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.

Missouri Department of Revenue
Missouri State Tax Forms
Missouri Sales And Use Tax Rules

Montana Sales And Use Tax

The state of Montana has no sales tax at the state or local levels. It is one of five states in the U.S. that does not charge a state sales tax.

Nebraska Sales And Use Tax

The state of Nebraska levies a 5.5% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes up to 2%. The range of total sales tax rates within the state of Nebraska is between 5.5% and 7.5%.

Use tax is also collected on the consumption, use or storage of goods in Nebraska 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 Nebraska on or before February 25th.

Nebraska Department of Revenue
Nebraska Sales And Use Tax Regulations
Nebraska Sales Tax Rate Finder
Nebraska Sales And Use Tax Forms

Nevada Sales And Use Tax

The state of Nevada levies a 4.6% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes between 2.25% and 3.55%. The range of total sales tax rates within the state of Nevada is between 6.85% and 8.15%.

Use tax is also collected on the consumption, use or storage of goods in Nevada 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 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 reported to the state of Nevada on or before the last day of February.

Nevada Department Of Revenue
Nevada Sales And Use Tax Statues
Nevada Sales And Use Tax Forms

Have a sales and use tax question? Contact Aaron Giles

 

Aaron C. Giles is the Founder and President of Agile Consulting Group. Aaron spent five years working within the specialty niche of Sales & Use Tax at Brown & Associates before forming his own firm in 2005. He has worked hundreds of audits in states all across the U.S. during that time and has delivered savings of over $75M in the form of refunds and credits to his clients. Today, he leads a group of talented, detail-oriented colleagues who focus exclusively on Sales & Use Tax.

Some of our firms’ greatest achievements have come in successfully arguing new and unique perspectives to existing tax law in various states enabling our clients to claim exemptions on categories of purchases previously held to be taxable. Included in these victories are: communication services taxes for religious nonprofit hospitals in FL, bulk purchases of drugs in VA, specific surgical tools and instruments for healthcare providers in TX, printing plates in GA, railroad utilities in KY, and most recently software in AL.

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