Semiannual (1/1/10 - 6/30/10) sales tax filers: How will you properly report the Stark County rate change that was effective April 1, 2010?

Semiannual sales tax filers must report the first half 2010 Stark County sales using split periods. The first quarter 2010 sales must be reported at the 6.5% rate and the second quarter must be reported at the 6.0% rate. 

To do this, two lines must be used on the tax return for Stark County. On the line in which the first quarter sales are reported, in addition to using the old 6.5% rate, the County Number must be renamed from “76” to “276” to indicate that a prior rate split period is being reported. 

eForms
This can be accomplished on eForms by adding a second Stark County line to the tax return and clicking “Yes” when prompted to enter a split period.

OBG
For OBG filers, the data entry screen will automatically list Stark County twice. One line will contain the old 6.5% rate, and the other line will contain the 6.0% rate.

If you have any questions, please contact your Bruner-Cox LLP Engagement Executive or Theresa Mullen, State and Local Tax Leader, at 330.497.2000, ext. 4129.