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American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 www.acs.org Manager, Tax Compliance & Reporting Rosalee Lewis To: Treasurers of ACS Divisions From: Rosalee Lewis Date: July 8, 2016 Subject: Sales and Use Tax at the 252 nd ACS National Meeting & Exposition in Philadelphia, Pennsylvania The American Chemical Society’s Divisions are not exempt from paying sales and use taxes on purchases of goods and services (including hotel rooms and personal meals) in Philadelphia, Pennsylvania. Divisions are not exempt from collecting sales and use taxes on the sale of the Division’s certain goods and services at the National Meeting in Philadelphia, Pennsylvania. Attached, please find a product matrix (Attachment A) that summarizes, by product and service, the total combined state and local tax rate that the Society will be expected to pay or collect. Part I of the matrix lists the products and services that will be sold in conjunction with the 252 nd National Meeting. Part II lists the various types of services the Society will be purchasing that are subject to tax. Staff will need to know the information in Part II in order to properly approve meeting related expenditures charged to their areas of responsibility. It should be noted, that when items are shipped from Philadelphia, to the following locations, the appropriate sales tax must be applied: Connecticut, District of Columbia, Florida, Illinois, Maryland, Massachusetts, Michigan, New York, Ohio, Pennsylvania, Rhode Island, Texas, Tennessee, Virginia, Washington, and Canada. Sales tax rates for each of these geographic locations are included as Attachments B, C, D, E, F, and G Dues, registration fees, services (where there are no transfers of tangible property), subscriptions, and group tours are all exempt from tax. Abstracts, preprints, books, one-time printed matter, novelty items, including restaurant meals (dinners, luncheons, etc.) are all subject to tax. If you have any questions concerning the product matrix or the Society’s tax status, please call me at (202) 872-6306. Attachment A Product Matrix Summary Attachment B Sales Tax Rates for Connecticut, District of Columbia, Florida, Illinois, Maryland, Massachusetts, Michigan, New York, Ohio, Pennsylvania, Rhode Island, Texas, Tennessee, Virginia, Washington, and Canada. Sales tax rates for each of these geographic locations are included as Attachments B, C, D, E, F, and G Attachment C Supporting Rate Schedule for California Attachment D Supporting Rate Schedule for Florida Attachment E Supporting Rate Schedule for New York Attachment F Supporting Rate Schedule for Ohio Attachment G Supporting Rate Schedule for Washington

Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

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Page 1: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 www.acs.org

Manager, Tax Compliance & Reporting

Rosalee Lewis

To: Treasurers of ACS Divisions

From: Rosalee Lewis

Date: July 8, 2016

Subject: Sales and Use Tax at the 252nd ACS National Meeting & Exposition in Philadelphia, Pennsylvania

The American Chemical Society’s Divisions are not exempt from paying sales and use taxes on purchases of goods and services (including hotel rooms and personal meals) in Philadelphia, Pennsylvania.

Divisions are not exempt from collecting sales and use taxes on the sale of the Division’s certain goods and services at the National Meeting in Philadelphia, Pennsylvania. Attached, please find a product matrix (Attachment A) that summarizes, by product and service, the total combined state and local tax rate that the Society will be expected to pay or collect. Part I of the matrix lists the products and services that will be sold in conjunction with the 252nd National Meeting. Part II lists the various types of services the Society will be purchasing that are subject to tax. Staff will need to know the information in Part II in order to properly approve meeting related expenditures charged to their areas of responsibility. It should be noted, that when items are shipped from Philadelphia, to the following locations, the appropriate sales tax must be applied: Connecticut, District of Columbia, Florida, Illinois, Maryland, Massachusetts, Michigan, New York, Ohio, Pennsylvania, Rhode Island, Texas, Tennessee, Virginia, Washington, and Canada. Sales tax rates for each of these geographic locations are included as Attachments B, C, D, E, F, and G Dues, registration fees, services (where there are no transfers of tangible property), subscriptions, and group tours are all exempt from tax. Abstracts, preprints, books, one-time printed matter, novelty items, including restaurant meals (dinners, luncheons, etc.) are all subject to tax. If you have any questions concerning the product matrix or the Society’s tax status, please call me at (202) 872-6306.

Attachment A Product Matrix Summary Attachment B Sales Tax Rates for Connecticut, District of Columbia, Florida, Illinois, Maryland,

Massachusetts, Michigan, New York, Ohio, Pennsylvania, Rhode Island, Texas, Tennessee, Virginia, Washington, and Canada. Sales tax rates for each of these geographic locations are included as Attachments B, C, D, E, F, and G

Attachment C Supporting Rate Schedule for California Attachment D Supporting Rate Schedule for Florida Attachment E Supporting Rate Schedule for New York Attachment F Supporting Rate Schedule for Ohio Attachment G Supporting Rate Schedule for Washington

Page 2: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

7/7/201610:25 AM Product Matrix Page 1 of 57

Attachment A

Part I. Products/Services Sold by ACS Total Tax Rate

A. Tangible Personal PropertyAbstract sales 8.00% XGift Certificates, Gift Cards 0.00%Subscriptions-Journals & Magazines/Periodicals (Issued at least 4 times per year) 0.00%Books and one-time printed matter Sold within Philadelphia, PA 8.00% X Shipped outside of Pennsylvania See Attachment B, C, D, E, F, GPreprints 8.00% XNovelty items (including clothing) 8.00% X

B. Dues (includes subscription to C&EN, official news magazine of the ACS) 0.00%

C. Workshops conducted without transfer of tangible personalproperty (workbooks and materials) 0.00%

D. Workshops conducted with transfer of tangible personal property. Tax is applied only to the property such as workbooks & materials. 8.00% X

E. Nat'l Meeting Registration Fees & Admisssion Tickets 0.00%

F. ACS Career Fairs (Provides employment services to ACS members and organizations searching for potential job candidates) 0.00%

G. Exhibition Fees - Booth Space 0.00%

H. Short Courses conducted without transfer of tangible personal property 0.00%

I. Short Courses conducted with transfer of tangible personal property. Tax is applied only to the property such as workbooks & materials. 8.00% X

J. Dinners, luncheons, breakfasts, & social hours charged to ACS members and collected and remitted to vendor by the ACS as a convenience to membership. 8.00% XX

Part II. Products/Services Purchased by ACS

L. Hotel (Rooms for officers and employees) 15.50%

Incidental charges, such as laundry, prepared food and beverage, are subject sales tax 15.50%

M. Rental Car (Subject to Motor Vehicle Sales and Use Tax) 12.00% *

N. Dinners, luncheons, breakfasts, charged to ACS as end consumer. 8.00%

O. Tangible personal property directly paid by ACSIncluding, but not limited to the following items: 1. Audio Visual Equipment Rental and Labor. 8.00% 2. Telephone Equipment Rental and Labor. 8.00% 3. Food and Beverage(non-alcoholic) for Receptions. 8.00% 4. Alcoholic Beverage 10.00% 5. Electrical Installations and Labor 8.00%

6. Furniture Rental and Labor. 8.00%

P. Meeting Room (If charged by the Hotels) 15.50%

* Additional fees and surcharges apply depending on location of rental company

X All sales are considered taxable unless the purchaser provides the seller with an exemption certificateindicating that the purchaser is exempt from tax. Pennsylvania allows the use of the following forms:Sales and Use Tax Exemption Certificate (REV-1220AS);Exempt Organization Declaration of Sales Tax Exemption (REV-1715AS);Multistate Tax Commission's Sales and Use Tax Certificate-Multijurisdictional for use as a resale certificate only.(The MTC certificate cannot be used as a general exemption certificate.)[Pa. Stat. Ann.72 §7237(b); Pa. Stat. Ann.72 §7237(c); Pa. Code61 §32.2(a) .]

XX ACS purchased on behalf of Members

AMERICAN CHEMICAL SOCIETYPRODUCT MATRIX SUMMARY252nd NATIONAL MEETING

PHILADELPHIA, PENNSYLVANIA

Page 3: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment B

Sales Tax Rates Page 2 of 57

AMERICAN CHEMICAL SOCIETYSALES TAX RATES FOR ITEMS SHIPPED FROM PHILADELPHIA, PENNSYLVANIA

252nd NATIONAL MEETING

California Tax See Rate Schedule by County at Attachment C

Connecticut Tax 6.35%

District of Columbia Tax 5.75%

Florida Tax See Rate Schedule by County at Attachment D

Illinois Tax 6.25%

Maryland Tax 6.00%

Massachusetts Tax 6.25%

Michigan Tax 6.00%

New York Tax See Rate Schedule by County at Attachment E

Ohio Tax See Rate Schedule by County at Attachment F

Pennsylvania Tax 6.00%

Rhode Island Tax 7.00%

Tennessee Tax 9.25%

Texas Tax 6.25% **

Virginia Tax 5.30% *

Washington Tax See Rate Schedule by County at Attachment G

Canadian Goods & Services Tax (GST) 5.00% (Please note that GST also applies to freight,handling charges, and dues)

* Additional .7% applicable in localities in the Northern Virginia and Hampton Road Regions** Additional Local Taxes

Page 4: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 3 of 57

City Rate CountyAcampo 8.000% San JoaquinActon 9.000% Los AngelesAdelaida 7.500% San Luis ObispoAdelanto* 8.000% San BernardinoAdin 7.500% ModocAgoura 9.000% Los AngelesAgoura Hills* 9.000% Los AngelesAgua Caliente 8.250% SonomaAgua Caliente Springs 8.000% San DiegoAgua Dulce 9.000% Los AngelesAguanga 8.000% RiversideAhwahnee 8.000% MaderaAl Tahoe 7.500% El DoradoAlameda* 9.500% AlamedaAlamo 8.500% Contra CostaAlbany* 10.000% AlamedaAlberhill (Lake Elsinore*) 8.000% RiversideAlbion 7.625% MendocinoAlderpoint 8.000% HumboldtAlhambra* 9.000% Los AngelesAliso Viejo* 8.000% OrangeAlleghany 7.500% SierraAlmaden Valley 8.750% Santa ClaraAlmanor 7.500% PlumasAlmondale 9.000% Los AngelesAlondra 9.000% Los AngelesAlpaugh 8.000% TulareAlpine 8.000% San DiegoAlta 7.500% PlacerAlta Loma (Rancho Cucamon 8.000% San BernardinoAltadena 9.000% Los AngelesAltaville 7.500% CalaverasAlton 8.000% HumboldtAlturas* 7.500% ModocAlviso (San Jose*) 8.750% Santa ClaraAmador City* 8.000% AmadorAmargosa (Death Valley) 8.000% InyoAmboy 8.000% San BernardinoAmerican Canyon* 8.000% NapaAnaheim* 8.000% Orange

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Page 5: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 4 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Anderson* 8.000% ShastaAngels Camp* 7.500% CalaverasAngelus Oaks 8.000% San BernardinoAngwin 8.000% NapaAnnapolis 8.250% SonomaAntelope 8.000% SacramentoAntelope Acres 9.000% Los AngelesAntioch* 9.000% Contra CostaAnza 8.000% RiversideApple Valley* 8.000% San BernardinoApplegate 7.500% PlacerAptos 8.250% Santa CruzArbuckle 7.500% ColusaArcadia* 9.000% Los AngelesArcata* 8.750% HumboldtArgus 8.000% San BernardinoArleta (Los Angeles*) 9.000% Los AngelesArlington (Riverside*) 8.000% RiversideArmona 7.500% KingsArmy Terminal 9.500% AlamedaArnold 7.500% CalaverasAromas 7.625% MontereyArrowbear Lake 8.000% San BernardinoArrowhead Highlands 8.000% San BernardinoArroyo Grande* 8.000% San Luis ObispoArtesia* 9.000% Los AngelesArtois 7.500% GlennArvin* 8.500% KernAshland 9.500% AlamedaAsti 8.250% SonomaAtascadero* 8.000% San Luis ObispoAthens 9.000% Los AngelesAtherton* 9.000% San MateoAtwater* 8.000% MercedAtwood 8.000% OrangeAuberry 8.225% FresnoAuburn* 7.500% PlacerAvalon* 9.500% Los AngelesAvenal* 7.500% KingsAvery 7.500% Calaveras

Page 6: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 5 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Avila Beach 7.500% San Luis ObispoAzusa* 9.000% Los AngelesBadger 8.000% TulareBailey 9.000% Los AngelesBaker 8.000% San BernardinoBakersfield* 7.500% KernBalboa (Newport Beach*) 8.000% OrangeBalboa Island (Newport Beac 8.000% OrangeBalboa Park (San Diego*) 8.000% San DiegoBaldwin Park* 9.000% Los AngelesBallard 8.000% Santa BarbaraBallico 7.500% MercedBallroad 8.000% OrangeBangor 7.500% ButteBanning* 8.000% RiversideBanta 8.000% San JoaquinBard 8.000% ImperialBarrington 9.000% Los AngelesBarstow* 8.000% San BernardinoBartlett 8.000% InyoBarton 8.225% FresnoBase Line 8.000% San BernardinoBass Lake 8.000% MaderaBassett 9.000% Los AngelesBaxter 7.500% PlacerBay Point (formally West Pit 8.500% Contra CostaBayside 8.000% HumboldtBaywood Park 7.500% San Luis ObispoBeale A.F.B. 7.500% YubaBear River Lake 8.000% AmadorBear Valley 7.500% AlpineBear Valley 8.000% MariposaBeaumont* 8.000% RiversideBeckwourth 7.500% PlumasBel Air Estates (Los Angeles* 9.000% Los AngelesBelden 7.500% PlumasBell* 9.000% Los AngelesBell Gardens* 9.000% Los AngelesBella Vista 7.500% ShastaBellflower* 9.000% Los Angeles

