Wayne County Sales and Use Tax
Effective March 1, 2004
by the bill, report sales of these services at the higher rate of
8¼%. Wayne County does not impose sales or use tax on
All persons required to collect sales tax, pay
residential energy sources and services.
compensating use tax, or both: Wayne County has enacted
legislation to increase its local sales and use tax rate. As of
(c) Telephone bills
March 1, 2004, the combined state and local tax rate
imposed in Wayne County is increased to 8¼%. This
Report charges for services furnished on or after the date of
includes the 4¼% state tax and the 4% Wayne County local
the first bill dated in March 2004, at the higher rate of 8¼%.
tax. This change will affect your tax collections and
Report charges for services furnished before the date of the
payments if you make taxable sales or deliveries to
first bill dated in March 2004, at the lower rate of 7¼%, even
customers, or if you make taxable uses, in Wayne County.
though the services may be furnished on or after March 1,
Therefore, beginning March 1, 2004, all taxable sales and
uses in Wayne County are subject to tax at the 8¼%
(d) Telephone answering services
rate, except as otherwise provided by the special transitional
Prorate receipts that cover a period beginning before and
ending on or after March 1, 2004. Receipts for the period
prior to March 1, 2004, must be reported at the lower rate of
7¼%. Report receipts for the period on and after March 1,
All taxable sales made within Wayne County reported on
2004, at the higher rate of 8¼%.
sales and use tax returns Form ST-100, Form ST-101,
Form ST-102, and Form ST-810, must be reported on the
(e) Social and athletic club dues
Wayne County 8¼% entry line.
Regardless of the date a bill is mailed, report all bills
All Schedule Q filers reporting sales of property or
covering any period that begins on or after March 1, 2004, at
services eligible for exemption to a Qualified Empire
the higher rate of 8¼%. Report all bills covering periods that
Zone Enterprise (QEZE) must enter this information on
begin before March 1, 2004, at the lower rate of 7¼%.
the Wayne County 4% entry line.
All Schedule FR filers reporting retail sales of motor fuel
and diesel motor fuel, and fuel taken from inventory, as
Report taxable admissions to an event occurring on or after
explained in the Schedule FR instructions, must enter this
March 1, 2004, at the higher rate of 8¼%, whether or not the
information on the Wayne County 8¼% entry line.
admission charge was paid before that date, unless the tickets
were sold and delivered before March 1, 2004, to the person
attending the event.
Special transitional provisions
All sales and uses occurring on or after March 1, 2004, are
(g) Hotel occupancy
taxed at the rate of 8¼%, except as provided below:
Report all taxable daily rentals occurring on or after
March 1, 2004, at the higher rate of 8¼%. Report all taxable
(a) Layaway sales
daily rentals occurring before March 1, 2004, at the lower
Receipts may be reported at the lower rate of 7¼% only if
rate of 7¼%. If the rental is on other than a daily basis,
the following conditions are met:
prorate the amount of rent between the number of days
(1) before November 1, 2003, a written agreement was
taxable at the higher rate and the number of days taxable at
made and the item sold was segregated from other
the lower rate.
similar property in the possession of the vendor; and
(2) before March 1, 2004, the purchaser has paid at least
(h) Pre-existing lump sum or unit price construction
10% of the sales price.
Contractors purchasing materials in Wayne County for use in
construction contracts pay the rate of 7¼% on purchases
(b) Utility bills for nonresidential gas and electricity
made before March 1, 2004, and 8¼% on purchases made on
based on meter readings
or after that date. Contractors who irrevocably entered into a
If the meter is read on or after March 1, 2004, and the
pre-existing lump sum or unit price construction contract
number of days from March 1, 2004, to the date of the meter
reading is more than half the total number of days covered