Sales taxes in the United States

5749:, 64 Ill. 2d 330, 356 NE2d 67 (1976), Illinois taxed purchases by restaurants of fast food containers, even though the food sold in the containers was later taxed. New York's courts have held similarly. Arizona courts have found that containers, napkins, etc., should be considered part of the cost of the meal, so that the restaurant paid no sales tax on their purchase. Arkansas and Nebraska courts have held that reactive chemicals and hot dog casings are not themselves in the final product and therefore their purchase by manufacturers is taxable. By contrast, New York and Washington courts have held that purchases of chemicals and fuels used in certain manufacturing exempt as ingredients. See Hellerstein 14.03 and 14.03. 5198:

with the first tax levied exclusively on retailers. The initial tax, passed in 1930, was progressive, but was replaced in 1934 with a 3 percent flat rate tax and then was eliminated in 1936. The current Kentucky sales tax was adopted in 1960. The Commerce Clearing House credits Mississippi with the first sales tax, in 1930. Forty-five states and the District of Columbia currently impose sales taxes (see Table 1). Twenty-four of the states first levied the tax during the 1930s, six in the 1940s, five in the 1950s, and eleven in the 1960s. Vermont was the most recent state to impose a sales tax, in 1969. Alaska, Delaware, Montana, New Hampshire, and Oregon do not levy general sales taxes.

3395:' sales and use tax scheme includes four major divisions: Retailers' 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 Retailers' Occupation Tax is imposed upon persons engaged in the business of selling tangible personal property to purchasers for use or consumption. It 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. Local governments may impose additional tax resulting in a combined rate that ranges from the State minimum of 6.25% to 9.00% as of May 2013. 4784:

sales tax rate in Washington, or if an out-of-state seller does not collect Washington sales tax, the resident must pay a use tax on all goods that will be used in Washington. Use tax must also be paid if a Washington resident purchases goods from a seller who is not authorized to collect sales tax or if personal property is acquired with the purchase of real property. Washington state does not typically pursue use tax collection for most purchases. However, in 2005, the Washington State Department of Revenue began to make a concerted effort to collect use tax on artworks acquired in other states.

478: 4410:(PLCB). The PLCB always charges sales tax directly to the purchasing entity. Therefore, if a consumer purchases alcohol in PLCB stores, the sales tax is assessed at the point of purchase, but if a consumer purchases alcohol at a licensed business (such as a bar or restaurant), the sales tax is not applied because it had already been paid when the business purchased the alcohol from the PLCB. The PLCB charges an additional 18% levy on liquor and wine, but this tax is always included in the price regardless of the purchasing location. Beer is subject to an excise of $ 0.08 per gallon. 3403:

property transferred 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 serviceperson's tax return. The service itself, however, is not subject to tax.

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obligations under the Retailers' Occupation Tax Act. Since the Use Tax rate is equivalent to the corresponding Retailers' Occupation Tax rate, the amount collected by the retailer matches the amount the retailer must submit to the Illinois Department of Revenue. The combination of these two taxes is what is commonly referred to as "sales tax". If the purchaser does not pay the Use Tax directly to a retailer (for instance, on an item purchased from an Internet seller), they must remit it directly to the Illinois Department of Revenue.

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school districts) may also impose sales and use taxes. However, the additional jurisdictions listed can only assess sales tax between themselves up to a maximum of 2% combined for all jurisdictions; thus, the sales tax rate on any taxable purchase cannot exceed 8.25%. Prepared food, such as restaurant food, is subject to the tax, but items such as medicines (prescription and over-the-counter), feminine hygiene and baby-related items (such as diapers and bottles), food, and food seeds, are not.

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services to be used in manufacturing, research & development, or teleproduction. Entity based exemptions are when the item or service is exempt solely because the purchaser falls into a category the state has granted an exempt status. Exempt entities could be government (federal, state or local), non-profit organizations, religious organizations, tribal governments, or foreign diplomats. Every state decides for themselves which use based and entity based exemption they will grant.

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transaction to determine if it is a taxable sale. Some courts have looked at the significance of the property in relation to the services provided. Where property is sold with an agreement to provide service (such as an extended warranty or service contract), the service agreement is generally treated as a separate sale if it can be purchased separately. Michigan and Colorado courts have adopted a more holistic approach, looking at various factors for a particular transaction.

4111:, a 45¢ 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 uniform county tax rate of 2%. Alcohol, electricity, and certain other goods are taxed at a "combined rate" of 7%, which includes both state tax and a 2.25% county tax. Candy, soft drinks, and prepared foods are taxed at the full combined 6.75-7.5% rate, with some counties levying an additional 1% tax on prepared foods. A 333: 11946: 364: 2919:

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.

380: 11966: 4712:. Food for home consumption as well as certain personal care items are taxed at a uniform 1% local tax as of 2023 after the state tax was eliminated. Cities and counties may also charge an additional "Food and Beverage Tax" on restaurant meals and prepared food sold at grocery stores (including ice cream packages smaller than 16 ounces), up to an additional 4% in counties and 6.5% in cities. Virginia also has a tax on alcohol of 11.5%. 11956: 5508:, "Grocery and Convenience Stores: Taxable and Nontaxable Sales", differentiates sales of individual sized packages of many foods. It states, "If your store has a dining area, collect sales tax on individual-sized packages of such items as chips … If your store doesn't have eating facilities, do not collect sales tax on chips …" Many other states have such distinctions, but details vary widely. 4672:

Hampton Roads region (Cities of Chesapeake, Franklin, Hampton, Newport News, Norfolk, Poquoson, Portsmouth, Suffolk, Virginia Beach, and Williamsburg; and Counties of Isle of Wight, James City, Southampton, and York), as well as Christiansburg, which currently has the highest meals tax in the United States at 12.8%. An additional 1% on top of the general state rate (totaling 6.3%) is applied in

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imposed on liquor sold for off premises consumption, 10% on restaurant meals (including carry-out) and rental cars, 18% on parking, and 14.5% on hotel accommodations. Portions of the hotel and restaurant meals tax rate are allocated to the Convention Center Fund. Groceries, prescription and non-prescription drugs, and residential utilities services are exempt from the district's sales tax.

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must pay a "reasonable estimate", defined as either 100% of the amount owed in the period (monthly or quarterly) for the prior year (e.g. if owed in October 2024, the merchant must prepay the October 2023 amount) or 90% of the current period's liability, and must do so by the 15th of each month (if monthly) or the 15th day of the second month of each quarter (if quarterly).

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case, the seller files returns and remits the tax to the state. In states where the tax is on the seller, it is customary for the seller to demand reimbursement from the buyer. Procedural rules vary widely. Sellers generally must collect tax from in-state purchasers unless the purchaser provides an exemption certificate. Most states allow or require electronic remittance.

5709:, 8 Cal.4th 868 (Supreme Court of California, 1994), cited in Hellerstein, page 710. The Court held that Navistar's sale of intellectual property (turbine engine designs) as part of a sale of a whole division was a taxable sale. Hellerstein notes, "There are literally hundreds of cases" in which state courts have ruled on characterization of sales involving intangibles. 4840:

Initiative 1107 also lowered the B&O tax on food products that contain meat. The Department of Revenue stated that all tax rollbacks were to take effect on 2 December 2010, directing retailers to stop collecting the sales tax at that time. The language of the initiative did not order the state to refund any tax that had been previously collected.

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While most goods are taxed, many services (e.g., repair, haircuts, accounting) are not. Maryland's sales tax includes Internet purchases and other mail items such as magazine subscriptions. Maryland has a "back-to-school" tax holiday on a limited number of consumer items. On July 1, 2011, the selective sales tax on alcohol was raised from 6% to 9%.

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the new TAVT combined the annual vehicle ad valorem tax and sales tax on vehicles. Non-motorized vehicles do not qualify for the TAVT system and are therefore subject to annual ad valorem tax. Vehicles being brought from out of state are also subject to TAVT. Vehicle sales or use taxes paid to other states are not credited towards TAVT in Georgia.

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temporary measure, but was later made permanent. Other taxes may also apply, such as the state's 1% restaurant tax. Many items are exempt from the state sales tax, e.g., food (excluding single serve items), prescription drugs, clothing and footwear (except for individual items priced greater than $ 250), newspapers, coffins, and original artwork.

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that any online retailer that generates more than $ 10,000 in sales via in-state sales affiliates must collect New York sales tax. The cumulative gross receipts from sales to New York customers as a result of referrals by all of the seller's resident representatives total more than $ 10,000 during the preceding four quarterly sales tax periods.

4758:, the total sales tax is 18.6%. When buying an automobile, if one trades in a car, the state deducts the price of the trade when calculating the sales tax to be paid on the automobile (e.g., purchasing a $ 40,000 car, and trading a $ 10,000 car, a person would be taxed on the difference of $ 30,000 only, not the full amount of the new vehicle). 2895:'s tangibles tax is 3.62%, with food eaten away from the home being taxed at 4%, most unprepared food (groceries) are exempt. A football stadium tax which expired December 31, 2011, but still has a mass transit tax, and scientific and cultural facilities tax. The total sales tax varies by city and county. Total sales tax on an item purchased in 5633:

Hellerstein, 13.09. The Ohio Constitution provides in Article XII Section 3 that "no excise tax shall be levied or collected upon the sale or purchase of food for human consumption off the premises where sold." This has led to Ohio Supreme Court cases differentiating sales at mall food courts (taxable) from sales at stadiums (exempt).

2899:, would be 5.13% (2.9% state, 1.23% county, and 1% PPRTA). The sales tax rate in Larimer County is roughly 7.5%. Most transactions in Denver and the surrounding area are taxed at a total of about 8%. The sales tax rate for non food items in Denver is 7.62%. Food and beverage items total 8.00%, and rental cars total 11.25%. 3440:

currently stands at 7 percent. Untaxed retail items include medications, water, ice and unprepared, raw staple foods or fruit juices. Many localities, inclusive of either counties or cities, in the state of Indiana also have a sales tax on restaurant food and beverages consumed in the restaurant or purchased to go.

2988:. Effective in 2019, Hillsborough County's surtax rate was raised to 2.5%. A few counties have no additional surtax. Most have an expiration date, but a few do not. Only the first $ 5,000 of a large purchase is subject to the surtax rate. Most counties levy the surtax for education or transportation improvements. 2860:, from 1991 to 2012 and since 2017, has a base sales tax of 7.25%, composed of a 6% state tax and a 1.25% uniform local tax. California is ranked as having the tenth highest average combined state and local sales tax rate in the United States at 8.25%. As of July 2019, the city's rates vary, from 7.25% to 10.5% ( 567: 3418:

regular groceries and drug purchases, and has an additional 3% soft drink tax (totaling 13.25%). An additional 1% is charged for prepared food and beverage purchases in the Loop and nearby neighborhoods (the area roughly bordered by Diversey Parkway, Ashland Avenue, the Stevenson Expressway, and Lake Michigan).

3128:. In April 2016, a November referendum for an extra half percent was signed into law for MARTA, but only for the city of Atlanta, after legislators from the wealthy northern suburbs refused to allow the bill to advance unless their districts were excluded. This essentially limits the use of the funds to the 2793:, a tax levied on the gross receipts of the vendor and not a liability of the consumer. 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 16 tax classifications, but most retail transactions are taxed at 6.6%. 3407:

Illinois, the government of the United States of America, or the government of any foreign country. Illinois is the only state that imposes a sales tax on all prescription drugs (Georgia does not tax prescription-only medications, but taxes over-the-counter medications even if prescribed by a physician).

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New Mexico has exempted the sales tax on period products by allowing retailers to deduct the tax on the products from gross receipts and governmental gross receipts. This method of exemption is not standard or direct, so evaluation is necessary to determine effectiveness and total number of taxpayers

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has a sales tax rate of 5.30% (4.3% state tax and 1% local tax). An additional 0.7% state tax (totaling 6.0%) is applied in the Northern Virginia region (Cities of Alexandria, Fairfax, Falls Church, Manassas, and Manassas Park; and Counties of Arlington, Fairfax, Loudoun, and Prince William) and the

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that applies to both products and services with few exemptions (including items such as unprocessed foods, prescription medicines and business-to-business services). Additionally, most municipalities have a city sales tax of 1% for a total of 11.5%. Some items that are exempt from commonwealth sales

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On September 1, 2007, New York State eliminated the 4% state sales tax on all clothing and footwear if the single item is priced under $ 110. Most counties and cities have not eliminated their local sales taxes on clothing and footwear. There are however, 5 cities (most notably New York City) and 9

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Missouri provides several exemptions from sales tax, such as purchases by charitable organizations or some common carriers (as opposed to "contract carriers"). Missouri also excludes some purchases from taxation on the grounds that such sales are not sales at retail; these include sales to political

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currently has a 6.875% statewide sales tax. The statewide portion consists of two parts: a 6.5% sales tax with receipts going to the state General Fund, and a 0.375% tax going to arts and environmental projects. The 0.375% tax was passed by a statewide referendum on Nov. 4, 2008, and went into effect

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began levying a 5-cent-per-bag tax on plastic and paper bags provided by retailers at the point of sale, pickup, or delivery (with few exceptions, most notably bags for loose produce in grocery stores, bags for prescription drugs, and paper bags at fast-food restaurants). Four cents of this tax goes

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has a 6% state sales tax and an optional local sales tax of 1% imposed by most cities and unincorporated portions of most counties, bringing the total up to a maximum of 7%. There is no tax on most unprepared food, except candy and soda. The Iowa Department of Revenue provides information about local

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Illinois requires residents who make purchases online or when traveling out-of-state to report those purchases on their state income tax form and pay use tax. In 2014, Illinois passed legislation which required sales tax to be collected by "catalog, mail-order and similar retailers along with online

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Springfield charges 8.00% total (including state tax). A complementary Use Tax is imposed upon the privilege of using or consuming property purchased anywhere at retail from a retailer. Illinois registered retailers are authorized to collect the Use Tax from their customers and use it to offset their

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The “one drop of oil” rule uses the example of an oil change. If you bring your car to a mechanic and he examines your car, checks the engine, and checks the oil levels, he’s performed a pure labor service and no sales tax would be due. However, the second he adds ANY tangible personal property, even

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On January 1, 2010, the district began levying a 5-cent-per-bag tax on each plastic or paper bag provided by a retailer at the point of sale, if that retailer sells food or alcohol. The retailer retains one cent of the tax, or two cents if it offers a refund to customers for bringing their own bags.

