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Encyclopedia > Sales taxes in the United States
Taxation in the United States

This article is part of the series:
Politics and government of
the United States
Taxation in the United States is a complex system which may involve payment to at least four different levels of government. ... Image File history File links US-GreatSeal-Obverse. ... Federal courts Supreme Court Circuit Courts of Appeal District Courts Elections Presidential elections Midterm elections Political Parties Democratic Republican Third parties State & Local government Governors Legislatures (List) State Courts Local Government Other countries Atlas  US Government Portal      Politics of the United States takes place in a framework of a presidential...


Federal taxation
History
Internal Revenue Service
Court  ·   Forms  ·   Code
Income tax  ·   Payroll tax
Alternative Minimum Tax
Estate tax  ·   Excise tax
Gift tax  ·   Corporate tax
Capital gains tax
State & local taxation
State income tax
Sales tax  ·   Use tax
Property tax
State tax levels
Federal tax reform
FairTax  ·   Flat tax
Tax protester arguments
Constitutional
Statutory  ·   Conspiracy

Part of the Taxation series
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A sales tax is a tax on consumption and is normally a certain percentage that is added onto the price of goods or services that are purchased. Sales taxes in the United States are assessed by every state except Alaska, Delaware, Montana, New Hampshire and Oregon. Hawaii has a similar tax although it is charged to businesses instead of consumers. In some cases, sales taxes are also assessed at the county or municipal level. While there is no national sales tax in the United States, the most frequently proposed measure to institute one in Congress is the Fair Tax Act, which would replace most federal taxes with a national retail sales tax and monthly tax rebate to households of citizens and legal resident aliens. Taxation in the United States is a complex system which may involve payment to at least four different levels of government. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        The history of taxation in the United States began when it was composed of colonies ruled by the British Empire, French Empire, and Spanish Empire. ... Seal of the Internal Revenue Service Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        IRS redirects here. ... Seal of the United States Tax Court. ... Seal of the Internal Revenue Service Tax forms in the United States are used by taxpayers and tax-exempt organizations to report financial information to the Internal Revenue Service (IRS). ... The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        The federal government of the United States imposes a progressive tax on the taxable income of individuals, corporations, trusts, decedents estates, and certain bankruptcy estates. ... The Federal Insurance Contributions Act (FICA) tax, a kind of payroll tax, is a United States employment tax imposed in an equal amount on employees and employers to fund federal programs for retirees, the disabled, and children of deceased workers. ...        Alternative Minimum Tax (AMT) is a tax system that is part of the federal income tax system in the United States. ... This article is about Estate tax in the United States. ...        Look up Excise tax in the United States in Wiktionary, the free dictionary. ... Inheritance tax, also known in some countries outside the United States as a death duty and referred to as an estate tax within the U.S, is a form of tax levied upon the bequest that a person may make in their will to a living person or organisation. ...        Corporate tax in the United States is a tax on the taxable income of a C corporation or an entity taxed as a C corporation. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income, but the tax rate for individuals is... Taxation in the United States is a complex system which may involve payment to at least four different levels of government. ... States with no state income tax are in red, states taxing only dividend and interest income are in yellow Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        State income tax is an income tax in the United States that is levied by each... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        A use tax is a type of excise tax levied in the United States. ... Property tax, millage tax is an ad valorem tax that an owner of real estate or other property pays on the value of the property being taxed. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        State tax levels indicate both the tax burden and the services a state can afford to provide residents. ... Tax reform is the process of changing the way taxes are collected or managed by the government. ... Throughout this article, the unqualified term dollar and the $ symbol refer to the United States dollar. ... A flat tax, also called a proportional tax, is a system that taxes all entities in a class (typically either citizens or corporations) at the same rate (as a proportion on income), as opposed to a graduated, or progressive, scheme. ... Tax protester arguments are a number of theories that deny that a person has a legal obligation to pay a tax for which the government has determined that person is liable. ... Tax protesters in the United States make a number of statutory arguments that the assessment of the income tax in the United States violates the statutes enacted by the United States Congress and signed into law by the President. ... Tax protester conspiracy arguments are arguments raised by tax protesters that assert that the imposition of the income tax in the United States is the result of some kind of illicit conspiracy. ... Image File history File links This is a lossless scalable vector image. ... Image File history File links Flag_of_the_British_Virgin_Islands. ... 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Comparison of tax rates around the world is a difficult and somewhat subjective enterprise. ... This table lists OECD countries by total tax revenue as percentage of GDP (as of 2005). ... A sales tax is a consumption tax charged at the point of purchase for certain goods and services. ... “Taxes” redirects here. ... In economics, consumption refers to the final use of goods and services to provide utility. ... The percent sign. ... Federal courts Supreme Court Circuit Courts of Appeal District Courts Elections Presidential elections Midterm elections Political Parties Democratic Republican Third parties State & Local government Governors Legislatures (List) State Courts Local Government Other countries Atlas  US Government Portal      A U.S. state is any one of the fifty subnational entities of... For other uses, see Alaska (disambiguation). ... This article is about the U.S. State of Delaware. ... Official language(s) English Capital Helena Largest city Billings Area  Ranked 4th  - Total 147,165 sq mi (381,156 km²)  - Width 255 miles (410 km)  - Length 630 miles (1,015 km)  - % water 1  - Latitude 44°26N to 49°N  - Longitude 104°2W to 116°2W Population  Ranked... Official language(s) English Capital Concord Largest city Manchester Area  Ranked 46th  - Total 9,350 sq mi (24,217 km²)  - Width 68 miles (110 km)  - Length 190 miles (305 km)  - % water 4. ... Official language(s) (none)[1] Capital Salem Largest city Portland Area  Ranked 9th  - Total 98,466 sq mi (255,026 km²)  - Width 260 miles (420 km)  - Length 360 miles (580 km)  - % water 2. ... Official language(s) English, Hawaiian Capital Honolulu Largest city Honolulu Area  Ranked 43rd  - Total 10,931 sq mi (29,311 km²)  - Width n/a miles (n/a km)  - Length 1,522 miles (2,450 km)  - % water 41. ... United States of America, showing states, divided into counties. ... A municipality is an administrative entity composed of a clearly defined territory and its population and commonly referring to a city, town, or village, or a small grouping of them. ... The FairTax Book, co-authored by Neal Boortz and John Linder, was published on August 2, 2005, as a tool to increase public support for the FairTax Plan. ... Type Bicameral Houses Senate House of Representatives President of the Senate President pro tempore Dick Cheney, (R) since January 20, 2001 Robert C. Byrd, (D) since January 4, 2007 Speaker of the House Nancy Pelosi, (D) since January 4, 2007 Members 535 plus 4 Delegates and 1 Resident Commissioner Political... Throughout this article, the unqualified term dollar and the $ symbol refer to the United States dollar. ... The household is the basic unit of analysis in many microeconomic and government models. ...


Sales tax is usually the responsibility of the merchant to collect and remand to the state, and stated separately (or implicitly added at the time of sale) to consumers. Usually only consumers are charged the tax; resellers are exempt if they do not make use of the goods. In some jurisdictions, a reseller's certificate is required to make use of this privilege. This is in contrast to a Value Added Tax (VAT), where resellers are also taxed (resellers may then claim the VAT paid on their purchases from the applicable authority). States which have exemptions for specific types of organizations (such as schools), may also require a certificate. A sales tax audit is the examination of a company’s financial documents by the state’s tax agency to verify if they have collected the correct amount of sales tax from their customers. Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        Value added tax (VAT), or goods and services tax (GST), is... A sales tax audit is the examination of a company’s financial documents by a U.S. state’s tax agency to verify if they have collected the correct amount of sales tax from their customers. ...


The Constitution of the United States limits the power of the states to subjects within their jurisdiction. Jurisdiction over interstate commerce is reserved to the federal government. Nevertheless, a resident of a state with a sales tax who purchases goods from a place with no sales tax (or at a lower rate) might be subject to pay a "use tax" (often at the same rate as the state sales tax) for non-exempt purchases (see also tax-free shopping). Page I of the Constitution of the United States of America Page II of the United States Constitution Page III of the United States Constitution Page IV of the United States Constitution The Syng inkstand, with which the Constitution was signed The Constitution of the United States is the supreme... Residency is the act of establishing or maintaining a residence in a given place. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        A use tax is a type of excise tax levied in the United States. ... Tax-free shopping refers to a type of marketing promotion wherein customers with access from a sales taxed jurisdiction are enticed to make tax free purchases, notwithstanding the legal requirement to pay the equivalent (compensatory) use tax when they return home. ...

