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Tax Data Updates
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ONESOURCE Indirect Tax Q4’12 Sales Tax & VAT Rate
Report
Standard Sales Tax Rate Changes 2012
Jan Feb Mar Q1 Apr May Jun Q2 Jul Aug Sep Q3 Oct Nov Dec Q4 Total
State Rate Changes 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
County Rate Changes 19 0 1 20 28 3 0 31 27 0 0 27 20 0 1 21 99
City Rate Changes 43 2 1 46 75 5 0 80 31 3 1 35 57 2 1 60 221
Transit Rate Changes 5 2 1 8 3 0 0 3 3 1 0 4 5 2 0 7 22
New Taxing States 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
New Taxing Counties 2 0 0 2 0 0 0 0 4 1 0 5 1 0 0 1 8
New Taxing Cities 19 0 0 19 6 0 0 6 12 0 0 12 17 0 1 18 55
New Transit Taxes 15 0 0 15 29 0 0 29 21 0 0 21 30 0 0 30 95
Total 103 4 3 110 141 8 0 149 98 5 1 104 130 4 3 137 500
Special Sales Tax Rate Changes 2012
Jan Feb Mar Q1 Apr May Jun Q2 Jul Aug Sep Q3 Oct Nov Dec Q4 Total
State Rate Changes 2 0 0 2 0 0 0 0 3 0 0 3 1 0 0 1 6
County Rate Changes 1 0 0 1 1 3 0 4 1 0 0 1 1 0 3 4 10
City Rate Changes 12 5 3 20 2 6 0 8 14 8 1 23 5 8 0 13 64
Transit Rate Changes 11 3 3 17 0 0 0 0 1 3 0 4 0 7 0 7 28
New Taxing States 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
New Taxing Counties 0 1 1 2 0 0 0 0 0 0 1 1 0 0 0 0 3
New Taxing Cities 6 0 3 9 0 1 3 4 10 0 0 10 3 0 0 3 26
New Transit Taxes 0 0 3 3 0 0 3 3 0 0 0 0 0 0 0 0 6
Total 32 9 13 54 3 10 6 19 29 11 2 42 10 15 3 28 143
Note: special rates include non-standard rates (e.g. rental, auto, and food)
2012 Regular Sales Tax Rate Changes
(total number of increases, decreases, and new rates)
Months State County City District Subtotals TotalIn
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Jan 0 0 0 10 9 2 37 6 19 3 2 15 67 36 103
Feb 0 0 0 0 0 0 2 0 0 2 0 0 4 0 4
Mar 0 0 0 0 1 0 1 0 0 1 0 0 3 0 3
Q1 0 0 0 10 10 2 40 6 19 6 2 15 74 36 110
Apr 0 0 0 22 6 0 70 5 6 2 1 29 106 35 141
May 0 0 0 3 0 0 0 5 0 0 0 0 8 0 8
Jun 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Q2 0 0 0 25 6 0 70 10 6 2 1 29 114 35 149
Jul 0 0 0 13 14 4 25 6 12 1 2 21 61 37 98
Aug 0 0 0 0 0 1 3 0 0 1 0 0 4 1 5
Sep 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1
Q3 0 0 0 13 14 5 29 6 12 2 2 21 66 38 104
Oct 0 0 0 13 7 1 39 18 17 4 1 30 82 48 130
Nov 0 0 0 0 0 0 2 0 0 2 0 0 4 0 4
Dec 0 0 0 1 0 0 0 1 1 0 0 0 2 1 3
Q4 0 0 0 14 7 1 41 19 18 6 1 30 88 49 137
Total 0 0 0 62 37 8 180 41 55 16 6 95 342 158 500
2012 Special Sales Tax Rate Changes
(total number of increases, decreases, and new rates)
Months State County City District Subtotals Total
Incr
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Jan 0 2 0 1 0 0 10 2 6 9 2 0 26 6 32
Feb 0 0 0 0 0 1 5 0 0 3 0 0 8 1 9
Mar 0 0 0 0 0 1 3 0 3 3 0 3 6 7 13
Q1 0 2 0 1 0 2 18 2 9 15 2 3 40 14 54
Apr 0 0 0 1 0 0 2 0 0 0 0 0 3 0 3
May 0 0 0 3 0 0 1 5 1 0 0 0 9 1 10
Jun 0 0 0 0 0 0 0 0 3 0 0 3 0 6 6
Q2 0 0 0 4 0 0 3 5 4 0 0 3 12 7 19
Jul 0 1 2 0 1 0 13 1 10 0 1 0 17 12 29
Aug 0 0 0 0 0 0 8 0 0 3 0 0 11 0 11
Sep 0 0 0 0 0 1 1 0 0 0 0 0 1 1 2
Q3 0 1 2 0 1 1 22 1 10 3 1 0 29 13 42
Oct 1 0 0 1 0 0 4 1 3 0 0 0 7 3 10
Nov 0 0 0 0 0 0 8 0 0 7 0 0 15 0 15
Dec 0 0 0 3 0 0 0 0 0 0 0 0 3 0 3
Q4 1 0 0 4 0 0 12 1 3 7 0 0 25 3 28
Total 1 3 2 9 1 3 55 9 26 25 3 6 106 37 143
Note: special rates include non-standard rates (e.g. rental, auto, and food)
Summary of Average U.S. Sales Tax Rates 2012
Year
State Avg.
