Lithuania introduced a 5% rate effective 1 January 2013. Maldives tourism rate increased from 6% to 8% effective 1 January 2013. Brazil IPI rates of 32%, 38%, 39% were introduced, effective 1 January 2013. Czech Republic increased its standard and reduced rate from 20% and 14% to 21% and 15%, respectively, effective 1 January 2013. Provincial/State Level Rate Changes in Q1 2013 British Columbia no longer participated in the HST on 31 March 2013 and restored the PST as of 1 April 2013. Prince Edward Island extinguished its PST as of 31 March 2013 and began participating in the HST as of 1 April 2013. The Indian State of West Bengal increased its standard and reduced rate 13.5% and 4% to 14.5% and 5%, respectively, effective 1 April 2013 The Indian state of Kerala increased its standard rate from 13.5% to 14.5% as of 1 April 2013.