Page 7: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 6 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Belmont* 9.000% San MateoBelvedere* 8.500% MarinBen Lomond 8.250% Santa CruzBenicia* 8.625% SolanoBenton 7.500% MonoBerkeley* 9.500% AlamedaBermuda Dunes 8.000% RiversideBerry Creek 7.500% ButteBethel Island 8.500% Contra CostaBetteravia 8.000% Santa BarbaraBeverly Hills* 9.000% Los AngelesBieber 7.500% LassenBig Bar 7.500% TrinityBig Basin 8.250% Santa CruzBig Bear City 8.000% San BernardinoBig Bear Lake* 8.000% San BernardinoBig Bend 7.500% ShastaBig Creek 8.225% FresnoBig Oak Flat 7.500% TuolumneBig Pine 8.000% InyoBig River 8.000% San BernardinoBig Sur 7.625% MontereyBiggs* 7.500% ButteBijou 7.500% El DoradoBiola 8.225% FresnoBiola College (La Mirada*) 10.000% Los AngelesBirds Landing 7.625% SolanoBishop* 8.000% InyoBlack Hawk 8.500% Contra CostaBlairsden 7.500% PlumasBlocksburg 8.000% HumboldtBloomington 8.000% San BernardinoBlossom Hill 8.750% Santa ClaraBlossom Valley 8.750% Santa ClaraBlue Jay 8.000% San BernardinoBlue Lake* 8.000% HumboldtBlythe* 8.000% RiversideBodega 8.250% SonomaBodega Bay 8.250% SonomaBodfish 7.500% Kern

Page 8: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 7 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Bolinas 8.500% MarinBolsa 8.000% OrangeBombay Beach 8.000% ImperialBonita 8.000% San DiegoBonny Doon 8.250% Santa CruzBonsall 8.000% San DiegoBoonville 7.625% MendocinoBoron 7.500% KernBorrego Springs 8.000% San DiegoBostonia 8.000% San DiegoBoulder Creek 8.250% Santa CruzBoulevard 8.000% San DiegoBouquet Canyon (Santa Clar 9.000% Los AngelesBowman 7.500% PlacerBoyes Hot Springs 8.250% SonomaBradbury* 9.000% Los AngelesBradford 9.500% AlamedaBradley 7.625% MontereyBranscomb 7.625% MendocinoBrawley* 8.000% ImperialBrea* 8.000% OrangeBrents Junction 9.000% Los AngelesBrentwood* 8.500% Contra CostaBrentwood (Los Angeles*) 9.000% Los AngelesBriceland 8.000% HumboldtBridgeport 8.000% MariposaBridgeport 7.500% MonoBridgeville 8.000% HumboldtBrisbane* 9.000% San MateoBroderick (West Sacramento 8.000% YoloBrookdale 8.250% Santa CruzBrookhurst Center 8.000% OrangeBrooks 7.500% YoloBrowns Valley 7.500% YubaBrownsville 7.500% YubaBryn Mawr 8.000% San BernardinoBryte (West Sacramento*) 8.000% YoloBuellton* 8.000% Santa BarbaraBuena Park* 8.000% OrangeBurbank* 9.000% Los Angeles

Page 9: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 8 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Burlingame* 9.000% San MateoBurney 7.500% ShastaBurnt Ranch 7.500% TrinityBurrel 8.225% FresnoBurson 7.500% CalaverasButte City 7.500% GlennButte Meadows 7.500% ButteButtonwillow 7.500% KernByron 8.500% Contra CostaCabazon 8.000% RiversideCabrillo 9.000% Los AngelesCadiz 8.000% San BernardinoCalabasas* 9.000% Los AngelesCalabasas Highlands 9.000% Los AngelesCalabasas Park 9.000% Los AngelesCalexico* 8.500% ImperialCaliente 7.500% KernCalifornia City* 7.500% KernCalifornia Hot Springs 8.000% TulareCalifornia Valley 7.500% San Luis ObispoCalimesa* 8.000% RiversideCalipatria* 8.000% ImperialCalistoga* 8.000% NapaCallahan 7.500% SiskiyouCalpella 7.625% MendocinoCalpine 7.500% SierraCalwa 8.225% FresnoCamarillo* 7.500% VenturaCambria 7.500% San Luis ObispoCambrian Park 8.750% Santa ClaraCameron Park 7.500% El DoradoCamino 7.500% El DoradoCamp Beale 7.500% YubaCamp Connell 7.500% CalaverasCamp Curry 8.000% MariposaCamp Kaweah 8.000% TulareCamp Meeker 8.250% SonomaCamp Nelson 8.000% TulareCamp Pendleton 8.000% San DiegoCamp Roberts 7.625% Monterey

Page 10: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 9 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Campbell* 9.000% Santa ClaraCampo 8.000% San DiegoCampo Seco 7.500% CalaverasCamptonville 7.500% YubaCanby 7.500% ModocCanoga Annex 9.000% Los AngelesCanoga Park (Los Angeles*) 9.000% Los AngelesCantil 7.500% KernCantua Creek 8.225% FresnoCanyon 8.500% Contra CostaCanyon Country (Santa Clarit 9.000% Los AngelesCanyon Lake* 8.000% RiversideCanyondam 7.500% PlumasCapay 7.500% YoloCapistrano Beach (Dana Poin 8.000% OrangeCapitola* 8.750% Santa CruzCardiff By The Sea (Encinitas 8.000% San DiegoCardwell 8.225% FresnoCarlotta 8.000% HumboldtCarlsbad* 8.000% San DiegoCarmel* 8.625% MontereyCarmel Rancho 7.625% MontereyCarmel Valley 7.625% MontereyCarmichael 8.000% SacramentoCarnelian Bay 7.500% PlacerCarpinteria* 8.000% Santa BarbaraCarson* 9.000% Los AngelesCartago 8.000% InyoCaruthers 8.225% FresnoCasitas Springs 7.500% VenturaCasmalia 8.000% Santa BarbaraCaspar 7.625% MendocinoCassel 7.500% ShastaCastaic 9.000% Los AngelesCastella 7.500% ShastaCastle A.F.B. 7.500% MercedCastro Valley 9.500% AlamedaCastroville 7.625% MontereyCathedral City* 9.000% RiversideCatheys Valley 8.000% Mariposa

Page 11: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 10 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Cayucos 7.500% San Luis ObispoCazadero 8.250% SonomaCecilville 7.500% SiskiyouCedar 9.000% Los AngelesCedar Crest 8.225% FresnoCedar Glen 8.000% San BernardinoCedar Ridge 7.625% NevadaCedarpines Park 8.000% San BernardinoCedarville 7.500% ModocCentral Valley 7.500% ShastaCentury City (Los Angeles*) 9.000% Los AngelesCeres* 8.125% StanislausCerritos* 9.000% Los AngelesChallenge 7.500% YubaChambers Lodge 7.500% PlacerCharter Oak 9.000% Los AngelesChatsworth (Los Angeles*) 9.000% Los AngelesCherry Valley 8.000% RiversideChester 7.500% PlumasChicago Park 7.625% NevadaChico* 7.500% ButteChilcoot 7.500% PlumasChina Lake NWC (Ridgecrest 8.250% KernChinese Camp 7.500% TuolumneChino* 8.000% San BernardinoChino Hills* 8.000% San BernardinoChiriaco Summit 8.000% RiversideCholame 7.500% San Luis ObispoChowchilla* 8.000% MaderaChualar 7.625% MontereyChula Vista* 8.000% San DiegoCima 8.000% San BernardinoCitrus Heights* 8.000% SacramentoCity of Commerce* 9.500% Los AngelesCity of Industry* 9.000% Los AngelesCity Terrace 9.000% Los AngelesClaremont* 9.000% Los AngelesClarksburg 7.500% YoloClayton* 8.500% Contra CostaClear Creek 7.500% Siskiyou

Page 12: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 11 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Clearlake* 8.000% LakeClearlake Highlands (Clearlak 8.000% LakeClearlake Oaks 7.500% LakeClearlake Park (Clearlake*) 8.000% LakeClements 8.000% San JoaquinClinter 8.225% FresnoClio 7.500% PlumasClipper Mills 7.500% ButteCloverdale* 8.250% SonomaClovis* 8.225% FresnoCoachella* 9.000% RiversideCoalinga* 8.225% FresnoCoarsegold 8.000% MaderaCobb 7.500% LakeCohasset 7.500% ButteCole 9.000% Los AngelesColeville 7.500% MonoColfax* 7.500% PlacerCollege City 7.500% ColusaCollege Grove Center 8.000% San DiegoColma* 9.000% San MateoColoma 7.500% El DoradoColorado 8.000% MariposaColton* 8.000% San BernardinoColumbia 7.500% TuolumneColusa* 7.500% ColusaCommerce* 9.500% Los AngelesComptche 7.625% MendocinoCompton* 9.000% Los AngelesConcord* 9.000% Contra CostaCool 7.500% El DoradoCopperopolis 7.500% CalaverasCorcoran* 7.500% KingsCornell 9.000% Los AngelesCorning* 7.500% TehamaCorona* 8.000% RiversideCorona Del Mar (Newport Be 8.000% OrangeCoronado* 8.000% San DiegoCorralitos 8.250% Santa CruzCorte Madera* 9.000% Marin

Page 13: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 12 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Coso Junction 8.000% InyoCosta Mesa* 8.000% OrangeCotati* 9.250% SonomaCoto De Caza 8.000% OrangeCottonwood 7.500% ShastaCoulterville 8.000% MariposaCourtland 8.000% SacramentoCovelo 7.625% MendocinoCovina* 9.000% Los AngelesCowan Heights 8.000% OrangeCoyote 8.750% Santa ClaraCrannell 8.000% HumboldtCrenshaw (Los Angeles*) 9.000% Los AngelesCrescent City* 7.750% Del NorteCrescent Mills 7.500% PlumasCressey 7.500% MercedCrest 8.000% San DiegoCrest Park 8.000% San BernardinoCresta Blanca 9.500% AlamedaCrestline 8.000% San BernardinoCreston 7.500% San Luis ObispoCrockett 8.500% Contra CostaCromberg 7.500% PlumasCross Roads 8.000% San BernardinoCrowley Lake 7.500% MonoCrows Landing 7.625% StanislausCucamonga (Rancho Cucamo 8.000% San BernardinoCudahy* 9.000% Los AngelesCulver City* 9.500% Los AngelesCummings 7.625% MendocinoCupertino* 8.750% Santa ClaraCurry Village 8.000% MariposaCutler 8.000% TulareCutten 8.000% HumboldtCuyama 8.000% Santa BarbaraCypress* 8.000% Orange Daggett 8.000% San BernardinoDairy Farm 7.625% SolanoDaly City* 9.000% San MateoDana Point* 8.000% Orange

Page 14: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 13 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Danville* 8.500% Contra CostaDardanelle 7.500% TuolumneDarwin 8.000% InyoDavenport 8.250% Santa CruzDavis* (U.C. Davis campus ra 8.500% YoloDavis Creek 7.500% ModocDeath Valley 8.000% InyoDeath Valley Junction 8.000% InyoDeer Park 8.000% NapaDel Kern (Bakersfield*) 7.500% KernDel Mar* 8.000% San DiegoDel Mar Heights (Morro Bay 8.000% San Luis ObispoDel Monte Grove (Monterey 8.625% MontereyDel Rey 8.225% FresnoDel Rey Oaks* 9.125% MontereyDel Rosa 8.000% San BernardinoDel Sur 9.000% Los AngelesDelano* 8.500% KernDeleven 7.500% ColusaDelhi 7.500% MercedDenair 7.625% StanislausDenny 7.500% TrinityDescanso 8.000% San DiegoDesert Center 8.000% RiversideDesert Hot Springs* 8.000% RiversideDi Giorgio 7.500% KernDiablo 8.500% Contra CostaDiamond Bar* 9.000% Los AngelesDiamond Springs 7.500% El DoradoDillon Beach 8.500% MarinDinkey Creek 8.225% FresnoDinuba* 8.750% TulareDiscovery Bay 8.500% Contra CostaDixon* 7.625% SolanoDobbins 7.500% YubaDogtown 8.500% MarinDollar Ranch 8.500% Contra CostaDorris* 7.500% SiskiyouDos Palos* 7.500% MercedDos Rios 7.625% Mendocino

Page 15: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 14 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Douglas City 7.500% TrinityDouglas Flat 7.500% CalaverasDowney* 9.000% Los AngelesDownieville 7.500% SierraDoyle 7.500% LassenDrytown 8.000% AmadorDuarte* 9.000% Los AngelesDublin* 9.500% AlamedaDucor 8.000% TulareDulzura 8.000% San DiegoDuncans Mills 8.250% SonomaDunlap 8.225% FresnoDunnigan 7.500% YoloDunsmuir* 8.000% SiskiyouDurham 7.500% ButteDutch Flat 7.500% PlacerEagle Mountain 8.000% RiversideEagle Rock (Los Angeles*) 9.000% Los AngelesEagleville 7.500% ModocEarlimart 8.000% TulareEarp 8.000% San BernardinoEast Highlands (Highland*) 8.000% San BernardinoEast Irvine (Irvine*) 8.000% OrangeEast Los Angeles 9.000% Los AngelesEast Lynwood (Lynwood*) 9.000% Los AngelesEast Nicolaus 7.500% SutterEast Palo Alto* 9.000% San MateoEast Porterville 8.000% TulareEast Rancho Dominguez 9.000% Los AngelesEast San Pedro (Los Angeles* 9.000% Los AngelesEastgate 9.000% Los AngelesEaston 8.225% FresnoEastside 8.000% San BernardinoEastvale* 8.000% RiversideEcho Lake 7.500% El DoradoEcho Park (Los Angeles*) 9.000% Los AngelesEdgemont (Moreno Valley*) 8.000% RiversideEdgewood 7.500% SiskiyouEdison 7.500% KernEdwards 7.500% Kern

