No states changed their sales tax rates in the fourth quarter of last year, but a number of cities and counties did, according to a new report.

The quarterly ONESOURCE Indirect Tax report from the Tax & Accounting business of Thomson Reuters, found that the overall average U.S. sales tax rate was unaffected in the fourth quarter, but the number of sales and use tax changes increased from the third quarter,

The report summarizes changes in sales, use and value-added tax, and found that statewide retail sales tax remained unchanged across the nation, allowing the average rate to remain steady at 5.457 percent. Tax code amendments rose 14 percent to 201, making the fourth quarter the second busiest of the year.

“We are seeing a lot of activities around the jurisdictional levels,” said Carla Yrjanson, vice president of tax research and content at Thomson Reuters, in a statement. “Changes around the non-standard rates also experienced growth which puts a greater burden on tax professionals to increase their vigilance in ensuring compliance this tax season.”

The average county taxes changed marginally by 0.08 percent to 1.252 percent while the average city rates changed 0.011 percent to 1.764 percent, up from 1.762 percent in the third quarter.

Indiana, Mississippi, New Jersey, Rhode Island and Tennessee once again tied for the highest rates at 7 percent. Colorado had the lowest rate at 2.9 percent among the non-zero states. Alaska, Delaware, Montana, New Hampshire and Oregon remained the shoppers’ dreamland with zero percent rates, where all, except Alaska, prohibit local sales taxes.

Though Alaska doesn’t collect a statewide sales tax, five of its local jurisdictions have the highest rates in the country, with Wrangell County leading at 7 percent. Similarly, seven percent of its cities had the highest nationwide rates, with Kodak City leading again at 7 percent.

Nevertheless, Tuba City, Arizona, retained the overall lead with a combined total burden of 12.6 percent, even after a 0.125 percent drop from the third quarter.

Internationally, the Bahamas introduced a value-added tax with a 7.5 percent standard rate as Sri Lanka lowered the same from 12 to 11 percent. Argentina and the Czech Republic added reduced rates to their existing tax bases and several states in India expanded VAT rates to include gasoline, diesel and jet fuel among a list of declared goods and services.

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