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AFC Tax Changes - T/S Pairs, Tax Types, and Rate Changes

 

Release Version - 2106


New Transaction/Service Pairs

This release of AvaTax for Communications contains no new or updated Transaction/Service pairs.

 

New Tax Types

This release of AvaTax for Communications contains no new or updated Tax Types.

Tax Changes

The following tax changes were incorporated into this release of AvaTax for Communications:

United States:

Jurisdiction Change Description
California Based on a review of TELECOMMUNICATIONS ACT OF 1996, 1996 Enacted S. 652, 104 Enacted S. 652, 110 Stat. 56 Sec. 602(a), updated logic on Utility Users Tax (Tax Types 16, 71, and 281) at the local and county levels to remove satellite television services (T/S pairs 18/6, 18/35, and 18/36).
Oregon State USF (Tax Types 13, 48, and 165) increased to 6.00% effective 7/1/2021.  All three Tax Types are marked as not exemptible in AFC.
Puerto Rico Based on a review of TELECOMMUNICATIONS ACT OF 1996, 1996 Enacted S. 652, 104 Enacted S. 652, 110 Stat. 56 Sec. 602(a), updated logic on Sales Tax (Tax Type 1) at the local level to remove satellite television services (T/S pairs 18/6, 18/35, and 18/36).
South Carolina Based on a review of TELECOMMUNICATIONS ACT OF 1996, 1996 Enacted S. 652, 104 Enacted S. 652, 110 Stat. 56 Sec. 602(a), updated logic on Sales Tax (Tax Types 1, 4, 33, and 132) at the local and county level to remove satellite television services (T/S pairs 18/6, 18/35, and 18/36).
Vermont Based on a review of TELECOMMUNICATIONS ACT OF 1996, 1996 Enacted S. 652, 104 Enacted S. 652, 110 Stat. 56 Sec. 602(a), updated logic on Sales Tax (Tax Type 1) at the local level to remove satellite television services (T/S pairs 18/6, 18/35, and 18/36).
Wisconsin Based on a review of TELECOMMUNICATIONS ACT OF 1996, 1996 Enacted S. 652, 104 Enacted S. 652, 110 Stat. 56 Sec. 602(a), updated logic on Sales Tax (Tax Types 1, 105, and 106) at the county level to remove satellite television services (T/S pairs 18/6, 18/35, and 18/36).
Wisconsin Based on a review of Wis. Stat. 196.025, updated logic on Police and Fire Protection Fee (Tax Type 247) to add VoIP--Nomadic Lines (T/S pair 59/21).
Wyoming WY USF (Tax Types 426, 427, and 428) increased to 2.40% effective 7/1/2021. 

International:

Jurisdiction Change Description
Pakistan Based on guidance from the Pakistan Federal Board of Revenue, updated logic on Excise Tax (Tax Type 5) to remove digital goods and software (T/S pairs 14/636, 14/676, 14/677, 14/678, 14/679, 14/680, 14/681, and 14/682).

Other Tax Changes

The Other Tax rate changes included in this release are listed below. Tax Levels are as follows: 0=Federal; 1=State; 2=County; 3=Local; 4=Unincorporated

