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Archive for Aaron Giles

Missouri, Montana, Nebraska And Nevada Sales And Use Tax

Aaron Giles Sales And Use Tax

Missouri Sales And Use Tax

The state of Missouri levies a 4.225% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes up to 5.375%. The range of total sales tax rates within the state of Missouri is between 4.225% and 9.6%.

Use tax is also collected on the consumption, use or storage of goods in Missouri if sales tax was not paid on the purchase of the goods. Generally, the use tax rate is less than the corresponding sales tax rate in that jurisdiction. To confirm the use tax rate in your area you should check the Missouri Department of Revenue’s website (see link below). For monthly filers, each month has a different day on which the return is due. March, June, September and December’s returns are due on the last day of the following month. For example, purchases made in the month of March should be reported to the state of Missouri on or before April 30th. For all other months, returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Missouri on or before February 20th.

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Minnesota, Michigan And Mississippi Sales And Use Tax

Sales And Use Tax - Mississippi, Minnesota, Michigan

Michigan State Sales And Use Tax

The state of Michigan levies a 6% state sales tax on the retail sale, lease or rental of most goods and some services. There are no local sales taxes in the state of Michigan.

Use tax is also collected on the consumption, use or storage of goods in Michigan if sales tax was not paid on the purchase of the goods. The use tax rate is the same as the sales tax rate. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Michigan on or before February 20th.

Michigan Department of Treasury
Michigan Sales Tax Legislation
Michigan Sales tax Legislation

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Maine, Maryland And Massachusetts State Sales And Use Tax

Aaron Giles States Sales And Use Tax- Maryland, Maine, Massachusetts

Maine State Sales And Use Tax

The state of Maine increased its state sales tax rate to 5.5% on Oct. 1, 2013. Taxes are levied on the retail sale, lease or rental of most goods. There are no local sales taxes in the state of Maine.

Use tax is due on all purchases brought into the state of Maine, unless specifically exempted. Use tax is due at the same rates as sales tax. Returns are to be filed on or before the 15th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Maine on or before February 15th.

For more information on Maine sales tax exemptions please visit the sites shown below.

Maine State Department of Revenue
Maine State Sales Tax Forms
Maine State Voluntary Disclosure Program

Maryland State Sales And Use Tax

The state of Maryland levies a 6% state sales tax rate on the retail sale, lease or rental of most goods. There are no local sales taxes in the state of Maryland.

Use tax is due on all purchases brought into the state of Maryland, unless specifically exempted. Use tax is due at the same rate as sales tax. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Maryland on or before February 20th.

For more information on Maryland sales tax exemptions please visit the sites shown below.

Maryland State Comptroller
Maryland Sales And Use Tax Forms
Maryland State Business Tax Credits

Massachusetts State Sales And Use Tax

The state of Massachusetts levies a 6.25% state sales tax on the retail sale, lease or rental of most goods and some services. There are no local sales taxes in the state of Massachusetts.

Use tax is also collected on the consumption, use or storage of goods in Massachusetts if sales tax was not paid on the purchase of the goods. The use tax rate is the same as the sales tax rate. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Massachusetts on or before February 20th.

For more information on Massachusetts sales tax exemptions please visit the sites shown below.

Massachusetts State Sales And Use Tax Guide

(This is part of the 50 States Sales And Use Tax Series)

Have a question? Contact Aaron Giles

 

Kansas, Kentucky And Louisiana State Sales And Use Tax Exemptions

Aaron Giles Sales And Use Tax

This is a continuation of the State Sales and Use Tax Exemption series from contributor and organizer Aaron Giles.

Kansas State Sales And Use Tax Exemptions

The state of Kansas levies a 6.5% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes up to 4%. The range of total sales tax rates within the state of Kansas is between 6.5% and 10.5%.

Use tax is also collected on the consumption, use or storage of goods in Kansas if sales tax was not paid on the purchase of the goods. The use tax rate is the same as the sales tax rate. Returns are to be filed on or before the 25th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Kansas on or before February 25th.

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Idaho, Illinois, Indiana, Iowa Sales And Use Tax Rules

Aaron Giles

Idaho State Sales And Use Tax

The state of Idaho levies a 6% state sales tax on the retail sale, lease or rental of most goods and some services. Several local jurisdictions impose additional sales taxes up to an additional 3%.

Use tax is also collected on the consumption, use or storage of goods in Idaho if sales tax was not paid on the purchase of the goods. The use tax rate is the same as the sales tax rate. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Idaho on or before February 20th.

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Delaware, Florida, Georgia, Hawaii Sales And Use Tax (United States Series #4)

Aaron Giles Sales And Use Tax 3

Delaware Sales And Use Tax

The State of Delaware is one of the five States In the in the United States that does not have a Sales And Use Tax.

Florida Sales And Use Tax

The state of Florida levies a 6% state sales tax rate on the retail sale, lease or rental of most goods. Counties impose their own additional surtaxes. The range of sales tax rates charged within the state of Florida is between 6% and 7.5%. Florida’s county surtax rates are capped on purchases over $5,000, which is different from other states. For example, if you purchased a motor vehicle with the purchase price of $20,000 in a county with a 1% surtax rate, 7% tax would be due on the first $5,000 of the purchase price and 6% tax would be due on the remaining $15,000 of the purchase price.

Use tax is due on all purchases brought into the state of Florida, unless specifically exempted. Use tax is due at the same rates as sales tax. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of July should be reported to the state of Florida on or before August 20th.

