SUT2019

Each annual set of sales and use tax rate polygons includes data for all four quarters, except for the years 2018 and 2019 as noted in the metadata for those years. The DateStamp field is the first day of the quarter in which the sales tax rate was effective. Mapping standards for coastline and redevelopment areas have evolved over time. (Redevelopment areas can be identified in the data by searching on a TAC_txt code that does not end in ‘0000’.) Most changes stem from city annexations or detachments; others come from boundary corrections. For details, see the BOE_CityCounty boundaries and BOE_CityAnx GIS datasets.