State County City Type Level Rate Change Data Bracket Eff. Date
AL CHOCTAW BUTLER 590 3 0.03 Increase Rate n/a 7/1/2021
AL CHOCTAW BUTLER POLICE JURIS 590 3 0.015 Increase Rate n/a 7/1/2021
AL SHELBY INDIAN SPRINGS 590 3 0.02 New Rate n/a 6/1/2021
CO ADAMS FEDERAL HEIGHTS 10 3 1.72 Increase Fixed Amount n/a 6/1/2021
CO ADAMS FEDERAL HEIGHTS 10 3 1.72 Increase Per Line n/a 6/1/2021
CO BENT   10 2 1.72 Increase Fixed Amount n/a 6/1/2021
CO BENT   10 2 1.72 Increase Per Line n/a 6/1/2021
CO FREMONT   10 2 1.72 Increase Fixed Amount n/a 6/1/2021
CO FREMONT   10 2 1.72 Increase Per Line n/a 6/1/2021
CO KIOWA   10 2 1.72 Increase Fixed Amount n/a 6/1/2021
CO KIOWA   10 2 1.72 Increase Per Line n/a 6/1/2021
CO LA PLATA   10 2 1.72 Increase Fixed Amount n/a 6/1/2021
CO LA PLATA   10 2 1.72 Increase Per Line n/a 6/1/2021
CO MESA   10 2 1.72 Increase Fixed Amount n/a 6/1/2021
CO MESA   10 2 1.72 Increase Per Line n/a 6/1/2021
CO MORGAN   10 2 1.72 Increase Fixed Amount n/a 6/1/2021
CO MORGAN   10 2 1.72 Increase Per Line n/a 6/1/2021
CO OTERO   10 2 1.72 Increase Fixed Amount n/a 6/1/2021
CO OTERO   10 2 1.72 Increase Per Line n/a 6/1/2021
CO PUEBLO PUEBLO 10 3 1.72 Increase Fixed Amount n/a 6/1/2021
CO PUEBLO PUEBLO 10 3 1.72 Increase Per Line n/a 6/1/2021
CO ROUTT   10 2 1.72 Increase Per Line n/a 6/1/2021
CO ROUTT   44 2 1.72 Increase Fixed Amount n/a 6/1/2021
CO ROUTT   44 2 1.72 Increase Per Line n/a 6/1/2021
CO ROUTT   161 2 1.72 Increase Per Line n/a 6/1/2021
CO SAN MIGUEL   10 2 1.72 Increase Fixed Amount n/a 6/1/2021
CO SAN MIGUEL   10 2 1.72 Increase Per Line n/a 6/1/2021
KY FAYETTE   10 2 3.69 Increase Per Line 0 to 25 7/1/2021
KY FAYETTE   10 2 0 Decrease Per Line 25 to UNL 7/1/2021
NY COLUMBIA   263 2 0.3 New Fixed Amount n/a 6/1/2021
NY COLUMBIA   263 2 0.3 New Per Line n/a 6/1/2021
NY COLUMBIA   491 2 0.3 New Fixed Amount n/a 6/1/2021
OR     13 1 0.06 Increase Rate n/a 7/1/2021
OR     48 1 0.06 Increase Rate n/a 7/1/2021
OR     165 1 0.06 Increase Rate n/a 7/1/2021
SD HUTCHINSON FREEMAN 14 3 0.01 New Rate n/a 7/1/2021
SD MINER HOWARD 14 3 0.01 New Rate n/a 7/1/2021
WA SKAGIT BURLINGTON 2 3 0.001 New Rate n/a 7/19/2020
WY     426 1 0.024 Increase Rate n/a 7/1/2021
WY     427 1 0.024 Increase Rate n/a 7/1/2021
WY     428 1 0.024 Increase Rate n/a 7/1/2021

Sales Tax Changes

The Sales and Use Tax rate changes included in this release are listed below. Tax Levels are as follows: 1=State; 2=County; 3=Local