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California, Colorado And Connecticut Sales And Use Tax (United States Sales And Use Tax Series #3)

Aaron Giles - State Sales And Use Tax Exemptions 2

California Sales And Use Tax

The state of California currently levies a 7.25% state sales tax rate.  Between January 1, 2013 and December 31, 2016 the state sales tax rate was 7.5%. The reduction to the current 7.25% rate took effect on January 1, 2017. The temporary 4-year increase in the state sales tax rate was a result of the increase passed under Proposition 30 which was on the November 6, 2012 ballot for California votes.  The initiative was approved by 55.4% of voters. See below for more detailed information about relevant California sales tax exemptions and use tax.

Counties & local municipalities also levy their own sales taxes in addition to the state rate.  Currently, California’s combined sales tax rates range between 7.25% and 9.75%.  The combined rate includes state, district, county and city sales tax.

Use tax is applied on the same basis and at the same rates as sales tax is within the state of California. For monthly-filers, returns are due on or before the last day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be filed with the state of California on or before the last day of February.
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Alaska, Arizona And Arkansas Sales And Use Tax (United States Sales And Use Tax Series – Part #2)

Aaron Giles - State Sales And Use Tax Exemptions 1

Alaska, Arizona And Arkansas Sales Tax Exemptions

Alaska Sales Tax Exemptions

The state of Alaska is one of five states in the U.S. that does not charge a state sales tax. At the local level over 100 municipalities do collect a sales tax, with rates ranging between 1% and 7.5%.   For more information on Alaska sales tax exemptions please visit:

Alaska Department of Revenue
Alaska Sales Tax Exemption Statement

Arizona Sales Tax Exemptions

The state of Arizona levies a Transaction Privilege Tax, which is similar to sales tax in other states. The state rate is 5.6% and is levied on all purchases of tangible personal property unless specifically exempted. All Arizona counties collect an additional tax ranging between 1-5.3%.
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United States Sales And Use Tax Series (Alabama Part #1)

Aaron Giles3

Alabama Sales Tax Exemptions

Alabama levies a 4% state sales tax on all purchases of tangible personal property unless the transaction is specifically exempted. There are more than 200 city and county sales taxes imposed in addition to the 4% state sales tax rate. Alabama’s range of sales tax rates is between 4% and 11%.

The consumers use tax is imposed on tangible personal property brought into Alabama for storage, use, or consumption in the state when the seller did not collect seller’s use tax on the sale of the property. The tax rates due are the same rates as for sales tax. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of Alabama on or before February 20th.

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State And Federal Excise Tax Refunds On Clear Diesel Used In An Exempt Manner

Aaron Giles And State Fuel Taxes

When we go to fill up at the corner gas station nearby we’re all familiar with the choices of diesel and the various octane ratings of unleaded fuel.  What your corner gas station may not have is a pump for dyed diesel.  That isn’t really a problem for individual consumers, but it might be for business consumers who may qualify for excise tax refunds on clear diesel used in a qualifying manner.

What is dyed diesel fuel?

Dyed diesel is called by a number of different names – off-road diesel, untaxed diesel, pink or red diesel – but the only real difference between it and the clear diesel is that dye has been added.  The dye is added to distinguish it from the clear diesel because dyed diesel is taxed at a lower rate by both the state and federal government.

Dyed diesel is illegal for use on roads and highways because it is taxed at a lower rate than clear diesel.  The taxes on clear diesel include both state and federal taxes for the maintenance of the roads and highways.  Because dyed diesel is intended to be used “off-road” the taxes to offset the costs of the wear and tear caused by vehicles operating on the roads and highways are not included in the taxes levied on dyed diesel.

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Florida Sales & Use Tax Exemption For Manufacturing Is Broad

Aaron Giles - Sales And Use Tax In Florida

Florida sales and use tax law offers a great tax exemption for manufacturers.  There are actually several sections of the Statutes and Rules where the relevant Florida sales and use tax exemptions can be found.  When one combines the relevant Florida sales and use tax exemptions for manufacturers, their combination results in one of the broader exemptions for manufacturers in the U.S.

Fla. Admin. Code Ann.  §12A-1.063 provides the basis for a Florida sales and use tax exemption for industrial machinery and equipment purchases. In Florida, industrial machinery and equipment is defined as tangible personal property that has a depreciable life of three years or more and is a component or integral part of the manufacturing process. To qualify the manufacturer must be classified under a manufacturing North American Industry Classification System (“NAICS”) code (e.g. a code beginning with the two digits of 31, 32, or 33). Examples of qualifying machinery and equipment include: forklifts, conveyor belt systems, or machinery or equipment that shapes, cuts or forms the product being manufactured for sale.

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Determination Of Property’s Taxability For Michigan Sales And Use Tax

Aaron Giles - Michigan Property Tax

When you want to determine property’s taxability for Michigan Sales and Use Tax there are three factors to determine whether an item is tangible personal property or a fixture attached to the real estate:

    1. Whether there is actual or constructive annexation of the item to real estate – An object will not be determined to be a fixture unless it is attached or affixed in some manner to the realty. Michigan courts acknowledge that there are “innumerable ways” that items may be attached or affixed to real estate. Actual attachment or affixation can be as slight as being bolted or anchored to the ground. Constructive attachment or affixation occurs when an item whose weight, size or character are such that the intent of placing the item was to have that item become part of the real estate even if that object is not physically attached to the real estate.
    2. Whether the item is an adaptation to the real estate – An object meets this criterion if the item modifies or adapts the application or use of the building. Examples include: a drive up window either at a fast food restaurant or bank, dock seals or doors, or seating which is attached to the floor inside of a venue such as an arena or theater.
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