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has a 6.35% sales tax, raised from 6 percent effective July 1, 2011, 6.25% to the state, 0% to the county and 0.1% to the city/town. Most non-prepared food products are exempt, as are prescription medications, all internet services, all magazine and newspaper subscriptions, and textbooks (for college

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In general, sales tax is required on all purchases of tangible personal property to its ultimate consumer. Medical devices such as prosthetics and dental implant fixtures are exempt from sales tax with the exception of prosthetic teeth such as dentures, dental orthotics/orthopedic devices, and dental

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Exemptions typically fall into two categories: usage based or entity based. Use based exemptions are when an otherwise taxable item or service is used in a manner that has been deemed exempt. The resale exemption is the most common use based exemption. Other use based exemptions could be items or

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Sales tax returns typically report all sales, taxable sales, sales by category of exemption, and the amount of tax due. Where multiple tax rates are imposed (such as on different classes of property sold), these amounts are typically reported for each rate. Some states combine returns for state and

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Sales taxes are collected by vendors in most states. Use taxes are self assessed by purchasers. Many states require individuals and businesses who regularly make sales to register with the state. All states imposing sales tax require that taxes collected be paid to the state at least annually. Most

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Most sales tax laws do not apply to most payments for intangible property. Some states tax certain forms of intangible property transfers or licenses. A common transaction subject to sales tax is license of "shrink wrap" software. State courts have often found that numerous transfers of intangible

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Transfers of tangible personal property for cash or the promise to pay cash (sales) are often subject to sales tax, with exceptions. Sales tax does not apply to transfers of real property, though some states impose a real estate transfer or documentary tax on such transfers. All states provide some

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In all cases, prescriptions, most foods (with the exception of candy, dietary supplements, soft drinks, and prepared foods) and newspapers, among other items, are exempt from sales tax; however, over-the-counter medications, and certain types of repair and installation services are subject to the 5%

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items. Unlike Maryland's quarterly filing, Virginia's CU-7 is due annually between January 1 and May 1 or can be filed optionally instead with Schedule A with Form 760, or Schedule NPY with Form 760PY. As with all states, Virginia has penalties and interest for non-filing, but Virginia's use tax is

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Virginia's use tax also applies at the same rate for out of state purchases (food and hygiene items 1%, non-food 5.3% to 7%) exceeding $ 100 per year "from mail order catalogs". Various exemptions include prescription and non-prescription medicine, gasoline, and postage stamps, or the labor portion

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impose an additional 0.5% tax onto the 7% rate for funding public transportation, making the total rate 7.5%. The Wake County Board of Commissioners levied a Prepared Food and Beverage Tax of 1% of the sale price of prepared food and beverages effective January 1, 1993, bringing the total to 8.25%.

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From October 1, 2010, to March 31, 2011, statewide sales and use tax exemption for clothing and footwear sold for less than $ 110 was eliminated. For New York City, this meant articles of clothing costing less than $ 110 were charged 4.375% tax. A state sales tax exemption for clothing and footwear

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First, no sales tax is due upon the purchase of a motor vehicle that must be titled. Instead, the purchaser pays the tax directly to the Department of Revenue within one month of purchase. As long as the vehicle is taken out of state within that first month of purchase and titled elsewhere, no tax

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has a 6% sales tax. Michigan has a use tax of 6%, which is applied to items bought outside Michigan and brought in, to the extent that sales taxes were not paid in the state of purchase. Residents are supposed to declare and pay this tax when filing the annual income tax. Groceries, periodicals, and

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has a 5.5% general, service provider and use tax (raised, temporarily until further notice, from 5% on October 1, 2013). The tax on lodging and prepared food is 8% and short term auto rental is 10%. These are all officially known as "sales tax". In July 2021, Maine exempted feminine hygiene products

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has a 7% state sales tax. The tax rate was raised from 6% on April 1, 2008, to offset the loss of revenue from the statewide property tax reform, which is expected to significantly lower property taxes. Previous to this it was 5 percent from 1983 to 2002. It was 6 percent from 2002 to 2008. The rate

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Hawaii also imposes a "use tax" on businesses that provide services that are "LANDED" In Hawaii. One example is: A property owner in Hawaii contracts with a mainland architect to design their Hawaii home. Even though the architect perhaps does all of their work in a mainland location, the architect

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In May 2010, Florida passed a law that capped sales tax on boats or vessels to a maximum of $ 18,000, regardless of the purchase price. This was to encourage owners not to leave the State after purchase or to flag "offshore" which most owners were doing prior to the passing of this law. As a result,

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Since 1 January 2019, Arkansas' state sales tax on unprepared food (groceries) was reduced to 0.125% (penny per $ 8) from 1.5%. Sales taxes on groceries had previously been reduced to 1.5% from 2% on July 1, 2011, to 2% from 3% on July 1, 2009, and to 3% from 6% on July 1, 2007. Local sales taxes on

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All states imposing sales taxes examine sales and use tax returns of many taxpayers each year. Upon such audit, the state may propose adjustment of the amount of tax due. Taxpayers have certain rights of appeal, which vary by jurisdiction. Some states require payment of tax prior to judicial appeal,

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Most states tax some services, and some states tax many services. However, taxation of services is the exception rather than the rule. Few states tax the services of a doctor, dentist, or attorney. Services performed in connection with sale of tangible personal property are often taxed. Most states,

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The states imposing sales taxes also impose a similar tax on buyers of taxable property or services in those cases where sales tax is not paid. Use taxes are functionally equivalent to sales taxes. The sales and use taxes, taken together, "provide a uniform tax upon either the sale or the use of all

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Many states tax rental of tangible personal property. Often the tax is not dependent on the use to which the property will be put. The State of Florida and its counties charge a use tax on the rental of commercial real estate. Cities and counties in Arizona may charge their own use tax on commercial

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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. Since 2007, new residents of West Virginia no longer have to pay the 5 percent title privilege tax

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Midterm elections that occurred on 2 November 2010, saw sweeping voter-enacted tax changes with the passage of Initiative 1107. The initiative repealed all taxes levied on candy, gum, snack foods, carbonated beverages, and bottled water that had been imposed by the state legislature on 1 June 2010.

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On November 4, 2008, voters in King County (Seattle) approved a 0.5% increase in the sales tax. Taxes within the city were increased to 9.5% on retail purchases. This increase was supposed to be effective 1 January 2009, but was pushed back until April 2009. (For the first quarter of 2009, the tax

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has a 6.5% statewide sales tax. Local rates vary based on an individual's location at the point of purchase and can total up to 3.1% for a combined rate of 9.6%. In addition, due to the large number of Native American reservations located within the state, sales-tax rates, if any, can vary based on

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Counties also tax up to 2.75% in increments of 0.25%. In most places, the county rate is about 2.25%, making the total tax on sales about 9.25%. 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

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Ohio Sales Tax Resale Certificate Example: If living in Ohio and selling or shipping something to someone else in Ohio, then one must collect and pay sales tax to the State of Ohio. But if selling the same item to someone outside the State of Ohio, one need not charge sales tax, but must report the

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of 5% on most retail sales or leasing of property or performance of services in New Mexico. The tax is imposed on the seller but it is common for the seller to pass the tax on to the purchaser. The state rate is 5.125%. Municipalities may assess an additional gross receipts tax, resulting in rates

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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

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That Business Privilege Tax rate increased from 4% to 5% effective June 1, 2018. It was originally expected to be changed back to 4% on October 1, 2018, when Guam anticipated enacting a 2% sales and use tax. That bill was repealed, and the expiration of the reduced Business Privilege Tax rate was

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and private sales are included in this tax). The TAVT is based on the fair market value of the vehicle. However, Georgia no longer charges sales tax on motorized vehicles, and those purchases that fall into the TAVT taxation system no longer pay the annual ad valorem taxes on vehicles. Essentially,

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Telecommunications services are subject to a tax similar to a sales tax in most states. Only a few states tax internet access or other information services. Construction services are rarely taxed by states. Materials used in construction of real property may be subject to sales tax to the builder,

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Purchases of gift cards are not subject to sales tax in all states. These purchases are considered to be similar to exchange of cash. The sales tax will be charged when gift cards are used as a method of payment for taxable goods or services. There was a proposal in New York State to impose a sales

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Few states, however, tax customized software or computer programming services. Contrast legal treatment as a license of software to the Federal income tax treatment as sale of a copyrighted item. See 26 CFR 1.861-17. Some states have adopted similar views for sales tax treating sales of software

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Residents of Washington, who purchase goods for use in Washington, must pay a use tax in lieu of a sales tax, if any one of four conditions is true: If a Washington resident purchases goods and certain services in other states that do not charge a sales tax or charge a sales tax rate less than the

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Retail sales of spirituous liquors have been subject to the 6% general sales tax since July 1, 2009. Prices set by the Vermont Liquor Control Board include the state's 25% gross receipts tax on the sale of liquor and fortified wines, while beer and wine prices reflect the 55 cent per gallon excise

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has a 6% general sales tax. Groceries, clothing, prescription and non-prescription drugs are exempt. Hotel and meeting room rentals are subject to a 9% rooms tax, and a 9% meals tax is charged on sales of prepared food and restaurant meals. Beer, wine, and liquor sold for immediate consumption are

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Shipping and handling charges are also taxable. Ohio law requires virtually every type of business to obtain an Ohio Sales Tax Certificate Number. If someone sells goods on eBay or the internet and ships them to someone in the state they reside, then they must collect sales tax from the buyer and

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Since June 1, 2008, when products are purchased online and shipped into New York State, some retailers 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. The measure states

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Although the purchaser is obligated to pay the tax, the seller is obligated to remit the tax, and when the seller fails to remit, the obligation to pay falls on them. As compensation for collecting and remitting taxes, and as an incentive to timely remit taxes, sellers may keep two percent of all

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imposes a sales tax upon all sales of tangible personal property, as well as some "taxable services"; it also charges a use tax for the "privilege of storing, using or consuming within this state any article of tangible personal property." The state rate, including conservation and other taxes, is

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has a 6% state sales and use tax (raised from 5% in 2007) as of January 3, 2008, with exceptions for medicine, residential energy, and most non-prepared foods (with the major exceptions of alcoholic beverages, candy, soda, single-serving ice cream packages, ice, bottled water , and sports drinks).

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has one of the highest total sales tax of all major U.S. cities (10.25%). It was previously this high (10.25%), however, it was reduced when Cook County lowered its sales tax by 0.5% in July 2010, another 0.25% in January 2012, and another 0.25% in January 2013. Chicago charges a 2.25% food tax on

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Sales tax and discretionary sales surtax are calculated on each taxable transaction. Florida uses a bracket system for calculating sales tax when the transaction falls between two whole dollar amounts. Multiply the whole dollar amount by the tax rate (6 percent plus the county surtax rate) and use

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does not assess a sales tax on consumers. The state does, however, impose a tax on the gross receipts of most businesses, and a 4.25% document fee on vehicle registrations. Business and occupational license tax rates range from 0.096 percent to 1.92 percent, depending upon the category of business

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All states exempt from sales or use tax purchases of goods made for resale in the same form. In many states, resale includes rental of the purchased property. Where the purchased property is not exactly the property resold, the purchase may be taxable. Further, use of the property before sale may

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The place and manner of sale may affect whether a sale of particular goods is taxable. Many states tax food for consumption on premises but not food sold for off premises consumption. The use to which goods are put may also affect whether the sale is subject to tax. Goods used as ingredients in

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Sales taxes, including those imposed by local governments, are generally administered at the state level. States imposing sales tax either impose the tax on retail sellers, such as with Transaction Privilege Tax in Arizona, or impose it on retail buyers and require sellers to collect it. In either

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The definitions of retail sales and taxable items vary among the states. Nearly all jurisdictions provide numerous categories of goods and services that are exempt from sales tax, or taxed at reduced rates. The purchase of goods for further manufacture or for resale is uniformly exempt from sales

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states, "(1) Bakery items--Baked goods typically made by bakeries including bread, rolls, buns, biscuits, bagels, croissants, pastries, doughnuts, Danishes, cakes, tortes, pies, tarts, muffins, bars such as lemon bars, cookies, large pretzels, and tortillas. The term does not include candy; snack

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States that tax only some food must distinguish between taxable and nontaxable goods, a distinction that is often difficult to make. Distinctions between food that may be consumed on premises or off premises, such as prepackaged foods sold in convenience stores, may be particularly difficult. See

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The use of sales taxes by U.S. states dates back at least to the Pennsylvania mercantile license tax that was initially introduced in 1821, though this and other early taxes were not broad-based. Buehler attributes development of modern state sales taxes to the depression era. He credits Kentucky

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has a base rate of sales tax of 6.1%, consisting of a state sales tax of 4.85% and uniform local taxes totaling 1.25%. Additionally, local taxing authorities can impose their own sales tax. Currently, the majority of Utah's aggregate sales taxes are in the range of 6.1 – 8.35%. Utah has a 16.350%

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Texas allows two discounts for merchants, as incentives to prepay and timely file sales tax returns: a 0.5% discount if the sales tax return is timely filed and payments made, and an additional 1.25% discount for prepayment of taxes before filing. In order to qualify for the latter, the merchant

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Lodging rates are subject to a 6% rate at the state level, with local entities being allowed to charge additional amounts. For example, the city of Austin levies a 9% hotel/motel tax, bringing the total to 15%, trailing only Houston for the highest total lodging tax statewide, at 17%. Lodging for

4530:

state sales and use tax rate is 6.25% since 1990, but local taxing jurisdictions (cities, counties, transportation authorities, and special purpose districts - which includes "fire control" and "crime control" taxes levied by a city for those specific purposes only, but specifically not including

4440:

has a state sales tax of 7%. The rate was raised from 5% to 6% as a temporary measure in the 1970s, but has not since been lowered. 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

2999:

Florida also permits counties to raise a "tourist development tax" of up to an additional 13% for stays of 6 months or less on any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, condominium, or timeshare resort.

4655:

Motor vehicle sales are subject to a 6% purchase or use tax. Short term auto rentals are taxed at 9%. Gasoline is taxed at 20 cents per gallon, plus an amount equal to 2% of the average statewide retail price. A Motor Fuel Transportation Infrastructure Assessment fee is also added to the gas tax

4534:

Motor vehicle and boat sales are taxed at only the 6.25% state rate; there is no local sales and use tax on these items. In addition, a motor vehicle or boat purchased outside the state is assessed a use tax at the same rate as one purchased inside the state. The sales tax is calculated on the

4466:

As of June 1, 2007 counties and some cities may impose an additional 1% to 3% 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. The state's sales tax on unprepared food disappeared completely

4187:

has the highest statewide sales tax rate (8%). Tax increments may not be less than 0.25%, and the total tax rate, including the state rate, may not exceed 8.75%. County permissive taxes may be levied by emergency resolution of the county boards of commissioners. Transit authority taxes must and

3768:

in August, 2009, ruled that when a sale is excluded from taxation – as opposed to exempt from taxation – the seller must self-accrue sales tax on its purchase of the goods and remit the tax on such purchases it made. This decision was reversed by two similar – but not identical – statutes added

3584:

has a 6.25% state sales tax on most goods (raised from 5% in 2009). There is no sales tax on food items, but prepared meals purchased in a restaurant are subject to a meal tax of 6.25% (in some towns voters chose to add a local 0.75% tax, raising the meal tax to 7%, with that incremental revenue

3406:

Qualifying food, drugs, medicines and medical appliances have sales tax of 1% plus local home rule tax depending on the location where purchased. Newspapers and magazines are exempt from sales tax as are legal tender, currency, medallions, bullion or gold or silver coinage issued by the State of

3143:. Seven counties charge only 2% local tax (6% total on non-grocery items), and no county charged zero or 1%, but 45 now charge 4% (8% total) due to the TSPLOSTs. Some partially (but none fully) exempt groceries from the local tax by charging 1% less on non-restaurant food than on other items. 2942:

has a sales tax rate of 6% as of October 1, 2018. The tax is imposed on sale of tangible personal property and selected services. (Non-prepared food, including bottled water and pet food, is not subject to the sales tax; however, soda and sports drinks are subject to the sales tax.) A 10% tax is

2918:

Shipping and delivery charges, including charges for US 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

655:

Sales taxes collected in some states are considered to be money owned by the state, and consider a vendor failing to remit the tax as in breach of its fiduciary duties. Sellers of taxable property must file tax returns with each jurisdiction in which they are required to collect sales tax. Most

481:

The average effective sales tax for different income groups of the combined 50 States (2007). The effective tax shown is calculated using a microsimulation model based on the 1990 Public Use Microdata Sample of census records and statistical data from the Internal Revenue Service for undisclosed

414:

impose general sales taxes that apply to the sale or lease of most goods and some services, and states also may levy selective sales taxes on the sale or lease of particular goods or services. States may grant local governments the authority to impose additional general or selective sales taxes.

