Tax Data Updates ONESOURCE Indirect Tax Q3 2016 Sales Tax & VAT Rate Report 2016 Thomson Reuters. All rights reserved. For more assistance, use our online resources or contact Customer Support by opening a support request through the Software Support Network at https://www.onesourceidtsupport.com, or call us at 1-866-472-2749. onesource.indirecttax@thomsonreuters.com http://onesource.thomsonreuters.com/solutions/indirect-tax/ 1
US Standard Sales Tax Rate Changes 2016 State Rate Changes 1 0 0 1 1 0 1 2 0 0 0 0 0 3 County Rate Changes 79 0 0 79 20 1 0 21 20 0 0 20 0 120 City Rate Changes 538 2 2 542 60 0 1 61 50 1 0 51 0 654 District Rate Changes 10 2 1 13 5 0 9 14 2 0 0 2 0 29 Taxing States 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Taxing Counties 5 0 0 5 6 0 0 6 7 0 0 7 0 18 Taxing Cities 8 0 0 8 4 0 1 5 21 0 0 21 0 34 District Taxes 33 1 0 34 33 0 0 33 29 0 0 29 0 96 Total 674 5 3 682 129 1 12 142 129 1 0 130 0 0 0 0 954 US Special Sales Tax Rate Changes 2016 State Rate Changes 4 0 0 4 1 0 0 1 1 0 0 1 0 6 County Rate Changes 3 0 0 3 0 0 0 0 2 0 0 2 0 5 City Rate Changes 34 6 2 42 5 5 6 16 26 1 0 27 0 85 District Rate Changes 12 6 0 18 3 5 7 15 1 0 0 1 0 34 Taxing States 0 2 0 2 0 0 0 0 0 0 0 0 0 2 Taxing Counties 1 0 0 1 0 0 0 0 0 0 0 0 0 1 Taxing Cities 10 1 0 11 3 0 0 3 10 1 1 12 0 26 District Taxes 1 0 0 1 6 0 0 6 1 0 0 1 0 8 Total 65 15 2 82 18 10 13 41 41 2 1 44 0 0 0 0 167 Note: special rates include non-standard rates (e.g. rental, auto, and food) Summary of U.S. Sales Tax Rates 2016 Year State Avg. Rate County Avg. Rate City Avg. Rate Combined Avg. Rate 2016 5.56% 1.267% 1.802% 8.629% 2
2016 US Regular Sales Tax Rate Changes Months State County City District Subtotals Total Jan 0 1 0 74 5 5 532 6 8 6 4 33 628 46 674 Feb 0 0 0 0 0 0 2 0 0 2 0 1 4 1 5 Mar 0 0 0 0 0 0 2 0 0 1 0 0 3 0 3 Q1 0 1 0 74 5 5 536 6 8 9 4 34 635 47 682 Apr 1 0 0 18 2 6 58 2 4 1 4 33 86 43 129 May 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 Jun 1 0 0 0 0 0 1 0 1 8 1 0 11 1 12 Q2 2 0 0 18 3 6 59 2 5 9 5 33 98 44 142 Jul 0 0 0 14 6 7 47 3 21 1 1 29 72 57 129 Aug 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 Sep 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q3 0 0 0 14 6 7 48 3 21 1 1 29 73 57 130 Oct 0 0 0 Nov 0 0 0 Dec 0 0 0 Q4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 2 1 0 106 14 18 643 11 34 19 10 96 806 148 954 Changes 2016 US Special Sales Tax Rate Changes Months State County City District Subtotals Total Jan 1 3 0 2 1 1 26 8 10 9 3 1 53 12 65 Feb 0 0 2 0 0 0 6 0 1 