SALT Report: August 2015

August 6, 2015

Each month, our State & Local Tax team will provide highlights of recent state tax law changes that may affect you. Updates are sorted by state so that you can easily view the changes that impact the state(s) in which you are doing business.

Contact any member of our State & Local Tax team for specific guidance.

Amnesty

The following states have recently announced amnesty programs:

  • Indiana: September 15, 2015 - November 16, 2015
  • Kansas: September 1, 2015 - October 15, 2015
  • Maryland: September 1, 2015 - October 30, 2015
  • Massachusetts: TBD - Fiscal Year 2016. All required payments must be made by June 30, 2016.
  • Missouri: September 1, 2015 - November 30, 2015
  • Oklahoma: September 14, 2015 - November 13, 2015

Illinois

New sales tax rates effective January 1, 2016:

  • Cook County, retailers’ occupation (sales) and service occupation tax rate 1.75% (Total Cook County rate will be 10.25%)
  • Illinois—Sales and Use Tax: Rate Change Summary Updated (June 5, 2015)

Indiana

New sales tax rates effective July 1, 2014:

  • Posey County, innkeeper’s tax rate 5%

New sales tax rates effective July 1, 2015:

  • Orange County (Historical Hotels Supp.), innkeeper’s tax rate 2%

Minnesota

New sales tax rates effective October 1, 2015:

  • Lyon County, local transit sales and use tax rate 0.5%
  • Scott County, local transit sales and use tax rate 0.5%; local vehicle excise tax rate $20

Wisconsin

Brown County Football Stadium District Sales Tax ends September 30, 2015.

Sales & Use Tax publication updates:

A new fact sheet is available on the department's website that provides sales and use tax information for car wash operators. See Fact Sheet 2108, Car Wash Services.