4861:

was the first US state to enact a sales tax, currently 6%. The sales tax on food was gradually phased out from January 2006 through July 2013. However, prepared food remains taxed at the full rate. Prescription drugs are not subject to sales tax. Credit is allowed for sales or use taxes paid to

4827:

On 1 July 2008, Washington stopped charging an origin-based sales tax, and started 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. Additionally, Washington started collecting taxes from

5032:. In addition, resort district areas have the option to impose an additional 3% tax. Exemptions include food which is not designed to be consumed on-premises and sales of agricultural equipment. Unlike most states, in Wyoming labor falls under the jurisdiction of sales tax. All labor on both 4865:

An individual who titles a motor vehicle with the West Virginia Division of Motor Vehicles must pay a $ 10 title fee and a 5 percent title privilege tax (rather than the 6% sales tax). For vehicles purchased new by West Virginia residents, the measure of this tax is the net sales price of the

629:

Goods purchased to be used as ingredients in manufacturing tangible personal property are generally not taxable. Purchases of food by a restaurant generally are not taxable in those states that tax sales by restaurants, even though the ingredients are transformed. Steel purchased to be part of

4233:

Oregon does collect some business and excise taxes that may be passed along to (or must be collected from) consumers in some form or another. These include a 1% state lodging tax, various tobacco taxes, telecommunications taxes, and ″privilege tax″ (excise tax) on beer, wine, spirits and new

3720:

In addition to general sales taxes, local units of government can, again with legislative approval, impose sales taxes on certain items. 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

642:

Since services and intangibles are typically not taxed, the distinction between a taxable sale of tangible property and a nontaxable service or intangible transfer is a major source of controversy. Many state tax administrators and courts look to the "true object" or "dominant purpose" of the

633:

Purchase of goods to be provided as part of performance of services may be taxed. Airlines and hotels may be taxed on purchases of food to be provided as part of their services, such as in-flight meals or free breakfast. Where there is a separate charge for such goods, they may be considered

5444:, which states, New York "Tax Law exempts purchases for resale; most sales to or by the federal and New York State governments, charitable organizations, and certain other exempt organizations; sales of most food for home consumption; and sales of prescription and nonprescription medicines." 3815:

has a 5.5% state sales tax from which groceries are exempt. Municipalities have the option of imposing an additional sales tax of up to 1.5%, resulting in a maximum rate of 7.0%. Specific tax rates per counties are available on the web. Omaha also has a 2.5% tax on prepared food and drink.

2965:

has a general sales tax rate of 6%. Miami-Dade County, like most Florida counties, has an additional county sales surtax of 1%. 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

4546:

Texas provides four sales tax holidays per year. The two largest are in April for "emergency preparedness" items such as flashlights and batteries, and in August for "back to school items" such as clothing less than $ 100 (except for certain items, such as golf shoes) and school supplies.

3373:

needs to pay the State of Hawaii a 4% use tax on the architect's fee because the designed house is located in Hawaii (even if the house is never built). The tax is on the produced product which is the design and provided building plans. This applies to commercial property designs as well.

4473:

For the benefit of back-to-school shoppers, there is a sales tax holiday on the first Friday in August through the following Sunday which includes school supplies, school instructional materials, clothing, footwear, sports and recreation equipment, and computers and computer accessories.

3541:(coterminous with Orleans Parish) collects the maximum 5% tax rate for a total of 9.45% on general purpose items. For food and drugs the tax rate is 4.5%, for a total of 8.95%. Louisiana bids out sales tax audits to private companies, with many being paid on a percentage collected basis. 3917:

New Jersey does not charge sales tax on unprepared food (except certain sweets and pet food), household paper products, medicine, and clothing. New Jersey does not charge sales tax on goods purchased for resale or on capital improvements but does charge sales tax on certain services.

3298:

Use tax is 5% on non-exempt personal property imported to Guam. Hotel tax is 11% of daily room rate. Alcoholic beverage tax varies depending on the beverage. Additionally there are tobacco taxes, real property taxes, amusement taxes, recreational facility taxes, and liquid fuel taxes.

5066:, had voluntarily started collecting sales tax on purchases even from states where they do not have a physical presence. Many states also have a line item on their tax returns allowing the payment of state sales tax when state income tax is filed by an individual or corporation. 3724:

Alcohol is taxed at an additional 2.5% gross receipts tax rate above the statewide 6.875% sales tax rate, for a total rate of 9.375%, not including any applicable local taxes. This totals 10.375% in Duluth, 10.275% in Minneapolis, 10.125% in Saint Paul, and 9.875% in Rochester.

594:

Many states provide exemptions for some specific types of goods and not for other types. Certain types of foods may be exempt, and certain types taxable, even when sold in a grocery store for home consumption. Lists of what goods are taxable and what are not may be voluminous.

9345: 2804:), and many other items of tangible personal property are exempt from the state retail TPT; cities can charge tax on food, and many do. Arizona's TPT is one of the few excise taxes in the country imposed on contracting activities rather than sales of construction materials. 689:

Persons required to file sales or use tax returns who do not file are subject to penalties. Persons who fail to properly pay sales and use tax when due are also subject to penalties. The penalties tend to be based on the amount of tax not paid, and vary by jurisdiction.

5802:

In this respect, a will drafted by an attorney or tax return prepared by an accountant have their value in the services provided, not the paper on which delivered. By contrast, address lists on plain paper were held not taxable, where mailing labels were held taxable in

4115:

on the first Friday in August through the following Sunday, which included school supplies, school instructional materials, clothing, footwear, sports and recreation equipment, and computers and computer accessories, was repealed in 2014 after being in force since 2002.

5148:

in its 2018 term. Oral arguments were heard by the Supreme Court on April 17, 2018. During oral arguments South Dakota's attorney general, Marty Jackley, and the U.S. Solicitor General's representative, Malcolm L. Stewart, both posited that if the Court overturns the

3294:

has no general sales tax imposed on the consumer with the exception of admissions, use, and hotel occupancy taxes; however, businesses must pay 5% tax on their monthly gross income. There are no separate municipal, county, school district or improvement district taxes.

2730:

has a total sales tax of 9% in most of the city which is in Madison County. The smaller portion of Huntsville that is in Limestone County has 10.5% sales tax due to the 2% higher Limestone County sales tax. This only affects a few retail businesses on I-565 service

511:

Sales to businesses and to consumers are generally taxed the same, except as noted in the preceding paragraph. Businesses receive no offset to sales tax collection and payment obligations for their own purchases. This differs significantly from value added taxes.

590:

No state imposes sales tax on all types of goods. State laws vary widely as to what goods are subject to tax. Food for preparation and consumption in the home is often not taxable, nor are prescription medications. By contrast, restaurant meals are often taxed.

490:

transfers of goods or services. The tax is computed as the tax rate times the taxable transaction value. Rates vary by state, and by locality within a state. Not all types of transfers are taxable. The tax may be imposed on sales to consumers and to businesses.

3163:

counties may do so by referendum if they so choose. For the portions of Fulton and DeKalb within the city of Atlanta, the total is at 4% and 3% respectively on groceries and 8% on other items due to the MOST, and DeKalb's exemption of groceries from the HOST.

2880:

crowns which the state treats as personal property. Grocery goods, bakery items, hot beverages, candies, livestock, crops and seeds, fertilizer used to grow food, certain devices related to alternative energy, and one-time sales are also exempt from sales tax.

3593:

referendum voting in Massachusetts state elections to alter the level of sales taxation overall within Massachusetts, or on certain classes of sold items: examples include the aforementioned end of taxation on alcoholic beverages that was up for voting in the

756:

Sales tax rates and what is taxed vary by jurisdiction. The following table compares taxes on selected classes of goods in the states. Significant other differences apply. Following the table is abbreviated coverage of selected sales tax rates by state.

2762:, and municipalities – may levy up to 7.5 percent. As of January 2009, 108 of them do so. Municipal sales taxes are collected in addition to borough sales taxes, if any. Regulations and exemptions vary widely across the state. The two largest cities, 3614:

prescription drugs are not taxed, but restaurant meals and other "prepared food" is taxed at the full rate. The tax applies to the total amount of online orders, including shipping charges. In February 2022, feminine hygiene products became untaxed.

507:

Most states also exempt bulk sales, such as sales of an entire business. Most states exempt from sales tax goods purchased for use as ingredients or parts in further manufacturing. Buyers in exempt sales must follow certain procedures or face tax.

8860: 3536:

has a 5% sales tax. Parishes may add local taxes up to 5%, while local jurisdictions within parishes may add more. In Allen Parish, the combined sales tax is up to 9.45% (0.7% for Parish Council, 3% for School Board, 1% to 1.3% for City/Town).

672:

Purchasers are required to pay sales tax unless they present the seller with certification that the purchase is exempt from tax (exemption certificate). The certificate must be on a form approved by the state. 38 states have approved use of the

5142:, submitted petitions in opposition to South Dakota, stating that the impact will be difficult on small and medium-sized retailers that would not have ease of access to these tools. In January 2018, the Supreme Court agreed to hear the case 4943:

to cover part of the cost of operating and maintaining the stadium through the year 2031. The tax ended as of 30 September 2015 but since 1 January 2018, a new 0.5% county sales tax is collected for county projects in the city of Green Bay.

3882:

New Hampshire also imposes excise taxes on gasoline at $ 0.196 per gallon, cigarettes at $ 1.78 per pack, and beer at $ 0.30 per gallon. A tax on the consumption of electricity, at $ 0.00055 per kilowatt-hour, was repealed starting in 2019.

3878:

No statewide sales tax exists in New Hampshire. However, a 1.5% transfer tax is levied on real estate sales. Taxable meals exclude food and beverages for consumption off premises, but catered and restaurant meals are taxable at the 9% rate.

2966:

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.

4517:

The uniform state tax rate used to be 6%. Effective 1 July 2002, the tax rate was raised to 7% except for groceries. The rate for groceries was lowered to 5.5% effective 1 January 2008, to 5% on 1 July 2013, and to 4% on 1 July 2017.

5157:

On June 21, 2018, the Supreme Court held that states may charge tax on purchases made from out-of-state sellers, even if the seller does not have a physical presence in the taxing state. The court's 5–4 majority decision overturned

3007:

Florida is the only state to charge sales tax on the rental of real estate, commercial or residential, raising more than a billion dollars a year from the tax. Residential rentals of more than six months are exempted from the tax.

5077:, which would allow states to collect sales taxes for purchases made online. The legislation would give States the tools to collect sales taxes on cross-State sales transactions. The bill received support from retailers including 11768: 4831:

The city of Seattle charges a 10% tax on charges for parking garages to go toward mass transit. Total tax at parking garages is now 19.5%. This rate was set to go up to 12.5% on 1 January 2011, making the parking tax total 22%.

11739: 3961:, and this approval must be repeated every two years. As of 2017, all but Saratoga, Warren, Washington and Westchester counties in New York charge a higher sales tax rate than the 3% default rate. The combined sales tax in 4716:

of vehicle repair. "Cost price" does not include separately stated "shipping" charges but it does include a separate "handling" charge or "shipping and handling" charges if listed as a combined item on the sales invoice.

4182:

has a 5.75% state sales tax. Counties may levy a permissive sales tax of 0.25% up to 1.5% and transit authorities, mass transit districts usually centered on one primary county, may levy a sales tax of 0.25% up to 1.5%.

537:

charitable, religious, and certain other organizations from sales or use taxes on goods purchased for the organization's use. Generally such exemption does not apply to a trade or business conducted by the organization.

663:

Purchasers of goods who have not paid sales tax in their own jurisdiction must file use tax returns to report taxable purchases. Many states permit such filing for individuals as part of individual income tax returns.

4651:

do not charge the local option rooms or meals taxes. They are authorized by their respective charters to levy their own taxes on meals, lodging, and entertainment. Burlington does collect the local option sales tax.

3777:

is due in Missouri. Second, if the purchaser presents an exemption certificate to the buyer at the time of sale, then the purchaser may be assessed taxes on the purchases if the certificate was issued in bad faith.

2830:

has a state sales tax of 6.50%. City taxes range from an additional 0.25% to 3.5% and county taxes could be as much as 3.25%. Including city and county taxes, the highest sales tax rate is 11.625% in the portions of

3847:), the total sales tax rate is 8.265%, due to county option rates for flood control, the ReTRAC train trench project, mass transit, and an additional county rate approved under the Local Government Tax Act of 1991. 3479:

has a 6.5% statewide sales tax rate that began on 1 July 2015. More than 900 jurisdictions within the state (cities, counties, and special districts) may impose additional taxes. For example, in the capital city of

5153:

decision that the ruling must be retroactive and not merely prospective. Several Justices were concerned about the burden that back taxes and ongoing sales and use tax compliance would place on small businesses.

5660: 4753:

The sale or lease of motor vehicles for use on the road incurs an additional 0.3% tax, rental of a car for less than 30 days has an additional state/local tax of 8.9%. When renting a car for less than 30 days in

4535:

greater of either the actual purchase price or the "standard presumptive value" of the vehicle, as determined by the state, except for certain purchases (mainly purchases from licensed dealers or from auctions).

2991:

There are annual sales tax holidays, such as a back-to-school tax holiday in August on clothing, shoes and school supplies under a certain price that may change each year, as well as one in June 2007 to promote

3827:'s state sales tax rate is 6.85%. Counties may impose additional rates via voter approval or through approval of the legislature; therefore, the applicable sales tax will vary by county from 6.85% to 8.375% in 4921:. The tax was originally scheduled to be retired in 2014; however, it is now not expected to collect enough taxes to cover the entire cost until 2017. There had been talk of extending the tax to pay for the 4214:

has a 4.5% sales tax rate. Counties and cities each have an additional sales tax which varies, but is generally up to 2% for counties and 2-5% for cities resulting in a total sales tax rate of 7.5% to 8.5%.

3491:

Kansas reduced the state-level sales tax on food sales tax to 4% in 2023. Further cuts will be to 2% on 1 January 2024 before being fully eliminated on 1 January 2025. Local sales taxes are still imposable.