Rate
County Avg.
Rate
City Avg.
Rate
Combined
Avg. Rate
2012 5.48 1.15 1.67 8.3
Q4 Sales Tax Highlights
State Level Standard Rate Changes in Q4’2012.
There were no state level sales tax rate changes in Q4’12.
State Level Rate (state designated portion of the sales tax rate)
Indiana, Mississippi, New 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 Q4’12
County Level Rate (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 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 Q4’12
City Level Rate (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 1.67% in Q4’12
Combined: State/County/City Rate
The jurisdictions with the highest combined sales tax rates are as follows:
o 13.725% Tuba City, AZ (Navajo Nation)
o 12.1% Kayenta, AZ (Navajo Nation)
o 11.725% Coconino County, AZ (Navajo Nation)
o 11.725% Fredonia, AZ (Coconino County)
o 11.7% San Luis, AZ (Yuma County)
o 11.5% Arab, AL (Cullman County)
o 11.5% Collinsville, AL (Cherokee County)
o 11.5% Piedmont, AL (Cherokee County)
o 11.3% Guadalupe, AZ (Maricopa County)
o 11.125% 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% Dermott, AR (Chicot County)
o 11.0% Eudora, AR (Chicot County)
o 11.0% Lake Village, AR (Chicot County)
o 11.0% Lake Providence, LA (East Carroll Parish)
o 11.0% Red Rock, OK (Noble County)
o 11.0% Hallett, OK (Pawnee County)
The average combined rate was 8.31% in Q4’12
International Rate and Product Taxability Changes 2012
Jan Feb Mar Q1 Apr May Jun Q2 Jul Aug Sep Q3 Oct Nov Dec Q4 Total
Rate Increase 14 1 2 17 5 0 0 5 0 10 10 20 1 0 1 2 44
Rate Decrease 0 0 0 0 0 0 1 1 1 0 0 1 0 0 0 0 2
New Rates 2 3 1 6 7 0 1 8 2 24 33 59 29 6 62 97 170
End Dated Rates 4 1 1 6 0 0 3 3 5 4 4 13 0 0 0 0 22
Product Taxability 149 6 15 170 29 58 260 347 152 24 110 286 34 4 413 451 1254
Total 169 11 19 199 41 58 265 364 160 62 157 379 64 10 476 550 1492
Q4 VAT Highlights
Country Level Rate Changes in Q4’ 2012
The Netherlands increased its standard VAT rate from 19% to 21% effective 1 October 2012.
New IPI rates of 17% and 23% were introduced on 1 October 2012.
Serbia increased its standard rate from 18% to 20% effective 1 October 2012.
New IPI rates of 35.5% and 38% were introduced on 31 October 2012.
Provincial/State Level Rate Changes in Q3’ 2012
The provinces of Jiangsu and Anhui joined the VAT Program in October 2012
The provinces of Fujian and Guangdong joined the VAT program in November 2012
The provinces of Tianjin, Zhejiang and Hubei joined the VAT program in December 2012