6 0 0 12 3 15 Mar 0 0 0 0 0 0 2 0 0 0 0 0 2 0 2 Q1 1 3 2 2 1 1 34 8 11 15 3 1 67 15 82 Apr 1 0 0 0 0 0 4 1 3 2 1 6 9 9 18 May 0 0 0 0 0 0 0 5 0 0 5 0 10 0 10 Jun 0 0 0 0 0 0 6 0 0 6 1 0 13 0 13 Q2 1 0 0 0 0 0 10 6 3 8 7 6 32 9 41 Jul 0 1 0 2 0 0 24 2 10 0 1 1 30 11 41 Aug 0 0 0 0 0 0 1 0 1 0 0 0 1 1 2 Sep 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 Q3 0 1 0 2 0 0 25 2 12 0 1 1 31 13 44 Oct 0 0 0 Nov 0 0 0 Dec 0 0 0 Q4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 2 4 2 4 1 1 69 16 26 23 11 8 130 37 167 Changes Note: special rates include non-standard rates (e.g. rental, auto, and food) 3
Q3 2016 US SALES TAX HIGHLIGHTS State Level Standard Rate Changes in Q3 2016: No states changed their standard state level sales/use tax rates this quarter. State Level Rate (state designated portion of the sales tax rate): Puerto Rico had the highest state level sales tax rate at 10.5%. Indiana, Mississippi, Jersey, Rhode Island, and Tennessee tied for the next highest state sales tax rate at 7.0%. After those states, the next highest state sales tax rates were Minnesota at 6.875% and Nevada at 6.85%. The average state sales tax rate was 5.56% in Q3 2016. County Level Rate (county designated portion of the sales tax rate): The highest county sales tax rate was Wrangell, AK at 7.0%. Tied for the next highest county rates were Petersburg, AK and Sitka, AK at 6.0%. The third highest county rates were 5.0% in the following: o Juneau, AK o Skagway, AK o Yakutat, 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 Parish, LA The average county sales tax rate was 1.267% in Q3 2016. City Level Rate (city designated portion of the sales tax rate): The highest city sales tax rates were 7.0% in Kodiak, AK and Winter Park, CO. The second highest city rates were 6.5% in Hoonah, AK and Selawik, AK. The following cities were tied for the third highest city sales tax at 6.0%: o Anderson, AK o Bethel, AK o Buckland, AK o Cordova, AK o Dillingham, AK o Hydaburg, AK o King Cove, AK o Kotzebue, AK o Scammon Bay, AK o Thorne Bay, AK o Tuba City, AZ (Navajo Nation) The average city sales tax rate was 1.802% in Q3 2016. 4
Combined State/County/City Rate: The jurisdictions with the highest combined sales tax rates were as follows: o 12.9% Tuba City, AZ (Navajo Nation) o 12.5% Arab, AL (Cullman County) o 12.5% Piedmont, AL (Cherokee County) o 12.25% Sunset, AR (Crittenden County) o 11.9% Coconino County, AZ (Navajo Nation) o 11.75% McKinley County, NM (Navajo Nation) o 11.7% Pinal County, AZ (Tohono O odham Nation) o 11.625% Mansfield, AR (Scott County) o 11.5626% Cibola County, NM (Navajo Nation) o 11.5626% San Juan County, NM (Navajo Nation) The average combined rate was 8.629% in Q3 2016. 5