4574:

Cities and towns may collect an additional 1% local option tax, effectively establishing a 7% sales tax, a 10% rooms and meals tax, and an 11% alcoholic beverages tax. All local option taxes are charged in

2983:

A "discretionary sales surtax" may be imposed by the counties of up to 2.5%, charged at the rate of the destination county (if shipped). This is 1% in most counties, 0.5% in many, and 1.5% in a few such as

3624:, which was opposed by 80% of voters, would have raised the sales and use taxes to 7%. In 2007, Michigan passed a law extending the sales tax to services, but repealed it the day it was to go into effect. 3589:. Sales of individual items of clothing costing $ 175 or less are generally exempt; on individual items costing more than $ 175, sales tax is due only on the amount over $ 175. There have been attempts by 3443:

Revenues are usually used for economic development and tourism projects. This additional tax rate may be 1% or 2% or other amounts depending on the county in which the business is located. For example, in

2969:

The aforementioned services are not the only ones potentially subject to sales tax. Florida has a taxation rule colloquially known as the "one drop of oil" rule. According to Florida tax attorney Jeanette

2706:, which total to 13.5%. Alabama is one of the last three states to still tax groceries at the full state sales tax rate, which disproportionately affects minorities and low income families with children. 5109:

believes it will hurt some of its sellers and lobbied Congress to exempt businesses that have less than $ 10 million in out-of-state sales or fewer than 50 employees. The Act failed to pass in either the

4559:

sales tax on rental cars in Salt Lake City. The sales tax on food and food ingredients is 3.0% statewide. This includes the state rate of 1.75%, local option rate of 1.0% and county option rate of 0.25%.

8867: 3639:

Local units of government may, with legislative approval, impose additional general sales taxes. As of July 1, 2008, an additional 0.25% Transit Improvement tax was phased in across five counties in the

5129:

decision, citing the ease that online retailers can now determine the location and appropriate sales tax for purchases compared to the state of the Internet in 1992. Several online retailers, including

2814:

Indian reservations in Arizona have their own sales taxes, and these are some of the highest sales tax rates in the United States. The highest sales tax in the country as of 2012, 13.725%, was found in

4485:

has a 4.2% state sales tax, plus any additional local taxes. An additional 1.5% sales tax is added during the summer on sales in tourism-related businesses, dedicated to the state's office of tourism.

4496:. However, they can impose a gross receipts tax on things like lodging, alcohol, restaurants, and admissions. These gross receipts are passed on by the business and could be considered a sales tax. 3895:'s sales and use tax rate is 6.625% effective January 1, 2018. Certain items are exempt from tax, notably most clothing, footwear, and food. However, there are exceptions to this statewide rate. In 10958: 547:

tangible personal property irrespective of where it may be purchased." Some states permit offset of sales taxes paid in other states on the purchased goods against use tax in the taxpayer's state.

5552:

Texas and California courts have rejected exemptions for sales by religious organizations of their publications on the grounds that such exemption constituted prohibited establishment of religion.

4750:

Since 2 December 2010, sales taxes are exempt to unprepared food items and prescription medications. Prepared food, over-the-counter medications, and medical marijuana are subject to sales tax.

3422:

sellers... if they have sales of $ 10,000 or more in the prior year." Although the law went into effect January 1, 2015, retailers were given an additional month to comply with the legislation.

4192:

pay the collected tax to the state on a monthly or quarterly basis. If someone sells less than $ 4 million in annual sales, they do not have to collect or pay sales tax on out-of-state sales.

11395: 5090: 3068:

may impose local sales tax of 1%, 2%, or 3%, consisting of up to three 1% local-option sales taxes (out of a set of five) as permitted by Georgia law. These include a special-purpose tax (

2946:

The district once had two sales tax holidays each year, one during "back-to-school" and one immediately preceding Christmas. The "back to school" tax holiday was repealed on May 12, 2009.

3636:

on July 1, 2009. Generally, food (not including prepared food, some beverages such as pop, and other items such as candy), prescription drugs & clothing are exempt from the sales tax.

11257: 5736:

Contrast Missouri's' nontaxability with Louisiana's and Washington's taxability of purchases of cellular phones to be given at low or no cost as part of cellular phone service agreements.

5052:

Through the Internet's history, purchases made over the Internet within the United States have generally been exempt from sales tax, as courts have followed the Supreme Court ruling from

11010: 3410:

Feminine care products, such as tampons and pads, are not subject to sales tax. Illinois is one of only three states with such an exemption (the others being Connecticut and New York).

3341:

Unlike other states, rent, medical services and perishable foods are subject to the excise tax. Also, unlike other states, businesses are not required to show the tax separately on the

10938: 5600:, Louisiana partial exemption for tangible personal property that is not an ingredient but is consumed in a manufacturing process (such as conveyor belts or motor oils), in Louisiana 5097:

retailers more competitive. However, U.S. House Speaker John Boehner stated that it would be difficult to implement such a system due to varying tax codes in different states. The

5058:(1992) that a state may only collect sales tax from a business selling products over the Internet if that entity has a physical location in the state. This decision was based on the 3804:, do (up to 3%). Hotels, campgrounds and similar lodging charge a "lodging and usage tax", usually at the rate of 7%. Rental car companies charge a 4% tax on the base rental rate. 2734:

Decatur has a 9% total sales tax in most of its city limits, but has a 10% total sales tax in the small portion of the city that is in Limestone County, due to the higher county tax.

11687: 11614: 10932: 5470:, quoting Louisiana R.S. 47:301(10) as providing that sales tax is due when the operator of a vending machine purchases the goods, not when they are resold through vending machines. 10477: 5718:

Hellerstein 14.02. This is done in the definition of "retail" sale in some states, such as New York, and by explicitly excluding purchases for resale in others, such as California.

11714: 11546: 11147: 8962: 2698:

has a state general sales tax of 4%, plus any additional local city and county taxes. As of August 2015, the highest total general sales tax rate in Alabama is in the portions of

4539:

travelers on official government business is specifically exempt from tax but the traveler must submit an exemption form to the hotel/motel and provide proof of official status.

11228: 2811:

A use tax applies to purchases made from out-of-state online retailers and catalogs. A law passed in July 2011 requires Arizona residents to declare how much use tax they owe.

11719: 11561: 11020: 9443: 3517:

has a 6% state sales tax. Most staple grocery foods are exempt. Alcohol sales were previously exempt until April 1, 2009, when a 6% rate was applied to this category as well.

11040: 11578: 11223: 11005: 3756:

4.225%, and counties, municipalities, and other political subdivisions charge their own taxes. Those additional local taxes combined with "community improvement district," "

3046:(packaged foods not intended for on-premises consumption) are exempt from the state sales tax, but still subject to the local sales tax rate. Since the early 2010s, items 11751: 10968: 10953: 7004: 3361:). 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 11899: 11634: 11380: 11152: 11118: 10978: 4203:"Food for human consumption off the premises where sold" is exempt from sales tax, with the exception of sodas and alcoholic beverages which are taxed at the full rate. 4413:

Gasoline is taxed in Pennsylvania at 58.7 cents/gallon. Diesel is taxed at 75.2 cents/gallon. Both of these figures are the second highest in the nation to California.

11324: 11113: 11098: 6881: 6566: 3903:, sales tax is collected at 50% of the regular rate (currently 3.3125%) on certain items. In addition, local sales taxes are imposed on sales of certain items sold in 11793: 4999:

has been allowed to levy an additional 2% municipal sales tax for a combined rate of 7.9% in the parts of Milwaukee in Milwaukee County and 7.5% in other counties.

11478: 11314: 11197: 11167: 7186: 7088: 3688:(1%). These additional taxes increase the total general sales tax rates to 7.875% in Duluth, 7.775% in Minneapolis, 7.625% in Saint Paul, and 7.375% in Rochester. 3283:

are exempt. To identify potential exemptions, businesses and consumers must research the laws and rules for sales and use tax and review current exemption forms.

8633: 11566: 11483: 11045: 10328: 11861: 11849: 11573: 11243: 10899: 8208: 11921: 11911: 11609: 11551: 11412: 11309: 11123: 10963: 4882:

has a 5% state sales tax, with all but 10 of 72 counties assessing their own 0.5% sales tax, mainly in order to finance county financing efforts, including

11030: 10988: 7158: 4470:

Additionally, signs posted in many places of business inform that South Carolina residents over the age of 85 are entitled to a 1% reduction in sales tax.

3957:

laws, counties and other local municipalities may only levy a higher sales tax (or a lower one, but this option is not exercised) if it is approved by the

3109: 11756: 11746: 11619: 11162: 10917: 10627: 10329:"Food tax lowers to 3 percent in West Virginia, still higher than surrounding states | Markets | Headline News | Canadian Business Online" 3345:, as it is technically part of the selling price. Most retail businesses in Hawaii, however, do list the tax as a separate line item. 4.0% is charged at 2865: 11876: 10791: 4719:

However, unlike Maryland and West Virginia consumer use tax forms, the Virginia CU-7 Consumer Use Tax Form does not recognize that it is possible to be

11429: 11385: 11050: 4083:

has a state-levied sales tax of 4.75%, effective July 1, 2011, with most counties adding a 2% tax, for a total tax of 6.75% in 51 of the 100 counties.

4127:

has a 5% state sales tax for general sales, but varies depending on the category (5%, 7%, 3% and 2%). Local taxes increase the total rates to 7.5% in

3773:

taxes collected each period. There are two exceptions to the general rule that the seller must pay the sales tax when he or she fails to collect it.

11782: 11702: 11629: 11073: 11015: 10998: 8913: 8621: 3586: 719:(1967), states were not allowed to charge sales tax on sellers who did not have a physical presence or "nexus" in the state, such as companies doing 6158: 11931: 11819: 11304: 11299: 11025: 8156: 2980:

the bracket system to figure the tax on the amount less than a dollar. The Department of Revenue has rate tables (Form DR-2X) to assist residents.

10600: 8835: 11319: 11083: 163: 6839: 6644: 748:

Several state constitutions impose limitations on sales tax. These limitations restrict or prohibit the taxing of certain items, such as food.

11834: 11809: 11268: 11035: 3132:

through 2057, being the only expansion project needed within the city limits, and blocking an extension of the north (red) line to Roswell and

660:

local sales taxes, but many local jurisdictions require separate reporting. Some jurisdictions permit or require electronic filing of returns.

500:

exemptions from sales tax for wholesale sales, that is, sales for resale. However, some states tax sales for resale through vending machines.

442:

has the highest base sales tax rate, 7.25%. Including county and city sales taxes, the highest total sales tax as of September 1, 2013, was in

11886: 9090: 6710: 6688: 4971:(as of 2017) have also been authorized to adopt an additional "Premier Resort Area Tax", due to their status as popular tourist destinations. 2683:

These states tax food but give an income tax credit to compensate poor households: Hawaii, Idaho, Kansas, Oklahoma, South Dakota, and Wyoming.

461:

level. In cases where items are sold at retail more than once, such as used cars, the sales tax can be charged on the same item indefinitely.

11926: 11583: 11390: 11253: 11187: 11130: 10948: 10569: 5727:

California and Georgia courts have reached opposite conclusions on this issue with respect to vehicles used as demonstration cars by dealers.

3941:

between 5.375% and 8.8625%. Numerous specific exemptions and deductions apply. The tax may possibly increase depending on the state growth.

3760:," and "museum district" taxes can result in merchandise sales taxes in excess of 10%. The state sales tax rate on certain foods is 1.225%. 3211:. The TSPLOST is not subject to the 3% limit on local taxes, making the local rate in those counties up to 8%. In 2015, the situation for 652:

states have thresholds at which more frequent payment is required. Some states provide a discount to vendors upon payment of collected tax.

12000: 11995: 11959: 11763: 11660: 11402: 11182: 6671:"California City and County Sales and Use Tax Rates - Cities, Counties and Tax Rates - California Department of Tax and Fee Administration" 4072:

under $ 55 was reinstated from April 1, 2011, through March 31, 2012. The original ($ 110) exemption was reinstated after March 31, 2012.

3357:. However, the state also allows "tax on tax" to be charged, which effectively means a customer can be billed as much as 4.166% (4.712% on 3156: 6956: 656:

jurisdictions require that returns be filed monthly, though sellers with small amounts of tax due may be allowed to file less frequently.

11866: 11456: 11284: 11248: 10663: 5271: 4406:

The taxability of alcoholic beverages is slightly complicated. In Pennsylvania, alcohol is sold to businesses and consumers through the

2755: 8905: 6385: 11881: 11707: 11495: 11207: 10973: 10892: 10314: 8891: 8519: 7217: 7119: 6360: 3953:

is 4%. All counties, by default, are authorized to collect an additional 3% sales tax on top of the state's 4% levy; under the state's

3933: 9465:"Sales and Use Tax - Regulation SU 12-13 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment" 8709: 8583: 5317: 3365:. As with sales tax in other states, nonprofit organizations may apply for an exemption from the tax. Food purchases made through the 582: 449:

Sales tax is calculated by multiplying the purchase price by the applicable tax rate. The seller collects it at the time of the sale.

11773: 11670: 11441: 8107: 7641: 6540: 4452:

has a 6% state sales tax but when combined with local, county and hospitality taxes South Carolina has a maximum sales tax of 10.5%.

4273: 3366: 630:

machines is generally not taxable. However, supplies consumed by the same businesses may be taxable. Criteria vary widely by state.

10718: 5904: 4843:

Since 1 April 2017, the sales tax in King, Pierce and Snohomish counties went up by 0.5 percent in order to fund the third phase of

3866:. In Las Vegas, the room tax rate is 13.38% for certain hotels near the Strip and 13% for all other hotels; however, in the city of 11839: 11682: 11530: 11515: 11436: 11142: 7792: 5189:

There is no value added tax in the United States. There have been proposals to replace some Federal taxes with a value added tax.

3528:

has a 4.45% state sales tax as of 1 July 2018. The state sales tax is not charged on unprepared food. There are also taxes on the

2869: 120: 11446: 8558: 7133: 11871: 11829: 11556: 11461: 11424: 11135: 10943: 9993: 7767: 5222: 4867: 4643:

charge the local option rooms, meals, and alcoholic beverages taxes, but do not charge the local option sales tax. The cities of

3911:. The highest sales tax in the state is in Atlantic City at 12.625% (although certain items are exempt from the additional tax). 3468:

option sales taxes, including sales tax rate lookup. Iowa also has sales tax on services when rendered, furnished, or performed.

10766: 6229: 11697: 11639: 11451: 11349: 11339: 11108: 11093: 10983: 7570: 6464: 3736:

has a 7% state sales tax. Cities and towns may implement an additional tourism tax on restaurant and hotel sales. The city of

626:

defeat the resale exemption. Goods purchased for free distribution may be taxed on purchase in some states, and not in others.

60: 11055: 5062:

that prevents states from interfering in interstate commerce, unless granted that authority by Congress. Some retailers, like

371: 48: 11814: 11675: 11644: 11375: 11192: 10885: 10252: 9788: 7911: 7887: 6596: 6574: 6513: 5434: 5426: 5405: 4828:

online retailers that have voluntarily agreed to start collecting the sales tax in return for not being sued for back taxes.

3970: 2796:

Cities and counties can add as much as 6 percent to the total rate. Food for home consumption, prescription drugs (including

319: 277: 200: 9669: 9272: 7984: 7817: 7305: 6885: 5292: 4929:, but the plan failed to gain any momentum, and a property tax increase around the arena district funds that venue instead. 4769:

for use outside the state. Stores at the border will inquire about residency, and exempt qualified purchasers from the tax.

4200:

called the Commercial Activity Tax (CAT) that is applicable only to businesses but shares some similarities to a sales tax.