Page 16: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 15 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Edwards A.F.B. 7.500% KernEl Cajon* 8.500% San DiegoEl Centro* 8.000% ImperialEl Cerrito* 10.000% Contra CostaEl Dorado 7.500% El DoradoEl Dorado Hills 7.500% El DoradoEl Granada 9.000% San MateoEl Macero 7.500% YoloEl Modena 8.000% OrangeEl Monte* 9.500% Los AngelesEl Nido 7.500% MercedEl Portal 8.000% MariposaEl Segundo* 9.000% Los AngelesEl Sobrante 8.500% Contra CostaEl Toro (Lake Forest*) 8.000% OrangeEl Toro M.C.A.S. 8.000% OrangeEl Verano 8.250% SonomaEl Viejo 7.625% StanislausEldridge 8.250% SonomaElizabeth Lake 9.000% Los AngelesElk 7.625% MendocinoElk Creek 7.500% GlennElk Grove* 8.000% SacramentoElmira 7.625% SolanoElmwood 9.500% AlamedaElverta 8.000% SacramentoEmerald Hills (Redwood City 9.000% San MateoEmeryville* 9.500% AlamedaEmigrant Gap 7.500% PlacerEmpire 7.625% StanislausEncinitas* 8.000% San DiegoEncino (Los Angeles*) 9.000% Los AngelesEnterprise 7.500% ShastaEscalon* 8.000% San JoaquinEscondido* 8.000% San DiegoEsparto 7.500% YoloEssex 8.000% San BernardinoEtiwanda (Rancho Cucamong 8.000% San BernardinoEtna* 7.500% SiskiyouEttersburg 8.000% Humboldt

Page 17: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 16 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Eureka* 8.750% HumboldtExeter* 8.000% TulareFair Oaks 8.000% SacramentoFairfax* 9.000% MarinFairfield* 8.625% SolanoFairmount 8.500% Contra CostaFall River Mills 7.500% ShastaFallbrook 8.000% San DiegoFallbrook Junction 8.000% San DiegoFallen Leaf 7.500% El DoradoFallon 8.500% MarinFancher 8.225% FresnoFarmersville* 8.500% TulareFarmington 8.000% San JoaquinFawnskin 8.000% San BernardinoFeather Falls 7.500% ButteFellows 7.500% KernFelton 8.250% Santa CruzFenner 8.000% San BernardinoFernbridge (Fortuna*) 8.000% HumboldtFerndale* 8.000% HumboldtFiddletown 8.000% AmadorFields Landing 8.000% HumboldtFig Garden Village (Fresno*) 8.225% FresnoFillmore* 7.500% VenturaFinley 7.500% LakeFirebaugh* 8.225% FresnoFish Camp 8.000% MariposaFive Points 8.225% FresnoFlinn Springs 8.000% San DiegoFlintridge (LaCanada/ Flintrid 9.000% Los AngelesFlorence 9.000% Los AngelesFloriston 7.625% NevadaFlournoy 7.500% TehamaFolsom* 8.000% SacramentoFontana* 8.000% San BernardinoFoothill Ranch 8.000% OrangeForbestown 7.500% ButteForest Falls 8.000% San BernardinoForest Glen 7.500% Trinity

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Attachment C

California Sales Tax Rate Schedule Page 17 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Forest Knolls 8.500% MarinForest Park 9.000% Los AngelesForest Ranch 7.500% ButteForesthill 7.500% PlacerForestville 8.250% SonomaForks of Salmon 7.500% SiskiyouFort Bidwell 7.500% ModocFort Bragg* 8.625% MendocinoFort Dick 7.750% Del NorteFort Irwin 8.000% San BernardinoFort Jones* 7.500% SiskiyouFort Ord 7.625% MontereyFort Ord (Marina*) 8.625% MontereyFort Ord (Seaside*) 8.625% MontereyFort Seward 8.000% HumboldtFortuna* 8.000% HumboldtFoster City* 9.000% San MateoFountain Valley* 8.000% OrangeFowler* 8.225% FresnoFrazier Park 7.500% KernFreedom 8.250% Santa CruzFreedom (Watsonville*) 9.000% Santa CruzFreeport 8.000% SacramentoFreestone 8.250% SonomaFremont* 9.500% AlamedaFrench Camp 8.000% San JoaquinFrench Gulch 7.500% ShastaFreshwater 8.000% HumboldtFresno* 8.225% FresnoFriant 8.225% FresnoFriendly Valley (Santa Clarita 9.000% Los AngelesFrontera 8.000% RiversideFullerton* 8.000% OrangeFulton 8.250% SonomaGalt* 8.500% SacramentoGarberville 8.000% HumboldtGarden Grove* 8.000% OrangeGarden Valley 7.500% El DoradoGardena* 9.000% Los AngelesGarey 8.000% Santa Barbara

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Attachment C

California Sales Tax Rate Schedule Page 18 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Garnet 8.000% RiversideGasquet 7.750% Del NorteGaviota 8.000% Santa BarbaraGazelle 7.500% SiskiyouGeorge A.F.B. 8.000% San BernardinoGeorgetown 7.500% El DoradoGerber 7.500% TehamaGeyserville 8.250% SonomaGiant Forest 8.000% TulareGillman Hot Springs 8.000% RiversideGilroy* 8.750% Santa ClaraGlassell Park (Los Angeles*) 9.000% Los AngelesGlen Avon 8.000% RiversideGlen Ellen 8.250% SonomaGlenburn 7.500% ShastaGlencoe 7.500% CalaverasGlendale* 9.000% Los AngelesGlendora* 9.000% Los AngelesGlenhaven 7.500% LakeGlenn 7.500% GlennGlennville 7.500% KernGold River 8.000% SacramentoGold Run 7.500% PlacerGolden Hills 7.500% KernGoleta* 8.000% Santa BarbaraGonzales* 8.125% MontereyGoodyears Bar 7.500% SierraGorman 9.000% Los AngelesGoshen 8.000% TulareGovernment Island 9.500% AlamedaGraeagle 7.500% PlumasGranada Hills (Los Angeles*) 9.000% Los AngelesGrand Terrace* 8.000% San BernardinoGranite Bay 7.500% PlacerGrass Valley* 8.125% NevadaGraton 8.250% SonomaGreen Valley 9.000% Los AngelesGreen Valley Lake 8.000% San BernardinoGreenacres 7.500% KernGreenbrae (Larkspur*) 9.000% Marin

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Attachment C

California Sales Tax Rate Schedule Page 19 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Greenfield* 9.375% MontereyGreenview 7.500% SiskiyouGreenville 7.500% PlumasGreenwood 7.500% El DoradoGrenada 7.500% SiskiyouGridley* 7.500% ButteGrimes 7.500% ColusaGrizzly Flats 7.500% El DoradoGroveland 7.500% TuolumneGrover Beach* 8.000% San Luis ObispoGuadalupe* 8.250% Santa BarbaraGualala 7.625% MendocinoGuasti (Ontario*) 8.000% San BernardinoGuatay 8.000% San DiegoGuerneville 8.250% SonomaGuinda 7.500% YoloGustine* 8.000% MercedHacienda Heights 9.000% Los AngelesHalcyon 7.500% San Luis ObispoHalf Moon Bay* 9.000% San MateoHamilton A.F.B. (Novato*) 9.000% MarinHamilton City 7.500% GlennHanford* 7.500% KingsHappy Camp 7.500% SiskiyouHarbison Canyon 8.000% San DiegoHarbor City (Los Angeles*) 9.000% Los AngelesHarmony 7.500% San Luis ObispoHarris 8.000% HumboldtHat Creek 7.500% ShastaHathaway Pines 7.500% CalaverasHavasu Lake 8.000% San BernardinoHawaiian Gardens* 9.000% Los AngelesHawthorne* 9.000% Los AngelesHayfork 7.500% TrinityHayward* 10.000% AlamedaHazard 9.000% Los AngelesHealdsburg* 8.750% SonomaHeber 8.000% ImperialHelena 7.500% TrinityHelendale 8.000% San Bernardino

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Attachment C

California Sales Tax Rate Schedule Page 20 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Helm 8.225% FresnoHemet* 8.000% RiversideHerald 8.000% SacramentoHercules* 9.000% Contra CostaHerlong 7.500% LassenHermosa Beach* 9.000% Los AngelesHerndon 8.225% FresnoHesperia* 8.000% San BernardinoHeyer 9.500% AlamedaHickman 7.625% StanislausHidden Hills* 9.000% Los AngelesHighgrove 8.000% RiversideHighland* 8.000% San BernardinoHighland Park (Los Angeles* 9.000% Los AngelesHighway City (Fresno*) 8.225% FresnoHillcrest (San Diego*) 8.000% San DiegoHillsborough* 9.000% San MateoHillsdale (San Mateo*) 9.250% San MateoHilmar 7.500% MercedHilt 7.500% SiskiyouHinkley 8.000% San BernardinoHobergs 7.500% LakeHollister* 8.500% San BenitoHollywood (Los Angeles*) 9.000% Los AngelesHolmes 8.000% HumboldtHolt 8.000% San JoaquinHoltville* 8.000% ImperialHoly City 8.750% Santa ClaraHomeland 8.000% RiversideHomestead 7.500% KernHomestead 8.000% RiversideHomewood 7.500% PlacerHonby 9.000% Los AngelesHoneydew 8.000% HumboldtHood 8.000% SacramentoHoopa 8.000% HumboldtHope Valley (Forest Camp) 7.500% AlpineHopland 7.625% MendocinoHornbrook 7.500% SiskiyouHornitos 8.000% Mariposa

Page 22: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 21 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Horse Creek 7.500% SiskiyouHorse Lake 7.500% LassenHughson* 7.625% StanislausHume 8.225% FresnoHuntington 8.000% OrangeHuntington Beach* 8.000% OrangeHuntington Lake 8.225% FresnoHuntington Park* 9.000% Los AngelesHuron* 9.225% FresnoHyampom 7.500% TrinityHyde Park (Los Angeles*) 9.000% Los AngelesHydesville 8.000% HumboldtIdria 7.500% San BenitoIdyllwild 8.000% RiversideIgnacio (Novato*) 9.000% MarinIgo 7.500% ShastaImola (Napa*) 8.000% NapaImperial* 8.000% ImperialImperial Beach* 8.000% San DiegoIndependence 8.000% InyoIndian Wells* 8.000% RiversideIndio* 8.000% RiversideIndustry* 9.000% Los AngelesInglewood* 9.500% Los AngelesInverness 8.500% MarinInyo 8.000% InyoInyokern 7.500% KernIone* 8.000% AmadorIowa Hill 7.500% PlacerIrvine* 8.000% OrangeIrwindale* 9.000% Los AngelesIsla Vista 8.000% Santa BarbaraIsland Mountain 7.500% TrinityIsleton* 8.000% SacramentoIvanhoe 8.000% TulareIvanpah 8.000% San BernardinoJackson* 8.000% AmadorJacumba 8.000% San DiegoJamacha 8.000% San DiegoJamestown 7.500% Tuolumne

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Attachment C

California Sales Tax Rate Schedule Page 22 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Jamul 8.000% San DiegoJanesville 7.500% LassenJenner 8.250% SonomaJohannesburg 7.500% KernJohnsondale 8.000% TulareJohnstonville 7.500% LassenJohnstown 8.000% San DiegoJolon 7.625% MontereyJoshua Tree 8.000% San BernardinoJulian 8.000% San DiegoJunction City 7.500% TrinityJune Lake 7.500% MonoJuniper 7.500% LassenJurupa Valley* 8.000% RiversideKagel Canyon 9.000% Los AngelesKaweah 8.000% TulareKeddie 7.500% PlumasKeeler 8.000% InyoKeene 7.500% KernKelsey 7.500% El DoradoKelseyville 7.500% LakeKelso 8.000% San BernardinoKensington 8.500% Contra CostaKentfield 8.500% MarinKenwood 8.250% SonomaKerman* 8.225% FresnoKernville 7.500% KernKeswick 7.500% ShastaKettleman City 7.500% KingsKeyes 7.625% StanislausKing City* 8.125% MontereyKings Beach 7.500% PlacerKings Canyon National Park 8.000% TulareKingsburg* 8.225% FresnoKinyon 7.500% SiskiyouKirkwood 7.500% AlpineKit Carson 8.000% AmadorKlamath 7.750% Del NorteKlamath River 7.500% SiskiyouKneeland 8.000% Humboldt

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Attachment C

California Sales Tax Rate Schedule Page 23 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Knights Ferry 7.625% StanislausKnights Landing 7.500% YoloKnightsen 8.500% Contra CostaKorbel 8.000% HumboldtKorbel 8.250% SonomaKyburz 7.500% El DoradoL.A. Airport (Los Angeles*) 9.000% Los AngelesLa Canada- Flintridge* 9.000% Los AngelesLa Crescenta 9.000% Los AngelesLa Cresta Village 7.500% KernLa Grange 7.625% StanislausLa Habra* 8.500% OrangeLa Habra Heights* 9.000% Los AngelesLa Honda 9.000% San MateoLa Jolla (San Diego*) 8.000% San DiegoLa Mesa* 8.750% San DiegoLa Mirada* 10.000% Los AngelesLa Palma* 8.000% OrangeLa Porte 7.500% PlumasLa Puente* 9.000% Los AngelesLa Quinta* 8.000% RiversideLa Selva Beach 8.250% Santa CruzLa Verne* 9.000% Los AngelesLa Vina 9.000% Los AngelesLadera 9.000% San MateoLadera Heights 9.000% Los AngelesLadera Ranch 8.000% OrangeLafayette* 8.500% Contra CostaLaguna Beach* 8.000% OrangeLaguna Hills* 8.000% OrangeLaguna Niguel* 8.000% OrangeLaguna Woods* 8.000% OrangeLagunitas 8.500% MarinLake Alpine 7.500% AlpineLake Arrowhead 8.000% San BernardinoLake City 7.500% ModocLake City 7.625% NevadaLake Elsinore* 8.000% RiversideLake Forest* 8.000% OrangeLake Hughes 9.000% Los Angeles

