Sales Tax Rate Changes Announced For: AZ, DE, IN, OK & WA

Monday July 6, 2009 - SEE BELOW

Arizona --Sales and Use Tax: Local Tax Rate Changes Announced

The Arizona Department of Revenue has announced that effective July 3, 2009, Marana will increase the rate of taxation for the transient lodging add tax to 6% (previously, 3%). Additionally, effective August 1, 2009, Thatcher will increase the rate of taxation for the food tax to 2% (previously, 1.5%).

Effective June 1, 2009, Wickenburg increased its transaction privilege tax for all classifications to 2.2% (previously, 1.7%). The April 2009 edition of Transaction Privilege Tax Changes and News issued by the Arizona Department of Revenue stated that all classifications were subject to the new rate. The Department's latest announcement makes a correction stating that the increased rate is for all classifications except the rental occupancy tax.

Transaction Privilege Tax Changes and News, Arizona Department of Revenue, June 2009

Indiana --Sales and Use Tax: Gasoline Prepayment Rate Decreased

The Indiana prepaid sales tax rate for gasoline will be 8.9 cents per gallon for the period of July 1, 2009, through December 31, 2009. The first payment at the new rate is due July 27, 2009. The notice can be viewed on the department's Web site at http://www.in.gov/dor/4059.htm.

Notification to Gasoline Distributors, Indiana Department of Revenue, June 30, 2009

Oklahoma --Sales and Use Tax: Local Rate Changes Announced

The following local sales and use tax rate changes take effect in Oklahoma on October 1, 2009:

-- The city of Muskogee increases its sales and use tax rate from 3.5% to 4%.

-- The city of Talequah increases its sales and use tax rate from 2% to 2.5%.

-- Ellis County imposes a new use tax at a rate of 2%.

-- Washington County increases its sales tax rate from 0.5% to 1%.

-- Washita County increases its sales and use tax rate from 1.25% to 1.875%.

Rates and Codes for Sales, Use, and Lodging Tax, Oklahoma Tax Commission, July 1, 2009

Tuesday, July 7, 2009 - NO RATE CHANGES ANNOUNCED

Wednesday, July 8, 2009 - NO RATE CHANGES ANNOUNCED

Thursday, July 9, 2009 - SEE BELOW

Delaware --Sales and Use Tax: Correction: Rate Change Enacted

Effective for taxable years beginning after December 31, 2009, the Delaware gross receipts tax rate applicable to manufacturers is 0.1944%. The rate increase sunsets effective for taxable periods beginning after December 31, 2013. A previous story incorrectly stated the new rate.

H.B. 289, Laws 2009

Washington --Sales and Use, Business and Occupation Taxes: Decreased Solar Energy System Rate, Semiconductor Incentives Explained

The Washington Department of Revenue has released a notice explaining the change to the business and occupation (B&O) tax rate for manufacturers of solar energy system components and the sales and use tax exemption for gases and chemicals used in making semiconductor materials. Beginning October 1, 2009, the B&O tax rate is decreased from 0.2904% to 0.275% for manufacturing of solar energy systems using photovoltaic modules, and on manufacturing of solar grade silicon, silicon solar wafers, silicon solar cells, thin film solar devices, or compound semiconductor solar wafers used exclusively in components of solar energy systems. The lower rate also applies to wholesale sales of such solar energy systems and components. The lower rate expires June 30, 2014.

Effective July 1, 2009, the sales and use tax exemptions for sales of gasses and chemicals used in semiconductor materials include gasses and chemicals used to produce silicon solar wafers, silicon solar cells, thin film solar devices, and compound semiconductor solar wafers. These exemptions expire December 1, 2018.

Special Notice, Washington Department of Revenue, July 2, 2009

Friday, July 10, 2009 - NO RATE CHANGES ANNOUNCED