4000:

Counties which have eliminated their local sales tax on clothing and footwear if the single item is priced under $ 110 are:

11969: 11949: 11916: 11824: 11734: 11665: 11624: 11510: 11344: 11329: 11294: 11088: 10271: 7414:"Publication 113 September 2015 : Retailer's Overview of Sales and Use Tax and Prepaid Wireless : E911 Surcharge" 5659:

For example, in defining the term "baked goods," certain of which are exempt from sales tax, the Texas Administrative Code

3595: 3192: 555:

The amount subject to sales tax is generally the net sales price. Such price is generally after any applicable discounts.

9589: 7810:"Kansas Department of Revenue - Publication 1700: All city, county and special jurisdiction tax rates as of April 1, 2023" 6314: 11844: 11419: 11177: 3757: 3238:

sales the first weekend in August, but sometimes starting at the end of July. A second usually occurred in October, for

3219:

excise tax was raised and the sales tax was eliminated on gasoline, blocking even more state funding from being used for

195: 150: 95: 10861: 10398: 8494: 7193: 7095: 6085: 5024:

has a 4% state sales tax, with counties adding up to an additional 3%, resulting in a maximum rate of 7%, especially in

3384:

initiated a sales tax of 3.0% in 1965 and the current rate is 6.0%. Some localities levy an additional local sales tax.

11788: 11724: 11692: 11588: 11500: 11334: 11238: 11233: 10332: 10033: 9512: 5860: 4425: 4084: 3599: 65: 9395: 9065: 7985:"H.P. 986: An Act To Provide for Exemption from the Sales Tax for Basic Needs Products and Offset the Loss of Revenue" 4226:

has no statewide sales tax, although local municipalities may impose sales taxes, such as the 5% prepared food tax in

465:

tax. Most jurisdictions exempt food sold in grocery stores, prescription medications, and many agricultural supplies.

11778: 11289: 11157: 8657: 7494: 6757: 5504:

Sales of food in restaurants are generally taxable, while sales in grocery stores often are not. For example, Texas

5232: 4883: 4407: 4250: 3448:, the sales tax for restaurants is 9%. There is an additional 2% tax on restaurant sales in Marion County to pay for 3077: 2852: 571: 439: 221: 175: 11854: 8254: 8181: 8058: 4253:

has a local sales tax of 2% on top of the PA sales tax rate that totals 8%, which became effective October 8, 2009.

11593: 8938: 8610: 8294: 7231: 6979: 715: 145: 85: 10226: 9944: 5480: 4499:

Tribal governments are allowed to charge a higher local government tax rate, by special agreement with the state.

4256:

Food, most clothing, and footwear are among the items most frequently exempted. However, taxed food items include

11202: 10179: 10108: 10020: 9645: 8274: 5363: 5179: 3922: 3836: 3621: 90: 75: 70: 10993: 8034: 7369: 6415: 5005:

also has an additional local exposition tax on hotel rooms, car rentals, and food and beverage, which funds the

11904: 11473: 9839: 4459:, the tax rate equals 10.5% with state tax, county tax, local option tax, and the hospitality tax. The City of 4246: 3280: 2873: 10635: 10161: 10136: 9382: 7615: 4761:

Residents of Canada and U.S. states or possessions having a sales tax of under 3%, e.g., Oregon, Alaska, and

3850:

For travelers to Las Vegas, note that the lodging tax rate in unincorporated Clark County, which includes the

3252:. There were no sales-tax holidays in 2010 and 2011, but they were reinstated in 2012 after the worst of the 5412:, currently available as a subscription service, 2010, 12.01 (hereafter "Hellerstein" with a section number). 5266: 5144: 5085:, who have claimed that it is unfair not to require online merchants to collect sales taxes. Groups like the 4798:

counties, while the highest combined sales tax in Washington is the 10.4% in some parts of Snohomish County.

4772:

A seller of a house or real estate pays excise taxes on the full sale price. The amount varies by county. In

4352: 4100: 4096: 3529: 3175:

Starting in 2012, regions defined by a new law were each allowed to vote for a TSPLOST sales tax for funding

185: 80: 30: 10692: 7441: 11505: 11103: 10562: 8710:"NJ Division of Taxation - Important Information about the Ending of the Pennsylvania Reciprocal Agreement" 7813: 7763: 6567:"Tuba City and part of Coconino County, Arizona - In Photos: America's 25 Highest Sales Tax Rates For 2012" 5115: 5111: 4906: 4866:

vehicle. For used vehicles, and for vehicles previously titled in other states, the tax is measured by the

4791: 4777: 4693: 4460: 3695: 3661: 2861: 237: 115: 9012: 6214: 5408:, page 690 (hereafter "Hellerstein" with a page number); Hellerstein, Jerome R., and Hellerstein, Walter, 3062:, are taxed as if they were not grocery items, despite clearly being basic needs for consumption at home. 11488: 10377: 10289: 9739: 5054: 5002: 4894: 4887: 4813: 4795: 4701: 4681: 4092: 4088: 4001: 3908: 3855: 3835:, has an additional rate of 1.525% – 0.5% for mass transit, 0.25% each for flood control and to fund the 3569: 3140: 3139:

As of March 2016, total sales tax rates in Georgia are 3% for groceries and 7% for other items in 107 of

709: 8646: 6827:

SN 93(7) 1993 Legislation Affecting the Sales and Use Taxes, the Tourism Fund Surcharge and the Tire Fee

6194: 4935:

collected a 0.5% tax for all purchases which funded the remaining cost of a $ 295 million renovation of

3004:

the Florida Dept. of Revenue has seen a dramatic increase in sales tax revenues from the sale of boats.

2686:

Uniform local taxes are included in the base rates for California and Utah (1.25%), and Virginia (1.0%).

604:

however, tax services that are an integral part of producing goods, such as printing or cabinet making.

11078: 10908: 10792:"Sales and use tax compliance and back taxes for small businesses a concern for Supreme Court Justices" 10208: 8839: 6252: 5086: 4976: 4952: 4910: 4673: 4608: 4456: 3958: 3714: 3694:

has a 0.5% sales tax since 1991. Motorized vehicles are exempt from this tax. Effective April 1, 2016

3645: 3235: 3212: 3019:

has had a 4% state sales tax rate since April 1, 1989, when it was raised from 3%. Services (including

735:

instead, but compliance is relatively low due to the difficulty of enforcement. The June 2018 decision

252: 125: 10743: 9764: 8987: 4488:

City governments are allowed a maximum of 2% sales tax for use by the local government, especially in

745:, allowing states to collect sales tax from out-of-state merchants when the consumer is in the state. 477: 11729: 9719:"Texas Sales and Use Tax Frequently Asked Questions: Prepayment Discounts, Extensions and Amendments" 6648: 4898: 4780:

counties, it is up to 1.78%. For example, selling a house for $ 500,000 will incur a tax of $ 8,900.

4604: 4148: 4132: 4025: 4017: 4013: 4005: 3904: 3801: 3765: 3453: 3338:. Hawaii law allows businesses to pass on the tax to the consumer in similar fashion to a sales tax. 2786: 674: 312: 8131: 7548: 5601: 5384: 11365: 10541: 6621: 5098: 5074: 4902: 4817: 4697: 4685: 4152: 4029: 3900: 3839:, 0.4% for the addition of police officers in the county, and 0.125% for educational programs. In 3741: 3657: 3649: 3169: 3105: 2912: 100: 10573: 8734: 5821: 5467: 4790:

The lowest combined state, county, and municipality sales tax rate in Washington is 7% in most of

11263: 5102: 5059: 4932: 4773: 4648: 4600: 4160: 4156: 4064:

do not collect a local sales tax. New York State also exempts college textbooks from sales tax.

4021: 3740:

has a 0.25% tax in addition to other taxes. Restaurant and fast food tax is 9%, like the city of

3653: 3350: 3152: 2703: 737: 534: 135: 130: 55: 9209: 8762: 6622:"DFA | Office of Excise Tax Administration | Sales and Use Tax | State Tax Rates" 6159:"States That Still Impose Sales Taxes on Groceries Should Consider Reducing or Eliminating Them" 11407: 11370: 10605: 9718: 7839: 5359:

Carl Davis, Kelly Davis, Matthew Gardner, Robert S. McIntyre, Jeff McLynch, Alla Sapozhnikova,

4992: 4988: 4972: 4968: 4964: 4948: 4705: 4689: 4164: 4049: 4041: 4037: 3533: 3445: 3148: 3144: 2993: 2836: 2759: 608:

the subcontractor, or the person engaging the builder, or may be wholly exempt from sales tax.

504:

tax when a gift card is purchased instead of imposing it when the card is used, but it failed.

22: 10744:"NTU urges all Senators to vote "NO" on S. 743, the "Marketplace Fairness Act (MFA) of 2013."" 9968: 9620: 9358: 7057: 7029: 6267: 5861:"Downtown Minneapolis has country's highest restaurant tax | Minnesota Public Radio News" 5519: 5342: 5105:, which indicated that it would harm Internet commerce and small businesses. Online retailer 4429:

tax, specifically unprocessed foods, are subject to the city sales tax in the municipalities.

3322:(called the General Excise Tax) and a Use Tax which apply to nearly every conceivable type of 2975:

one single drop of oil, the ENTIRE transaction, including both oil and labor, becomes taxable.

9800: 8917: 7520:"Title 86: Revenue Chapter I : Department of Revenue Part 130 Retailers' Occupation Tax" 7519: 6393: 5505: 5227: 4914: 4821: 4709: 4308: 4184: 4140: 4136: 3896: 3840: 3677: 3323: 3180: 3165: 3032: 105: 10109:"King, Pierce, and Snohomish Counties Regional Transit Authority (RTA) Tax Reporting Change" 9898: 9037: 8691: 8229: 6291: 4995:(as of 2017) impose an additional 0.5% for a combined rate of 6.0%. As of 2024, the city of 558:

Some states exempt a portion of sales or purchase price from tax for some classes of goods.

11990: 8713: 5615: 5070: 4996: 4984: 4960: 4628: 4493: 4188:

county permissive taxes may be levied by a vote of the electors of the district or county.

4168: 4045: 3828: 3788:

has no state sales tax but some municipalities which are big tourist destinations, such as

3706: 3702: 3681: 3641: 3253: 3239: 3016: 2985: 403: 305: 295: 232: 10450:"Premier Resort Area Tax For Certain Sellers Making Taxable Sales In Premier Resort Areas" 10083: 9923: 9826: 8533: 8469: 8444: 8419: 8369: 8344: 8319: 8010: 6173: 6109: 5824:, page 5 regarding partial exemption for food for preparation and consumption in the home. 5647: 3921:

New Jersey does not charge sales tax on gas, however, that is subject to a $ 0.375/gallon

8: 11520: 10867: 9694: 9537: 8534:"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law" 8470:"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law" 8445:"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law" 8420:"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law" 8370:"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law" 8345:"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law" 8320:"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law" 7959: 7575: 6840:"Tax Rates and Revenues, Sales and Use Taxes, Alcoholic Beverage Taxes and Tobacco Taxes" 6826: 6802: 4980: 4956: 4644: 4632: 4620: 4596: 4592: 4588: 4580: 4144: 4128: 3737: 3590: 3499: 3431: 3327: 3101: 3073: 3065: 2832: 2727: 2717: 2713: 453:

is self-assessed by a buyer who has not paid sales tax on a taxable purchase. Unlike the

262: 10424: 7413: 6061: 3914:

A full list of Urban Enterprise Zones is available on the State of New Jersey web site.

9464: 9273:"Oregon Department of Revenue : Businesses : Vehicle privilege and use taxes" 9188: 8562: 7137: 6733: 5952: 5884: 5207: 5029: 4743: 4677: 4640: 4616: 4197: 4061: 3937: 3793: 3789: 3691: 3362: 3319: 2816: 2790: 575: 227: 38: 10833: 10057: 9251: 9230: 11965: 11894: 10308: 8885: 8513: 7935: 7211: 7113: 6861: 5430: 5422: 5401: 4940: 4766: 4612: 4304: 4112: 4009: 3867: 3863: 3859: 3710: 3701:

Starting on October 1, 2019, the following cities will be imposing a city sales tax:

3685: 3449: 3231: 3204: 3089: 3028: 2797: 2767: 2763: 2738: 10877: 9491: 8811: 7692: 7280: 6930: 6004: 5772: 5370:, Institute on Taxation & Economic Policy, Third Edition, November 2009, pp 118. 8786: 7646: 6517: 6133: 5421:

For tables of information on state taxes, see, e.g., 2009 State Tax Handbook, CCH,

5254: 5249: 5094: 5037: 5006: 4624: 4576: 4292: 4033: 3950: 3854:, ranges between 10.5% and 13.38%, depending on the distance of the hotel from the 3797: 3208: 3129: 3097: 2939: 2896: 2891:'s state sales tax is 2.9% with some cities and counties levying additional taxes. 2805: 391: 170: 10353: 9562: 9210:"Department of Revenue: Cigarette and Tobacco Products Taxes Tobacco tax overview" 7756: 7312: 5664:

items including chips, small pretzels, or crackers; sandwiches; tacos; or pizzas."

4276:. Additionally, catering and delivery fees are taxed if the food itself is taxed. 3199:

revenues). Most of the regions voted against it, except for the three regions of

731:

by phone. Some states do attempt to charge consumers an identical per-transaction

617:

rights are to be considered subject to sales tax where not specifically exempted.

11525: 10516: 9873: 9855: 9166: 5587:, Texas Publication 96-280 for reduction of sales price of groceries for coupons. 5481:"New York Introduces Bill on Gift Cards and Sales Tax - Barganier and Associates" 5367: 4926: 4847: 4787:

When staying at a hotel (60+ rooms capacity) in Seattle, the sales tax is 15.6%.

4732: 4227: 4057: 3962: 3851: 3673: 3665: 3271:

Georgia has many exemptions available to specific businesses and industries, and

2951: 2721: 742: 724: 454: 272: 257: 10872: 9444:"Puerto Rico enacts changes to sales and use tax rate effective 1 February 2014" 6670: 5707:

Navistar International Transportation Corporation v. State Board of Equalization

3925:. Cigarettes are subject to a $ 2.70/pack excise tax, in addition to sales tax. 3698:

began imposing a 0.5% sales tax for transportation needs throughout the county.

10491: 9597: 9321: 9142: 6340: 6318: 4636: 4584: 4449: 4080: 3503: 3485: 3242: 3200: 3176: 3125: 3039: 2771: 9296: 7256: 5093:

have said that requiring online vendors to collect sales taxes will help make

3573:

to the county's water quality fund, and one cent is returned to the retailer.

11984: 11468: 8498: 7717: 6781: 5980: 5135: 5041: 4936: 4858: 4844: 4336: 4053: 3990: 3966: 3581: 3249: 3224: 3188: 3184: 3160: 2699: 728: 443: 431: 395: 140: 110: 10449: 10227:"Retailers advised to stop collecting new snack tax Dec. 2 | BBJ Today" 9419: 9346:

How do I know which items or services are subject to Pennsylvania Sales Tax?

8669: 7809: 7469: 4091:

counties levy an additional 0.5% tax, which is directed towards funding the

516:

manufacturing may avoid tax, where the same goods used as supplies may not.

