Methodology

Sources

Each enrolled state is tied to its Department of Revenue, Commission, Comptroller, or the equivalent agency that publishes the general chart. A refresh reads the agency’s own page and the PDF, spreadsheet, CSV, text file, or HTML table that page links.

The page names that agency and links the official file when the address is an https link in the loaded record. A saved copy is linked only when that file is in the loaded set. If either is missing, the page says the link is unavailable instead of guessing a replacement.

Previous, current, and upcoming

Previous rate is the prior figure that same official chart, or the prior chart in the loaded file, actually printed. Current rate is the figure in effect on the chart whose period has started. Change (pts) is that previous-to-current move in percentage points when both figures are plain numbers. A one-point rise is +1.0. It is not a percent of the old rate. When the two printed rates match, Change (pts) is 0.0. When the official chart did not print a prior rate, the cell says “No prior rate on the official chart.” No prior rate is filled in.

Upcoming is a rate the agency has already printed with an effective date that is still in the future. Current stays the in-force figure. The row shows that future rate once, the point change once when both printed rates are plain numbers, and when it takes effect, labeled not in effect. Previous and the in-force change-effective date stay off that row, so the future move is not read as a previous-to-current delta. When the chart did not print the old rate, the row says “No prior rate on the official chart.” An upcoming chart is not the next quarter’s full schedule. The full chart for a quarter opens when that quarter has started.

Change effective is the date the agency printed for that rate. It is shown when the chart printed one, including when that calendar day is also the day the file was retrieved. It stays blank when the chart did not print one. Verified is the separate time the official file was retrieved. Verified is not used as the effective date.

A chart that is not quarterly, and that prints a start date and no end date, stays the current chart after that start until a newer official chart for that state replaces it. The date of the last official check does not change that. A quarterly chart that prints a start and no end date stays the latest official chart. The note says the state publishes quarterly and that this is the latest file on the official page. A chart with no printed start is not called current. A chart whose printed end has already passed stays historical. That rule does not invent an end date or a rate. On the rate change report, a row that was already on the prior chart and whose official effective date is in the open quarter is a change this quarter. A jurisdiction that first appears on the current chart is labeled New. It is not labeled Changed this quarter, and its printed rate stays the figure on that chart. A row whose official effective date is earlier stays current, and it is not listed as new this quarter. A blank effective date is not called a change this quarter. When the current chart stops listing a place and does not print an end date, and a parent rate is still printed, the row says the place is not listed separately and names that parent rate. The row is not labeled Ended. The parent rate is not copied onto the omitted place. A printed effective date is kept when the source was also retrieved that day. A date that exists only as the day the file was read is not used as an effective date.

Verification and corrections

A figure is shown when the loaded official file printed it. A bad read, a disagreement between two official readings, or a missing date fails closed: the cell stays blank or the period is marked blocked, with the reason the file recorded. Nothing is estimated to fill the gap.

When a displayed figure disagrees with the official chart, the chart wins. The correction is applied to the loaded record and noted on the corrections page. The note says what was wrong in the display and what the chart supports. It does not add a rate the chart did not print.

Limitations

This is general sales and use rate monitoring, or the general tax the agency names on its chart, such as a gross receipts tax where that is the published general tax. It is not a restaurant, meals, lodging, resort, or other specialty-tax product. Those taxes are not added as rate rows. A note that a state has no general sales tax, and that some other tax exists, is a scope limit.

The site does not calculate tax on a sale, and it does not file or remit returns. You can still open the agency site and keep your own spreadsheet. This product watches those official publications and reports the in-force change, with a separate line when the agency has already printed a later effective date.

Confirm a filing or a charge with the taxing authority or a qualified professional. Information on this site is not tax advice.