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Attachment C

California Sales Tax Rate Schedule Page 24 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Lake Isabella 7.500% KernLake Los Angeles 9.000% Los AngelesLake Mary 7.500% MonoLake San Marcos 8.000% San DiegoLake Shastina 7.500% SiskiyouLake Sherwood 7.500% VenturaLakehead 7.500% ShastaLakeport* 8.000% LakeLakeshore 8.225% FresnoLakeside 8.000% San DiegoLakeview 8.000% RiversideLakeview Terrace (Los Angel 9.000% Los AngelesLakewood* 9.000% Los AngelesLamont 7.500% KernLancaster* 9.000% Los AngelesLanders 8.000% San BernardinoLandscape 9.500% AlamedaLang 9.000% Los AngelesLarkfield 8.250% SonomaLarkspur* 9.000% MarinLarwin Plaza 7.625% SolanoLathrop* 9.000% San JoaquinLaton 8.225% FresnoLawndale* 9.000% Los AngelesLaws 8.000% InyoLaytonville 7.625% MendocinoLe Grand (Also Legrand) 7.500% MercedLebec 7.500% KernLee Vining 7.500% MonoLeggett 7.625% MendocinoLeisure World 8.000% OrangeLeisure World (Seal Beach*) 8.000% OrangeLemon Grove* 8.000% San DiegoLemoncove 8.000% TulareLemoore* 7.500% KingsLennox 9.000% Los AngelesLenwood 8.000% San BernardinoLeona Valley 9.000% Los AngelesLeucadia (Encinitas*) 8.000% San DiegoLewiston 7.500% Trinity

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Attachment C

California Sales Tax Rate Schedule Page 25 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Liberty Farms 7.625% SolanoLikely 7.500% ModocLincoln* 7.500% PlacerLincoln Acres 8.000% San DiegoLincoln Heights (Los Angeles 9.000% Los AngelesLincoln Village 8.000% San JoaquinLinda 7.500% YubaLinden 8.000% San JoaquinLindsay* 8.000% TulareLinnell 8.000% TulareLitchfield 7.500% LassenLittle Lake 8.000% InyoLittle Norway 7.500% El DoradoLittle Valley 7.500% LassenLittleriver 7.625% MendocinoLittlerock (Also Little Rock) 9.000% Los AngelesLive Oak* 7.500% SutterLive Oak 8.250% Santa CruzLivermore* 9.500% AlamedaLivingston* 7.500% MercedLlano 9.000% Los AngelesLoch Lomond 7.500% LakeLocke 8.000% SacramentoLockeford 8.000% San JoaquinLockheed 8.250% Santa CruzLockwood 7.625% MontereyLodi* 8.000% San JoaquinLoleta 8.000% HumboldtLoma Linda* 8.000% San BernardinoLoma Mar 9.000% San MateoLoma Rica 7.500% YubaLomita* 9.000% Los AngelesLompoc* 8.000% Santa BarbaraLondon 8.000% TulareLone Pine 8.000% InyoLong Barn 7.500% TuolumneLong Beach* 9.000% Los AngelesLongview 9.000% Los AngelesLookout 7.500% ModocLoomis* 7.500% Placer

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Attachment C

California Sales Tax Rate Schedule Page 26 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Lorre Estates 8.750% Santa ClaraLos Alamitos* 8.000% OrangeLos Alamos 8.000% Santa BarbaraLos Altos* 8.750% Santa ClaraLos Altos Hills* 8.750% Santa ClaraLos Angeles* 9.000% Los AngelesLos Banos* 8.000% MercedLos Gatos* 8.750% Santa ClaraLos Molinos 7.500% TehamaLos Nietos 9.000% Los AngelesLos Olivos 8.000% Santa BarbaraLos Osos 7.500% San Luis ObispoLos Padres 7.500% San Luis ObispoLos Serranos (Chino Hills*) 8.000% San BernardinoLost Hills 7.500% KernLost Lake 8.000% RiversideLotus 7.500% El DoradoLower Lake 7.500% LakeLoyalton* 7.500% SierraLucerne 7.500% LakeLucerne Valley 8.000% San BernardinoLucia 7.625% MontereyLudlow 8.000% San BernardinoLugo 9.000% Los AngelesLynwood* 9.000% Los AngelesLytle Creek 8.000% San BernardinoMacdoel 7.500% SiskiyouMaclay 9.000% Los AngelesMad River 7.500% TrinityMadeline 7.500% LassenMadera* 8.000% MaderaMadison 7.500% YoloMagalia 7.500% ButteMalaga 8.225% FresnoMalibu* 9.000% Los AngelesMammoth Lakes* 8.000% MonoManhattan Beach* 9.000% Los AngelesManteca* 8.500% San JoaquinManton 7.500% TehamaManzanita Lake 7.500% Shasta

Page 28: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 27 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Mar Vista 9.000% Los AngelesMarcelina 9.000% Los AngelesMarch A.F.B. 8.000% RiversideMare Island (Vallejo*) 8.625% SolanoMaricopa* 7.500% KernMarin City 8.500% MarinMarina* 8.625% MontereyMarina Del Rey 9.000% Los AngelesMarine Corps (Twentynine P 8.000% San BernardinoMariner 8.000% OrangeMariposa 8.000% MariposaMarkleeville 7.500% AlpineMarsh Manor 9.000% San MateoMarshall 8.500% MarinMartell 8.000% AmadorMartinez* 8.500% Contra CostaMarysville* 7.500% YubaMather 7.500% TuolumneMather 8.000% SacramentoMaxwell 7.500% ColusaMaywood* 9.000% Los AngelesMcArthur 7.500% ShastaMcClellan 8.000% SacramentoMcCloud 7.500% SiskiyouMcFarland* 7.500% KernMcKinleyville 8.000% HumboldtMcKittrick 7.500% KernMead Valley 8.000% RiversideMeadow Valley 7.500% PlumasMeadow Vista 7.500% PlacerMeadowbrook 8.000% RiversideMecca 8.000% RiversideMeeks Bay 7.500% El DoradoMeiners Oaks 7.500% VenturaMendocino 7.625% MendocinoMendota* 8.225% FresnoMenifee* 8.000% RiversideMenlo Park* 9.000% San MateoMentone 8.000% San BernardinoMerced* 8.000% Merced

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Attachment C

California Sales Tax Rate Schedule Page 28 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Meridian 7.500% SutterMettler 7.500% KernMeyers 7.500% El DoradoMiddletown 7.500% LakeMidland 8.000% RiversideMidpines 8.000% MariposaMidway City 8.000% OrangeMilford 7.500% LassenMill Creek 7.500% TehamaMill Valley* 8.500% MarinMillbrae* 9.000% San MateoMillville 7.500% ShastaMilpitas* 8.750% Santa ClaraMineral 7.500% TehamaMineral King 8.000% TulareMint Canyon 9.000% Los AngelesMira Loma 8.000% RiversideMira Vista 8.500% Contra CostaMiracle Hot Springs 7.500% KernMiramar (San Diego*) 8.000% San DiegoMiramonte 8.225% FresnoMiranda 8.000% HumboldtMission Hills (Los Angeles*) 9.000% Los AngelesMission Viejo* 8.000% OrangeMi-Wuk Village 7.500% TuolumneMoccasin 7.500% TuolumneModesto* 7.625% StanislausMoffett Field 8.750% Santa ClaraMojave 7.500% KernMokelumne Hill 7.500% CalaverasMonarch Beach (Dana Point 8.000% OrangeMoneta 9.000% Los AngelesMono Hot Springs 8.225% FresnoMono Lake 7.500% MonoMonolith 7.500% KernMonrovia* 9.000% Los AngelesMonta Vista 8.750% Santa ClaraMontague* 7.500% SiskiyouMontalvo (Ventura*) 7.500% VenturaMontara 9.000% San Mateo

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Attachment C

California Sales Tax Rate Schedule Page 29 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Montclair* 8.250% San BernardinoMonte Rio 8.250% SonomaMonte Sereno* 8.750% Santa ClaraMontebello* 9.000% Los AngelesMontecito 8.000% Santa BarbaraMonterey* 8.625% MontereyMonterey Bay Academy 8.250% Santa CruzMonterey Park* 9.000% Los AngelesMontgomery Creek 7.500% ShastaMontrose 9.000% Los AngelesMooney 8.000% TulareMoonridge 8.000% San BernardinoMoorpark* 7.500% VenturaMoraga* 9.500% Contra CostaMoreno Valley* 8.000% RiversideMorgan Hill* 8.750% Santa ClaraMorongo Valley 8.000% San BernardinoMorro Bay* 8.000% San Luis ObispoMorro Plaza 7.500% San Luis ObispoMoss Beach 9.000% San MateoMoss Landing 7.625% MontereyMount Hamilton 8.750% Santa ClaraMount Hebron 7.500% SiskiyouMount Hermon 8.250% Santa CruzMount Laguna 8.000% San DiegoMount Shasta* 7.750% SiskiyouMount Wilson 9.000% Los AngelesMountain Center 8.000% RiversideMountain Mesa 7.500% KernMountain Pass 8.000% San BernardinoMountain Ranch 7.500% CalaverasMountain View* 8.750% Santa ClaraMt. Aukum 7.500% El DoradoMt. Baldy 8.000% San BernardinoMurphys 7.500% CalaverasMurrieta* 8.000% RiversideMuscoy 8.000% San BernardinoMyers Flat 8.000% HumboldtNapa* 8.000% NapaNaples 9.000% Los Angeles

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Attachment C

California Sales Tax Rate Schedule Page 30 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Nashville 7.500% El DoradoNational City* 9.000% San DiegoNaval (Port Hueneme*) 8.000% VenturaNaval (San Diego*) 8.000% San DiegoNaval Air Station (Alameda* 9.500% AlamedaNaval Air Station (Coronado* 8.000% San DiegoNaval Air Station (Lemoore* 7.500% KingsNaval Hospital (Oakland*) 9.500% AlamedaNaval Hospital (San Diego*) 8.000% San DiegoNaval Supply Center (Oaklan 9.500% AlamedaNaval Training Center (San D 8.000% San DiegoNavarro 7.625% MendocinoNeedles* 8.000% San BernardinoNelson 7.500% ButteNevada City* 8.500% NevadaNew Almaden 8.750% Santa ClaraNew Cuyama 8.000% Santa BarbaraNew Idria 7.500% San BenitoNewark* 9.500% AlamedaNewberry 8.000% San BernardinoNewberry Springs 8.000% San BernardinoNewbury Park (Thousand Oa 7.500% VenturaNewcastle 7.500% PlacerNewhall (Santa Clarita*) 9.000% Los AngelesNewman* 7.625% StanislausNewport Beach* 8.000% OrangeNicasio 8.500% MarinNice 7.500% LakeNicolaus 7.500% SutterNiland 8.000% ImperialNipomo 7.500% San Luis ObispoNipton 8.000% San BernardinoNorco* 8.000% RiversideNorden 7.625% NevadaNorth Edwards 7.500% KernNorth Fork 8.000% MaderaNorth Gardena 9.000% Los AngelesNorth Highlands 8.000% SacramentoNorth Hills (Los Angeles*) 9.000% Los AngelesNorth Hollywood (Los Angel 9.000% Los Angeles

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Attachment C

California Sales Tax Rate Schedule Page 31 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

North Palm Springs 8.000% RiversideNorth San Juan 7.625% NevadaNorth Shore 8.000% RiversideNorthridge (Los Angeles*) 9.000% Los AngelesNorton A.F.B. (San Bernardin 8.250% San BernardinoNorwalk* 9.000% Los AngelesNovato* 8.750% MarinNubieber 7.500% LassenNuevo 8.000% RiversideNyeland Acres 7.500% VenturaOak Park 7.500% VenturaOak Run 7.500% ShastaOak View 7.500% VenturaOakdale* 8.125% StanislausOakhurst 8.000% MaderaOakland* 9.500% AlamedaOakley* 8.500% Contra CostaOakville 8.000% NapaOasis 8.000% RiversideOban 9.000% Los AngelesO'Brien 7.500% ShastaOccidental 8.250% SonomaOceano 7.500% San Luis ObispoOceanside* 8.000% San DiegoOcotillo 8.000% ImperialOcotillo Wells 8.000% San DiegoOildale 7.500% KernOjai* 7.500% VenturaOlancha 8.000% InyoOld Station 7.500% ShastaOlema 8.500% MarinOlinda 7.500% ShastaOlive View (Los Angeles*) 9.000% Los AngelesOlivehurst 7.500% YubaOlivenhain (Encinitas*) 8.000% San DiegoOlympic Valley 7.500% PlacerOmo Ranch 7.500% El DoradoO'Neals 8.000% MaderaOno 7.500% ShastaOntario* 8.000% San Bernardino

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Attachment C

California Sales Tax Rate Schedule Page 32 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Onyx 7.500% KernOpal Cliffs 8.250% Santa CruzOrange* 8.000% OrangeOrange Cove* 8.225% FresnoOrangevale 8.000% SacramentoOrcutt 8.000% Santa BarbaraOrdbend 7.500% GlennOregon House 7.500% YubaOrick 8.000% HumboldtOrinda* 9.000% Contra CostaOrland* 7.500% GlennOrleans 8.000% HumboldtOro Grande 8.000% San BernardinoOrosi 8.000% TulareOroville* 7.500% ButteOtay (Chula Vista*) 8.000% San DiegoOxnard* 8.000% VenturaPacheco 8.500% Contra CostaPacific Grove* 8.625% MontereyPacific House 7.500% El DoradoPacific Palisades (Los Angele 9.000% Los AngelesPacifica* 9.000% San MateoPacoima (Los Angeles*) 9.000% Los AngelesPaicines 7.500% San BenitoPajaro 7.625% MontereyPala 8.000% San DiegoPalermo 7.500% ButtePallett 9.000% Los AngelesPalm City 8.000% RiversidePalm City (San Diego*) 8.000% San DiegoPalm Desert* 8.000% RiversidePalm Springs* 9.000% RiversidePalmdale* 9.000% Los AngelesPalo Alto* 8.750% Santa ClaraPalo Cedro 7.500% ShastaPalo Verde 8.000% ImperialPalomar Mountain 8.000% San DiegoPalos Verdes Estates* 9.000% Los AngelesPalos Verdes/Peninsula 9.000% Los AngelesPanorama City (Los Angeles* 9.000% Los Angeles

