Form St-04-1 - Wayne County Sales And Use Tax Rate Increase

ST-04-1

(2/04)

Wayne County Sales and Use Tax

Rate Increase

Effective March 1, 2004

Attention:

by the bill, report sales of these services at the higher rate of

8¼%. Wayne County does not impose sales or use tax on

All persons required to collect sales tax, pay

residential energy sources and services.

compensating use tax, or both: Wayne County has enacted

legislation to increase its local sales and use tax rate. As of

March 1, 2004, the combined state and local tax rate

imposed in Wayne County is increased to 8¼%. This

Report charges for services furnished on or after the date of

includes the 4¼% state tax and the 4% Wayne County local

the first bill dated in March 2004, at the higher rate of 8¼%.

tax. This change will affect your tax collections and

Report charges for services furnished before the date of the

payments if you make taxable sales or deliveries to

first bill dated in March 2004, at the lower rate of 7¼%, even

customers, or if you make taxable uses, in Wayne County.

though the services may be furnished on or after March 1,

2004.

Therefore, beginning March 1, 2004, all taxable sales and

uses in Wayne County are subject to tax at the 8¼%

(d) Telephone answering services

rate, except as otherwise provided by the special transitional

Prorate receipts that cover a period beginning before and

provisions below.

ending on or after March 1, 2004. Receipts for the period

prior to March 1, 2004, must be reported at the lower rate of

Reporting requirements

7¼%. Report receipts for the period on and after March 1,

All taxable sales made within Wayne County reported on

2004, at the higher rate of 8¼%.

sales and use tax returns Form ST-100, Form ST-101,

Form ST-102, and Form ST-810, must be reported on the

(e) Social and athletic club dues

Wayne County 8¼% entry line.

Regardless of the date a bill is mailed, report all bills

All Schedule Q filers reporting sales of property or

covering any period that begins on or after March 1, 2004, at

services eligible for exemption to a Qualified Empire

the higher rate of 8¼%. Report all bills covering periods that

Zone Enterprise (QEZE) must enter this information on

begin before March 1, 2004, at the lower rate of 7¼%.

the Wayne County 4% entry line.

(f) Admissions

All Schedule FR filers reporting retail sales of motor fuel

and diesel motor fuel, and fuel taken from inventory, as

Report taxable admissions to an event occurring on or after

explained in the Schedule FR instructions, must enter this

March 1, 2004, at the higher rate of 8¼%, whether or not the

information on the Wayne County 8¼% entry line.

admission charge was paid before that date, unless the tickets

were sold and delivered before March 1, 2004, to the person

attending the event.

Special transitional provisions

All sales and uses occurring on or after March 1, 2004, are

(g) Hotel occupancy

taxed at the rate of 8¼%, except as provided below:

Report all taxable daily rentals occurring on or after

March 1, 2004, at the higher rate of 8¼%. Report all taxable

(a) Layaway sales

daily rentals occurring before March 1, 2004, at the lower

Receipts may be reported at the lower rate of 7¼% only if

rate of 7¼%. If the rental is on other than a daily basis,

the following conditions are met:

prorate the amount of rent between the number of days

(1) before November 1, 2003, a written agreement was

taxable at the higher rate and the number of days taxable at

made and the item sold was segregated from other

the lower rate.

similar property in the possession of the vendor; and

(2) before March 1, 2004, the purchaser has paid at least

(h) Pre-existing lump sum or unit price construction

10% of the sales price.

contracts

Contractors purchasing materials in Wayne County for use in

construction contracts pay the rate of 7¼% on purchases

(b) Utility bills for nonresidential gas and electricity

made before March 1, 2004, and 8¼% on purchases made on

based on meter readings

or after that date. Contractors who irrevocably entered into a

If the meter is read on or after March 1, 2004, and the

pre-existing lump sum or unit price construction contract

number of days from March 1, 2004, to the date of the meter

reading is more than half the total number of days covered

Form St-04-1 - Wayne County Sales And Use Tax Rate Increase - 2004

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