The data file is fixed-length ASCII in the following format:
FIELD POS LENGTH
ZIP 1 5 - unique key1 for this record, 5 digit ZIP code
FIPS 6 3 - standardized county number
ST 9 2 - state abbreviation
COUNTY 11 25 - county name
CITY 36 28 - city name
ST_ST 64 8 - state Sales Tax rate
CO_ST 72 8 - county sales tax rate
CI_ST 80 8 - city sales tax rate
ST_UT 88 8 - state Use Tax rate
CO_UT 96 8 - county use tax rate
CI_UT 104 8 - city use tax rate
CRLF 112 2 - carriage return/line feed
There are two files included with each monthly or quarterly update:
STCZIP.txt contains exactly one record per ZIP code, as defined by the
United States Postal Service.
In instances where there may be multiple tax authorities crossing over into
the boundary of a ZIP code, the tax rate that applies to the majority within
that ZIP code will be specified in this record.
1The second file, STCZIP2.txt, can contain more
than one record per ZIP code which may be differentiated by city or county
names; there may also legitimately be more than one record for exactly the
same city and county which may need to be manually chosen between, or simply
use the first listed which matches the one record provided in STCZIP.txt.
The Sales Tax rate should be used when the merchant meets the legal
definition of "nexus" of having a business presence in the location receiving
the product or service, generally determined on a state by state basis.
The Use Tax rate should be used when the merchant does not meet the legal
definition of "nexus" of having a business presence in the location receiving
the product or service. Use Taxes are the responsibility of the receiver
to report and are not the responsibility of the merchant to report.
In instances where there may be additional regional taxes, they
would be included in the County CO_ST and/or CO_UT fields.
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