North America Standard Sales Tax Rate Changes 2016 US Rate Changes 628 4 3 635 86 1 11 98 72 1 0 73 0 806 Canada Rate Changes 0 0 0 0 0 0 0 0 2 0 0 2 0 2 Mexico Rate Changes 0 0 0 0 0 0 0 0 0 0 0 0 0 0 US Rates 46 1 0 47 43 0 1 44 57 0 0 57 0 148 Canada Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Mexico Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 674 5 3 682 129 1 12 142 131 1 0 132 0 0 0 0 956 North America Special Sales Tax Rate Changes 2016 US Rate Changes 53 12 2 67 9 10 13 32 30 1 0 31 0 130 Canada Rate Changes 0 0 0 0 0 0 0 0 0 7 0 7 0 7 Mexico Rate Changes 0 0 0 0 0 0 0 0 0 0 0 0 0 0 US Rates 12 3 0 15 9 0 0 9 11 1 1 13 0 37 Canada Rates 0 7 0 7 0 0 0 0 1 0 0 1 0 8 Mexico Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 65 22 2 89 18 10 13 41 42 9 1 52 0 0 0 0 182 Note: special rates include non-standard rates (e.g. rental, auto, and food) 6
2016 North America Regular Sales Tax Rate Changes Months US Canada Mexico Subtotals Total Jan 612 16 46 0 0 0 0 0 0 628 46 674 Feb 4 0 1 0 0 0 0 0 0 4 1 5 Mar 3 0 0 0 0 0 0 0 0 3 0 3 Q1 619 16 47 0 0 0 0 0 0 635 47 682 Apr 78 8 43 0 0 0 0 0 0 86 43 129 May 0 1 0 0 0 0 0 0 0 1 0 1 Jun 10 1 1 0 0 0 0 0 0 11 1 12 Q2 88 10 44 0 0 0 0 0 0 98 44 142 Jul 62 10 57 2 0 0 0 0 0 74 57 131 Aug 0 0 1 0 0 0 0 0 0 0 1 1 Sep 0 0 0 0 0 0 0 0 0 0 0 0 Q3 62 10 58 2 0 0 0 0 0 74 58 132 Oct 0 0 0 Nov 0 0 0 Dec 0 0 0 Q4 0 0 0 0 0 0 0 0 0 0 0 0 Total 769 36 149 2 0 0 0 0 0 807 149 956 Changes 2016 North America Special Sales Tax Rate Changes Months US Canada Mexico Subtotals Total Jan 38 15 12 0 0 0 0 0 0 53 12 65 Feb 12 0 3 0 0 7 0 0 0 12 10 22 Mar 2 0 0 0 0 0 0 0 0 2 0 2 Q1 52 15 15 0 0 7 0 0 0 67 22 89 Apr 7 2 9 0 0 0 0 0 0 9 9 18 May 0 10 0 0 0 0 0 0 0 10 0 10 Jun 12 1 0 0 0 0 0 0 0 13 0 13 Q2 19 13 9 0 0 0 0 0 0 32 9 41 Jul 26 4 11 0 0 1 0 0 0 30 12 42 Aug 1 0 1 0 7 0 0 0 0 8 1 9 Sep 0 0 1 0 0 0 0 0 0 0 1 1 Q3 27 4 13 0 7 1 0 0 0 38 14 52 Oct 0 0 0 Nov 0 0 0 Dec 0 0 0 Q4 0 0 0 0 0 0 0 0 0 0 0 0 Total 98 32 37 0 7 8 0 0 0 137 45 182 Changes Note: special rates include non-standard rates (e.g. rental, auto, and food) 7
