West Coast Style

As of July 2014, mobile food vendors are required to report and pay tax to the California State Board of Equalization on sales of taxable items at the tax rate for the location in which the sale is made.

Make sure your mobile food vendors have picked the right parking spot when you order food from them this spring break.

Sunshine State’s Tax Climate

Florida’s 2011 tax burden of 9.18% ranks 20th lowest out of 50 states … not bad when you’re looking for a spring break spot that has:

l 1,800+ miles of coastline

l 1,200+ miles of beaches

l 5,000+ islands

l6% Sales Tax

350,000+ people move to Florida each year. Is it the beaches, the islands or 0% for individual income tax?

Before you become a road warrior this spring break consider…

1. Chicago, IL 2. New York, NY 3. Minneapolis, MN 4. Kansas City, MO 5. Indianapolis, IN

Cities that have the highest tax burden on travelers:

Cities that have the lowest tax burden on travelers:

1. Fort Lauderdale, FL 2. Fort Myers, FL 3. West Palm Beach, FL 4. Detroit, MI 5. Portland, OR

SOURCES:

Wolters Kluwer, Intelligence for Taxation, June 2014

CBS Money Watch, http://www.cbsnews.com/news/best-and-worst-cities-for-travel-taxes/

City and County of Denver, Colorado, Tax Guide, https://www.denvergov.org/Portals/571/documents/TaxGuide/Food%20%20Drink.htm

Comptroller of Maryland, http://taxes.marylandtaxes.com/Resource_Library/Taxpayer_Assistance/Frequently_Asked_Questions/Business_Tax_FAQs/Sales_and_Use_Tax/Alcoholic_Beverages_FAQs/6.shtml

Daily Finance, http://www.dailyfinance.com/2013/05/05/the-5-states-with-no-sales-tax

Tax Foundation, http://taxfoundation.org/blog/combined-state-and-average-local-sales-tax-rates, http://taxfoundation.org/state-tax-climate/florida, http://taxfoundation.org/article/taxing-marijuana-washington-and-colorado-experience and http://taxfoundation.org/blog/state-sales-tax-jurisdictions-approach-10000

2015-0059-5 © 2015 CCH Incorporated and its affiliates. All rights reserved.

Wolters Kluwer Rates & Taxability Solutions: 69,570 separate and active taxes are in our database to aid you and your business in calculations, compliance, and rates and taxability … even when you vacation.

Visit SalesTax.com/IFT and stay up to date on all the latest state-by-state sales tax news … no traveling required!

THIS SPRING BREAKKnow Your Sales and Use Tax

You can still enjoy great music in Denver, but mandatory tips

and other service related charges associated with food or drink are

taxable at the rate of 4%.

Got a taste for crab cakes this spring break? Visit Maryland but know that if you want to pair it with a drink, the 9% rate applies to sales of alcoholic beverages (beer, distilled spirits and wine).

What tax rates will you get served on spring break?

How many shades of sales tax jurisdiction are there?

As of March 2014, there are 9,998 different sales tax jurisdictions in the U.S.

Know the high sales tax in the Rocky Mountains

Colorado taxes marijuana sales with a 15% excise tax on the cultivators, a 10% state tax on retail marijuana sales and various other state and local taxes.

Simplify your sales tax research process with the industry’s leading research platform. Visit CCHGroup.com/IntelliConnect and request a demo today!

Know the highs, the lows and the nos this spring break!

Five states with no state sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon

Know the High FiveFive states with the highest average combined state and local sales tax rates are:

Tennessee ............. 9.45%Arkansas ................9.19%Louisiana .............. 8.89%Washington ......... 8.88%Oklahoma ............8.72%

Know the Low FiveFive states with the lowest average combined state and local sales tax rates are:

Alaska .................... 1.69%Hawaii ...................4.35%Wisconsin .............5.43%Wyoming ..............5.49%Maine ....................5.50%