Note: Taxes change, are added or eliminated frequently, so this article is prone to being out of date. If so, please change the page accordingly and cite a source if possible. There are private entities that distribute updates weekly regarding the rules in 11,000 different tax jurisdictions in the U.S.

Contents

Alabama

Alabama has a state general sales tax of 4%, plus any additional local taxes which can amount to a combined total sales tax of up to 10% in some cities such as Montgomery, AL. Alabama is one of several states that do not exempt food from state taxes.[1] This article is about the U.S. State. ...


Alaska

There is no state sales tax in Alaska; however, local governments (boroughs and their municipalities) may levy up to 7%, and 95 of them do so.[2] Municipal sales taxes are collected in addition to borough sales taxes, if any. Regulations and exemptions vary widely across the state.[3] Anchorage and Fairbanks do not charge a local sales tax. For other uses, see Alaska (disambiguation). ... Nickname: Motto: Big Wild Life Location in the state of Alaska Coordinates: , Borough Municipality of Anchorage Government  - Mayor Mark Begich (D) Area  - Municipality  1,961. ... For other uses, see Fairbanks (disambiguation). ...


Arizona

Arizona has a transaction privilege tax (TPT) that differs from a "true" sales tax in that the tax is levied on the gross receipts of the vendor and is not a liability of the consumer.[4] (As explained in Arizona Administrative Code rule R15-5-2202,[5] vendors are permitted to pass the amount of the tax on to the consumer, but remain the liable parties for the tax to the state.) TPT is imposed under sixteen tax classifications (as of November 1, 2006),[6] with the tax rate most commonly encountered by Arizona consumers (e.g., for retail transactions) set at 5.6%,[7] though cities and counties add as much as 5% to the total rate.[8] Food for home consumption and prescription drugs (including legend drugs and certain prescribed homeopathic medication) are two of many items of tangible personal property that are statutorily exempt from the retail TPT. Arizona's TPT is one of the few excise taxes in the country imposed on contracting activities rather than sales of construction materials.[9] Official language(s) English Spoken language(s) English 74. ... Transaction privilege tax (TPT) refers to a tax levied by the State of Arizona on certain persons for the privilege of conducting business in the state. ... A prescription drug (or POM Prescription Only Medicine, in UK) is a licensed medicine that is regulated by legislation to require a prescription before it can be obtained. ... Homeopathy starring at the horrors of Allopathy by Alexander Beydeman, 1857 Homeopathy (also spelled homœopathy or homoeopathy), from the Greek words όμοιος, hómoios (similar) and πάθος, páthos (suffering, disease),[1] is a highly controversial type of alternative medicine that aims to treat like with like. ...


Arkansas

Arkansas has a state sales tax of 6%, plus any additional local taxes. Official language(s) English Capital Little Rock Largest city Little Rock Largest metro area Little Rock Metropolitan Area Area  Ranked 29th  - Total 53,179 sq mi (137,002 km²)  - Width 239 miles (385 km)  - Length 261 miles (420 km)  - % water 2. ...


Effective July 1, 2007, Arkansas state sales tax on unprepared food (groceries) was cut in half to 3%. Local sales taxes on groceries remained unchanged.


California

California has a statewide sales tax of 7.25%, and local supplementary taxes are allowed up to 8.75%. Sales and use taxes in the state of California are collected by the State Board of Equalization, the only publicly elected tax commission in the United States. The statewide 7.25% is allocated as:[10] Official language(s) English Capital Sacramento Largest city Los Angeles Largest metro area Greater Los Angeles Area  Ranked 3rd  - Total 158,302 sq mi (410,000 km²)  - Width 250 miles (400 km)  - Length 770 miles (1,240 km)  - % water 4. ... The State Board of Equalization, often known by the acronym BOE, is a public agency charged with tax administration and fee collection in the state of California in the United States. ...

  • 6.25% - State
    • 5.00% - State - General Fund
    • 0.25% - State - Fiscal Recovery Fund
    • 0.50% - State - Local Revenue Fund
    • 0.50% - State - Local Public Safety Fund
  • 1.00% - Uniform Local Tax
    • 0.25% - Local County - Transportation funds
    • 0.75% - Local City/County - Operational funds

Supplementary sales tax may be added (with voter approval) by cities, counties, service authorities, and various special districts (such as the Bay Area Rapid Transit district). The effect is that sales tax rates vary from 7.25% (in areas where no additional taxes are charged) to 8.75% (for example, in the city of Avalon, on Santa Catalina Island, in National City, and in Alameda County). Uniform Local Tax refers to the Bradley-Burns Uniform Local Tax Law in which a percentage may be added to a state-wide Sales Tax and that percentage will benefit counties and cities of that state. ... A westbound BART train with aerodynamic design A car in downtown San Francisco. ... Location of Avalon in California Coordinates: , Country State County Los Angeles Incorporated (city) 1913-06-26 [2] Government  - Mayor Bob Kennedy [1] Area  - City  3. ... Avalon Bay is a beautiful bay on Catalina Island. ... National City is a city in San Diego County, California, United States. ... Alameda County is a suburban county in Californias San Francisco Bay Area. ...


The last changes to the published local tax rates took effect on April 1, 2007. Official updates are published on the Board of Equalization website and also in Publication 71.[11][12] is the 91st day of the year (92nd in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ...


In general, sales tax is required on all purchases of tangible personal property to its ultimate consumer. Services are not subject to sales tax (but may be subject to other taxes).


Vehicle purchases are taxed based on the city and county in which the purchaser registers the vehicle, and not on the county in which the vehicle is purchased. There is therefore no advantage in purchasing a car in a cheaper county to save on sales tax (a one-percent difference in sales tax rate would otherwise result in a $300 savings on a $30,000 car).


Some food is taxed and some is exempt from tax. Restaurant bills are taxed, as is ready-to-eat hot food sold by supermarkets and similar vendors. As an exception, hot beverages and bakery items are tax-exempt if and only if they are for take-out and are not sold with any other hot food; if consumed on the seller's premises such items are taxed like restaurant meals. All other food is exempt from sales tax. Supermarket produce section A supermarket is a store that sells a wide variety of goods including food and alcohol, medicine, clothes, and other household products that are consumed regularly. ...


Also excluded are food animals (livestock), food plants and seeds, fertilizer used to grow food, prescription drugs and certain medical supplies, energy utilities, certain alternative energy devices and supplies, art for display by public agencies, and veterans' pins. There are many specific exemptions for various veterans', non-profit, educational, religious, and youth organizations. Sale of items to certain out-of-state or national entities (mostly transportation companies) is exempt, as are some goods sold while in transit through California to a foreign destination.


Occasional or one-time sales not part of a regular business are exempt.


There are also exemptions for numerous specific products, from telephone lines and poles, to liquid petroleum gas for farm machinery, to coins, to public transit vehicles. There are partial exemptions for such varied items as racehorse breeding stock, teleproduction service equipment, farm machinery, and timber-harvesting equipment.[13] For an organized list of exemptions, with estimates for how much revenue the state loses for each, see Publication 61 of the Board of Equalization.[14]


Sales tax is charged on gasoline. The tax is levied on both the gasoline and on the federal and state excise taxes, resulting in double taxation. The sales tax is included in the metered price at the pump. The California excise tax on gasoline is 18 cents a gallon.[15]


Motor vehicle gasoline and jet fuel are subject to special taxation regimes. In 2005, there was a political dispute in the San Francisco Bay Area about whether revenues for jet fuel should be credited to San Mateo County (where San Francisco International Airport is physically located), the City and County of San Francisco, which owns the airport, or Alameda County, where Oakland International Airport is located. (The distinction is largely point of delivery vs. point of negotiation for the sale.) This is controlled by Regulation 1802,[16] which has other provisions about businesses which have multiple locations. San Mateo County is a county located in the San Francisco Bay Area. ... FAA diagram of SFO “SFO” redirects here. ... This page is a candidate for speedy deletion. ... Alameda County is a suburban county in Californias San Francisco Bay Area. ... Oakland International Airport (IATA: OAK, ICAO: KOAK, FAA LID: OAK), also known as Metropolitan Oakland International Airport, is an airport located 4 miles (6 km) south of downtown Oakland in Alameda County, California. ...


