The Colorado Department of Revenue provides a web page that shows upcoming sales tax rate changes. Changes typically are effective either January 1 or July 1. View sales tax rate changes.
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List of Colorado Sales Tax Rate Changes Effective July 1, 2009
June 24, 2009
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Minnesota Sales and Use Tax Rate to Increase July 1st
June 24, 2009
Starting July 1, 2009, the Minnesota state sales and use tax rate increases to 6.875% from 6.5%.
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Mandatory Electronic Filing for Ohio Sales and Use Tax Semi-Annual Filers
June 24, 2009
The way businesses file sales tax returns in Ohio is changing. Beginning with the first filing period in 2009, all vendors – regardless of sales volume – are required to file electronically rather than on paper.
The first mandatory electronic return is due Feb. 23, 2009 for monthly filers and on July 23, 2009 for semi-annual filers. Filers are required to file electronically using the Ohio Business Gateway, the Department of Taxation’s eforms or the Ohio TeleFile system.
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Wisconsin Sales And Use Tax Publication Updated
June 24, 2009
The Wisconsin Department of Revenue has updated Tax Publication 201, the state’s primary publication dealing with sales and use taxation. It now includes statutory and policy changes enacted between 2006 through 2009.
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Hawaii Announces Tax Amnesty Program
June 24, 2009
The State of Hawaii Department of Taxation announced that it is offering a “Tax Fresh Start Program“, running from May 27, 2009 through June 26, 2009. The program provides an opportunity for eligible taxpayers to pay their back taxes to the state while avoiding penalties and potentially avoiding referral for criminal prosecution. It also offers a 50% reduction in interest from the statutory rate of 8% per annum to 4% per annum. The program is available to all eligible taxpayers owing eligible Hawaii tax(es) for any taxable period ending on or before December 31, 2007, either because the taxpayer:
• Failed to file a return for the taxable period, or
• Previously filed a return for the taxable period but underreported the amount of Hawaii tax due.
Taxpayers who have undisclosed or unreported Hawaii income are encouraged to make a voluntary disclosure to become compliant, avoid substantial civil penalties and generally eliminate the risk of referral for criminal prosecution. Making a voluntary disclosure also provides the opportunity to calculate with a reasonable degree of certainty the total cost of resolving their Hawaii tax liabilities. Read more.
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Mississippi Delays Increase of Sales and Use Tax Withholding Threshold Amounts
June 24, 2009
Mississippi has delayed the implementation of the increase to $50,000 until July 1, 2010 for the average monthly sales and use tax liability that triggers early payment of the tax liability by certain taxpayers. The first payment due date under the new threshold amount will be June 25, 2011. This is effective 05/13/2009.
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Colorado Service Fee Eliminated for All State Sales Tax Filers
June 24, 2009
Effective for all Colorado sales and use tax returns filed on or after July 1, 2009, the Colorado sales tax Service Fee rate (also known as the Vendor’s Fee) is reduced to zero. This is an elimination of the Service Fee for all state sales tax filers, NOT a reduction in the state sales tax rate, which is 2.9 percent.
Please note that this zero service fee applies only to state sales tax and state retailer’s use tax. The service fee rates for state-collected cities, counties and special districts (Regional Transportation District, Scientific and Cultural District, Football District, Rural Transportation Authority, Mass Transit District, and Local Improvement Districts) are not changed. Service fee rates for state-collected local jurisdictions may be found in the Department of Revenue’s Colorado Sales/Use Tax Rates (DR 1002) publication.
Pre-printed forms sent to multi-location retailers who file monthly and quarterly will show the zero service fee rate in the state column. Seasonal filers and annual filers will receive forms that show the zero service fee rate in the state column. For single location businesses, the department will send new coupon books that show the zero service fee rate in the state column. The new books should arrive by July 1, but if they do not arrive before businesses prepare the June or second quarter coupon, businesses must change the state column service fee rate on the coupon to zero.
This is a further reduction in the service fee rate for monthly state sales tax filers. The rate went down from .0333 to .0135 for monthly returns filed on or after March 1, 2009. Retailers who file monthly and use coupons must make the change from .0333 to .0135 for the state sales tax service fee rate on the May coupon due June 22, 2009.
For those vendors required to pay Colorado retailer’s use tax, the service fee rate is also reduced to zero for all filers. These retailer’s use tax accounts will also receive revised preprinted forms, but until then, a change to the zero service fee rate for state use tax should be made on any forms filed on or after July 1, 2009. Retailers who file monthly that use coupons must also make the change from .0333 to .0135 for the state sales tax service fee rate on the May coupon due June 22, 2009.
This latest service fee rate change is the result of Senate Bill 09-275. Prior to this law change, the service fee could be kept by a Colorado sales/use tax licensee ONLY if the tax return was filed on time.
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Kansas Sales And Use Tax Rate Change Relief
June 24, 2009
The Kansas Department of Revenue has issued a revised notice clarifying that whenever there is less than 30 days between the enactment of a statute making a change in the retailers’ sales tax or compensating use tax rate and the effective date of such rate change, the Department shall relieve the seller of liability for failing to collect tax at the new effective rate if:
(1) the seller collected tax at the immediately preceding effective rate; and
(2) the seller’s failure to collect at the newly effective rate does not extend beyond 30 days after the date of enactment of the new rate.
When it is established that the seller fraudulently failed to collect at the new sales tax rate or solicits purchasers based on the immediately preceding effective rate, the relief does not apply. This is effective January 1, 2009. Read more.
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Washington Discontinues and Replaces Resale Certificates
June 24, 2009
Governor Chris Gregoire recently signed legislation to curtail abuse of resale certificates that costs state and local governments more than $100 million annually in unpaid sales tax revenue.
Senate Bill 6173 replaces self-issued resale certificates with resellers’ permits that must be pre-approved by the Department of Revenue. The law takes effect Jan. 1, 2010. The Department will be conducting an extensive outreach effort to help businesses prepare for the changeover.
The Department will issue the first round of reseller’s permits based on specific criteria currently being developed. Businesses that don’t automatically receive a reseller’s permit may apply directly to the Department. The application will be available in September 2009.
In September 2009, businesses will be notified if they are getting a permit. In October, those receiving permits will get them in the mail.
Buyers without reseller’s permits must pay retail sales tax on their purchases, but can take a Tax Paid at Source deduction on their tax return, or request a refund.
The length of time a permit is valid will depend on when a business registered with the Department:
Businesses registered before January 1, 2009, will get a permit valid for 4 years. Business registered on or after January 1, 2009, will get a permit valid for 2 years that can be renewed for 4 years. Press release.
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Maryland Extends Veterans Organization Sales And Use Tax Exemption
June 23, 2009
Maryland has extended the termination date for the sales tax exemption for sales to nationally organized and recognized organization of the veterans of the U.S. Armed Forces from June 30, 2009 to June 30, 2012.
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