Rate and Boundary File

Current Information on the Rate and Boundary Files

Access to the Rate And Boundary Files

Each state participating in Streamlined Sales Tax is required to provide a rate and boundary file. These files are required to be posted thirty days prior to the beginning of a quarter. Beginning December 1st, 2007 all the files will be accessable from this web page.

Please refer to the 'CURRENT FILES INFORMATION' page for updates on files placed on the FTP site. This page will be updated as new files are posted.

It should be noted that some of the files are very large and these files are created to be used in your own application to determine a rate. It will be difficult to determine a rate by simply looking at the files.

It is recommended, prior to using these files, the Rates and Boundary Paper be read to fully understand what is contained in the files and how they can be used in determining the correct rate.

If you are looking for a single rate lookup go to Current State Tax Rates. Many of the states have this capability. Those who have it will be listed here with a link to their lookup site.

To access the rate and boundary files from the FTP site, click on the link indicated below. The name of the file will indicate which state the file is for and the effective date of the newest change in the file.

Rate and boundary file names must conform to the agreed upon naming standard, as indicated below, and be in a comma delimited format (CSV). Compression of the file is encouraged.

Each file name indicates the state, file type, and beginning date of the file as indicated below. Each file will also contain the historical data of rate or boundary changes.

Example: File name = ARB2013Q2MAY26

The first two digits of the file name indicate the state
The third digit indicate if the file is a 'R'ates or 'B'oundary file
The fourth through ninth digits indicate the effective year and quarter of the file.
The last five digits indicate the month and day the file was moved to the FTP site by the state and testing central was notified the file was available

Single rate states that have not had a change in their rates since 1 October 2006 are not required to provide a rates or boundary file.

The data in the file begins effective October 1st, 2006 and will contain all changes up to the current period.

States are only required to place a new file on the FTP site if an actual change was made for the new quarter.

For more information please contact David Thompson at:
David.Thompson@SSTGB.org or call at 615-325-7952 or Cell Phone 931-624-3958.