LATAM Standard Rate Changes 2016 Country Rate Changes 0 0 0 0 0 0 1 1 0 0 0 0 0 1 Country Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0 State Rate Changes 9 1 4 14 0 0 0 0 0 0 0 0 0 14 State Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 9 1 4 14 0 0 1 1 0 0 0 0 0 0 0 0 15 LATAM Special Rate Changes 2016 Country Rate Changes 1 1 0 2 0 1 0 1 0 0 0 0 0 3 Country Rates 1 0 0 1 0 0 0 0 0 0 4 4 0 5 State Rate Changes 3 2 8 13 0 0 0 0 0 0 0 0 0 13 State Rates 26 4 16 46 0 0 0 0 0 0 0 0 0 46 Total 31 7 24 62 0 1 0 1 0 0 4 4 0 0 0 0 67 8
2016 LATAM Regular Tax Rate Changes Months Country State Jan 0 0 0 9 0 0 9 Feb 0 0 0 1 0 0 1 Mar 0 0 0 4 0 0 4 Q1 0 0 0 14 0 0 14 Apr 0 0 0 0 0 0 0 May 0 0 0 0 0 0 0 Jun 1 0 0 0 0 0 1 Q2 1 0 0 0 0 0 1 Jul 0 0 0 0 0 0 0 Aug 0 0 0 0 0 0 0 Sep 0 0 0 0 0 0 0 Q3 0 0 0 0 0 0 0 Oct 0 Nov 0 Dec 0 Q4 0 0 0 0 0 0 0 Total 1 0 0 14 0 0 15 Total 2016 LATAM Special Tax Rate Changes Months Country State Jan 1 0 1 3 0 26 31 Feb 0 0 0 2 1 4 7 Mar 0 0 0 8 0 16 24 Q1 1 0 1 13 1 46 62 Apr 0 0 0 0 0 0 0 May 1 0 0 0 0 0 1 Jun 0 0 0 0 0 0 0 Q2 1 0 0 0 0 0 1 Jul 0 0 0 0 0 0 0 Aug 0 0 0 0 0 0 0 Sep 0 0 4 0 0 0 4 Q3 0 0 4 0 0 0 4 Oct 0 Nov 0 Dec 0 Q4 0 0 0 0 0 0 0 Total 2 0 5 13 1 46 67 Total 9
EMEA Standard Rate Changes 2016 Country Rate Changes 1 0 0 1 0 0 1 1 1 0 0 1 0 3 Country Rates 0 0 0 0 0 0 0 0 0 0 1 1 0 1 State Rate Changes 0 0 0 0 0 0 1 1 0 0 0 0 0 1 State Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 1 0 0 1 0 0 2 2 1 0 1 2 0 0 0 0 5 EMEA Special Rate Changes 2016 Country Rate Changes 2 0 0 2 0 0 0 0 0 0 0 0 0 2 Country Rates 1 0 1 2 1 0 0 1 0 0 1 1 0 4 State Rate Changes 0 0 0 0 0 0 0 0 0 0 0 0 0 0 State Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 3 0 1 4 1 0 0 1 0 0 1 1 0 0 0 0 6 10
2016 EMEA Regular Tax Rate Changes Months Country State Jan 0 1 0 0 0 0 1 Feb 0 0 0 0 0 0 0 Mar 0 0 0 0 0 0 0 Q1 0 1 0 0 0 0 1 Apr 0 0 0 0 0 0 0 May 0 0 0 0 0 0 0 Jun 1 0 0 1 0 0 2 Q2 1 0 0 1 0 0 2 Jul 1 0 0 0 0 0 1 Aug 0 0 0 0 0 0 0 Sep 0 0 1 0 0 0 1 Q3 1 0 1 0 0 0 2 Oct 0 Nov 0 Dec 0 Q4 0 0 0 0 0 0 0 Total 2 1 1 1 0 0 5 Total 2016 EMEA Special Tax Rate Changes Months Country State Jan 1 1 1 0 0 0 3 Feb 0 0 0 0 0 0 0 Mar 0 0 1 0 0 0 1 Q1 1 1 2 0 0 0 4 Apr 0 0 1 0 0 0 1 May 0 0 0 0 0 0 0 Jun 0 0 0 0 0 0 0 Q2 0 0 1 0 0 0 1 Jul 0 0 0 0 0 0 0 Aug 0 0 0 0 0 0 0 Sep 0 0 1 0 0 0 1 Q3 0 0 1 0 0 0 1 Oct 0 Nov 0 Dec 0 Q4 0 0 0 0 0 0 0 Total 1 1 4 0 0 0 6 Total 11
APAC Standard Rate Changes 2016 Country Rate Changes 4 0 0 4 0 1 1 2 0 0 0 0 0 6 Country Rates 0 0 0 0 0 0 0 0 0 0 1 1 0 1 State Rate Changes 4 0 0 4 1 0 0 1 1 0 1 2 0 7 State Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 8 0 0 8 1 1 1 3 1 0 2 3 0 0 0 0 14 APAC Special Rate Changes 2016 Country Rate Changes 3 5 0 8 3 0 0 3 3 0 1 4 0 15 Country Rates 1 0 0 1 0 1 0 1 3 4 3 10 0 12 State Rate Changes 6 2 0 8 1 1 1 3 0 0 0 0 0 11 State Rates 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 10 7 0 17 4 2 1 7 6 4 4 14 0 0 0 0 38 12