Critics of the current sales tax regime charge that it gives local governments an incentive to promote commercial development (through zoning and other regulations) over residential development, including the use of eminent domain condemnation proceedings to transfer real estate to higher sales tax generating businesses.[17]


Colorado

Colorado's state sales tax is 2.9% with some cities and counties levying additional taxes. Denver's tangibles tax is 3.5%, with food eaten away from the home being taxed at 4%. There is also a football stadium tax and mass transit tax. Most transactions in Denver and the surrounding area are taxed at a total of 8.6%. Colorado does not charge sales tax on unprepared food (groceries), but it does tax clothing. Official language(s) English Capital Denver Largest city Denver Largest metro area Denver-Aurora Metro Area Area  Ranked 8th  - Total 104,185 sq mi (269,837 km²)  - Width 280 miles (451 km)  - Length 380 miles (612 km)  - % water 0. ... This article refers to the state capital of Colorado. ...


Connecticut

Connecticut has a 6% sales tax, with no additional local taxes. Clothing (per item up to $50 as of April 1st 2003) is exempt. Various items, including certain food products, internet service, nonprescription drugs, medicines, and smoking cessation products are exempt from sales tax.[18][19] Official language(s) English Capital Hartford Largest city Bridgeport[3] Largest metro area Hartford Metro Area[2] Area  Ranked 48th  - Total 5,543[4] sq mi (14,356 km²)  - Width 70 miles (113 km)  - Length 110 miles (177 km)  - % water 12. ...


Shipping and delivery charges (including charges for U.S. postage) made by a retailer to a customer are subject to sales and use taxes when provided in connection with the sales of taxable tangible personal property or services. The tax applies even if the charges are separately stated and applies regardless of whether the shipping or delivery is provided by the seller or by a third party. No tax is due on shipping and delivery charges in connection with any sale that is not subject to sales or use tax. Shipping or delivery charges related to sales for resale or sales of exempt items are not taxable. Likewise, charges for mailing or delivery services are not subject to tax if they are made in connection with the sale of nontaxable services.[20]


Delaware

There is no sales tax in Delaware. This article is about the U.S. State of Delaware. ...


District of Columbia

The District has a sales tax rate of 5.75%. The tax is imposed on sale of tangible personal property and selected services. A 9% tax is imposed on liquor sold for off premises consumption, 10% on restaurant meals and rental cars, 12% on parking, and 14% on hotel accommodations. Groceries, prescription and non-prescription drugs, and residential utilities services are exempt from the District's sales tax.[21] ...


The District has two sales tax holidays each year, one during "back-to-school" and one preceding the holiday shopping season.[22]


Florida

Florida has a statewide sales tax of 6%. The tax is imposed on the sale or rental of goods, the sale of admissions, the lease, license, or rental of real property, the lease or rental of transient living accommodations, and the sale of a limited number of services such as commercial pest control, commercial cleaning, and certain protection services. There are a variety of exemptions from the tax, including groceries and prescriptions.[23] Official language(s) English Capital Tallahassee Largest city Jacksonville Largest metro area Miami metropolitan area Area  Ranked 22nd  - Total 65,795[1] sq mi (170,304[1] km²)  - Width 361 miles (582 km)  - Length 447 miles (721 km)  - % water 17. ...


A "discretionary sales surtax" may be imposed by the counties of up to 1.5%, charged at the rate of the destination county (if shipped). This is 1% in most counties, 0.5% in many, 1.5% in very few, and 0.25% in one county. A few have none at all. Most have an expiration date, a few do not. Only the first $5,000 of goods are subject to any surtax.[24] Most counties levy the surtax for education or transportation improvements. Shelf-life is the length of time that corresponds to a tolerable loss in quality of a processed food. ...


There are annual sales tax holidays, such as a back-to-school holiday on clothing, books, and school supplies under a certain price, as well as a new one in June to promote hurricane preparedness. Hurricane preparedness includes actions taken before a tropical cyclone strikes to mitigate the damage and personal danger such storms can cause. ...


Florida also permits counties to raise a "tourist development tax" of up to an additional 6% on hotel rooms.


Georgia

Georgia has a 4% state sales tax rate. Food is exempt from the state sales tax rate, but subject to tax by the local sales tax rate. Counties may impose local sales tax of 1% to 3%, consisting of up to three 1% local option sales taxes (out of a set of five) as permitted by Georgia law. Also, the city of Atlanta imposes an additional 1% Municipal Option Sales Tax. As of July 2006, sales tax rates in Georgia vary from 6% to 7%, except for the City of Atlanta at 8%. Atlanta redirects here. ...


Similar to Florida and certain other states, Georgia has several sales tax holidays per year, such as one for back-to-school sales.


Hawaii

Hawaii does not technically have a sales tax, but it does have an excise tax which applies to nearly every conceivable type of transaction (including services), and is technically charged to the business rather than the consumer. Unlike other states, businesses may or may not show the tax separately on the receipt, as it is technically part of the selling price. 4.0% is charged at retail with an additional 0.5% surcharge in the City and County of Honolulu (for a total of 4.5% on Oahu sales), and 0.5% is charged on wholesale [2]. However the state also allows "tax on tax" to be charged, which effectively means a customer is billed 4.166% (4.712% on Oahu). The exact dollar or percentage amount to be added must be quoted to customers within or along with the price. The 0.5% surcharge on Oahu was implemented to fund the new rail transport system. [25] The use of an excise tax means that tax-exempt non-profit organizations must pay the tax, unlike states where they are exempt from sales taxes. Official language(s) English, Hawaiian Capital Honolulu Largest city Honolulu Area  Ranked 43rd  - Total 10,931 sq mi (29,311 km²)  - Width n/a miles (n/a km)  - Length 1,522 miles (2,450 km)  - % water 41. ... An excise is an indirect tax or duty levied on items within a country. ... A transaction is an agreement, communication, or movement carried out between separate entities or objects. ... This article is about a term used in economics. ... In economics, a business is a legally-recognized organizational entity existing within an economically free country designed to sell goods and/or services to consumers, usually in an effort to generate profit. ... Consumers refers to individuals or households that purchase and use goods and services generated within the economy. ... A receipt is a written acknowledgement that a specified article or sum of money has been received as an exchange. ... Drawing of a self-service store. ... Mayor of Honolulu Jeremy Harris gives the annual State of the City address from Honolulu Hale on January 25, 2001. ... Wholesaling consists of the sale of goods/merchandise to retailers, to industrial, commercial, institutional, or other professional business users or to other wholesalers and related subordinated services. ... A tax exemption is an exemption to the tax law of a state or nation in which part of the taxes that would normally be collected from an individual or an organization are instead forgone. ... A non-profit organization (abbreviated NPO, or non-profit or not-for-profit) is an organization whose primary objective is to support an issue or matter of private interest or public concern for non-commercial purposes, without concern for monetary profit. ...


Idaho

Idaho has a 6.4% state sales tax. Some localities levy an additional local sales tax.[26] Official language(s) English [1] Capital Boise Largest city Boise Largest metro area Boise metropolitan area Area  Ranked 14th  - Total 83,642 sq mi (216,632 km²)  - Width 305 miles (491 km)  - Length 479 miles (771 km)  - % water 0. ...


Illinois

Illinois sales and use tax scheme includes four major divisions. Retailer's Occupation Tax, Use Tax Service Occupation Tax and the Service Use Tax. Each of these taxes is administered by the Illinois Department of Revenue. The Retailer's Occupation Tax (commonly referred to as a "sales tax") is imposed upon the privilege of engaging in the occupation of being a retailer and is measured by the gross receipts of the retailer. The base rate of 6.25% is broken down as follows: 5% State, 1% City, 0.25% County. A complementary Use Tax is imposed at the same 6.25% rate. The Use Tax is imposed upon the privilege of using or consuming property purchased at retail from a retailer upon which no Retailer's Occupation Tax was paid. The Service Occupation Tax is imposed upon the privilege of engaging in service businesses and is measured by the selling price of tangible personal property transferred as an incident to providing a service. The Service Use Tax is imposed upon the privilege of using or consuming tangible personal property tranferred as an incident to the provision of a service. An example would be a printer of business cards. The printer owes Service Occupation Tax on the value of the paper and ink transferred to the customer in the form of printed business cards. The serviceperson may satisfy this tax by paying Use Tax to his supplier of paper and ink or, alternatively, may charge Service Use Tax to the purchaser of the business cards and remit the amount collected as Service Occupation Tax on the servicepersons tax return. The service itself, however, is not subject to tax. Official language(s) English[1] Capital Springfield Largest city Chicago Largest metro area Chicago Metropolitan Area Area  Ranked 25th  - Total 57,918 sq mi (140,998 km²)  - Width 210 miles (340 km)  - Length 390 miles (629 km)  - % water 4. ...


