April 2021 sales tax rate changes

Updated April 22, 2021.

The start of a new quarter typically brings a slew of sales tax rate changes, and Q2 of 2021 is no exception. Local sales and use tax rate changes will take effect in the following states on April 1, 2021.

• Alaska: Local sales tax rates in some parts of the state, including Seldovia, change with the seasons
• Arizona
• Arkansas
• California
• Georgia (also prepaid local tax for motor fuel)
• Kansas
  
• Indiana (gasoline use tax)
• Louisiana (West Feliciana Parish)
• Minnesota
• Missouri
• Nebraska
• North Dakota
• Ohio
• Oklahoma
• Texas
• Utah
• Virginia
• Washington
• Wyoming

The home-rule municipalities of Greeley and Timnath, Colorado, are enforcing economic nexus and marketplace facilitator collection requirements as of April 1, 2021.

The state of Colorado began enforcing economic nexus on December 1, 2018, and it’s required marketplace facilitators to collect and remit sales tax on behalf of third-party sellers since October 1, 2019. But Colorado allows for home rule, and home-rule municipalities may have different rules and obligations for remote sellers and marketplaces.

To reduce the complexity of home-rule sales and use tax compliance for companies doing business in self-collecting jurisdictions, the Colorado Municipal League (CML) created a Model Ordinance on Economic Nexus and Marketplace Facilitators. It’s only for self-collecting home-rule municipalities — not home-rule jurisdictions for which the state administers sales tax.

CML asks municipalities to adopt the model ordinance only if they’re joining Colorado’s single point of remittance portal (SUTS). Approximately 37 of the 70 self-collecting municipalities have adopted the full Model Ordinance. Three more have adopted the marketplace facilitator portion of the ordinance only. As of this writing, 49 home-rule districts have agreed to join the SUTS. See the CML for more details.

See our 2021 state sales tax rates for resources and sales tax rate information.