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Attachment C

California Sales Tax Rate Schedule Page 33 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Paradise* 8.000% ButteParamount* 9.000% Los AngelesParker Dam 8.000% San BernardinoParkfield 7.625% MontereyParlier* 8.225% FresnoPasadena* 9.000% Los AngelesPaskenta 7.500% TehamaPaso Robles* 8.000% San Luis ObispoPatterson* 7.625% StanislausPatton 8.000% San BernardinoPauma Valley 8.000% San DiegoPaynes Creek 7.500% TehamaPearblossom 9.000% Los AngelesPearland 9.000% Los AngelesPebble Beach 7.625% MontereyPedley 8.000% RiversidePeninsula Village 7.500% PlumasPenn Valley 7.625% NevadaPenngrove 8.250% SonomaPenryn 7.500% PlacerPepperwood 8.000% HumboldtPermanente 8.750% Santa ClaraPerris* 8.000% RiversidePerry (Whittier*) 9.000% Los AngelesPescadero 9.000% San MateoPetaluma* 8.250% SonomaPetrolia 8.000% HumboldtPhelan 8.000% San BernardinoPhillipsville 8.000% HumboldtPhilo 7.625% MendocinoPico Rivera* 10.000% Los AngelesPiedmont* 9.500% AlamedaPiedra 8.225% FresnoPiercy 7.625% MendocinoPilot Hill 7.500% El DoradoPine Grove 8.000% AmadorPine Valley 8.000% San DiegoPinecrest 7.500% TuolumnePinedale (Fresno*) 8.225% FresnoPinetree 9.000% Los Angeles

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Attachment C

California Sales Tax Rate Schedule Page 34 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Pinole* 9.500% Contra CostaPinon Hills 8.000% San BernardinoPioneer 8.000% AmadorPioneertown 8.000% San BernardinoPiru 7.500% VenturaPismo Beach* 8.000% San Luis ObispoPittsburg* 9.000% Contra CostaPixley 8.000% TularePlacentia* 8.000% OrangePlacerville* 8.000% El DoradoPlainview 8.000% TularePlanada 7.500% MercedPlaster City 8.000% ImperialPlatina 7.500% ShastaPlaya Del Rey (Los Angeles*) 9.000% Los AngelesPleasant Grove 7.500% SutterPleasant Hill* 8.500% Contra CostaPleasanton* 9.500% AlamedaPlymouth* 8.000% AmadorPoint Arena* 8.125% MendocinoPoint Mugu 7.500% VenturaPoint Reyes Station 8.500% MarinPollock Pines 7.500% El DoradoPomona* 9.000% Los AngelesPond 7.500% KernPondosa 7.500% SiskiyouPope Valley 8.000% NapaPoplar 8.000% TularePort Costa 8.500% Contra CostaPort Hueneme* 8.000% VenturaPorter Ranch (Los Angeles*) 9.000% Los AngelesPorterville* 8.500% TularePortola* 7.500% PlumasPortola Valley* 9.000% San MateoPortuguese Bend (Rancho Pa 9.000% Los AngelesPosey 8.000% TularePotrero 8.000% San DiegoPotter Valley 7.625% MendocinoPoway* 8.000% San DiegoPrather 8.225% Fresno

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Attachment C

California Sales Tax Rate Schedule Page 35 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Presidio (San Francisco*) 8.750% San FranciscoPresidio of Monterey (Mont 8.625% MontereyPriest Valley 7.625% MontereyPrinceton 7.500% ColusaProberta 7.500% TehamaProject City 7.500% ShastaPrunedale 7.625% MontereyPt. Dume 9.000% Los AngelesPulga 7.500% ButtePumpkin Center 7.500% KernQuail Valley 8.000% RiversideQuartz Hill 9.000% Los AngelesQuincy 7.500% PlumasRackerby 7.500% YubaRail Road Flat 7.500% CalaverasRainbow 8.000% San DiegoRaisin City 8.225% FresnoRamona 8.000% San DiegoRanchita 8.000% San DiegoRancho Bernardo (San Diego 8.000% San DiegoRancho California 8.000% RiversideRancho Cordova * 8.500% SacramentoRancho Cucamonga* 8.000% San BernardinoRancho Dominguez 9.000% Los AngelesRancho Mirage* 8.000% RiversideRancho Murieta 8.000% SacramentoRancho Palos Verdes* 9.000% Los AngelesRancho Park (Los Angeles*) 9.000% Los AngelesRancho Santa Fe 8.000% San DiegoRancho Santa Margarita* 8.000% OrangeRandsburg 7.500% KernRavendale 7.500% LassenRavenna 9.000% Los AngelesRaymond 8.000% MaderaRed Bluff* 7.750% TehamaRed Mountain 8.000% San BernardinoRed Top 8.000% MaderaRedcrest 8.000% HumboldtRedding* 7.500% ShastaRedlands* 8.000% San Bernardino

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Attachment C

California Sales Tax Rate Schedule Page 36 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Redondo Beach* 9.000% Los AngelesRedway 8.000% HumboldtRedwood City* 9.000% San MateoRedwood Estates 8.750% Santa ClaraRedwood Valley 7.625% MendocinoReedley* 8.725% FresnoRefugio Beach 8.000% Santa BarbaraRepresa (Folsom Prison) 8.000% SacramentoRequa 7.750% Del NorteRescue 7.500% El DoradoReseda (Los Angeles*) 9.000% Los AngelesRheem Valley (Moraga*) 9.500% Contra CostaRialto* 8.000% San BernardinoRichardson Grove 8.000% HumboldtRichardson Springs 7.500% ButteRichfield 7.500% TehamaRichgrove 8.000% TulareRichmond* 9.500% Contra CostaRichvale 7.500% ButteRidgecrest* 8.250% KernRimforest 8.000% San BernardinoRimpau (Los Angeles*) 9.000% Los AngelesRio Bravo (Bakersfield*) 7.500% KernRio Del Mar 8.250% Santa CruzRio Dell* 9.000% HumboldtRio Linda 8.000% SacramentoRio Nido 8.250% SonomaRio Oso 7.500% SutterRio Vista* 8.375% SolanoRipley 8.000% RiversideRipon* 8.000% San JoaquinRiver Pines 8.000% AmadorRiverbank* 7.625% StanislausRiverdale 8.225% FresnoRiverside* 8.000% RiversideRobbins 7.500% SutterRocklin* 7.500% PlacerRodeo 8.500% Contra CostaRohnert Park* 8.750% SonomaRohnerville 8.000% Humboldt

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Attachment C

California Sales Tax Rate Schedule Page 37 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Rolling Hills* 9.000% Los AngelesRolling Hills Estates* 9.000% Los AngelesRomoland 8.000% RiversideRosamond 7.500% KernRose Bowl (Pasadena*) 9.000% Los AngelesRoseland 8.250% SonomaRosemead* 9.000% Los AngelesRoseville* 7.500% PlacerRoss* 8.500% MarinRossmoor 8.000% OrangeRough and Ready 7.625% NevadaRound Mountain 7.500% ShastaRowland Heights 9.000% Los AngelesRoyal Oaks 7.625% MontereyRubidoux 8.000% RiversideRuby Valley 8.000% HumboldtRumsey 7.500% YoloRunning Springs 8.000% San BernardinoRuth 7.500% TrinityRutherford 8.000% NapaRyde 8.000% SacramentoSacramento* 8.500% SacramentoSaint Helena* 8.000% NapaSalida 7.625% StanislausSalinas* 9.125% MontereySalton City 8.000% ImperialSalyer 7.500% TrinitySamoa 8.000% HumboldtSan Andreas 7.500% CalaverasSan Anselmo* 9.000% MarinSan Ardo 7.625% MontereySan Benito 7.500% San BenitoSan Bernardino* 8.250% San BernardinoSan Bruno* 9.000% San MateoSan Carlos (San Diego*) 8.000% San DiegoSan Carlos* 9.000% San MateoSan Clemente* 8.000% OrangeSan Diego* 8.000% San DiegoSan Dimas* 9.000% Los AngelesSan Fernando* 9.500% Los Angeles

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Attachment C

California Sales Tax Rate Schedule Page 38 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

San Francisco* 8.750% San FranciscoSan Gabriel* 9.000% Los AngelesSan Geronimo 8.500% MarinSan Gregorio 9.000% San MateoSan Jacinto* 8.000% RiversideSan Joaquin* 8.225% FresnoSan Jose* 8.750% Santa ClaraSan Juan Bautista* 8.250% San BenitoSan Juan Capistrano* 8.000% OrangeSan Juan Plaza (San Juan Cap 8.000% OrangeSan Leandro* 10.000% AlamedaSan Lorenzo 9.500% AlamedaSan Lucas 7.625% MontereySan Luis Obispo* 8.000% San Luis ObispoSan Luis Rey (Oceanside*) 8.000% San DiegoSan Marcos* 8.000% San DiegoSan Marino* 9.000% Los AngelesSan Martin 8.750% Santa ClaraSan Mateo* 9.250% San MateoSan Miguel 7.500% San Luis ObispoSan Pablo* 9.250% Contra CostaSan Pedro (Los Angeles*) 9.000% Los AngelesSan Quentin 8.500% MarinSan Rafael* 9.250% MarinSan Ramon* 8.500% Contra CostaSan Simeon 7.500% San Luis ObispoSan Tomas 8.750% Santa ClaraSan Ysidro (San Diego*) 8.000% San DiegoSand City* 8.625% MontereySanger* 8.975% FresnoSanta Ana* 8.000% OrangeSanta Barbara* 8.000% Santa BarbaraSanta Clara* 8.750% Santa ClaraSanta Clarita* 9.000% Los AngelesSanta Cruz* 8.750% Santa CruzSanta Fe Springs* 9.000% Los AngelesSanta Margarita 7.500% San Luis ObispoSanta Maria* 8.250% Santa BarbaraSanta Monica* 9.500% Los AngelesSanta Nella 7.500% Merced

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Attachment C

California Sales Tax Rate Schedule Page 39 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Santa Paula* 7.500% VenturaSanta Rita Park 7.500% MercedSanta Rosa* 8.750% SonomaSanta Rosa Valley 7.500% VenturaSanta Ynez 8.000% Santa BarbaraSanta Ysabel 8.000% San DiegoSantee* 8.000% San DiegoSaratoga* 8.750% Santa ClaraSaticoy 7.500% VenturaSattley 7.500% SierraSaugus (Santa Clarita*) 9.000% Los AngelesSausalito* 9.000% MarinSawtelle (Los Angeles*) 9.000% Los AngelesSawyers Bar 7.500% SiskiyouScotia 8.000% HumboldtScott Bar 7.500% SiskiyouScotts Valley* 8.750% Santa CruzSea Ranch 8.250% SonomaSeabright (Santa Cruz*) 8.750% Santa CruzSeal Beach* 8.000% OrangeSeaside* 8.625% MontereySebastopol* 9.000% SonomaSeeley 8.000% ImperialSeiad Valley 7.500% SiskiyouSelby 8.500% Contra CostaSelma* 8.725% FresnoSeminole Hot Springs 9.000% Los AngelesSepulveda (Los Angeles*) 9.000% Los AngelesSequoia National Park 8.000% TulareShadow Hills (Los Angeles*) 9.000% Los AngelesShafter* 7.500% KernShandon 7.500% San Luis ObispoSharpe Army Depot 8.000% San JoaquinShasta 7.500% ShastaShasta Lake* 7.500% ShastaShaver Lake 8.225% FresnoSheepranch 7.500% CalaverasShell Beach (Pismo Beach*) 8.000% San Luis ObispoSheridan 7.500% PlacerSherman Island 8.000% Sacramento

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Attachment C

California Sales Tax Rate Schedule Page 40 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Sherman Oaks (Los Angeles* 9.000% Los AngelesSherwin Plaza 7.500% MonoShingle Springs 7.500% El DoradoShingletown 7.500% ShastaShively 8.000% HumboldtShore Acres 8.500% Contra CostaShoshone 8.000% InyoSierra City 7.500% SierraSierra Madre* 9.000% Los AngelesSierraville 7.500% SierraSignal Hill* 9.000% Los AngelesSilver Lake 8.000% AmadorSilverado Canyon 8.000% OrangeSimi Valley* 7.500% VenturaSisquoc 8.000% Santa BarbaraSites 7.500% ColusaSky Valley 8.000% RiversideSkyforest 8.000% San BernardinoSleepy Valley 9.000% Los AngelesSloat 7.500% PlumasSloughhouse 8.000% SacramentoSmartsville 7.500% YubaSmith River 7.750% Del NorteSmithflat 7.500% El DoradoSmoke Tree (Palm Springs*) 9.000% RiversideSmoke Tree (Twentynine Pa 8.000% San BernardinoSnelling 7.500% MercedSoda Springs 7.625% NevadaSolana Beach* 8.000% San DiegoSoledad* 8.625% MontereySolemint 9.000% Los AngelesSolvang* 8.000% Santa BarbaraSomerset 7.500% El DoradoSomes Bar 7.500% SiskiyouSomis 7.500% VenturaSonoma* 8.750% SonomaSonora* 8.000% TuolumneSoquel 8.250% Santa CruzSoulsbyville 7.500% TuolumneSouth Dos Palos 7.500% Merced

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Attachment C

California Sales Tax Rate Schedule Page 41 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

South El Monte* 9.500% Los AngelesSouth Fork 8.000% HumboldtSouth Gate* 10.000% Los AngelesSouth Laguna (Laguna Beach 8.000% OrangeSouth Lake Tahoe* 8.000% El DoradoSouth Pasadena* 9.000% Los AngelesSouth San Francisco* 9.500% San MateoSouth Shore (Alameda*) 9.500% AlamedaSouth Whittier 9.000% Los AngelesSpanish Flat 8.000% NapaSpreckels 7.625% MontereySpring Garden 7.500% PlumasSpring Valley 8.000% San DiegoSpringville 8.000% TulareSpyrock 7.625% MendocinoSquaw Valley 8.225% FresnoSt. Helena* 8.000% NapaStandard 7.500% TuolumneStandish 7.500% LassenStanford 8.750% Santa ClaraStanislaus 7.500% TuolumneStanton* 9.000% OrangeSteele Park 8.000% NapaStevenson Ranch 9.000% Los AngelesStevinson 7.500% MercedStewarts Point 8.250% SonomaStinson Beach 8.500% MarinStirling City 7.500% ButteStockton* 9.000% San JoaquinStonyford 7.500% ColusaStorrie 7.500% PlumasStratford 7.500% KingsStrathmore 8.000% TulareStrawberry 7.500% TuolumneStrawberry Valley 7.500% YubaStudio City (Los Angeles*) 9.000% Los AngelesSugarloaf 8.000% San BernardinoSuisun City* 7.625% SolanoSulphur Springs 9.000% Los AngelesSultana 8.000% Tulare