A vast array of additional local taxes are also imposed. Local taxes include Home Rule Municipal Retailer's Occupation Tax, Home Rule County Retailer's Occupation Tax, Chicago Home Rule Use Tax (Chicago is the only city in Illinois authorized to impose a use tax), and various water, motor fuel, transportation and park district taxes. The combined tax rate in Illinois therefore varies from the State minimum of 6.25% to a current high of 9.25%.


Grocery, drugs, and medical appliances have sales tax of 1%. Newspapers and magazines are exempt from sales tax. Illinois' system is exceptionally complicated, and is detailed on their website.[27]


The city of Chicago has one of the highest sales tax in the country. It is also one of the most complex. 9% is levied on all non-perishable goods purchased, while 2% is levied on grocery items, drugs, and medical appliances. There is an additional 1% tax on food purchases in the downtown area (roughly to North Avenue on the north, Halsted on the west & Roosevelt on the south & Lake Michigan on the east). Car rentals in the city are taxed at 18%. Hotel rooms are taxed at 15.4%. Soft drinks are taxed at 12%.


In October 2007, a 10 cent per-bottle tax was proposed for bottled water as a potential source of additional revenue to help balance government budget deficits. The proposal was recently reduced to only a 5 cent per-bottle tax. Also, new alcohol tax increases in Chicago are being debated, such as a 7 cent tax increase on six-pack of beer, a 6 cent increase on a bottle of wine depending on alcohol content, and 22 cents on a liter of spirits. http://www.chicagotribune.com/news/local/chi-council06nov06,1,5938546.story


Indiana

Indiana has a 6% state sales tax. Untaxed retail items include medications, water, ice and unprepared, raw staple foods or fruit juices. For other uses, see Indiana (disambiguation). ...


Iowa

Iowa has a 5% state sales tax. Some cities, and the unincorporated areas of some counties, impose local option sales taxes of up to 1% each, bringing the total to as much as 7%. The Iowa Department of Revenue provides information about local option sales taxes,[28] including sales tax rate lookup.[29] Official language(s) English Capital Des Moines Largest city Des Moines Area  Ranked 26th  - Total 56,272 sq mi (145,743 km²)  - Width 310 miles (500 km)  - Length 199 miles (320 km)  - % water 0. ...


Kansas

Kansas has a 5.3% state sales tax. More than 700 jurisdictions within the state (cities, counties, and special districts) may impose additional taxes. For example, in the capital city of Topeka, retailers must collect 5.3% for the state, 1.15% for Shawnee County, and 1% for the city, for a total rate of 7.45%. As of Feb 2007, the highest rate was 8.65%, in the Roeland Park Transportation District. Official language(s) English[2] Capital Topeka Largest city Wichita Area  Ranked 15th  - Total 82,277 sq mi (213,096 km²)  - Width 211 miles (340 km)  - Length 417 miles (645 km)  - % water 0. ... This article is about the state capital of Kansas. ... Shawnee County (standard abbreviation: SN) is a county located in the state of Kansas. ... Roeland Park is a city located in Johnson County, Kansas. ...


Kentucky

Kentucky has a 6% state sales tax. Alcohol and most staple grocery foods are exempt. Official language(s) English[1] Capital Frankfort Largest city Louisville Area  Ranked 37th  - Total 40,444 sq mi (104,749 km²)  - Width 140 miles (225 km)  - Length 379 miles (610 km)  - % water 1. ...


Louisiana

Louisiana has a 4% state sales tax, 3.97% to sales tax and .03% to Louisiana tourism district.[30] There are also taxes on the parish level (parishes are what other states call counties) and some on the city levels. Louisiana also bids out sales tax audits to private companies, with many being paid on a percentage collected basis. This article is about the U.S. State. ...


Maine

Maine has a 5% general, service provider and use tax. The tax on lodging and prepared food is 7% and short term auto rental is 10%. These are all generally known as "sales tax". Official language(s) None (English and French de facto) Capital Augusta Largest city Portland Area  Ranked 39th  - Total 33,414 sq mi (86,542 km²)  - Width 210 miles (338 km)  - Length 320 miles (515 km)  - % water 13. ...


Maryland

Maryland has a 5% state sales and use tax with exceptions for medicine, residential energy, and most non-prepared foods. Currently, many services (ex. auto repair labor, haircuts, accounting) are not taxed; the legislature considered extending the tax to those services as well although now it appears this will not occur. Official language(s) None (English, de facto) Capital Annapolis Largest city Baltimore Largest metro area Baltimore-Washington Metropolitan Area Area  Ranked 42nd  - Total 12,407 sq mi (32,133 km²)  - Width 101 miles (145 km)  - Length 249 miles (400 km)  - % water 21  - Latitude 37° 53′ N to 39° 43′ N...


It is likely the sales tax will rise to 6% in 2008, but will not be extended to goods and services not already covered.


Massachusetts

Massachusetts has a 5% sales tax, replete with numerous exceptions including (among other things): "food products" (but excluding prepared meals); residential water, gas, electric services; returnable containers, clothing and footwear up to $175 (for clothing over $175, tax is due only on the amount over $175 per item[31]); prescription medicines, prostheses and medical appliances or services; publications for use in education or religious worship; poultry and livestock, as well as their feed; fruit and vegetable stock for generating food for humans; tools, machinery, parts, etc., for use in agriculture; cloth or other materials used for making for clothing; residential heat pump, solar or wind power system; items purchasable with federal food stamps; the American Flag; etc. A recently enacted change (2006) now taxes computer software that is downloaded for use in Massachusetts, whereas previously this was viewed as a non-taxed "service".[32] This article is about the U.S. state. ...


In 2004, 2005, 2006, and 2007 the State Government has enacted one-time tax holidays suspending the sales tax for 1-2 days in August. In 2007, the days were August 11-12.


Michigan

Michigan has a 6% sales tax. Michigan has a use tax of 6%, which is a tax that is applied to items brought into Michigan but not bought there, and on rentals in some situations, and is supposed to be paid when filing income tax.[33] A service tax was approved in September 2007, allowing certain services to be tax. There is no local sales tax in Michigan with the exception of Mackinaw City. Food, periodicals[34], and prescription drugs are not taxed. Michigan also has recently introduced a business tax called the Michigan Business Tax (MBT) which replaces the Single Business Tax (SBT).[35] Official language(s) None (English, de-facto) Capital Lansing Largest city Detroit Largest metro area Metro Detroit Area  Ranked 11th  - Total 97,990 sq mi (253,793 km²)  - Width 239 miles (385 km)  - Length 491 miles (790 km)  - % water 41. ...


Minnesota

Minnesota has a 6.5% state sales tax. Food (not including prepared food, some beverages such as soda, and other items such as candy) and Clothing are exempt from this tax. Municipalities may be allowed by the State Legislature to institute local option taxes. Current local option taxes include a "Lodging" tax in Duluth(3%), Minneapolis(3%), and Rochester(4%), as well as served "Food and Beverage" tax in Duluth(2.25%). An additional 0.5% is imposed in St. Paul, bringing the total sales tax to 7%. An additional 0.15% is imposed Hennepin County to finance a new Minnesota Twins stadium, in addition to 0.5% imposed in Minneapolis, bringing the total rate in the city of Minneapolis to 7.15% and 6.65% in the rest of Hennepin County; while construction has begun on the stadium, legal proceedings are continuing as of September 2007 on the value of the stadium site. An additional 1% sales tax is imposed in Duluth, bringing the total to 7.5%. Alcohol has a 9% sales tax statewide (6.5% sales tax, plus 2.5% gross receipts tax) not including any applicable local taxes. Capital Saint Paul Largest city Minneapolis Area  Ranked 12th  - Total 87,014 sq mi (225,365 km²)  - Width 250 miles (400 km)  - Length 400 miles (645 km)  - % water 8. ... Hennepin County is a county located in the U.S. state of Minnesota, named in honor of the 17th-century French explorer Father Louis Hennepin. ... Major league affiliations American League (1901–present) Central Division (1994–present) Current uniform Retired Numbers 3, 6, 14, 29, 34, 42 Name Minnesota Twins (1961–present) Washington Nationals/Senators (1901-1960) Other nicknames The Twinkies Ballpark Hubert H. Humphrey Metrodome 1982-present Metropolitan Stadium (1961-1981) Griffith Stadium (1911-1960...


