Effective July 1, 2017, the OTP tax on each cigar that qualifies as a premium cigar shall be the lesser of 17% or the maximum tax amount of $.50 per cigar. In response to the statutory change, the Department will make available on its website an updated OTP tax return for the timely filing of the returns due for the July 2017 period (August 23, 2017).
The Kentucky Department of Revenue is implementing an electronic filing system that all Kentucky Cigarette and Tobacco licensees will use to file and pay your tax returns. This will also provide a means for the Manufacturer and Suppliers to submit an electronic sales and shipping report as well as PACT Report data.
Effective July 1. 2017, the Motor Fuel User Fee will increase by $0.02 per gallon every fiscal year for the next six years, as outlined in the chart below. All sales of fuel subject to the Motor Fuel User Fee are subject to these rate increases.
The new fuel tax rates, provided in the table below, will be effective July 1, 2017.
Nebraska announced cities local sales and use tax changes. Effective October 1, 2017, the village of Lawrence will start a 1% local sales and use tax; and the village of Shelton will terminate its 1% local sales and use tax.
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California Tax Rates for Motor Vehicle and Diesel Fuels. Rates in Effect from July 1, 2017 through October 31, 2017
Sales and Use Tax Rates
The Iowa fuel tax rates for gasoline will change on July 1, 2017. Iowa fuel tax rates are based on a fuel distribution percentage formula. Applying that formula resulted in the changes.
The new fuel tax rates, provided in the table below, will be effective July 1, 2017.
The MA state directive announces that an Internet vendor not previously required to collect Massachusetts sales and use tax must register with the Department and must collect and remit Massachusetts sales or use tax as of July 1, 2017 if during the preceding 12 months it had in excess of $500,000 in Massachusetts sales and made sales for delivery into Massachusetts in 100 or more transactions. The Directive announces a similar requirement for such vendors for calendar years beginning with 2018.
Beginning April 1, 2017, the distribution of these newly classified tobacco products will be subject to the tobacco products tax. Tobacco products include, but are not limited to:
Little cigars (little cigars were previously considered cigarettes for taxation purposes and required a cigarette tax stamp prior to the passage of Proposition 56; however, beginning April 1, 2017, little cigars will be taxed as a tobacco product)
On March 1, 2017, the sales tax rate in the City of Atlanta increased to 8.5%.
Sales and use tax returns for quarterly filers are next due on April 20, 2017. To properly report City of Atlanta taxable sales and sales tax, quarterly filers must follow the steps below.
Quarterly Filers Reporting on the Paper ST-3 Return
1. On or before April 20, 2017, report sales and use tax for the 1st quarter of 2017 on Form ST-3 that is effective for March 2017 sales.
To ensure compliance with the cigarette and tobacco products tax laws of Nebraska, every resident and nonresident licensed wholesale dealer that sells cigarettes and RYO tobacco to retailers in Nebraska should:
• Verify that all cigarettes and RYO tobacco products that are delivered to a Nebraska retailer are listed on the Directory. Cigarettes and RYO tobacco products that are not listed on the Directory should not be delivered to a Nebraska retailer.