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Attachment C

California Sales Tax Rate Schedule Page 42 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Summerland 8.000% Santa BarbaraSummit 8.000% San BernardinoSummit City 7.500% ShastaSun City 8.000% RiversideSun Valley (Los Angeles*) 9.000% Los AngelesSunland (Los Angeles*) 9.000% Los AngelesSunnymead (Moreno Valley* 8.000% RiversideSunnyside 8.000% San DiegoSunnyvale* 8.750% Santa ClaraSunol 9.500% AlamedaSunset Beach 8.000% OrangeSunset Whitney Ranch 7.500% PlacerSurfside (Seal Beach*) 8.000% OrangeSusanville* 7.500% LassenSutter 7.500% SutterSutter Creek* 8.000% AmadorSwall Meadows (Bishop*) 8.000% InyoSylmar (Los Angeles*) 9.000% Los AngelesTaft* 7.500% KernTagus Ranch 8.000% TulareTahoe City 7.500% PlacerTahoe Paradise 7.500% El DoradoTahoe Valley 7.500% El DoradoTahoe Vista 7.500% PlacerTahoma 7.500% PlacerTalmage 7.625% MendocinoTamal (San Quentin) 8.500% MarinTarzana (Los Angeles*) 9.000% Los AngelesTaylorsville 7.500% PlumasTecate 8.000% San DiegoTecopa 8.000% InyoTehachapi* 7.500% KernTehama* 7.500% TehamaTemecula* 8.000% RiversideTemple City* 9.000% Los AngelesTempleton 7.500% San Luis ObispoTerminal Island (Los Angeles 9.000% Los AngelesTermo 7.500% LassenTerra Bella 8.000% TulareThermal 8.000% Riverside

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Attachment C

California Sales Tax Rate Schedule Page 43 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Thornton 8.000% San JoaquinThousand Oaks* 7.500% VenturaThousand Palms 8.000% RiversideThree Rivers 8.000% TulareTiburon* 8.500% MarinTierra Del Sol 8.000% San DiegoTierrasanta (San Diego*) 8.000% San DiegoTipton 8.000% TulareTollhouse 8.225% FresnoToluca Lake (Los Angeles*) 9.000% Los AngelesTomales 8.500% MarinToms Place 7.500% MonoTopanga (Los Angeles*) 9.000% Los AngelesTopanga Park (Los Angeles*) 9.000% Los AngelesTopaz 7.500% MonoTorrance* 9.000% Los AngelesTown Center 8.000% TulareTrabuco Canyon 8.000% OrangeTracy* 8.000% San JoaquinTranquillity 8.225% FresnoTraver 8.000% TulareTravis A.F.B. (Fairfield*) 8.625% SolanoTres Pinos 7.500% San BenitoTrinidad* 8.750% HumboldtTrinity Center 7.500% TrinityTrona 8.000% San BernardinoTrowbridge 7.500% SutterTruckee* 8.375% NevadaTujunga (Los Angeles*) 9.000% Los AngelesTulare* 8.500% TulareTulelake* 7.500% SiskiyouTuolumne 7.500% TuolumneTuolumne Meadows 8.000% MariposaTupman 7.500% KernTurlock* 7.625% StanislausTustin* 8.000% OrangeTwain 7.500% PlumasTwain Harte 7.500% TuolumneTwentynine Palms* 8.000% San BernardinoTwin Bridges 7.500% El Dorado

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Attachment C

California Sales Tax Rate Schedule Page 44 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Twin Peaks 8.000% San BernardinoTwo Rock Coast Guard Statio 8.250% SonomaU.S. Naval Postgrad School ( 8.625% MontereyUkiah* 8.125% MendocinoUnion City* 10.000% AlamedaUniversal City 9.000% Los AngelesUniversity 8.000% Santa BarbaraUniversity Park (Irvine*) 8.000% OrangeUpland* 8.000% San BernardinoUpper Lake/ Upper Lake Val 7.500% LakeVacaville* 7.875% SolanoVal Verde Park 9.000% Los AngelesValencia (Santa Clarita*) 9.000% Los AngelesValinda 9.000% Los AngelesVallecito 7.500% CalaverasVallejo* 8.625% SolanoValley Center 8.000% San DiegoValley Fair 8.750% Santa ClaraValley Ford 8.250% SonomaValley Home 7.625% StanislausValley Springs 7.500% CalaverasValley Village 9.000% Los AngelesValyermo 9.000% Los AngelesVan Nuys (Los Angeles*) 9.000% Los AngelesVandenberg A.F.B 8.000% Santa BarbaraVasquez Rocks 9.000% Los AngelesVenice (Los Angeles*) 9.000% Los AngelesVentucopa 8.000% Santa BarbaraVentura* 7.500% VenturaVerdugo City (Glendale*) 9.000% Los AngelesVernalis 8.000% San JoaquinVernon* 9.000% Los AngelesVeteran's Hospital (Los Ange 9.000% Los AngelesVictor 8.000% San JoaquinVictorville* 8.000% San BernardinoVidal 8.000% San BernardinoView Park* 9.000% Los AngelesVilla Grande 8.250% SonomaVilla Park* 8.000% OrangeVina 7.500% Tehama

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Attachment C

California Sales Tax Rate Schedule Page 45 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Vincent 9.000% Los AngelesVineburg 8.250% SonomaVinton 7.500% PlumasVirgilia 7.500% PlumasVisalia* 8.250% TulareVista* 8.500% San DiegoVista Park 7.500% KernVolcano 8.000% AmadorVolta 7.500% MercedWallace 7.500% CalaverasWalnut* 9.000% Los AngelesWalnut Creek* 8.500% Contra CostaWalnut Grove 8.000% SacramentoWalnut Park 9.000% Los AngelesWarm Springs (Fremont*) 9.500% AlamedaWarner Springs 8.000% San DiegoWasco* 7.500% KernWaterford* 7.625% StanislausWatsonville* 9.000% Santa CruzWatts 9.000% Los AngelesWaukena 8.000% TulareWawona 8.000% MariposaWeaverville 7.500% TrinityWeed* 7.750% SiskiyouWeimar 7.500% PlacerWeldon 7.500% KernWendel 7.500% LassenWeott 8.000% HumboldtWest Covina* 9.000% Los AngelesWest Hills (Los Angeles*) 9.000% Los AngelesWest Hollywood* 9.000% Los AngelesWest Los Angeles (Los Angel 9.000% Los AngelesWest Point 7.500% CalaverasWest Sacramento* 8.000% YoloWestchester (Los Angeles*) 9.000% Los AngelesWestend 8.000% San BernardinoWesthaven 8.000% HumboldtWestlake (Los Angeles*) 9.000% Los AngelesWestlake Village* 9.000% Los AngelesWestlake Village (Thousand 7.500% Ventura

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Attachment C

California Sales Tax Rate Schedule Page 46 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Westley 7.625% StanislausWestminster* 8.000% OrangeWestmorland* 8.000% ImperialWestport 7.625% MendocinoWestside 7.625% StanislausWestwood 7.500% LassenWestwood (Los Angeles*) 9.000% Los AngelesWheatland* 8.000% YubaWheeler Ridge 7.500% KernWhiskeytown 7.500% ShastaWhispering Pines 7.500% LakeWhite Pines 7.500% CalaverasWhitethorn 8.000% HumboldtWhitewater 8.000% RiversideWhitlow 8.000% HumboldtWhitmore 7.500% ShastaWhittier* 9.000% Los AngelesWildomar* 8.000% RiversideWildwood 7.500% ShastaWilliams* 8.000% ColusaWillits* 8.125% MendocinoWillow Creek 8.000% HumboldtWillow Ranch 7.500% ModocWillowbrook 9.000% Los AngelesWillows* 7.500% GlennWilmington (Los Angeles*) 9.000% Los AngelesWilseyville 7.500% CalaverasWilsona Gardens 9.000% Los AngelesWilton 8.000% SacramentoWinchester 8.000% RiversideWindsor* 8.250% SonomaWindsor Hills 9.000% Los AngelesWinnetka (Los Angeles*) 9.000% Los AngelesWinterhaven 8.000% ImperialWinters* 7.500% YoloWinton 7.500% MercedWishon 8.000% MaderaWitter Springs 7.500% LakeWofford Heights 7.500% KernWoodacre 8.500% Marin

Page 48: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment C

California Sales Tax Rate Schedule Page 47 of 57

City Rate County

California Sales and Use Tax Rates by CountyEffective on April 1, 2016

Woodbridge 8.000% San JoaquinWoodfords 7.500% AlpineWoodlake* 8.000% TulareWoodland* 8.250% YoloWoodland Hills (Los Angeles 9.000% Los AngelesWoodleaf 7.500% YubaWoodside* 9.000% San MateoWoodville 8.000% TulareWoody 7.500% KernWrightwood 8.000% San BernardinoYankee Hill 7.500% ButteYermo 8.000% San BernardinoYettem 8.000% TulareYolo 7.500% YoloYorba Linda* 8.000% OrangeYorkville 7.625% MendocinoYosemite Lodge 8.000% MariposaYosemite National Park 8.000% MariposaYountville* 8.000% NapaYreka* 7.500% SiskiyouYuba City* 7.500% SutterYucaipa* 8.000% San BernardinoYucca Valley* 8.000% San BernardinoZamora 7.500% YoloZenia 7.500% Trinity

Page 49: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment D

Florida Sales Tax Rate Schedule Page 48 of 57

County Total State & Local Rate (%) County Total State & Local

Rate (%) ALACHUA 6.00% LAKE 7.00%BAKER 7.00% LEE 6.00% BAY<**> 6.50% LEON 7.50%BRADFORD 7.00% LEVY 7.00%BREVARD 6.50% LIBERTY 7.50%BROWARD 6.00% MADISON 7.50%CALHOUN 7.50% MANATEE 6.50%CHARLOTTE 7.00% MARION 6.00%CITRUS 6.00% MARTIN 6.00%CLAY 7.00% MONROE 7.50%COLLIER 6.00% NASSAU<**> 7.00%COLUMBIA 7.00% OKALOOSA<**> 6.00%DADE<**> 7.00% OKEECHOBEE 7.00%DE SOTO 7.50% ORANGE 6.50%DIXIE 7.00% OSCEOLA 7.00%DUVAL 7.00% PALM BEACH 6.00%ESCAMBIA 7.50% PASCO 7.00%FLAGLER 7.00% PINELLAS 7.00%FRANKLIN 7.00% POLK 7.00%GADSDEN 7.50% PUTNAM 7.00%GILCHRIST 7.00% ST. JOHNS 6.50%GLADES 7.00% ST. LUCIE 6.50%GULF 7.00% SANTA ROSA 6.50%HAMILTON 7.00% SARASOTA 7.00%HARDEE 7.00% SEMINOLE 7.00%HENDRY 7.00% SUMTER 7.00%HERNANDO 6.50% SUWANNEE 7.00%HIGHLANDS 7.00% TAYLOR 7.00%HILLSBOROUGH 7.00% UNION 7.00%HOLMES 7.00% VOLUSIA<**> 6.50%INDIAN RIVER 7.00% WAKULLA 7.00%JACKSON 7.50% WALTON<**> 7.00%JEFFERSON 7.00% WASHINGTON 7.00%LAFAYETTE 7.00%0

FLORIDA SALES TAX RATES BY COUNTY Effective on July 1, 2016

Page 50: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment E

New York Sales Tax Rate Schedule Page 49 of 57

County or other locality Tax rate County or other locality Tax rate County or other locality Tax rate

Albany 8.000% *Rockland 8.375%

Allegany 8.500% Lewis 8.000% St. Lawrence 8.000%

Livingston 8.000% Saratoga 7.000%

Madison 8.000% Schenectady 8.000%

Broome 8.000% Schoharie 8.000%

Cattaraugus 8.000% Monroe 8.000% Schuyler 8.000%

Cayauga 8.000% Montgomery 8.000% Seneca 8.000%

Chautauqua 8.000% *Nassau 8.625%

Chemung 8.000% Steuben 8.000%

Chenango 8.000% *New York City 8.875% *Suffolk 8.625%

Clinton 8.000% Niagara 8.000% Sullivan 8.000%

Columbia 8.000% Oneida 8.750% Tioga 8.000%

Cortland 8.000% Rome City 8.750% Tompkins 8.000%

Delaware 8.000% Utica City 8.750% Ulster 8.000%

*Dutchess 8.125% Onondaga 8.000% Warren 7.000%

Erie 8.750% Ontario 7.500% Washington 7.000%

Essex 8.000% *Orange 8.125% Wayne 8.000%

Franklin 8.000% Orleans 8.000% *Westchester--except 7.375%

Fulton 8.000% Oswego 8.000% *Mount Vernon (City) 8.375%

Genesee 8.000% Otsego 8.000% *New Rochelle (City) 8.375%

Greene 8.000% *Putnam 8.375% *White PlaIns (City) 8.375%

Hamilton 8.000% *Yonkers (City) 8.875%

Herkimer 8.250% Rensselaer 8.000% Wyoming 8.000%

Jefferson 8.000% Yates 8.000%

*Rates in these jurisdictions include 0.375% imposed for the benefit of the Metropolitan Commuter Transportation District.

