Local Sales Tax Rate Changes

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Effective January 1, 2015, local sales and use tax within Benton County will increase three-tenths of one
percent (.003). The tax will be used for criminal justice and public safety purposes.
Businesses must collect the appropriate new rate of sales tax for retail sales and services provided within
Benton County. Persons or businesses within Benton County will be subject to the new rate of use tax on items
purchased for their personal or business use if sales tax has not been paid.
The retail sale or use of motor vehicles, and the lease of motor vehicles for up to the first thirty-six months of
the lease, are exempt from the public safety tax imposed. Please refer to the Public Safety Tax Car Dealers
and Leasing Companies notice for reporting instructions.

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