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News Headlines
Wednesday, January 5, 2005
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Tennessee Businesses Face Radical Change in
Sales Tax Law |
Tennessee businesses are facing a radical change in the
way sales tax is collected starting in July 2005. The new
law will require businesses to collect the applicable sales
tax rate where the merchandise is delivered, not where it is
sold. In a change in revenue to governmental entities, the
sales tax will not be receipted where the merchandise is
sold, but rather where it is delivered.
Few businesses have few answers to the many questions that
arise from this law, passed in 2003 and fine tuned in 2004
for implementation July 2005.
Tennessee Department of Revenue Loren Chumley will be in
Carroll County Friday to explain the new law. The Carroll
County Chamber of Commerce and State Senator Don McLeary are
hosting a Dutch-treat luncheon at Mallard's Restaurant in
downtown Huntingdon. Persons wishing to attend should phone
the Chamber at 986-4664.
Streamlined Sales Tax Program is the plan to allow big,
multi-state businesses to file a single sales tax return
with their home state, which will then allocate taxes to
other states as appropriate. However, small businesses will
suffer the brunt of additional reporting and maintaining
records of individual merchandise is delivered and the
appropriate amount of sales tax to collect. Businesses will
identify the applicable sales tax rate by utilizing the
customer's zip code+four address.
For instance, McKenzie proper lies within three counties -
Carroll, Henry, and Weakley. Carroll and Weakley both have
the same tax rate of 9.75 percent. Henry is at 9.25 percent.
A delivery of a pizza in McKenzie can trigger one of two tax
rates with the business required to keep track of the amount
of the transaction and the zip+four of the destination. The
same applies to any business that makes delivers or causes
to be delivered - such as furniture and appliance stores.
Over-the-counter sales, in which the customer takes
possession at the store, will still apply the local sales
tax.
Tennessee has over 400 taxing jurisdictions. Carroll County
has 14 taxing jurisdictions including eight municipalities,
five special school districts, and the county of Carroll.
Brad Hurley, president of the Carroll County Chamber of
Commerce, said the new Streamlined Sales Tax Project is "one
of the most radical changes" in the sales tax laws. "It has
a major impact on businesses that ship or delivery
merchandise."
The new law will also affect funds municipalities receive
from sales tax. The University of Tennessee is conducting
impact studies to determine the financial impact on county,
municipal, and school taxing authorities.
Hurley thanked Senator McLeary for arranging for
Commissioner Chumley to visit Carroll County.
The Banner contacted the Department of Revenue in December
concerning the rules for implementing the new laws. At that
time, final details were not available concerning how
businesses would keep track of deliveries and how to
interface that information with retailer's database.
For more information, visit these Web sites:
www.streamlinedsalestax.org, or www.state.tn.us/revenue/streamlined.htm
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Public Forum to Address Wheel Tax Referendum |
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HUNTINGDON - The county of Carroll will host a public forum
on January 10 to address concerns and facts concerning the
January 27 referendum on the wheel tax. Early voting begins on
January 7. The referendum will ask voters to approve a $10
increase in the annual wheel tax.
Carroll County Mayor Kenny McBride said an informational
meeting will convene at 6:00 p.m. before the 7:00 p.m. county
commission meeting. McBride said commissioners and road
supervisors will answer questions concerning the budget and
proposed use of the proposed wheel tax referendum.
"I want people to have the opportunity to come and address the
issues," said McBride.
Commissioners meet on the second floor of the Carroll County
Courthouse.
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Commission to Consider $270,000 Homeland Security Grant |
By Joel Washburn
washburn@mckenziebanner.com |
Carroll is the lone county in northwest Tennessee to
receive a Homeland Security Grant for the establishment of a
Hazardous Materials Team. Carroll County Commissioners will
vote Monday, January 10 to receive a $269,661 grant to train
HazMat technicians and purchase the necessary response
equipment and vehicles.
County Mayor Kenny McBride said the grant provides 100 percent
of the cost and on-going equipment and training. Carroll was
selected from the nine-county region of northwest Tennessee,
including the counties of Carroll, Benton, Henry, Weakley,
Obion, Dyer, Crockett, Gibson, and Lake. Carroll was chosen
because four or five HazMat technicians are already located
here.
"We were one of the few counties with trained hazmat
technicians," said McBride, who called the unit a "big boost"
for the county. Technicians will travel within the nine
counties and other areas as needed, said McBride.
Current HazMat technicians include William Bullington, Joyce
Noles, and county Emergency Management Agency Director Janice
Newman. Mrs. Newman said more than 200 hours of training are
required to be certified as a technician. Another 20 to 25
persons are at the "operational level." Additional training
classes will be offered in April, said Newman.
Newman and county Fire Chief Terry Bradshaw will acquire the
necessary equipment soon after approval by the commission.
Items needed for the team include personal protection suits,
communications equipment, detection equipment, decontamination
equipment, and logistical equipments.
Other resolutions to be consider Monday include:
A recommendation that property taxes be increased in July if a
referendum to hike the wheel tax by $10 fails. Currently, the
wheel tax is $20 with half being distributed to the county
highway department and the remaining being applied toward a
future 977-acre recreational lake.
A requested appropriation of $16,456 to cover the expenses for
the mandated referendum on the wheel tax to be held January
27.
The increase in the litigation tax from $10 to $30 on civil
cases in General Sessions Court. The fees will help pay the
salary of the general sessions judge.
A requested appointments of Clarence Norman, Billy Tines,
Patsy Myers, and Margaret Bumpus to the Health and Education
Facilities Board with terms ending January 2009.
Appointments of Beth Sisson, Doug Pruitt, and Larry Wade to
the E911 Board of Directors with terms ending January, 2009.
Appointments of Ralph Tate, Joe Smothers, and Joel Washburn to
the Carroll County Industrial Development Board with terms
ending January 2009.
Appointments of Jerry White, Rodney Moore, Linda Meek,
Elizabeth Lott, Gaylon Sydnor, Harold Baker, and Tommy Surber
to the Carroll County Agricultural Extension Committee with
terms ending January, 2007.
Appointments of Bill Kirk, Clarence Norman, and Jimmy King to
the Carroll County Airport Committee with terms ending January
2009.
A resolution memorializing former commissioner Elree L. Horton
for his service to the county for 18 years.
Authorize the county Highway Department to perform road work
for the town of Huntingdon with all costs being reimbursed.
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