*Queens--see New York City

*Staten Island--see New York City

New York State Sales and Use Tax Rates by JurisdictionEffective December 1, 2015

*Bronx--see New York City

*Brooklyn--see New York City

*Kings (Brooklyn)--see New York City

*Manhattan--see New York City

*New York (Manhattan)--see New York City

*Richmond (Staten Island)--see New York City

Page 51: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment F

Ohio Sales Tax Rate Schedule Page 50 of 57

Name Code Rate Code Rate Name Code Rate Code Adams 1 7.25% 106 0.015 Licking 45 7.25% 4506 Allen 2 6.75% 204 0.01 Licking (COTA) 94 7.75% 9408 Ashland 3 7.00% 305 0.0125 Logan 46 7.25% 4606 Ashtabula 4 6.75% 404 0.01 Lorain 47 6.50% 4703 Athens 5 7.00% 505 0.0125 Lucas 48 7.25% 4806 Auglaize 6 7.25% 606 0.015 Madison 49 7.00% 4905 Belmont 7 7.25% 706 0.015 Mahoning 50 7.25% 5006 Brown 8 7.25% 806 0.015 Marion 51 7.25% 5106 Butler 9 6.50% 903 0.0075 Medina 52 6.75% 5204 Carroll 10 6.75% 1004 0.01 Meigs 53 7.25% 5306 Champaign 11 7.25% 1106 0.015 Mercer 54 7.25% 5406 Clark 12 7.25% 1206 0.015 Miami 55 7.00% 5505 Clermont 13 6.75% 1304 0.01 Monroe 56 7.25% 5606 Clinton 14 7.25% 1406 0.015 Montgomery 57 7.25% 5706 Columbiana 15 7.25% 1506 0.015 Morgan 58 7.25% 5806 Coshocton 16 7.25% 1606 0.015 Morrow 59 7.25% 5906 Crawford 17 7.25% 1706 0.015 Muskingum 60 7.25% 6006 Cuyahoga 18 8.00% 1809 0.0225 Noble 61 7.25% 6106 Darke 19 7.25% 1906 0.015 Ottawa 62 7.00% 6205 Defiance 20 6.75% 2004 0.01 Paulding 63 7.25% 6306 Delaware 21 7.00% 2105 0.0125 Perry 64 7.25% 6406 Delaware (COTA) 96 7.50% 9607 0.0175 Pickaway 65 7.25% 6506 Erie 22 6.75% 2204 0.01 Pike 66 7.25% 6606 Fairfield 23 6.75% 2304 0.01 Portage 67 7.25% 6706 Fairfield (COTA) 93 7.25% 9306 0.015 Preble 68 7.25% 6806 Fayette 24 7.25% 2406 0.015 Putnam 69 7.00% 6905 Franklin 25 7.50% 2507 0.0175 ** Richland 70 7.00% 7005 Fulton 26 7.25% 2606 0.015 Ross 71 7.25% 7106 Gallia 27 7.00% 2705 0.0125 Sandusky 72 7.25% 7206 Geauga 28 6.75% 2804 0.01 Scioto 73 7.25% 7306 Greene 29 6.75% 2904 0.01 Seneca 74 7.25% 7406 Guernsey 30 7.25% 3006 0.015 Shelby 75 7.25% 7506 Hamilton 31 7.00% 3105 0.0125 Stark 76 6.50% 7603 Hancock 32 6.75% 3204 0.01 Summit 77 6.75% 7704 Hardin 33 7.25% 3306 0.015 Trumbull 78 6.75% 7804 Harrison 34 7.25% 3406 0.015 Tuscarawas 79 6.75% 7904 Henry 35 7.25% 3506 0.015 Union 80 7.00% 8005 Highland 36 7.25% 3606 0.015 Union (COTA) 98 7.50% 9807 Hocking 37 7.00% 3705 0.0125 Van Wert 81 7.25% 8106 Holmes 38 6.75% 3804 0.01 Vinton 82 7.25% 8206 Huron 39 7.25% 3906 0.015 Warren 83 6.75% 8304 Jackson 40 7.25% 4006 0.015 Washington 84 7.25% 8406 Jefferson 41 7.25% 4106 0.015 Wayne 85 6.50% 8503 Knox 42 6.75% 4204 0.01 Williams 86 7.25% 8606 Lake 43 7.00% 4305 0.0125 Wood 87 6.75% 8704 Lawrence 44 7.25% 4406 0.015 Wyandot 88 7.25% 8806

UUT

JULY 1, 2016 THRU SEPTEMBER 30, 2016

UST 1 AND UUT 1 CODE & RATE TABLE

OH Sales Tax Rate (by County)

UST 1 UUT 1 UST 1

Page 52: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment G

Page 51 of 57

Location CountyLocation

Code Local Rate State RateCombined Sales Tax

Aberdeen T.B.D. Grays Harbor 1401 0.0213 0.065 0.0863Adams County Unincorp. Areas Adams 0100 0.012 0.065 0.077Airway Heights T.B.D. Spokane 3201 0.024 0.065 0.089Albion Whitman 3801 0.013 0.065 0.078Algona King 1701 0.030 0.065 0.095Almira Lincoln 2201 0.012 0.065 0.077Anacortes Skagit 2901 0.020 0.065 0.085Arlington T.B.D. Snohomish 3101 0.026 0.065 0.091Asotin (City) Asotin 0201 0.012 0.065 0.077Asotin County Unincorp. Areas Asotin 0200 0.012 0.065 0.077Auburn in King County King 1702 0.030 0.065 0.095Auburn in King County Non-R.T.A. King 4002 0.021 0.065 0.086Auburn in Pierce County Pierce 2724 0.029 0.065 0.094Bainbridge Island Kitsap 1804 0.022 0.065 0.087Battle Ground Clark 0601 0.019 0.065 0.084Beaux Arts Village King 1703 0.030 0.065 0.095Bellevue King 1704 0.030 0.065 0.095Bellevue Non-R.T.A. King 4004 0.021 0.065 0.086Bellingham T.B.D. Whatcom 3701 0.022 0.065 0.087Benton City Benton 0301 0.021 0.065 0.086Benton Co. Unincorp. P.T.B.A. Benton 0333 0.021 0.065 0.086Benton County Unincorp. Areas Benton 0300 0.015 0.065 0.080Bingen Klickitat 2001 0.010 0.065 0.075Black Diamond King 1705 0.021 0.065 0.086Blaine Whatcom 3702 0.020 0.065 0.085Bonney Lake Pierce 2701 0.023 0.065 0.088Bonney Lake Non-R.T.A. Pierce 4101 0.014 0.065 0.079Bothell in King County King 1706 0.030 0.065 0.095Bothell in Snohomish County Snohomish 3120 0.033 0.065 0.098Bremerton Kitsap 1801 0.022 0.065 0.087Brewster Okanogan 2401 0.016 0.065 0.081Bridgeport Douglas 0901 0.012 0.065 0.077Brier Snohomish 3102 0.033 0.065 0.098Buckley Pierce 2702 0.014 0.065 0.079Bucoda Thurston 3401 0.014 0.065 0.079Burien King 1734 0.030 0.065 0.095Burlington Skagit 2902 0.020 0.065 0.085Camas Clark 0602 0.019 0.065 0.084Carbonado Pierce 2703 0.014 0.065 0.079Carnation King 1707 0.021 0.065 0.086Cashmere Chelan 0401 0.017 0.065 0.082Castle Rock T.B.D. Cowlitz 0801 0.014 0.065 0.079Cathlamet Wahkiakum 3501 0.011 0.065 0.076Centralia T.B.D. Lewis 2101 0.017 0.065 0.082Chehalis Lewis 2102 0.015 0.065 0.080Chelan (City) Chelan 0402 0.017 0.065 0.082Chelan County Unincorp. Areas Chelan 0400 0.017 0.065 0.082Cheney Spokane 3202 0.022 0.065 0.087Chewelah Stevens 3301 0.011 0.065 0.076Clallam County Unincorp. Areas Clallam 0500 0.019 0.065 0.084Clark County Unincorp. Areas Clark 0600 0.012 0.065 0.077Clark County Unincorp. P.T.B.A Clark 0666 0.019 0.065 0.084Clarkston T.B.D. Asotin 0202 0.014 0.065 0.079

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016

Page 53: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment G

Page 52 of 57

Location CountyLocation

Code Local Rate State RateCombined Sales Tax

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016

Cle Elum Kittitas 1901 0.015 0.065 0.080Clyde Hill King 1708 0.030 0.065 0.095Colfax Whitman 3802 0.013 0.065 0.078College Place Walla Walla 3601 0.022 0.065 0.087Colton Whitman 3803 0.013 0.065 0.078Columbia County Unincorp. Areas Columbia 0700 0.016 0.065 0.081Colville Stevens 3302 0.011 0.065 0.076Conconully Okanogan 2402 0.016 0.065 0.081Concrete Skagit 2903 0.020 0.065 0.085Connell Franklin 1101 0.015 0.065 0.080Cosmopolis Grays Harbor 1402 0.020 0.065 0.085Coulee City Grant 1301 0.014 0.065 0.079Coulee Dam Okanogan 2403 0.012 0.065 0.077Coupeville Island 1501 0.022 0.065 0.087Covington King 1712 0.021 0.065 0.086Cowlitz County Unincorp. Areas Cowlitz 0800 0.012 0.065 0.077Creston Lincoln 2202 0.012 0.065 0.077Cusick Pend Oreille 2601 0.011 0.065 0.076Darrington Snohomish 3103 0.024 0.065 0.089Davenport Lincoln 2203 0.012 0.065 0.077Dayton Columbia 0701 0.018 0.065 0.083Deer Park Spokane 3203 0.016 0.065 0.081Des Moines King 1709 0.030 0.065 0.095Douglas County Unincorp. Areas Douglas 0900 0.013 0.065 0.078Douglas County Unincorp. P.T.B.A. Douglas 0909 0.017 0.065 0.082DuPont Pierce 2704 0.023 0.065 0.088Duvall King 1710 0.021 0.065 0.086East Wenatchee Douglas 0902 0.017 0.065 0.082Eatonville Pierce 2705 0.014 0.065 0.079Edgewood Pierce 2720 0.029 0.065 0.094Edmonds Snohomish 3104 0.033 0.065 0.098Electric City Grant 1302 0.014 0.065 0.079Ellensburg Kittitas 1902 0.015 0.065 0.080Elma Grays Harbor 1403 0.020 0.065 0.085Elmer City Okanogan 2404 0.012 0.065 0.077Endicott Whitman 3804 0.013 0.065 0.078Entiat Chelan 0403 0.017 0.065 0.082Enumclaw King 1711 0.022 0.065 0.087Ephrata Grant 1303 0.015 0.065 0.080Everett Snohomish 3105 0.027 0.065 0.092Everett Non-R.T.A. Snohomish 4205 0.018 0.065 0.083Everson Whatcom 3703 0.020 0.065 0.085Fairfield Spokane 3204 0.016 0.065 0.081Farmington Whitman 3805 0.013 0.065 0.078Federal Way King 1732 0.030 0.065 0.095Ferndale T.B.D. Whatcom 3704 0.022 0.065 0.087Ferry County Unincorp. Areas Ferry 1000 0.012 0.065 0.077Fife Pierce 2706 0.029 0.065 0.094Fircrest Pierce 2707 0.029 0.065 0.094Forks Clallam 0501 0.019 0.065 0.084Franklin County Unincorp. Areas Franklin 1100 0.015 0.065 0.080Franklin County Unincorp. P.T.B.A. Franklin 1111 0.021 0.065 0.086Friday Harbor T.B.D. San Juan 2801 0.018 0.065 0.083

Page 54: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment G

Page 53 of 57

Location CountyLocation

Code Local Rate State RateCombined Sales Tax

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016

Garfield (City) Whitman 3806 0.013 0.065 0.078Garfield County Unincorp. Areas Garfield 1200 0.010 0.065 0.075George Grant 1304 0.014 0.065 0.079Gig Harbor Pierce 2708 0.020 0.065 0.085Gig Harbor H.B.Z. Pierce 2788 0.020 0.065 0.085Gold Bar Snohomish 3106 0.024 0.065 0.089Goldendale Klickitat 2002 0.010 0.065 0.075Grand Coulee Grant 1305 0.014 0.065 0.079Grandview Yakima 3901 0.014 0.065 0.079Granger Yakima 3902 0.014 0.065 0.079Granite Falls Snohomish 3107 0.024 0.065 0.089Grant County Unincorp. Areas Grant 1300 0.014 0.065 0.079Grays Harbor County Unincorp. Areas Grays Harbor 1400 0.020 0.065 0.085Hamilton Skagit 2904 0.020 0.065 0.085Harrah Yakima 3903 0.014 0.065 0.079Harrington Lincoln 2204 0.012 0.065 0.077Hartline Grant 1306 0.014 0.065 0.079Hatton Adams 0101 0.012 0.065 0.077Hoquiam Grays Harbor 1404 0.020 0.065 0.085Hunts Point King 1713 0.030 0.065 0.095Ilwaco Pacific 2501 0.015 0.065 0.080Index Snohomish 3108 0.024 0.065 0.089Ione Pend Oreille 2602 0.011 0.065 0.076Island County Unincorp. Areas Island 1500 0.022 0.065 0.087Issaquah King 1714 0.030 0.065 0.095Issaquah Non-R.T.A. King 4014 0.021 0.065 0.086Jefferson County Unincorp. Areas Jefferson 1600 0.025 0.065 0.090Kahlotus Franklin 1102 0.015 0.065 0.080Kalama Cowlitz 0802 0.012 0.065 0.077Kelso Cowlitz 0803 0.015 0.065 0.080Kenmore King 1738 0.030 0.065 0.095Kennewick Benton 0302 0.021 0.065 0.086Kent King 1715 0.030 0.065 0.095Kent Non-R.T.A. King 4015 0.021 0.065 0.086Kettle Falls Stevens 3303 0.011 0.065 0.076King County Unincorp. Areas King 1700 0.030 0.065 0.095King County Unincorp. Non-R.T.A. King 4000 0.021 0.065 0.086Kirkland King 1716 0.030 0.065 0.095Kitsap County Unincorp. Areas Kitsap 1800 0.022 0.065 0.087Kittitas City Kittitas 1903 0.015 0.065 0.080Kittitas County Unincorp. Areas Kittitas 1900 0.015 0.065 0.080Klickitat County Unincorp. Areas Klickitat 2000 0.005 0.065 0.070Krupp Grant 1307 0.014 0.065 0.079La Center Clark 0603 0.019 0.065 0.084La Conner Skagit 2905 0.020 0.065 0.085La Crosse Whitman 3807 0.013 0.065 0.078Lacey Thurston 3402 0.022 0.065 0.087Lake Forest Park King 1717 0.030 0.065 0.095Lake Stevens Snohomish 3109 0.024 0.065 0.089Lakewood Pierce 2721 0.029 0.065 0.094Lamont Whitman 3808 0.013 0.065 0.078Langley Island 1502 0.022 0.065 0.087Latah Spokane 3205 0.016 0.065 0.081