2016 APAC Regular Tax Rate Changes Months Country State Jan 0 1 3 4 0 0 8 Feb 0 0 0 0 0 0 0 Mar 0 0 0 0 0 0 0 Q1 0 1 3 4 0 0 8 Apr 0 0 0 1 0 0 1 May 1 0 0 0 0 0 1 Jun 1 0 0 0 0 0 1 Q2 2 0 0 1 0 0 3 Jul 0 0 0 1 0 0 1 Aug 0 0 0 0 0 0 0 Sep 0 0 1 1 0 0 2 Q3 0 0 1 2 0 0 3 Oct 0 Nov 0 Dec 0 Q4 0 0 0 0 0 0 0 Total 2 1 4 7 0 0 14 Total 2016 APAC Special Tax Rate Changes Months Country State Jan 2 1 1 6 0 0 10 Feb 0 5 0 2 0 0 7 Mar 0 0 0 0 0 0 0 Q1 2 6 1 8 0 0 17 Apr 0 3 0 1 0 0 4 May 0 0 1 1 0 0 2 Jun 0 0 0 0 1 0 1 Q2 0 3 1 2 1 0 7 Jul 3 0 3 1 0 0 7 Aug 0 0 4 0 0 0 4 Sep 0 0 3 0 0 0 3 Q3 3 0 10 1 0 0 14 Oct 0 Nov 0 Dec 0 Q4 0 0 0 0 0 0 0 Total 5 9 12 11 1 0 38 Total 13
Q3 2016 VAT Highlights COUNTRY LEVEL RATE CHANGES IN Q3 2016 Egypt Egypt has adopted a VAT regime with a standard rate of 13% and a reduced rate of 5%, both effective 9 September 2016 in accordance with the Value Added Tax Law and Consume Tax. Sri Lanka The standard rate was reduced from 15% to 11%, effective 12 July 2016. The change was introduced by a notice to the taxpayers, published by the Department of Inland Revenue (12.07.2016). Thailand Specific Business Tax Three special rates were introduced, the Commercial Banking, Financial and Credit Fancier Business, Sale of Immovable Property rate of 3.3%; the Life Insurance Pawnbroking rate of 2.75% and the Sales of Securities rate of 0.11%, effective 1 September 2016 in accordance with Revenue Code (Chapter 5 Specific Business Tax). Vanuatu The standard rate is now 12.5%, effective 1 September 2016 in accordance with law of the Republic of Vanuatu, Act 47 of 2005, Consolidate Edition 2006. STATE LEVEL RATE CHANGES IN Q3 2016 India Jammu and Kashmir The standard rate was increased from 13.5% to 14.5%, effective 1 July 2016 in accordance with SRO 210. India Maharashtra The standard rate was increased from 12.5% to 13.5%. The reduced rate was also increased from 5.5% to 6%. Both changes were effective on 17 September 2016 in accordance with Notification by Finance Department 16 th September 2016, Value Added Tax Act 2002. 14
Product Taxability Changes Q1 Q2 Q3 Q4 Total Asia Pacific 162 337 0 499 EMEA 66 207 238 511 Latin America 466 470 1 937 North America 93 216 95 404 Total 787 1230 334 0 2351 North America Product Taxability Changes Q1 Q2 Q3 Q4 Total US 93 216 94 403 Canada 0 0 1 1 Mexico 0 0 0 0 Total 93 216 95 0 404 15