10492:"Local Exposition Taxes Common Questions - Wisconsin Department of Revenue" 9143:"City of Ashland, Oregon – Administrative Services – Food and Beverage Tax" 9069: 7668: 5122: 5025: 4979:

impose, as of 2014, a 1.25% sales tax (for a combined rate of 6.75%) while

4922: 4482: 4437: 4384: 4360: 4324: 4312: 4296: 4261: 4249:

has local sales tax of 1% on top of the PA sales tax rate that totals 7%.

4242: 4124: 4095:, for a total of 7.25% and the total sales tax in 45 other counties is 7%. 3844: 3669: 3113: 3093: 3085: 699:

and some states consider payment of tax an admission of the tax liability.

8394: 7498: 6514:"Ariz. forms will require online shopping tax tally - US news - msnbc.com" 6035:"Office of State Tax Commissioner, Bismarck, North Dakota – Sales and Use" 4467:

November 1, 2007. There is a cap of $ 300 on sales tax for most vehicles.

3100:

imposes an additional 1% municipal-option sales tax (MOST), as allowed by

9231:"Department of Revenue: Business Taxes 9-1-1 emergency communication tax" 8082: 7960:"Maine Revenue Services: Sales & Use Tax - Sales Tax Reference Guide" 7742: 5441: 5361:"Who Pays? A Distributional Analysis of the Tax Systems in All 50 States" 4489: 4421: 4392: 4380: 4332: 3733: 3538: 3246: 3121: 2907: 566: 407: 9813: 7693:"Welcome to the Iowa Department of Revenue - Iowa Department of Revenue" 5429:, or later editions, or All States Handbook, 2010 Edition, RIA Thomson, 4805:

is 20.5% of the value of the product purchased and a $ 3.7708 per liter

570:

The composition of state and local tax revenues by sales taxes (brown),

10380:. West Virginia Department of Transportation Division of Motor Vehicles 6782:"Chapter 219 – Sales & Use Taxes – General Statutes of Connecticut" 5237: 5082: 5063: 4463:

states that mixed liquor drinks can have taxes added as high as 16.5%.

4320: 4316: 4257: 3977:

counties (not including the five counties which make up New York City:

3892: 3264: 3133: 3081: 2857: 2801: 720: 332: 213: 10534: 8647:

TRANSIENT LODGING ESTABLISHMENT ROOM TAX INSTRUCTIONS & GUIDELINES

7336: 3230:

Similar to Florida and certain other states, Georgia used to have two

10399:"Stadium tax might linger in southeastern Wisconsin for 3 more years" 7936:"SALES, FUEL & SPECIAL TAX DIVISION GENERAL INFORMATION BULLETIN" 6285: 6283: 5212: 5175: 5166:

was 'unsound and incorrect' in the current age of Internet services.

4918: 4879: 4507: 4348: 4280: 4269: 3994: 3978: 3954: 3832: 3632: 3525: 3354: 3276: 3272: 3260: 3043: 3036: 399: 363: 10162:"Spirits (hard liquor) liter tax - Washington Department of Revenue" 10137:"Spirits (hard liquor) sales tax - Washington Department of Revenue" 6490: 6034: 5767:

But the ability of states to collect such tax may be limited. See,

379: 9117: 7005:"Statutes & Constitution :View Statutes : Online Sunshine" 6315:"CCH Business Owner's Toolkit | Sales and Use Taxes in Alaska" 6290:

Community and Regional Affairs, Alaska Division of (January 2009).

5033: 4668: 4376: 4372: 4300: 4284: 4265: 4211: 4108: 3986: 3812: 3752: 3610: 3561: 3514: 3392: 3335: 3331: 3196: 3117: 3024: 2927: 2888: 2827: 423: 398:. Sales tax is governed at the state level and no national general 247: 10293: 7590: 7391: 7058:"Sales and Use Tax on Rental of Living or Sleeping Accommodations" 7030:"Sales and Use Tax on Boats Information for Owners and Purchasers" 6280: 5360: 4234:

vehicles. Many localities also collect additional lodging taxes.

3969:, total sales tax is 8.875%, which includes 0.375% charged in the 3263:

ad valorem tax (TAVT) on all vehicles sold within the state (both

574:(white), licenses and other fees (grey), individual and corporate 10716: 8295:"In a suburban first, four metro cities to adopt local sales tax" 6266:

Community and Regional Affairs, Alaska Division of (2002-11-10).

5650:

for an incomplete list of taxable and exempt foods and beverages.

5217: 5131: 5078: 5021: 4762: 4755: 4567: 4356: 4328: 3785: 3664:. A 0.15% sales tax is imposed in Hennepin County to finance the 3436: 3414: 3342: 3220: 3088:(the county's and any of its cities' must agree), instead of the 3020: 2962: 2782: 2695: 732: 450: 427: 267: 242: 190: 10601:"U.S. Supreme Court to Review Bid to Collect Internet Sales Tax" 6689:"Article 7. Specific Kinds of Property and Exemptions Generally" 5932:"Georgia SPLOST Special Purpose Local Option Sales Tax (SPLOST)" 5040:

property are taxable; however, labor which permanently modifies

3870:, all rooms are taxed at a rate of 13%, regardless of location. 3051: 10081: 9670:"County considers hotel tax to pay for F1-related improvements" 7863: 6756:

Revenue, City and County of Denver Department of (2011-12-30).

5139: 4340: 4288: 4223: 3982: 3824: 3498:

To date, the highest combined rate of sales tax is 11.6%, at a

3481: 3476: 3346: 3311: 3216: 3172:

counties listed an "other" tax as one of their three 1% taxes.

3069: 3059: 2892: 2751: 458: 435: 419: 8787:"NJ Urban Enterprise Zone Program - NJ Business Action Center" 7549:"Which States Tax Prescription and Over-The-Counter Medicine?" 6289: 6265: 4731:

Certain cities and counties in Virginia levy an additional 5¢

4728:

no more practically enforceable than that of any other state.

3644:

metropolitan area for transit development. These counties are

2872:). Income and franchise taxes are collected separately by the 10549:

Current Excise Tax Exemptions – Wyoming Department of Revenue

7232:"Georgia sales and use tax laws, rules, rates and exemptions" 6860:

the Chief Financial Officer, District of Columbia Office of.

6259: 4527: 4388: 3549: 3381: 3055: 2996:. The 2008 Legislators did not enact any sales tax holidays. 637: 10354:"Summary Of Tax Responsibilities of West Virginia Residents" 6862:"Office of the Chief Financial Officer: Sales and Use Taxes" 6842:. Government of the District of Columbia. September 27, 2013 6779: 3353:(for a total of 4.5% on Oahu sales), and 0.5% is charged on 8939:"Final New York State Revenue Legislation – August 4, 2010" 8812:"NJ Division of Taxation – Sales & Use Tax Information" 6906: 6620:

Finance and Administration, Arkansas Department of (2005).

6253:"Flomaton Raises Sales Tax To 11% : NorthEscambia.com" 5931: 5834: 5318:"Arab, Alabama: Winner of Highest Sales Tax Rate - Avalara" 5106: 4913:), effective 1 January 1996, to cover the cost of building 4555: 4396: 4368: 4364: 4179: 3464: 3358: 3291: 3042:, and other basic needs are fully taxed. Since the 1990s, 411: 10664:"Boehner 'Probably' Won't Back Internet Sales Tax Measure" 9787:

Vermont Department of Taxes, Participating Municipalities

7642:"New rules help Illinois collect out-of-state sales taxes" 6619: 6613: 6597:"LIST OF CITIES AND COUNTIES WITH LOCAL SALES AND USE TAX" 3620:

Michigan raised the sales tax rate to 6% from 4% in 1994.

3600:

overall reduction to a 3% sales tax on most in-state sales

2950:

The remaining three or four cents goes to the district's

9038:"Sales & Special Taxes Guidelines & Publications" 8559:"New Local Option Sales and Use Tax Rates - July 1, 2006" 5885:"Sales and Use Tax Rates - Alabama Department of Revenue" 4510:

charges 7% sales tax on most items, but 4% on groceries.

4403:, and tea (including powdered, hot, cold, and flavored). 4400: 4344: 3553:

from taxation, reclassifying them as a "grocery staple."

2789:(TPT) that differs from a true sales tax in that it is a 394:

placed on the sale or lease of goods and services in the

10253:"Will Washington Voters Love Cars More Than Light Rail?" 9167:"State of Oregon: Department of Revenue: Business Taxes" 7571:"Illinois becomes third state to eliminate 'tampon tax'" 4893:

The state instituted a 0.1% sales tax in five counties (

3072:) for specific project lists, a general-purpose LOST, a 6859: 6853: 6440: 4812:

1 April 2008 saw tax increases in King County (+.001),

3484:, retailers must collect 6.5% for the state, 1.35% for 2868:(prior to July 2017, those taxes were collected by the 10661: 10517:"Taxability Topics-Sales and Use Tax Common Questions" 10023:, October 2007, Washington State Department of Revenue 7372:. University of Hawaiʻi Economic Research Organization 5953:"Idaho State Tax Commission : 2013 Annual Report" 5162:, ruling that the physical presence rule decided from 4801:

The highest sales tax in Washington is on liquor. The

4196:

exempt tax sale to the State of Ohio. Ohio also has a

3672:. Several cities impose their own citywide sales tax: 2770:, do not charge a local sales tax. The state capital, 646: 10907: 6829:, State of Connecticut Department of Revenue Services 6195:"ADOR – Local Sales, Use, Lodgings, Rental Tax Rates" 6110:"ADOR – Local Sales, Use, Lodgings, Rental Tax Rates" 5437:

or later editions, or Hellerstein, 12.02. Also see,

8763:"NJ Division of Taxation - New Jersey Sales and Use" 6925: 6923: 6639: 6637: 3971:

Metropolitan Commuter Transportation District (MCTD)

3769:

during the 2010 general assembly's regular session.

3488:, and 1.5% for the city, for a total rate of 9.35%. 10918:

List of states and territories of the United States

10767:"Internet sales tax embraced by no-tax Republicans" 9899:"Individual FAQ3 - Virginia Department of Taxation" 8963:"Sales and Use Tax Rates Effective October 1, 2022" 8011:"Maryland Use Tax – Medicine and Medical Equipment" 6268:"Alaska Division of Community and Regional Affairs" 6221: 4765:are exempt from sales tax on purchases of tangible 3495:No sales tax is charged on prescription medicines. 2866:

California Department of Tax and Fee Administration

2808:, the capital and largest city, has a 2% TPT rate. 10764: 10686: 10684: 10657: 10655: 10653: 9359:"061 Pa. Code § 60.20. Telecommunications service" 8828: 5686:, examples in New York sales tax regulation 527.4. 707:Under two now-overturned Supreme Court decisions, 586:Total State Government Tax Revenue By Type in 2020 10594: 10592: 10590: 10272:"Sound Transit Three sales tax kicks in Saturday" 10062:Department of Revenue of Washington State website 8914:New York State Department of Taxation and Finance 8275:"Local Option Transportation Sales & Use Tax" 6920: 6773: 6647:. Tax Foundation. 31 January 2017. Archived from 6634: 5396:Hellerstein, Jerome R., and Hellerstein, Walter, 4871:when bringing their own vehicles into the state. 3259:Starting in 2013, Georgia now imposes a one-time 11982: 10082:Michelle Nicolosi; Regina Hackett (2005-05-26). 9584: 9582: 9297:"Occupancy Taxes - The City of Portland, Oregon" 9252:"Oregon Liquor Control Commission Privilege Tax" 8059:"Maryland Sales and Use Tax – Repair Exemptions" 7370:"To Tax or Not to Tax Sale of Food and Medicine" 5616:"Sales Tax by State: Are Grocery Items Taxable?" 4279:Additional exemptions include internet service, 3858:and the proximity of the hotel to the Strip and 10717:Jayne O'Donnell; Hadley Malcolm (May 6, 2013). 10681: 10650: 10572:. Wyoming Department of Revenue. Archived from 9740:"State and Local Sales Tax Rates, Midyear 2023" 9322:"Transient Room Tax (TRT) - Eugene, OR Website" 7304:Revenue, Hawaii Department of (December 2006). 6732:Revenue, Colorado Department of (August 2012). 6491:"City of Phoenix Privilege License (Sales) Tax" 6056: 6054: 5805:Fingerhut Prods. Co. v. Commissioner of Revenue 3369:are exempt from the excise tax by federal law. 3136:where it is most needed to relieve congestion. 10587: 9939: 9937: 6882:"Office of Tax and Revenue: Sales Tax Holiday" 6230:"The Sales Tax Code of the City of Birmingham" 6186: 6086:"State Sales Tax on Food and Food Ingredients" 5858: 3585:coming back to the town). Sales tax on liquor 3215:in the state was made even worse when the per- 10893: 10690: 10180:"Local Sales & Use Tax Rates and Changes" 10021:Local Sales & Use Tax Rates & Changes 9579: 9446:. Ernst & Young Puerto Rico LLC, San Juan 6541:"Average U.S. Sales Tax Rate Drops--A Little" 6172:Revenue, Alabama Department of (2006-02-07). 5398:State and Local Taxation: Cases and Materials 5125:petitioned the Supreme Court to abrogate the 5101:(NTU) spoke out against the bill, along with 4272:meals, unless these items are purchased with 3096:) as the other taxes are. Also, the city of 2754:; however, local governments – which include 803:Taxed at a higher rate than the general rate 702: 313: 10425:"Funding idea for new Bucks arena shot down" 10378:"Vehicle License Information: New Residents" 10282: 10084:"State will make art collectors pay use tax" 9066:"Welcome to the Ohio Department of Taxation" 8255:"Mankota, Minnesota: Half-percent sales tax" 8035:"Maryland Sales and Use Tax – Sales of Food" 6062:"Welcome to the Ohio Department of Taxation" 6051: 5905:"STATE ADMINISTERED LOCAL TAX RATE SCHEDULE" 4862:another state with respect to the purchase. 3617:Local government cannot impose a sales tax. 3532:(county) level and some on the city levels, 2864:). Sales and use taxes are collected by the 811:Taxed at a lower rate than the general rate 10758: 10719:"Who would win or lose on online sales tax" 10478:"DOR City of Milwaukee Sales and Use Taxes" 9934: 7306:"An Introduction to the General Excise Tax" 6957:"Is Labor Subject to Sales Tax in Florida?" 6780:Connecticut General Assembly (2009-01-01). 5272:Federal spending and taxation across states 10900: 10886: 10831: 10693:"Peeling back the online sales tax layers" 9765:"Vermont Sales and Use Tax for Businesses" 8670:"Does NH have an Income Tax or Sales Tax?" 6803:"DRS: Exemptions from Sales and Use Taxes" 5453:Hellerstein, page 691; Hellerstein, 14.01. 4809:is assessed on spirits sold to consumers. 4571:subject to a 10% alcoholic beverages tax. 2915:are tax exempt per Connecticut state law. 787:Purchases under $ 50 exempt, higher taxed 677:'s Uniform Sales and Use Tax Certificate. 638:Distinguishing goods from nontaxable items 320: 306: 10825: 10075: 9850: 9848: 9832: 9819: 9806: 9793: 9781: 9646:"TxDMV – Standard Presumptive Calculator" 8672:. NH Department of Revenue Administration 8658:REPORT OF TAXES COLLECTED ON ROOM RENTALS 8200: 7718:"Iowa Department of Revenue – Iowa Taxes" 7337:"Instructions for Form G-6 and Form G-6S" 6931:"FL Dept Rev - Florida Sales and Use Tax" 6801:Office, Enter your Company or Top-Level. 6725: 6703: 6681: 6645:"State and Local Sales Tax Rates in 2017" 6482: 6341:"The City and Borough of Juneau Homepage" 6165: 5981:"Iowa Department of Revenue – Iowa Taxes" 3367:Supplemental Nutrition Assistance Program 3349:with an additional 0.5% surcharge in the 3303:repealed, leaving the 5% rate in effect. 3234:per year, starting in 2002. One was for 1148: 667: 10662:Roxana Tiron; Peter Cook (May 8, 2013). 10064:. Washington State Department of Revenue 9842:. Leg.state.vt.us, Retrieved 2012-07-26. 9816:. Dmv.vermont.gov, Retrieved 2012-03-12. 9757: 8206: 8157:"Michigan Legislature - Section 205.54a" 7363: 7361: 6749: 6713:. California State Board of Equalization 6691:. California State Board of Equalization 6332: 5047: 565: 476: 378: 362: 331: 10816: 10628:"Senate passes Internet sales tax bill" 9619:Accounts, Texas Comptroller of Public. 9189:"Department of Revenue: Business taxes" 9118:"Oklahoma (OK) Sales Tax Rates by City" 7303: 7083: 7081: 6755: 6731: 6488: 6193:Revenue, Alabama Department of (2009). 6192: 6171: 5518:Accounts, Texas Comptroller of Public. 5223:U.S. State Non-resident Withholding Tax 4868:National Automobile Dealers Association 4723:in another state and so only addresses 3899:, UEZ-impacted business districts, and 3187:(which only play a significant role in 2934: 528: 11983: 10313:: CS1 maint: archived copy as title ( 10050: 10034:"Sales tax exemption for Nonresidents" 10016: 10014: 9845: 9825:Vermont Department of Liquor Control, 9721:. Texas Comptroller of Public Accounts 9396:"Sales, Use & Hotel Occupancy Tax" 8890:: CS1 maint: archived copy as title ( 8702: 8518:: CS1 maint: archived copy as title ( 7669:"How does Indiana's tax code compare?" 7546: 7216:: CS1 maint: archived copy as title ( 7159:"GEORGIA SALES AND USE TAX RATE CHART" 7118:: CS1 maint: archived copy as title ( 6338: 6227: 5290: 5169: 3587:was repealed in a 2010 referendum vote 3050:in grocery stores (even those without 2870:California State Board of Equalization 611: 11547:Changes in life expectancy, 1985–2010 11531:Statewide elected executive officials 10881: 10765:Stephen Ohlemacher (April 25, 2013). 10736: 10598: 10250: 10206: 9812:Vermont Department of Motor Vehicles, 8622:COMPONENTS OF SALES AND USE TAX RATES 7773:from the original on January 12, 2023 7547:Dumler, James R. (26 February 2020). 7358: 7297: 6954: 6948: 4660:tax paid by bottlers or wholesalers. 4264:, hot beverages, hot prepared foods, 3330:), and is technically charged to the 3080:(ELOST) which can be put forth for a 457:, a sales tax is imposed only at the 438:) do not levy a statewide sales tax. 383:State & local sales taxes average 11955: 11900:District of Columbia and territories 11635:National Register of Historic Places 11172: 10620: 10359:. West Virginia State Tax Department 10269: 10154: 10129: 9618: 9385:, Pennsylvania Department of Revenue 9348:, Pennsylvania Department of Revenue 9262:Oregon.gov. Retrieved on 2015-05-15. 9241:Oregon.gov. Retrieved on 2015-05-15. 9220:Oregon.gov. Retrieved on 2015-05-15. 9199:Oregon.gov. Retrieved on 2015-05-15. 9178:Oregon.gov. Retrieved on 2015-05-15. 7732:. Iowa.gov. Retrieved on 2012-11-19. 7078: 6022:that actually claimed the exemption. 5613: 5517: 3713:0.25%. Starting on January 1, 2020 3112:until 2020. This is for fixing its 3110:February 2016 presidential primaries 3108:, and last renewed by voters in the 2737:The highest sales tax in Alabama is 2716:has a total sales tax of 10%, as do 741:reversed this interpretation of the 367:State & Local Sales Taxes (2021) 12001:Local taxation in the United States 11996:State taxation in the United States 10011: 9383:Retailers' Information: Taxes (PDF) 7367: 6564: 6538: 5091:Retail Industry Leaders Association 4107:There is a 40.5¢ tax per gallon on 3758:transportation development district 3076:(HOST), and an educational one for 2302: 2031: 647:Collection, payment and tax returns 620: 13: 11516:State superintendents of education 10864:, Federation of Tax Administrators 10710: 9538:"State of Tennessee Sales and Use" 8681:. Nh.gov. Retrieved on 2012-11-19. 7820:from the original on April 4, 2023 7616:"Cook County shaves its sales tax" 6800: 6489:Phoenix, City of (December 2007). 5184: 2774:, has a 5 percent sales tax rate. 2574: 1895: 1623: 751: 581: 370: 14: 12012: 10909:United States state-related lists 10855: 8209:"Outdoors, arts amendment passes" 7495:"Use Tax & Cigarette Use Tax" 6955:Moffa, Jeanette (July 15, 2019). 5614:Dunn, Jennifer (August 4, 2016). 5343:"Transaction Privilege Tax (TPT)" 5291:Bowman, Jeremy (16 August 2014). 5233:Sales and use taxes in California 4963:(passed by legislature in 2013), 4890:levies a 0.9% county sales tax. 4747:state treaties with each nation. 4444: 4408:Pennsylvania Liquor Control Board 4075: 2853:Sales and use taxes in California 2336: 2268: 2201: 2065: 375:Median household income and taxes 222:Automated payment transaction tax 11964: 11954: 11945: 11944: 11567:American Human Development Index 10873:Sales Tax Calculator By Zip-Code 10810: 10784: 10509: 10484: 10470: 10442: 10417: 10391: 10370: 10346: 10321: 10270:Graf, Heather (March 31, 2017). 10263: 10244: 10219: 10209:"Taxes catch up to online sales" 10200: 10172: 10101: 10026: 9986: 9961: 9916: 9891: 9874:"Legislative Information System" 9866: 9732: 9711: 9687: 9662: 9638: 9612: 9568:. State of Tennessee. 2012-11-01 9555: 9530: 9505: 9484: 9457: 9436: 9412: 9388: 9376: 9351: 9339: 9314: 9289: 9265: 9244: 9223: 9202: 9181: 9159: 9135: 9110: 9083: 9058: 9030: 9005: 8980: 8955: 8931: 8898: 8853: 8804: 8779: 8755: 8727: 8684: 8662: 8651: 8640: 8626: 8615: 8604: 8576: 8551: 8526: 8487: 8462: 8437: 8412: 8387: 8362: 8337: 8312: 8287: 8267: 8247: 8230:"Webpage Error - House Research" 8222: 8174: 8149: 8124: 8100: 8075: 8051: 8027: 8003: 7977: 7952: 7928: 7904: 7880: 7856: 7832: 7802: 7785: 7749: 7735: 7710: 7685: 7661: 7634: 7608: 7583: 7563: 7540: 7512: 7487: 7462: 7434: 7406: 7384: 5563:Broadacre Dairies, Inc. v. Evans 5293:"The 5 States With No Sales Tax" 4853: 3873: 3576: 2235: 1725: 1080: 760: 716:National Bellas Hess v. Illinois 561: 550: 494: 486:Sales taxes are imposed only on 472: 388:Sales taxes in the United States 289: 86:Generation-skipping transfer tax 37: 10599:Storh, Greg (12 January 2018). 10551:. Wyoming Department of Revenue 10542:"Current Excise Tax Exemptions" 7864:"Louisiana Parish tax agencies" 7844:Louisiana Department of Revenue 7442:"Sales Tax Rate Change Summary" 7329: 7273: 7249: 7224: 7179: 7151: 7134:"Georgia Department of Revenue" 7126: 7050: 7022: 6997: 6972: 6899: 6874: 6832: 6820: 6794: 6663: 6589: 6558: 6532: 6506: 6457: 6441:"Arizona Department of Revenue" 6433: 6408: 6378: 6353: 6307: 6245: 6215:"Birmingham Sales Tax Increase" 6207: 6151: 6126: 6102: 6078: 6027: 5997: 5973: 5945: 5924: 5897: 5877: 5859:Joanne Kaufman (6 March 2012). 5852: 5827: 5810: 5796: 5787: 5778: 5761: 5752: 5739: 5730: 5721: 5712: 5699: 5689: 5676: 5667: 5653: 5636: 5626: 5607: 5590: 5577: 5568: 5555: 5546: 5537: 5511: 5498: 5473: 5180:Excise tax in the United States 4700:. A total 7% rate is levied in 4477: 4432: 4367:for residential use (including 4355:for production personnel, work 4237: 4119: 3837:Southern Nevada Water Authority 3831:. Clark County, which includes 3622:Michigan Ballot Proposal 2015-1 3195:blocked from using the state's 2913:compact fluorescent light bulbs 2750:There is no state sales tax in 2540: 1963: 1929: 1012: 835:No statewide general sales tax 11905:America the Beautiful quarters 11457:Politics by state or territory 10207:James, Andrea (May 14, 2008). 9770:. State of Vermont. 2019-02-01 9513:"State Sales Tax Rate on Food" 8906:"Sales tax clothing exemption" 8182:"ENROLLED HOUSE BILL No. 5267" 8108:"A Guide to Sales and Use Tax" 7793:"Kansas Department of Revenue" 7757:"Pharmacies & Drug Stores" 7743:"Kansas Department of Revenue" 7368:Mak, James (August 15, 2022). 6980:"Florida sales tax exemptions" 6907:"Skip the Bag, Save the River" 6734:"Colorado Sales/Use Tax Rates" 6516:. 13 July 2011. Archived from 5574:Wyoming Vendor Manual, page 5. 5456: 5447: 5415: 5390: 5387:, Revenue.state.wy.us, page 4. 5373: 5353: 5335: 5310: 5284: 5121:In October 2017, the state of 4939:, as well as a payment to the 4416: 3728: 3717:will impose a 0.5% sales tax. 3120:systems, mainly by separating 2902: 2874:California Franchise Tax Board 2843:groceries remained unchanged. 2608: 2370: 1691: 1521: 779:Exempt from general sales tax 101:Internal Revenue Service (IRS) 1: 11109:Federal taxation and spending 10691:Herb Weisbaum (May 7, 2013). 10634:. May 6, 2013. Archived from 10251:Cohen, Josh (June 13, 2016). 9799:Vermont Department of Taxes, 8584:"You are being redirected..." 8015:Individuals.marylandtaxes.com 7840:"General Sales & Use Tax" 7281:"Invest Guam – Tax Structure" 6386:"Arizona Administrative Code" 5347:Arizona Department of Revenue 5277: 5267:Taxation in the United States 5145:South Dakota v. Wayfair, Inc. 4738: 4514:of these charges a city tax. 4353:personal protective equipment 3997:counties) that have done so. 3965:, for example, is 8.75%. In 3928: 3886: 2846: 2506: 2133: 1997: 1827: 1759: 1657: 1589: 1487: 1351: 1114: 1046: 978: 795:Subject to general sales tax 693: 186:State and local tax deduction 31:Taxation in the United States 11688:Cell phone use while driving 11511:State presidents pro tempore 11011:Largest cities by population 9924:"Disposable Plastic Bag Tax" 9563:"Local Option Tax Rate List" 8735:"New Jersey Sales Tax Guide" 8207:Meersman, Tom (2008-05-11). 7814:Kansas Department of Revenue 7764:Kansas Department of Revenue 7394:. Idaho State Tax Commission 6009:Alliance for Period Supplies 5807:, 258 NW2d 606 (Minn. 1977). 