Mississippi

Mississippi has a 7% state sales tax. Cities and towns may implement an additional tourism tax on restaurant and hotel sales. The city of Tupelo has a 0.25% tax in addition to other taxes. This article is about the U.S. state. ...


Missouri

Missouri has a 4.225% state sales & use tax rate. The state sales tax rate on certain foods is 1.225%. Counties, cities, and special taxing districts may impose additional sales & use taxes. Official language(s) English Capital Jefferson City Largest city Kansas City Largest metro area St Louis[1] Area  Ranked 21st  - Total 69,709 sq mi (180,693 km²)  - Width 240 miles (385 km)  - Length 300 miles (480 km)  - % water 1. ...


Transportation Development Districts and Museum Districts may impose sales tax (but not use tax) up to 1%, in addition to all other sales taxes. However, the Missouri Department of Revenue does not administer sales tax for these districts, nor does it publish their sales tax rates. As of August 2007, there is no public, comprehensive and complete list of these districts, their locations, and the sales tax rates they impose.


As of November, 2007, Missouri has the lowest cigarette excise tax in America, at 17 cents per pack. Two unlit filtered cigarettes. ...        Look up Excise tax in the United States in Wiktionary, the free dictionary. ...


Montana

Montana does not have a state sales tax but some municipalities which are big tourist destinations have a small sales tax such as Whitefish, Red Lodge, Big Sky, and West Yellowstone. Official language(s) English Capital Helena Largest city Billings Area  Ranked 4th  - Total 147,165 sq mi (381,156 km²)  - Width 255 miles (410 km)  - Length 630 miles (1,015 km)  - % water 1  - Latitude 44°26N to 49°N  - Longitude 104°2W to 116°2W Population  Ranked... View from top of Big Mountain, near Whitefish, in winter Whitefish is a city located in Flathead County, Montana. ... Main Street, Red Lodge, Montana, July 2000 Red Lodge is a city in Carbon County, Montana, United States. ... Big Sky is a census-designated place (CDP) in Montana, United States. ... West Yellowstone is a town located in Gallatin County, Montana. ...


Nebraska

Nebraska has a 5.5% state sales tax. Municipalities have the option of imposing an additional sales tax of up to 1.5%. Specific tax rates per counties are available on the web.[36] Official language(s) English Capital Lincoln Largest city Omaha Largest metro area Omaha Area  Ranked 16th  - Total 77,421 sq mi (200,520 km²)  - Width 210 miles (340 km)  - Length 430 miles (690 km)  - % water 0. ...


Nevada

Nevada's state sales tax is 6.5%. Sales tax in the Las Vegas area is 7.75% as of October 1, 2005. The added 1.25% will fund new police officers. For travelers to Las Vegas, note that the lodging tax rate in unincorporated Clark County, which includes the Las Vegas Strip, is 9%. Within the boundaries of the City of Las Vegas, the lodging tax rate is 11%. This article is about the U.S. State of Nevada. ... For further information, see Las Vegas metropolitan area and Las Vegas Strip. ... is the 274th day of the year (275th in leap years) in the Gregorian calendar. ... Year 2005 (MMV) was a common year starting on Saturday (link displays full calendar) of the Gregorian calendar. ... The south end of The Strip; approximately one third of the entire Strip is represented here. ...


New Hampshire

New Hampshire is one of only five states that do not impose any form of general sales tax on the sale or use of tangible personal property within the state. New Hampshire does, however, levy a tax on meals, room occupancies, motor vehicle rentals, cigarettes, beer, wine, gasoline, and use of electricity (55 cents per megawatt-hour) and phone services (7 percent). A transfer tax is levied on real estate sales, currently 0.15 percent. Official language(s) English Capital Concord Largest city Manchester Area  Ranked 46th  - Total 9,350 sq mi (24,217 km²)  - Width 68 miles (110 km)  - Length 190 miles (305 km)  - % water 4. ...


In New Hampshire, any food or beverage that is prepared and served by a "restaurant," whether served for consumption on or off the restaurant premises, is considered to be a meal. Excluded from the tax is any food and beverage that is wholly packaged off the premises and sold in the original package, such as chips, candy, soda or fruit beverages in sealed containers, and frozen novelties. Catered or delivered meals or party platters are taxable, as are charges for any service or items related to preparing or serving the food (plates, ovens, etc). Restaurants include most places where you can buy any food. There are several other exceptions. For example, meals served or furnished on the premises of a religious or charitable nonprofit organization are not taxable, nor are bakery products sold in quantity of 6 or more servings, or a whole pie, cake, or loaf of bread with multiple servings.


The New Hampshire meals and rooms tax rate is 8% on any amount more than 35 cents (including any alcohol). The rooms tax is imposed on any occupancy in a hotel, house, apartment, dormitory, camp, cottage or any similar establishment offering sleeping accommodations in the State of New Hampshire, for any rental less than 185 days, not including bare campsites without shelter. The tax rate is currently 8% of the rent for each occupancy. A motor vehicle rental tax is imposed under the meals and room tax classification at a rate of 8% on the gross rental receipts of each rental, but not including separately itemized fuel, insurance or damage charges.


Gasoline tax is 20.6 cents per gallon. Cigarettes: $1.08 per pack. Beer: 30 cents per gallon.

See also tax-free shopping.

Tax-free shopping refers to a type of marketing promotion wherein customers with access from a sales taxed jurisdiction are enticed to make tax free purchases, notwithstanding the legal requirement to pay the equivalent (compensatory) use tax when they return home. ...

New Jersey

New Jersey has a 7% state sales tax. This is split as 3.5% for the State, and 3.5% for the municipality. All of the sales tax does not go to state. In Urban Enterprise Zones, the State portion of the sales tax is waived to encourage economic development, resulting in an effective tax rate of 3.5%. A full list of Urban Enterprise Zones is available on the State of New Jersey Web site.[3] This article is about the U.S. state. ...


New Jersey does not charge sales tax on unprepared food, household paper products, medicine, and clothing.


New Jersey does not charge sales tax on gasoline, but gasoline is subject to a $0.145/gallon excise tax.        Look up Excise tax in the United States in Wiktionary, the free dictionary. ...


Sales of clothing and accessories that are made of fur from the hide or pelt of an animal that is valued at $500 or more are subject to a 6% Fur Clothing Gross Receipts Tax.


New Mexico

New Mexico does not technically have a sales tax, but it has a 7% statewide gross receipts tax which is applied on typically everything including sales of goods and services, but not sales of food for offsite consumption. Capital Santa Fe Largest city Albuquerque Largest metro area Albuquerque metropolitan area Area  Ranked 5th  - Total 121,665 sq mi (315,194 km²)  - Width 342 miles (550 km)  - Length 370 miles (595 km)  - % water 0. ...


The state does not prohibit retailers from collecting this tax directly from the consumer, so the gross receipts tax is commonly just passed on from the retailer to the consumer as if it were a sales tax.


New York

New York has a 4% state sales tax. All counties and some cities add local taxes ranging from 3% to 5.5%. The combined sales tax in Utica, New York, for example, is 9%. In New York City, total sales tax is 8.375%, which includes 0.375% charged for the benefit of the Metropolitan Transportation Authority (New York). As of January 4, 2006, New York State has again eliminated sales tax on all clothing and shoes up to $110.00 per item. Most counties and cities have not eliminated their local sales taxes on clothing and shoes. There are however, 11 counties and 5 cities (most notably New York City) that have done so. The counties where the year-round exemption will apply include: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Madison (outside the City of Oneida), Rensselaer, Tioga, Broome, and Wayne. The cities where the year-round exemption will apply include: Gloversville, New York City, Norwich, Olean, Binghamton, and Sherrill. This article is about the state. ... Utica, New York is a city in the State of New York and the county seat of Oneida County. ... New York, New York and NYC redirect here. ... The Metropolitan Transportation Authority (MTA) is a public benefit corporation responsible for public transportation in the State of New York. ...