Page 55: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment G

Page 54 of 57

Location CountyLocation

Code Local Rate State RateCombined Sales Tax

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016

Leavenworth T.B.D. Chelan 0404 0.019 0.065 0.084Lewis County Unincorp. Areas Lewis 2100 0.013 0.065 0.078Liberty Lake Spokane 3212 0.022 0.065 0.087Lincoln County Unincorp. Areas Lincoln 2200 0.012 0.065 0.077Lind Adams 0102 0.012 0.065 0.077Long Beach Pacific 2502 0.015 0.065 0.080Longview Cowlitz 0804 0.015 0.065 0.080Lyman Skagit 2906 0.020 0.065 0.085Lynden T.B.D. Whatcom 3705 0.022 0.065 0.087Lynnwood Snohomish 3110 0.033 0.065 0.098Mabton Yakima 3904 0.014 0.065 0.079Malden Whitman 3809 0.013 0.065 0.078Mansfield Douglas 0903 0.012 0.065 0.077Maple Valley King 1720 0.021 0.065 0.086Marcus Stevens 3304 0.011 0.065 0.076Marysville T.B.D. Snohomish 3111 0.026 0.065 0.091Mason County Unincorp. Areas Mason 2300 0.020 0.065 0.085Mattawa Grant 1308 0.014 0.065 0.079McCleary Grays Harbor 1405 0.020 0.065 0.085Medical Lake Spokane 3206 0.022 0.065 0.087Medina King 1718 0.030 0.065 0.095Mercer Island King 1719 0.030 0.065 0.095Mesa Franklin 1103 0.015 0.065 0.080Metaline Pend Oreille 2603 0.011 0.065 0.076Metaline Falls Pend Oreille 2604 0.011 0.065 0.076Mill Creek Snohomish 3119 0.034 0.065 0.099Millwood Spokane 3207 0.022 0.065 0.087Milton in King County King 1731 0.030 0.065 0.095Milton in Pierce County Pierce 2709 0.029 0.065 0.094Monroe T.B.D. Snohomish 3112 0.027 0.065 0.092Montesano Grays Harbor 1406 0.020 0.065 0.085Morton Lewis 2103 0.013 0.065 0.078Moses Lake Grant 1309 0.014 0.065 0.079Mossyrock Lewis 2104 0.013 0.065 0.078Mount Vernon Skagit 2907 0.020 0.065 0.085Mountlake Terrace Snohomish 3113 0.033 0.065 0.098Moxee City Yakima 3905 0.014 0.065 0.079Mukilteo Snohomish 3114 0.033 0.065 0.098Naches Yakima 3906 0.014 0.065 0.079Napavine Lewis 2105 0.013 0.065 0.078Nespelem Okanogan 2405 0.012 0.065 0.077Newcastle King 1736 0.030 0.065 0.095Newcastle Non-R.T.A. King 4036 0.021 0.065 0.086Newport Pend Oreille 2605 0.011 0.065 0.076Nooksack Whatcom 3706 0.020 0.065 0.085Normandy Park King 1721 0.030 0.065 0.095North Bend T.B.D. King 1722 0.024 0.065 0.089North Bonneville Skamania 3001 0.012 0.065 0.077Northport Stevens 3305 0.011 0.065 0.076Oak Harbor Island 1503 0.022 0.065 0.087Oakesdale Whitman 3810 0.013 0.065 0.078Oakville Grays Harbor 1407 0.020 0.065 0.085Ocean Shores Grays Harbor 1409 0.020 0.065 0.085

Page 56: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment G

Page 55 of 57

Location CountyLocation

Code Local Rate State RateCombined Sales Tax

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016

Odessa Lincoln 2205 0.012 0.065 0.077Okanogan (City) Okanogan 2406 0.017 0.065 0.082Okanogan County Unincorp. Areas Okanogan 2400 0.012 0.065 0.077Okanogan County Unincorp. PTBA Okanogan 2424 0.016 0.065 0.081Olympia Thurston 3403 0.023 0.065 0.088Omak Okanogan 2407 0.016 0.065 0.081Oroville Okanogan 2408 0.016 0.065 0.081Orting Pierce 2710 0.023 0.065 0.088Othello Adams 0103 0.012 0.065 0.077Pacific County Unincorp. Areas Pacific 2500 0.015 0.065 0.080Pacific in King County King 1723 0.030 0.065 0.095Pacific in Pierce County Pierce 2723 0.029 0.065 0.094Palouse Whitman 3811 0.013 0.065 0.078Pasco Franklin 1104 0.021 0.065 0.086Pateros Okanogan 2409 0.016 0.065 0.081Pe Ell Lewis 2106 0.013 0.065 0.078Pend Oreille County Unincorp. Areas Pend Oreille 2600 0.011 0.065 0.076Pierce County Unincorp. Areas Pierce 2700 0.023 0.065 0.088Pierce County Unincorp. AreasNon-R.T.A. Pierce 4100 0.014 0.065 0.079Pierce County Unincorp. AreasNon-R.T.A. H.B.Z. Pierce 2789 0.014 0.065 0.079Pierce County Unincorp. P.T.B.A. Pierce 2727 0.029 0.065 0.094Pierce County Unincorp. P.T.B.A.H.B.Z. Pierce 2787 0.020 0.065 0.085Pierce County Unincorp. P.T.B.A.Non-R.T.A. Pierce 4127 0.020 0.065 0.085Pomeroy Garfield 1201 0.010 0.065 0.075Port Angeles Clallam 0502 0.019 0.065 0.084Port Orchard Kitsap 1802 0.022 0.065 0.087Port Townsend Jefferson 1601 0.025 0.065 0.090Poulsbo Kitsap 1803 0.022 0.065 0.087Prescott Walla Walla 3602 0.016 0.065 0.081Prosser Benton 0303 0.021 0.065 0.086Pullman Whitman 3812 0.013 0.065 0.078Puyallup Pierce 2711 0.029 0.065 0.094Quincy Grant 1310 0.014 0.065 0.079Rainier Thurston 3404 0.014 0.065 0.079Raymond Pacific 2503 0.015 0.065 0.080Reardan Lincoln 2206 0.012 0.065 0.077Redmond King 1724 0.030 0.065 0.095Redmond Non-R.T.A. King 4024 0.021 0.065 0.086Renton King 1725 0.030 0.065 0.095Renton Non-R.T.A. King 4025 0.021 0.065 0.086Republic Ferry 1001 0.012 0.065 0.077Richland Benton 0304 0.021 0.065 0.086Ridgefield Clark 0604 0.019 0.065 0.084Ritzville Adams 0104 0.012 0.065 0.077Riverside Okanogan 2410 0.016 0.065 0.081Rock Island Douglas 0904 0.017 0.065 0.082Rockford Spokane 3208 0.016 0.065 0.081Rosalia Whitman 3813 0.013 0.065 0.078Roslyn Kittitas 1904 0.015 0.065 0.080

Page 57: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment G

Page 56 of 57

Location CountyLocation

Code Local Rate State RateCombined Sales Tax

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016

Roy Pierce 2712 0.015 0.065 0.080Royal City Grant 1311 0.014 0.065 0.079Ruston Pierce 2713 0.029 0.065 0.094Sammamish King 1739 0.030 0.065 0.095Sammamish Non-R.T.A. King 4039 0.021 0.065 0.086San Juan County Unincorp. Areas San Juan 2800 0.016 0.065 0.081SeaTac King 1733 0.030 0.065 0.095Seattle T.B.D. King 1726 0.031 0.065 0.096Sedro-Woolley Skagit 2908 0.020 0.065 0.085Selah Yakima 3907 0.017 0.065 0.082Sequim T.B.D. Clallam 0503 0.022 0.065 0.087Shelton T.B.D. Mason 2301 0.023 0.065 0.088Shoreline King 1737 0.030 0.065 0.095Skagit County Unincorp. Areas Skagit 2900 0.016 0.065 0.081Skagit County Unincorp. P.T.B.A. Skagit 2929 0.020 0.065 0.085Skamania County Unincorp. Areas Skamania 3000 0.012 0.065 0.077Skykomish King 1727 0.021 0.065 0.086Snohomish (City) T.B.D. Snohomish 3115 0.026 0.065 0.091Snohomish County Unincorp. Areas Snohomish 3100 0.021 0.065 0.086Snohomish County Unincorp. Areas Non-R.T.A. Snohomish 4200 0.012 0.065 0.077Snohomish County Unincorp. P.T.B.A. Snohomish 3131 0.033 0.065 0.098Snohomish County Unincorp. P.T.B.A. Non-R.T.A. Snohomish 4231 0.024 0.065 0.089Snoqualmie King 1728 0.021 0.065 0.086Soap Lake Grant 1312 0.014 0.065 0.079South Bend Pacific 2504 0.015 0.065 0.080South Cle Elum Kittitas 1905 0.015 0.065 0.080South Prairie Pierce 2714 0.014 0.065 0.079Spangle Spokane 3209 0.016 0.065 0.081Spokane (City) Spokane 3210 0.022 0.065 0.087Spokane County Unincorp. Areas Spokane 3200 0.016 0.065 0.081Spokane County Unincorp. P.T.B.A. Spokane 3232 0.022 0.065 0.087Spokane Valley Spokane 3213 0.022 0.065 0.087Sprague Lincoln 2207 0.012 0.065 0.077Springdale Stevens 3306 0.011 0.065 0.076St. John Whitman 3814 0.013 0.065 0.078Stanwood T.B.D. Snohomish 3116 0.026 0.065 0.091Starbuck Columbia 0702 0.016 0.065 0.081Steilacoom Pierce 2715 0.029 0.065 0.094Stevens County Unincorp. Areas Stevens 3300 0.011 0.065 0.076Stevenson Skamania 3002 0.012 0.065 0.077Sultan Snohomish 3117 0.024 0.065 0.089Sumas Whatcom 3707 0.020 0.065 0.085Sumner Pierce 2716 0.023 0.065 0.088Sunnyside Yakima 3908 0.014 0.065 0.079Tacoma T.B.D. Pierce 2717 0.031 0.065 0.096Tekoa Whitman 3815 0.013 0.065 0.078Tenino Thurston 3405 0.014 0.065 0.079Thurston County Unincorp. Areas Thurston 3400 0.014 0.065 0.079Thurston County Unincorp. P.T.B.A. Thurston 3434 0.022 0.065 0.087Tieton Yakima 3909 0.014 0.065 0.079Toledo Lewis 2107 0.013 0.065 0.078

Page 58: Manager, Tax Compliance & Reporting Rosalee Lewis€¦ · American Chemical Society 1155 Sixteenth Street, N.W. Washington, D.C. 20036 T [202] 872 6306 F [202] 872 6339 Manager, Tax

Attachment G

Page 57 of 57

Location CountyLocation

Code Local Rate State RateCombined Sales Tax

Local Sales & Use Tax Rates Effective July 1 - September 30, 2016

Tonasket Okanogan 2411 0.017 0.065 0.082Toppenish Yakima 3910 0.014 0.065 0.079Tukwila King 1729 0.030 0.065 0.095Tumwater Thurston 3406 0.024 0.065 0.089Twisp Okanogan 2412 0.017 0.065 0.082Union Gap Yakima 3911 0.016 0.065 0.081Uniontown Whitman 3816 0.013 0.065 0.078University Place Pierce 2719 0.029 0.065 0.094Vader Lewis 2108 0.013 0.065 0.078Vancouver Clark 0605 0.019 0.065 0.084Wahkiakum County Unincorp. Areas Wahkiakum 3500 0.011 0.065 0.076Waitsburg T.B.D. Walla Walla 3603 0.017 0.065 0.082Walla Walla (City) T.B.D. Walla Walla 3604 0.024 0.065 0.089Walla Walla County Unincorp. Areas Walla Walla 3600 0.016 0.065 0.081

Walla Walla County Unincorp. P.T.B.A. Walla Walla 3636 0.022 0.065 0.087Wapato Yakima 3912 0.014 0.065 0.079Warden Grant 1313 0.014 0.065 0.079Washougal Clark 0606 0.019 0.065 0.084Washtucna Adams 0105 0.012 0.065 0.077Waterville Douglas 0905 0.017 0.065 0.082Waverly Spokane 3211 0.016 0.065 0.081Wenatchee Chelan 0405 0.019 0.065 0.084West Richland Benton 0305 0.021 0.065 0.086Westport Grays Harbor 1408 0.020 0.065 0.085Whatcom County Unincorp. Areas Whatcom 3700 0.014 0.065 0.079Whatcom County Unincorp. P.T.B.A. Whatcom 3737 0.020 0.065 0.085White Salmon Klickitat 2003 0.010 0.065 0.075Whitman County Unincorp. Areas Whitman 3800 0.013 0.065 0.078Wilbur Lincoln 2208 0.012 0.065 0.077Wilkeson Pierce 2718 0.014 0.065 0.079Wilson Creek Grant 1315 0.014 0.065 0.079Winlock Lewis 2109 0.013 0.065 0.078Winthrop Okanogan 2413 0.017 0.065 0.082Woodinville King 1735 0.030 0.065 0.095Woodinville Non-R.T.A. King 4035 0.021 0.065 0.086Woodland Cowlitz 0805 0.013 0.065 0.078Woodway Snohomish 3118 0.033 0.065 0.098Yacolt Clark 0607 0.019 0.065 0.084Yakima (City) Yakima 3913 0.017 0.065 0.082Yakima County Unincorp. Areas Yakima 3900 0.014 0.065 0.079Yarrow Point King 1730 0.030 0.065 0.095Yelm Thurston 3407 0.022 0.065 0.087Zillah Yakima 3914 0.014 0.065 0.079