San Luis
San Luis Transaction Privilege Tax & Use Tax Rates
| City/town name: san luis city code: su | business code | tax rate |
|---|---|---|
| Advertising | 018 | 4.00% |
| Amusements | 012 | 4.00% |
| Contracting-Prime | 015 | 4.00% |
| Contracting-Speculative Builders | 016 | 4.00% |
| Contracting-Owner Builder | 037 | 4.00% |
| Job Printing | 010 | 4.00% |
| Manufactured Buildings | 027 | 4.00% |
| Timbering and Other Extraction | 020 | 4.00% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 4.00% |
| Hotels | 044 | 4.00% |
| Residential Rental, Leasing & Licensing for Use | 045 | 4.00% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 4.00% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 4.00% |
| Restaurants and Bars | 011 | 4.00% |
| Retail Sales | 017 | 4.00% |
| Retail Sales (Single Item Portion over $2,500) | 467 | 1.50% |
| Retail Sales Food for Home Consumption | 062 | 4.00% |
| MRRA Amount | 315 | 4.00% |
| Communications | 005 | 4.00% |
| Transporting | 006 | 4.00% |
| Utilities | 004 | 4.00% |
| Use Tax Purchases | 029 | 4.00% |
| Use Tax Purchases (Single Item Portion over $2,500) | 469 | 1.50% |
| Use Tax From Inventory | 030 | 4.00% |
Amendments or Special Provisions
1. Ordinance No. 253 of the City of San Luis eliminated the tax credit for utility franchise fees, effective April 1, 2008. Section 7A-480 (d) is hereby amended to read as follows: (d) (Reserved).
2. Effective June 01, 2016, imposes a two-tier tax rate for a retail purchase of any single item of tangible personal property that exceeds $2,500. A tax rate of four percent (4.00%) shall apply to the first $2,500, and a tax rate of one and one half percent (1.50%) shall apply to the amount that exceeds $2,500.
3. Effective June 01, 2016, imposes a two-tier tax rate for a use tax purchase of any single item of tangible personal property that exceeds $2,500. A tax rate of four percent (4.00%) shall apply to the first $2,500, and a tax rate of one and one half percent (1.50%) shall apply to the amount that exceeds $2,500.
History of Rate Changes
Transaction Privilege Tax
4.00% (effective June 01, 2008)
3.50% (effective October 01, 2004)
2.50% (effective October 01, 1991)
2.00% (through September 30, 1991
Use Tax
4.00% (effective June 01, 2008)
3.50% (effective October 01, 2004)
2.50% (effective November 01, 1996)