When products are sold and shipped within New York State, the retailer must charge the tax amount appropriate to the locality where the goods are shipped, and in addition, must also charge the appropriate tax on the cost of shipping and handling.


North Carolina

North Carolina has a state-levied sales tax of 4.25%, effective December 1, 2006, with most counties adding an additional 2.5% tax, for a total tax of 6.75%. Mecklenburg County levies an additional 0.5% tax, for a total tax of 7.25%. The state sales tax rate was slated to decrease to 4% on July 1, 2007, for a total tax rate of 6.5% in most counties. However, as a result of ongoing budget problems, the General Assembly voted to permanently adopt the higher tax rate. Official language(s) English Capital Raleigh Largest city Charlotte Largest metro area Charlotte metro area Area  Ranked 28th  - Total 53,865 sq mi (139,509 km²)  - Width 150 miles (240 km)  - Length 560[1] miles (900 km)  - % water 9. ... Mecklenburg County is a county located in the U.S. state of North Carolina. ...


Before December 1, 2006, the combined total rate in most counties was 7%. In addition, there is a 30.2¢ tax per gallon on gas, a 35¢ tax per pack of cigarettes, a 79¢ tax per gallon on wine, and a 53¢ tax per gallon on beer. Most non-prepared food purchases are taxed at a reduced rate of 2%. Candy, soft drinks, and prepared foods are taxed at the full combined 6.75% rate, with some counties levying an additional 1% tax on prepared foods. In order to benefit back-to-school shoppers, there is a sales tax holiday that exempts certain items of tangible personal property sold between the first Friday in August and the following Sunday. Petrol redirects here. ... It has been suggested that Tax free weekend be merged into this article or section. ...


North Dakota

North Dakota has a 5% state sales tax. Sales Tax in North Dakota varies depending on the category. (5%, 7%, 3% and 2%) http://www.nd.gov/tax/salesanduse/ Official language(s) English Capital Bismarck Largest city Fargo Area  Ranked 19th  - Total 70,762 sq mi (183,272 km²)  - Width 210 miles (340 km)  - Length 340 miles (545 km)  - % water 2. ...


Ohio

Ohio has a 6.0% state sales tax. Counties may levy a permissive sales tax of from 1/4% up to 2% and transit authorities, mass transit districts usually centered on one primary county, may levy a sales tax of from 1/4% up to 2%. Tax increments may not be less than 1/4%, and the total tax rate, including the state rate, may not exceed 8.5%. County permissive taxes may be levied by emergency resolution of the county boards of commissioners. Transit authority taxes must and county permissive taxes may be levied by a vote of the electors of the district or county. Shipping and handling charges are considered part of the retail price and are also taxable. Ohio also has a gross receipts tax called the Commercial Activity Tax (CAT) that is applicable only to businesses but shares some similarities to a sales tax. Official language(s) English de facto Capital Columbus Largest city Columbus Largest metro area Greater Cleveland Area  Ranked 34th  - Total 44,825 sq mi (116,096 km²)  - Width 220 miles (355 km)  - Length 220 miles (355 km)  - % water 8. ... A gross receipts tax, sometimes refered to as a gross excise tax, is a tax on the total gross revenues of a company, regardless of their source. ...


Oklahoma

Oklahoma has a 4.5% sales tax rate. City and county sales tax rates range from 0% to 5%, [37] to amount to a total sales tax of up to (a maximum of) 9.5 %. For example, the city of Tulsa currently has a sales tax rate of 8.517%[38] Official language(s) None Capital Oklahoma City Largest city Oklahoma City Largest metro area Oklahoma City metro area Area  Ranked 20th  - Total 69,898 sq mi (181,196 km²)  - Width 230 miles (370 km)  - Length 298 miles (480 km)  - % water 1. ... Downtown Tulsa Tulsa is the second-largest city in Oklahoma. ...


Oregon

Oregon has no statewide sales tax, although local municipalities may impose sales taxes if they so choose. The city of Ashland, for example, charges a 5% sales tax on prepared food. Several Oregon communities assess sales taxes on lodging. Official language(s) (none)[1] Capital Salem Largest city Portland Area  Ranked 9th  - Total 98,466 sq mi (255,026 km²)  - Width 260 miles (420 km)  - Length 360 miles (580 km)  - % water 2. ... Coordinates: Country United States State Oregon County Jackson Settled 1852 Government  - Mayor John Morrison Area  - City  6. ...


Pennsylvania

Pennsylvania has a 6% sales tax rate. Allegheny County and Philadelphia County have total sales tax rates of 7%. Food (not-ready-to-eat), most clothing and footwear, medication, funeral expenses and prescription drugs are among the items exempt.[39] Capital Harrisburg Largest city Philadelphia Largest metro area Delaware Valley Area  Ranked 33rd  - Total 46,055 sq mi (119,283 km²)  - Width 280 miles (455 km)  - Length 160 miles (255 km)  - % water 2. ... Pittsburgh skyline The Allegheny County Courthouse Allegheny County is a county located in the U.S. state of Pennsylvania. ... Philadelphia County is a county located in the U.S. State of Pennsylvania. ... Clothing protects the vulnerable nude human body from the extremes of weather, other features of our environment, and for safety reasons. ... High-heeled shoe Footwear consists of garments worn on the feet. ... This article does not cite any references or sources. ... A prescription drug is a licensed medicine that is regulated by legislation to require a prescription before it can be obtained. ...


Puerto Rico

Puerto Rico has a 5.5% commonwealth sales tax that applies to both products and services with few exemptions (including items such as unprocessed foods, prescription medicines and business-to-business services). Additionally, municipalities have a city sales tax of 1.5% for a total of 7%. So, the total taxation is 7% for all of Puerto Rico. Some items that are exempt from commonwealth state tax, specifically unprocessed foods, may still be subject to the city sales tax in the municipalities. The Government of Puerto Rico is a commonwealth within the United States consisting of a national and state government and 78 administrative sub-divisions called municipalities. ...


Rhode Island

Rhode Island has a state sales tax of 7%. The rate was raised from 1% to 6% as a temporary measure in the 1970s, but has not since been lowered. This article is about the U.S. State. ...


Rhode Island raised its sales tax from 6% to 7% in the early 1990s to pay for the bailout of the state's failed credit unions. The change was initially proposed as a temporary measure, but was later made permanent.


Local taxes may also apply, such as Cranston's 1% restaurant tax. Country State County Providence Government  - Mayor Michael Napolitano Area  - City 29. ...


Many items are exempt from the state sales tax, eg. food, prescription drugs, clothing and footwear, newspapers, coffins, and original artwork.[40]


South Carolina

South Carolina has a 6% state sales tax (7% for accommodations), but counties and some cities may impose an additional 1% or 2% sales tax. As of mid-2005, 35 of 46 counties do so. Restaurants may also charge an extra 1-2% tax on prepared food (fast food or take-out) in some places. There is a cap of $300 on sales tax for most vehicles. Official language(s) English Capital Columbia Largest city Columbia Largest metro area Columbia Area  Ranked 40th  - Total 34,726 sq mi (82,965 km²)  - Width 200 miles (320 km)  - Length 260 miles (420 km)  - % water 6  - Latitude 32° 2′ N to 35° 13′ N  - Longitude 78° 32′ W to 83...


South Dakota

South Dakota has a 4% state sales tax, plus any additional local taxes. Official language(s) English Capital Pierre Largest city Sioux Falls Area  Ranked 17th  - Total 77,116[1] sq mi (199,905 km²)  - Width 210 miles (340 km)  - Length 380 miles (610 km)  - % water 1. ...


Tennessee

Tennessee charges 6% sales tax on groceries, and 7% on other items. Counties also tax up to 2.75% in increments of 0.25% — most do so around 2.25%. If a county does not charge the maximum, its cities can charge and keep all or part of the remainder. Several cities are in more than one county, but none charge a city tax, thus paying only the county taxes.[41][42] Official language(s) English Capital Nashville Largest city Memphis Largest metro area Nashville Metropolitan Area Area  Ranked 36th  - Total 42,169 sq mi (109,247 km²)  - Width 120 miles (195 km)  - Length 440 miles (710 km)  - % water 2. ... In mathematics, the result of the division of two integers usually cannot be expressed with an integer quotient, unless a remainder —an amount left over— is also acknowledged. ...


