Important Notice: Local Sales and Use Tax Rate Change for Washington County (04-18-2024)

Issued By:  Sales and Use Tax Division
Date:             April 18, 2024

Important Notice: Local Sales and Use Tax Rate Change

Effective July 1, 2024, Washington County will increase the local sales and use tax rate by 0.25%.

General State and Local Tax Rates in Washington County as of July 1, 2024

Effective July 1, 2024, the local rate of sales and use tax in Washington County will increase to 2.25%. The general state sales and use tax rate will remain 4.75%. As a result, the total general state rate and local rate of sales and use tax in Washington County will increase from 6.75% to 7.00%.

The new rate applies to the sales price, purchase price, or gross receipts derived from the retail sale or lease of all taxable items except those listed in the next section. Retailers are liable for the new tax rate on sales sourced to Washington County. Purchasers are liable for the new rate of use tax if the retailer does not collect the tax at the time of sale. 

Taxable Items Not Subject to the New Rate

The additional 0.25% local rate of sales and use tax does not apply to the sales price or purchase price of, or the gross receipts derived from the sales or lease of the following items: boats, aircraft, qualified jet engines, manufactured homes, modular homes, video programming, antique spirituous liquor and spirituous liquor other than mixed beverages, electricity, piped natural gas, aviation gasoline and jet fuel, telecommunications service and ancillary service, and qualifying food items subject to the 2% local rate of tax. Each of these items is subject to a specific rate of tax that will not change on July 1, 2024.

Effective Date of New Rate

For items billed on a monthly or other periodic basis, the new rate applies to the first billing period on or after July 1, 2024. 

For items not billed on a monthly or other periodic basis, the new rate applies to amounts received for items provided on or after July 1, 2024, except for items purchased to fulfill certain real property contracts.

Assistance

After August 1, 2024, you can obtain the revised Form E-536, Schedule of County Sales and Use Taxes on the Department’s website or by calling the Department at 1-877-252-3052. 

To the extent there is any change in the rate or amount of tax, change to a statute or regulation, or new case law subsequent to the date of this notice, the provisions in this important notice may be superseded or voided. To the extent that any provisions in any other notice, directive, bulletin, or published guidance regarding the subject of this notice and issued prior to the date of this notice conflict with this important notice, the provisions contained in this important notice supersede the previous guidance.