State County City Type Level Rate Change Eff. Date
AL CHOCTAW BUTLER 1 3 0.03 Increase 7/1/2021
AL CHOCTAW BUTLER 49 3 0.03 Increase 7/1/2021
AL CHOCTAW BUTLER 321 3 0.03 Increase 7/1/2021
AL CHOCTAW BUTLER 357 3 0.03 Increase 7/1/2021
AL CHOCTAW BUTLER POLICE JURIS 1 3 0.015 Increase 7/1/2021
AL CHOCTAW BUTLER POLICE JURIS 49 3 0.015 Increase 7/1/2021
AL CHOCTAW BUTLER POLICE JURIS 321 3 0.015 Increase 7/1/2021
AL CHOCTAW BUTLER POLICE JURIS 357 3 0.015 Increase 7/1/2021
AL SHELBY INDIAN SPRINGS 1 3 0.02 New 6/1/2021
AL SHELBY INDIAN SPRINGS 49 3 0.02 New 6/1/2021
AL SHELBY INDIAN SPRINGS 321 3 0.02 New 6/1/2021
AL SHELBY INDIAN SPRINGS 357 3 0.02 New 6/1/2021
AR BAXTER MOUNTAIN HOME 1 3 0.02125 Increase 7/1/2021
AR BAXTER MOUNTAIN HOME 49 3 0.02125 Increase 7/1/2021
AR BAXTER MOUNTAIN HOME 321 3 0.02125 Increase 7/1/2021
AR BAXTER MOUNTAIN HOME 357 3 0.02125 Increase 7/1/2021
AR CRAWFORD   1 2 0.0125 Decrease 7/1/2021
AR CRAWFORD   49 2 0.0125 Decrease 7/1/2021
AR CRAWFORD   321 2 0.0125 Decrease 7/1/2021
AR CRAWFORD   357 2 0.0125 Decrease 7/1/2021
AR FRANKLIN   1 2 0.02 Increase 7/1/2021
AR FRANKLIN   49 2 0.02 Increase 7/1/2021
AR FRANKLIN   321 2 0.02 Increase 7/1/2021
AR FRANKLIN   357 2 0.02 Increase 7/1/2021
AR ST FRANCIS FORREST CITY 1 3 0.0125 Decrease 7/1/2021
AR ST FRANCIS FORREST CITY 49 3 0.0125 Decrease 7/1/2021
AR ST FRANCIS FORREST CITY 321 3 0.0125 Decrease 7/1/2021
AR ST FRANCIS FORREST CITY 357 3 0.0125 Decrease 7/1/2021
AR WASHINGTON   1 2 0.0125 Decrease 7/1/2021
AR WASHINGTON   49 2 0.0125 Decrease 7/1/2021
AR WASHINGTON   321 2 0.0125 Decrease 7/1/2021
AR WASHINGTON   357 2 0.0125 Decrease 7/1/2021
AZ GILA MIAMI 49 3 0.025 New 6/1/2021
AZ GILA MIAMI 321 3 0.025 New 6/1/2021
AZ GILA MIAMI 357 3 0.025 New 6/1/2021
ND SHERIDAN MCCLUSKY 1 3 0.02 Increase 7/1/2021
ND SHERIDAN MCCLUSKY 49 3 0.02 Increase 7/1/2021
ND SHERIDAN MCCLUSKY 321 3 0.02 Increase 7/1/2021
ND SHERIDAN MCCLUSKY 357 3 0.02 Increase 7/1/2021
ND STUTSMAN MEDINA 1 3 0.01 New 7/1/2021
ND STUTSMAN MEDINA 49 3 0.01 New 7/1/2021
ND STUTSMAN MEDINA 321 3 0.01 New 7/1/2021
ND STUTSMAN MEDINA 357 3 0.01 New 7/1/2021
ND TRAILL HILLSBORO 1 3 0.025 Increase 7/1/2021
ND TRAILL HILLSBORO 49 3 0.025 Increase 7/1/2021
ND TRAILL HILLSBORO 321 3 0.025 Increase 7/1/2021
ND TRAILL HILLSBORO 357 3 0.025 Increase 7/1/2021
SD CHARLES MIX DANTE 1 3 0.02 Increase 7/1/2021
SD CHARLES MIX DANTE 49 3 0.02 Increase 7/1/2021
SD CHARLES MIX DANTE 321 3 0.02 Increase 7/1/2021
SD CHARLES MIX DANTE 357 3 0.02 Increase 7/1/2021
SD FALL RIVER OELRICHS 1 3 0.02 New 7/1/2021
SD FALL RIVER OELRICHS 49 3 0.02 New 7/1/2021
SD FALL RIVER OELRICHS 321 3 0.02 New 7/1/2021
SD FALL RIVER OELRICHS 357 3 0.02 New 7/1/2021
VT LAMOILLE ELMORE 1 3 0.01 New 7/1/2021

Jurisdiction Updates

Jurisdiction updates included in this release are listed below.

United States

State County City Long Name PCode
CA LOS ANGELES CITY OF COMMERCE   Previously 312600 now alternate to 299500
KS WYANDOTTE KANSAS CITY SCHLITTE44027 KANSAS CITY SCHLITTERBAHN CID Previously 1301332 now alternate to 1301307
MO FRANKLIN PACIFIC EAST OSAGE CID   Previously 2090108 now alternate to 2087800
MO JACKSON LEES SUMMIT DOUGLAS 43413 LEES SUMMIT DOUGLAS SQ TDD Previously 2103787 now alternate to 2102400
MO ST CHARLES WENTZVILLE WEST PEAR41352 WENTZVILLE WEST PEARCE CID Previously 2162122 now alternate to 2160800
MO ST CHARLES WENTZVILLE WEST PEAR43930 WENTZVILLE WEST PEARCE PWKY REGIONAL CID Previously 5540025 now alternate to 5540021
MO ST LOUIS FENTON GRAVOIS BLUFFS TDD   Previously 5370051 now alternate to 2170000
MO ST LOUIS MANCHESTER S MANCHES43284 MANCHESTER S MANCHESTER TDD Previously 5370059 now alternate to 2170100
MO ST LOUIS PACIFIC EAST OSAGE CID   Previously 2176396 now alternate to 2168500

Canada

Country State City PCode Change
CAN NS HILLATON 5440510 Add

If you have any questions about the above tax rate changes or you have information about changes that do not appear above, please submit a support case.

 

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