There is local controversy around Tennessee's sales tax, particularly on food. Opponents argue the tax is regressive as lower income families spend more of their income on taxable items. They also argue that the tax encourages shoppers to purchase online or in neighboring states. They believe that the state would be better served with a lower sales tax combined with an income tax.[43] Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        A regressive tax is a tax imposed so that the tax...


Texas

The Texas state sales and use tax rate is 6.25%, but local taxing jurisdictions (cities, counties, special purpose districts, and transit authorities) may also impose sales and use taxes up to 2% for a total of 8.25%.[44] Medicine, produce, eggs, meats, bakery products, and others are exempt from tax.[45] In May 2006, Texas imposed a 1% tax on the gross receipts of businesses (retailers pay a .5 percent rate), but exempts sole proprietorships and general partnerships.[46] Official language(s) No official language See languages of Texas Capital Austin Largest city Houston Largest metro area Dallas–Fort Worth–Arlington Area  Ranked 2nd  - Total 261,797 sq mi (678,051 km²)  - Width 773 miles (1,244 km)  - Length 790 miles (1,270 km)  - % water 2. ... Year 2006 (MMVI) was a common year starting on Sunday of the Gregorian calendar. ... A gross receipts tax, sometimes refered to as a gross excise tax, is a tax on the total gross revenues of a company, regardless of their source. ...


Utah

Utah has a 4.75% state sales tax. Additionally, local taxing authorities can impose their own sales tax. Currently the majority of Utah's aggregate sales taxes are in the range of 5.5% - 7.0%.[47] This article is about the U.S. state. ...


Vermont

Vermont has a 6% state sales tax. Purchases of clothing and footwear are not taxed. 10% rooms, meals and alcohol tax. The City of Rutland adds 1% local sales tax on rooms, meals and alcohol. The towns of Williston, Manchester, Burlington and Stratton add a 1% local optional sales tax.[48] This article is about the U.S. state. ... Rutland is a city in Rutland County, Vermont, in the United States. ... Williston, Vermont Williston is a town in Chittenden County, Vermont, United States. ... Manchester, Vermont Manchester is a town in, and one of two shire towns of, Bennington County, Vermont, United States. ... Burlington is the largest city in the U.S. state of Vermont and is the shire town of Chittenden County, Vermont. ... Stratton, Vermont Stratton is a town located in Windham County, Vermont. ...


Virginia

Virginia has a general sales tax rate is 5% (4% state tax and 1% local tax). Eligible food items are taxed 2.5% (1.5% state tax and 1% local tax).[49] Cities and counties may also charge an additional "Food and Beverage Tax" on restaurant meals.[50] This article is about the U.S. state. ...


Washington

Washington has a 6.5% statewide sales tax. As of 31st October 2007, sales tax is not applied on most food items and prescription medications (not including over-the-counter medications). Individual counties, municipalities and regional transit authorities are entitled to collect a sales tax, which vary from 0.7% to 2.4%. In the City of Seattle, and neighboring municipalities in the same county, the King County Food & Beverage tax adds an additional .5% to food and beverages purchased in bars, taverns and restaurants resulting in an effective tax rate of 9.4% (8.9% on all other items).[51] Additionally, the sale or lease of motor vehicles for use on the road incur an additional 0.3% tax, rental of a car for less than 30 days has an additional state/local tax of 8.9%.[51] When renting a car for less than 30 days in Seattle, the total sales tax is 18.6%. When staying at hotel (60+ rooms capacity) in Seattle, the sales tax is 15.6%. Residents of Alaska, Colorado, Delaware, Montana, New Hampshire, Oregon, American Samoa, Guam, Northern Mariana Islands, Puerto Rico, the U.S. Virgin Islands, Alberta, New Brunswick, Newfoundland and Labrador, Nova Scotia, Northwest Territories, Nunavut, Quebec, and the Yukon Territory are exempt from sales tax on purchases of tangible personal property for use outside the state.[52] Washington also has a Gross receipts tax called the Business and Occupations Tax (B&O). For the capital city of the United States, see Washington, D.C.. For other uses, see Washington (disambiguation). ... For other uses, see Alaska (disambiguation). ... Official language(s) English Capital Denver Largest city Denver Largest metro area Denver-Aurora Metro Area Area  Ranked 8th  - Total 104,185 sq mi (269,837 km²)  - Width 280 miles (451 km)  - Length 380 miles (612 km)  - % water 0. ... This article is about the U.S. State of Delaware. ... Official language(s) English Capital Helena Largest city Billings Area  Ranked 4th  - Total 147,165 sq mi (381,156 km²)  - Width 255 miles (410 km)  - Length 630 miles (1,015 km)  - % water 1  - Latitude 44°26N to 49°N  - Longitude 104°2W to 116°2W Population  Ranked... Official language(s) English Capital Concord Largest city Manchester Area  Ranked 46th  - Total 9,350 sq mi (24,217 km²)  - Width 68 miles (110 km)  - Length 190 miles (305 km)  - % water 4. ... Official language(s) (none)[1] Capital Salem Largest city Portland Area  Ranked 9th  - Total 98,466 sq mi (255,026 km²)  - Width 260 miles (420 km)  - Length 360 miles (580 km)  - % water 2. ... For other uses, see Alberta (disambiguation). ... This article is about the Canadian province. ... This article is about the Canadian province of Newfoundland and Labrador. ... Motto: Munit Haec et Altera Vincit(Latin) One defends and the other conquers Capital Halifax Largest city Halifax Regional Municipality Official languages English, Canadian Gaelic Government - Lieutenant-Governor Mayann E. Francis - Premier Rodney MacDonald (PC) Federal representation in Canadian Parliament - House seats 11 - Senate seats 10 Confederation July 1, 1867... For the former United States territory, see Northwest Territory. ... For the Canadian federal electoral district, see Nunavut (electoral district). ... This article is about the Canadian province. ... Motto: none Other Canadian provinces and territories Capital Whitehorse Largest city Whitehorse Commissioner Jack Cable Premier Dennis Fentie (Yukon Party) Area 482,443 km² (9th)  - Land 474,391 km²  - Water 8,052 km² (1. ... Personal property is a type of property. ... A gross receipts tax, sometimes refered to as a gross excise tax, is a tax on the total gross revenues of a company, regardless of their source. ...


Also, the seller of a house pays excise taxes on the full sale price. The amount of the varies by county. In King and Snohomish counties, it is upto 1.78%. For example, selling a house for $500K will cost you $8900 in taxes.


Beginning July 1, 2008, Washington will stop charging an origin-based sales tax, and start charging a destination-based sales tax. This change only applies to transactions beginning and ending within state lines and does not apply to other states.[51]


The sales tax rates vary from city to city, even within the same county.


West Virginia

West Virginia has a 6% state sales tax. Effective January 1, 2006, the sales tax on food was lowered to 5%, and on July 1, 2007, it was lowered further to 4%. However, the reduced rate of tax does not apply to sales, purchases and uses by consumers of prepared food. Prescription drugs are not subject to sales tax. Credit is allowed for sales or use taxes paid to another state with respect to the purchase. Official language(s) English Capital Charleston Largest city Charleston Largest metro area Charleston metro area Area  Ranked 41st  - Total 24,244 sq mi (62,809 km²)  - Width 130 miles (210 km)  - Length 240 miles (385 km)  - % water 0. ... is the 1st day of the year in the Gregorian calendar. ... Year 2006 (MMVI) was a common year starting on Sunday of the Gregorian calendar. ... is the 182nd day of the year (183rd in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ...


