What if your local general sales tax rate changed during 2025?

If you checked the “Yes” box and your local general sales tax rate changed during 2025, figure the rate to enter on line 3 as follows. Multiply each tax rate for the period it was in effect by a fraction. The numerator of the fraction is the number of days the rate was in effect during 2025 and the denominator is the total number of days in the year (365). Enter the total of the prorated tax rates on line 3.

Example.

Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2025 (273 days). The rate increased to 1.75% for the period from October 1 through December 31, 2025 (92 days). You would enter “1.189” on line 3, figured as follows.

January 1 – September 30: 1.00 x 273/365 = 0.748 October 1 – December 31: 1.75 x 92/365 = 0.441 Total = 1.189