An individual who titles a motor vehicle with the West Virginia Division of Motor Vehicles must pay a $5.00 title fee and a 5 percent title privilege tax (rather than the 6 percent sales tax). For vehicles purchased new by West Virginia residents, the measure of this tax is the net sales price of the vehicle. For used vehicles, and for vehicles previously titled in other states, the tax is measured by the National Automobile Dealers Association book value of the vehicle at the time of registration. No credit is issued for any taxes paid to another state. Trailers, motorboats, all-terrain vehicles and snowmobiles are also subject to this tax.[53] As of June 7, 2007, new residents of West Virginia no longer have to pay the 5 percent title privilege tax on vehicles, as long as the vehicles were validly titled to the same owner outside the state.[54]


Wisconsin

Wisconsin has a 5.0% state sales tax, with most of the 72 counties charging an extra 0.5% "County Tax". Five counties (Milwaukee, Ozaukee, Racine, Washington, Waukesha) have a 0.1% tax that funds the building of Miller Park in Milwaukee. Brown County (Green Bay) has a 0.5% tax for the reconstruction of Lambeau Field. Prescriptions, most non-prepared foods (including meat and dairy) are exempt, however over-the-counter medications are not.[55] Official language(s) None Capital Madison Largest city Milwaukee Largest metro area Greater Milwaukee Area  Ranked 23rd  - Total 65,498 sq mi (169,790 km²)  - Width 260 miles (420 km)  - Length 310 miles (500 km)  - % water 17  - Latitude 42° 30′ N to 47° 05′ N  - Longitude 86° 46′ W to... Milwaukee County is a county in the U.S. state of Wisconsin. ... Ozaukee County is a county located in the state of Wisconsin. ... Racine County is a county located in the state of Wisconsin. ... Washington County is a county in the U.S. state of Wisconsin. ... Waukesha County is a county located in the state of Wisconsin. ... Miller Park is a baseball stadium located in Milwaukee, Wisconsin. ... For other places with the same name, see Milwaukee (disambiguation). ... Brown County is a county located in the state of Wisconsin. ... Green Bay is the county seat of Brown County in the U.S. state of Wisconsin. ... Lambeau Field is an outdoor football stadium in Green Bay, Wisconsin, the home of the NFLs Green Bay Packers. ...


Wyoming

Wyoming has a 4% state sales tax, with counties adding an additional 0% to 2%, resulting in a maximum rate of 6%. In addition, resort district areas have the option to impose an additional 1% tax. Food for domestic home consumption is exempt from sales tax. Official language(s) English Capital Cheyenne Largest city Cheyenne Area  Ranked 10th  - Total 97,818 sq mi (253,348 km²)  - Width 280 miles (450 km)  - Length 360 miles (580 km)  - % water 0. ...


See also

A gross receipts tax, sometimes refered to as a gross excise tax, is a tax on the total gross revenues of a company, regardless of their source. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        The federal government of the United States imposes a progressive tax on the taxable income of individuals, corporations, trusts, decedents estates, and certain bankruptcy estates. ... A sales tax is a consumption tax charged at the point of purchase for certain goods and services. ... States with no state income tax are in red, states taxing only dividend and interest income are in yellow Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        State income tax is an income tax in the United States that is levied by each... State tax levels indicate both the tax burden and the services a state can afford to provide residents. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        A use tax is a type of excise tax levied in the United States. ... Taxation in the United States is a complex system which may involve payment to at least four different levels of government. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        US State Nonresident withholding Tax is a tax of individuals or entities that do not live within the state. ...

Notes

  1. ^ http://www.ador.state.al.us/salestax/staterates.html
  2. ^ http://www.bankrate.com/brm/itax/edit/state/profiles/state_tax_Aka.asp
  3. ^ http://www.toolkit.cch.com/text/P07_4539.asp
  4. ^ Arizona Revised Statutes (A.R.S.) § 42-5008
  5. ^ Arizona Administrative Code R15-5-2202
  6. ^ 2006 Ariz. Sess. Laws ch. 354
  7. ^ A.R.S. § 42-5010
  8. ^ Current TPT Rate Tables, Ariz. Dep't of Revenue
  9. ^ A.R.S. § 42-5075
  10. ^ http://www.boe.ca.gov/news/sp111500att.htm
  11. ^ California Board of Equalization
  12. ^ California Publication 71
  13. ^ http://www.boe.ca.gov/sutax/sutexempt.htm
  14. ^ California Publication 61
  15. ^ California Board of Equalization Online Tax Rates
  16. ^ http://www.boe.ca.gov/pdf/reg1802.pdf
  17. ^ http://www.ppic.org/content/pubs/R_799PLR.pdf
  18. ^ http://www.ct.gov/drs/cwp/view.asp?a=1477&Q=269920&drsPNavCtr=|40829|
  19. ^ http://www.ct.gov/drs/cwp/view.asp?a=1514&q=268846
  20. ^ SN 93(7) 1993 Legislation Affecting the Sales and Use Taxes, the Tourism Fund Surcharge and the Tire Fee, State of Connecticut Department of Revenue Services
  21. ^ http://cfo.dc.gov/cfo/cwp/view,a,1324,q,612629.asp
  22. ^ http://otr.cfo.dc.gov/otr/cwp/view,A,1329,Q,633881,otrNav_gid,1679,otrNav,%7C33288%7C.asp
  23. ^ http://www.myflorida.com/dor/taxes/sales_tax.html
  24. ^ http://www.myflorida.com/dor/taxes/discretionary.html
  25. ^ http://www.hawaii.gov/tax/csurchg/cs_announcement.pdf
  26. ^ http://tax.idaho.gov/answers_Sales_tax.htm#14
  27. ^ http://www.revenue.state.il.us/Publications/Sales/strrm/07012006/st25.pdf
  28. ^ http://www.state.ia.us/tax/educate/localoption.html
  29. ^ http://www.idrf.state.ia.us/salestaxlookup/
  30. ^ Louisiana Sales Tax, Louisiana Department of Revenue
  31. ^ [1]
  32. ^ MGL 64H s.6.
  33. ^ http://www.michigan.gov/treasury/0,1607,7-121-1748_1904_1989-5781--,00.html
  34. ^ http://egov.oakgov.com/econ/oakland_county/profile/taxes/sales_tax.pdf
  35. ^ http://www.michigan.gov/gov/0,1607,7-168--170481--,00.html
  36. ^ http://www.revenue.state.ne.us/question/newsales.htm
  37. ^ http://www.tax.ok.gov/salestax.html
  38. ^ http://www.notulsarivertax.com/index.htm
  39. ^ How do I know which items or services are subject to Pennsylvania Sales Tax?, Pennsylvania Department of Revenue
  40. ^ http://www.tax.state.ri.us/info/synopsis/2.htm
  41. ^ http://www.state.tn.us/revenue/tntaxes/salesanduse.htm
  42. ^ http://66.102.7.104/search?q=cache:lVXYljJ0gRsJ:www.state.tn.us/revenue/pubs/taxlist.pdf+&hl=en
  43. ^ http://www.yourtax.org/
  44. ^ http://www.window.state.tx.us/taxinfo/local/
  45. ^ Texas Taxes Publication
  46. ^ Dubay, Curtis S. (2006-05-19). Texas Implements Gross Receipts Tax. Tax Foundation. Retrieved on 2007-02-04.
  47. ^ Utah Sales and Use Tax Rates
  48. ^ Vermont department of taxes (2006),Streamlined Sales Tax.
  49. ^ http://www.tax.virginia.gov/site.cfm?alias=SalesUseTax#Retail VA Dept of Taxation
  50. ^ Code of Virginia § 58.1-3842
  51. ^ a b c Local Sales & Use Tax Rates & Changes, October 2007, Washington State Department of Revenue
  52. ^ http://dor.wa.gov/content/taxes/LocalSales_Use.aspx
  53. ^ http://www.state.wv.us/taxrev/taxdoc/tsd387.pdf
  54. ^ Vehicle License Information: New Residents. West Virginia Department of Transportation Division of Motor Vehicles. Retrieved on 2007-08-10.
  55. ^ Wisconsin Sales and Use Tax Treatment

Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 35th day of the year in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 222nd day of the year (223rd in leap years) in the Gregorian calendar. ...

References


  Results from FactBites:
 
sales tax: Definition and Much More from Answers.com (2476 words)
The general sales tax may be a manufacturers' excise tax, a retail sales tax paid by consumers, a "gross income" tax applied to sales of goods and provision of services, or a "gross sales" tax applied to all sales of manufacturers and merchants.
Sales taxes are considered by some as regressive, that is, low income people tend to pay a greater percentage of their income in sales tax than higher income people, because they tend to spend a higher percentage of their income on taxed items.
For example, sales tax in Chicago is 9%, consisting of 5% state, 2.25% city, 0.75% county and 1% regional transportation authority and that in Baton Rouge, Louisiana is 9%, consisting of 4% state and 5% local rate.
  More results at FactBites »

 
 

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