4874: 4502: 3949:The state sales tax rate in 3627: 3520: 3031:are not taxed at all, while 2642: 2472: 1793: 1385: 1216: 1182: 944: 876: 850:Total with max local surtax 684: 238:Efficient Taxation of Income 7: 11630:National Historic Landmarks 11041:Population density (cities) 10835:History and Economic Impact 10821:. McGraw-Hill Book Company. 10817:Buehler, Alfred G. (1940). 10090:. Hearst Seattle Media, LLC 8395:"Sales/Use Tax Rate Tables" 7620:Articles.chicagotribune.com 6758:"Denver Combined Tax Rates" 5696:the same as sales of books. 5201: 5055:Quill Corp. v. North Dakota 4663: 4363:services, pet medications, 4206: 3944: 3862:, the home stadium for the 3856:Las Vegas Convention Center 3807: 3747: 3605: 3596:2010 state general election 3556: 3509: 3387: 3351:City and County of Honolulu 3223:-reducing investments like 2922: 2883: 2822: 2758:, the Alaska equivalent of 2167: 1861: 1453: 1283: 1149:§ District of Columbia 910: 710:Quill Corp. v. North Dakota 598: 106:Internal Revenue Code (IRC) 10: 12017: 11752:Former constitutional bans 11496:State secretaries of state 11239:National Natural Landmarks 10868:U.S. Sales Tax Rate Lookup 10746:. National Taxpayers Union 10213:Seattle Post-Intelligencer 9856:"Retail Sales and Use Tax" 8063:Business.marylandtaxes.com 8039:Business.marylandtaxes.com 6711:"Article 8. Food Products" 5442:New York Sales and Use Tax 5192: 5173: 5087:National Retail Federation 5016: 4562: 3959:New York State Legislature 3780: 3429: 3425: 3314:does not have a sales tax 3213:alternative transportation 3011: 2957: 2850: 2777: 2741:, with a sales tax of 11%. 2690: 2404: 1555: 1317: 703:Constitutional limitations 541: 519: 11940: 11802: 11653: 11602: 11539: 11366:Agriculture commissioners 11358: 11277: 11244:National Wildlife Refuges 11216: 11066: 10924: 10915: 10841:, University of Tennessee 9945:"Sales and use tax rates" 9838:Vermont Statutes Online, 9590:"Local Sales and Use Tax" 5865:Minnesota.publicradio.org 5561:Tennessee Supreme Court, 4836:rate in Seattle was 9%.) 4820:(+.001), and the city of 4339:fees, burial items (like 4245:has a 6% sales tax rate. 4218: 3819: 3766:Supreme Court of Missouri 3471: 3454:Indiana Convention Center 3363:new rail transport system 3306: 3155:) counties charge 1% for 3092:(in cooperation with its 2787:transaction privilege tax 2745: 2641: 2607: 2573: 2539: 2505: 2471: 2438: 2437: 2403: 2369: 2335: 2301: 2267: 2234: 2200: 2166: 2132: 2099: 2098: 2064: 2030: 1996: 1962: 1928: 1894: 1860: 1826: 1792: 1758: 1724: 1690: 1656: 1622: 1588: 1554: 1520: 1486: 1452: 1419: 1418: 1384: 1350: 1316: 1282: 1250: 1249: 1215: 1181: 1147: 1113: 1079: 1045: 1011: 977: 943: 909: 875: 870: 867: 864: 861: 858: 855: 852: 849: 846: 843: 770: 767: 675:Multistate Tax Commission 11720:Law enforcement agencies 11462:Political party strength 11229:Carbon dioxide emissions 11021:Most popular given names 10570:"Wyoming State Statutes" 7941:. Maine Revenue Services 6339:Juneau, City of (2009). 6174:"ADOR – State Tax Rates" 5099:National Taxpayers Union 5075:Marketplace Fairness Act 4521: 4399:supplies and equipment, 3544: 3376: 3106:Georgia General Assembly 827:Some locations tax less 819:Some locations tax more 525:leases, but not all do. 296:United States portal 164:State and local taxation 126:Constitutional authority 21:This article is part of 11562:Human Development Index 11391:Congressional districts 9829:. Retrieved 2012-07-26. 9803:. Retrieved 2012-07-20. 9790:. Retrieved 2016-09-02. 9013:"Motor Fuels Tax Rates" 8692:"Chapter 83-E Repealed" 6090:Oklahoma Tax Commission 5912:www.revenue.alabama.gov 5822:Publication 1001(10_03) 5565:, 246 S.W.2d 78 (1952). 5103:The Heritage Foundation 5060:Dormant Commerce Clause 4550: 4174: 3459: 3286: 2800:and certain prescribed 1705:Up to 10.775% (higher) 738:South Dakota v. Wayfair 402:exists. 45 states, the 56:Alternative minimum tax 11579:Infant mortality rates 11442:Libraries and archives 11188:Sovereign wealth funds 11153:Millionaire households 11114:Gross domestic product 11026:Most populous counties 11006:Educational attainment 10606:Bloomberg Businessweek 9494:. City of Myrtle Beach 8087:Montgomerycountymd.gov 7766:. September 19, 2014. 7551:. McClellan Davis, LLC 7344:Department of Taxation 6969:(emphasis in original) 6959:. Moffa Sutton Donnini 5673:Hellerstein, page 701. 4947:The municipalities of 4925:, the new home of the 4426:commonwealth sales tax 4309:over-the-counter drugs 3897:Urban Enterprise Zones 3033:over-the-counter drugs 2994:hurricane preparedness 2977: 862:Non-prescription drug 668:Exemption certificates 634:purchased for resale. 587: 579: 483: 418:As of 2017, 5 states ( 406:, the territories of 384: 376: 368: 360: 253:Hall–Rabushka flat tax 11183:Socioeconomic factors 10954:Birth and death rates 10862:State Sales Tax Rates 9695:"Hotel Occupancy Tax" 9420:"Puerto Rico Economy" 9091:"Sales Tax Map Color" 8234:House.leg.state.mn.us 6292:"Alaska Taxable 2008" 6228:Birmingham, City of. 5747:Sta-Ru Corp. v. Mahin 5228:Sales taxes in Canada 5174:Further information: 5048:Internet transactions 4915:American Family Field 4627:. The communities of 4032:(outside the city of 4008:(outside the city of 3452:and expansion of the 3318:, but it does have a 3181:public transportation 2972: 2911:students only). Also 2303:§ South Carolina 2045:Up to 8.50% (higher) 2032:§ North Carolina 1841:9.5% (Omaha, higher) 585: 569: 480: 382: 374: 366: 335: 278:Border-adjustment tax 11927:Temperature extremes 11725:Legality of cannabis 11703:Firearms death rates 11620:Historical societies 11521:State supreme courts 11506:State chief justices 11430:Lieutenant governors 9492:"More Did you know?" 8920:on 25 September 2010 8836:"Gross Receipts Tax" 8696:gencourt.state.nh.us 8611:County Map of Nevada 8186:Michigan Legislature 7888:"Allen Parish Taxes" 7318:on December 16, 2006 7257:"Guam Tax Structure" 6565:Barrett, William P. 6539:Barrett, William P. 4260:and powdered mixes, 3642:Minneapolis-St. Paul 3568:On January 1, 2012, 3254:late-2000s recession 3179:projects, including 2935:District of Columbia 2802:homeopathic remedies 2575:§ West Virginia 1896:§ New Hampshire 1624:§ Massachusetts 529:Exempt organizations 404:District of Columbia 233:Competitive Tax Plan 11820:Bus transit systems 11769:Self-representation 11208:Vehicles per capita 11104:Federal tax revenue 11099:Exports and imports 10964:Hispanic and Latino 9827:Annual Report, p. 4 9801:Motor Vehicle Taxes 9600:on 3 September 2013 8299:www.startribune.com 7595:Salestaxchicago.com 7576:New York Daily News 7474:Revenue.state.il.us 7449:Revenue.state.il.us 6577:on February 5, 2012 6396:on 28 February 2015 6161:. 18 November 2008. 6138:Revenue.alabama.gov 6114:Revenue.alabama.gov 5758:Hellerstein, 13.09. 5170:International sales 4251:Philadelphia County 3764:subdivisions. The 3598:, and the separate 3591:initiative petition 3500:Holiday Inn Express 3432:Taxation in Indiana 3102:special legislation 3074:homestead exemption 3066:Counties in Georgia 2554:Up to 10% (higher) 2337:§ South Dakota 2269:§ Rhode Island 2202:§ Pennsylvania 2066:§ North Dakota 1532:Up to 7.0% (lower) 612:Intangible property 263:Taxpayer Choice Act 11794:Violent Crime Rate 11740:Incarceration rate 11447:Official languages 11320:Geographic centers 11198:Unemployment rates 11193:State income taxes 11143:Median home prices 10989:Non-Hispanic white 10796:SalesAndUseTax.com 9994:"Indian Tax Guide" 9969:"Retail sales tax" 9699:Window.state.tx.us 9625:Window.state.tx.us 9621:"Tax Publications" 9594:Window.state.tx.us 9400:Portal.state.pa.us 9301:Portlandoregon.gov 8634:"Clark County, NV" 8211:. The Star Tribune 8188:. November 5, 2021 8161:Legislature.mi.gov 7745:. January 1, 2023. 7236:Salesandusetax.com 6984:SalesAndUseTax.com 5793:Hellerstein 12.08. 5784:Hellerstein 12.04. 5602:Publication R-1002 5543:Hellerstein 13.10. 5524:Window.state.tx.us 5520:"Tax Publications" 5506:Publication 96-280 5366:2012-05-15 at the 5208:Gross receipts tax 5176:Customs § USA 4694:Northampton County 4305:prescription drugs 4289:disposable diapers 4198:gross receipts tax 3938:gross receipts tax 3320:gross receipts tax 3232:sales-tax holidays 3029:prescription drugs 2798:prescription drugs 2791:gross receipts tax 2291:Exempt < $ 250 2236:§ Puerto Rico 2020:Exempt < $ 110 1726:§ Mississippi 1646:Exempt < $ 175 1637:Up to 7% (higher) 1399:Up to 9% (higher) 1196:Up to 9% (higher) 1081:§ Connecticut 859:Prescription drug 588: 580: 484: 385: 377: 369: 361: 214:Federal tax reform 11978: 11977: 11922:Tallest buildings 11887:Numbered highways 11610:Date of statehood 11474:State legislators 11381:Capitol buildings 11371:Attorneys general 11224:Botanical gardens 11203:Union affiliation 10576:on April 30, 2007 9840:Title 7, Chap. 15 9169:. State of Oregon 8132:"Taxes - Use Tax" 7989:Maine Legislature 7816:. April 1, 2023. 7579:. 19 August 2016. 7392:"Sales / use tax" 7346:. State of Hawaii 7065:Dor.myflorida.com 7037:Dor.myflorida.com 6935:Dor.myflorida.com 6651:on 29 August 2018 6469:Azleg.state.az.us 6465:"Format Document" 6420:Azleg.state.az.us 6416:"Format Document" 6365:Azleg.state.az.us 6361:"Format Document" 6217:. 2 January 2008. 5835:"Sales Tax Rates" 5468:Publication 20165 5435:978-0-7811-0415-9 5427:978-0-8080-1921-3 5406:978-0-314-15376-0 5069:In May 2013, the 4941:Green Bay Packers 4807:spirits liter tax 4803:spirits sales tax 4767:personal property 4702:James City County 4682:Gloucester County 4315:items (including 4113:sales tax holiday 4093:light rail system 4044:. The Cities of 3864:Las Vegas Raiders 3860:Allegiant Stadium 3696:Blue Earth County 3570:Montgomery County 3450:Lucas Oil Stadium 3151:(and since 2015, 3090:county commission 3054:), such as fresh 2675: 2674: 2541:§ Washington 1964:§ New Mexico 1930:§ New Jersey 1227:Up to 4% (lower) 1013:§ California 871:Feminine Hygiene 839: 838: 784:Exempt < $ 50 330: 329: 131:Taxpayer standing 61:Capital gains tax 12008: 11968: 11958: 11957: 11948: 11947: 11645:Historic regions 11640:State partitions 11615:Name etymologies 11526:State treasurers 11479:Alabama–Missouri 11269:Wilderness areas 11168:R&D spending 11094:Employment rates 11036:Populated places 10999:Spanish-speaking 10994:Pacific Islander 10974:Household income 10939:African American 10902: 10895: 10888: 10879: 10878: 10849: 10848: 10847: 10846: 10840: 10832:William F. Fox, 10829: 10823: 10822: 10814: 10808: 10807: 10805: 10803: 10788: 10782: 10781: 10779: 10777: 10762: 10756: 10755: 10753: 10751: 10740: 10734: 10733: 10731: 10729: 10714: 10708: 10707: 10705: 10703: 10688: 10679: 10678: 10676: 10674: 10659: 10648: 10647: 10645: 10643: 10624: 10618: 10617: 10615: 10613: 10596: 10585: 10584: 10582: 10581: 10566: 10560: 10559: 10557: 10556: 10546: 10538: 10532: 10531: 10529: 10527: 10513: 10507: 10506: 10504: 10502: 10488: 10482: 10481: 10474: 10468: 10467: 10465: 10463: 10454: 10446: 10440: 10439: 10437: 10435: 10421: 10415: 10414: 10412: 10410: 10403:Journaltimes.com 10395: 10389: 10388: 10386: 10385: 10374: 10368: 10367: 10365: 10364: 10358: 10350: 10344: 10343: 10341: 10340: 10331:. Archived from 10325: 10319: 10318: 10312: 10304: 10302: 10301: 10292:. Archived from 10286: 10280: 10279: 10267: 10261: 10260: 10248: 10242: 10241: 10239: 10238: 10223: 10217: 10216: 10204: 10198: 10197: 10195: 10193: 10184: 10176: 10170: 10169: 10158: 10152: 10151: 10149: 10147: 10133: 10127: 10126: 10124: 10122: 10113: 10105: 10099: 10098: 10096: 10095: 10079: 10073: 10072: 10070: 10069: 10054: 10048: 10047: 10045: 10044: 10030: 10024: 10018: 10009: 10008: 10006: 10005: 9990: 9984: 9983: 9981: 9980: 9965: 9959: 9958: 9956: 9955: 9941: 9932: 9931: 9920: 9914: 9913: 9911: 9909: 9903:Tax.virginia.gov 9895: 9889: 9888: 9886: 9884: 9878:Leg1.state.va.us 9870: 9864: 9863: 9852: 9843: 9836: 9830: 9823: 9817: 9810: 9804: 9797: 9791: 9785: 9779: 9778: 9776: 9775: 9769: 9761: 9755: 9754: 9752: 9751: 9736: 9730: 9729: 9727: 9726: 9715: 9709: 9708: 9706: 9705: 9691: 9685: 9684: 9682: 9681: 9666: 9660: 9659: 9657: 9656: 9642: 9636: 9635: 9633: 9631: 9616: 9610: 9609: 9607: 9605: 9596:. Archived from 9586: 9577: 9576: 9574: 9573: 9567: 9559: 9553: 9552: 9550: 9548: 9534: 9528: 9527: 9525: 9524: 9509: 9503: 9502: 9500: 9499: 9488: 9482: 9481: 9479: 9478: 9469: 9461: 9455: 9454: 9452: 9451: 9440: 9434: 9433: 9431: 9430: 9424:Topuertorico.org 9416: 9410: 9409: 9407: 9406: 9392: 9386: 9380: 9374: 9373: 9371: 9369: 9355: 9349: 9343: 9337: 9336: 9334: 9332: 9318: 9312: 9311: 9309: 9307: 9293: 9287: 9286: 9284: 9283: 9269: 9263: 9261: 9259: 9258: 9248: 9242: 9240: 9238: 9237: 9227: 9221: 9219: 9217: 9216: 9206: 9200: 9198: 9196: 9195: 9185: 9179: 9177: 9175: 9174: 9163: 9157: 9156: 9154: 9153: 9139: 9133: 9132: 9130: 9128: 9114: 9108: 9107: 9105: 9104: 9095: 9087: 9081: 9080: 9078: 9077: 9068:. Archived from 9062: 9056: 9055: 9053: 9051: 9042: 9034: 9028: 9027: 9025: 9023: 9009: 9003: 9002: 9000: 8998: 8984: 8978: 8977: 8975: 8973: 8959: 8953: 8952: 8950: 8949: 8935: 8929: 8928: 8926: 8925: 8916:. Archived from 8902: 8896: 8895: 8889: 8881: 8879: 8878: 8872: 8866:. Archived from 8865: 8857: 8851: 8850: 8848: 8847: 8838:. Archived from 8832: 8826: 8825: 8823: 8822: 8808: 8802: 8801: 8799: 8797: 8783: 8777: 8776: 8774: 8773: 8759: 8753: 8752: 8750: 8748: 8739: 8731: 8725: 8724: 8722: 8721: 8712:. Archived from 8706: 8700: 8699: 8688: 8682: 8680: 8678: 8677: 8666: 8660: 8655: 8649: 8644: 8638: 8637: 8630: 8624: 8619: 8613: 8608: 8602: 8601: 8599: 8597: 8588: 8580: 8574: 8573: 8571: 8570: 8561:. Archived from 8555: 8549: 8548: 8546: 8544: 8530: 8524: 8523: 8517: 8509: 8507: 8506: 8497:. Archived from 8491: 8485: 8484: 8482: 8480: 8466: 8460: 8459: 8457: 8455: 8441: 8435: 8434: 8432: 8430: 8416: 8410: 8409: 8407: 8405: 8391: 8385: 8384: 8382: 8380: 8366: 8360: 8359: 8357: 8355: 8341: 8335: 8334: 8332: 8330: 8316: 8310: 8309: 8307: 8306: 8291: 8285: 8284: 8282: 8281: 8271: 8265: 8264: 8262: 8261: 8251: 8245: 8244: 8242: 8240: 8226: 8220: 8219: 8217: 8216: 8204: 8198: 8197: 8195: 8193: 8178: 8172: 8171: 8169: 8167: 8153: 8147: 8146: 8144: 8142: 8128: 8122: 8121: 8119: 8118: 8104: 8098: 8097: 8095: 8093: 8083:"Bring Your Bag" 8079: 8073: 8072: 8070: 8069: 8055: 8049: 8048: 8046: 8045: 8031: 8025: 8024: 8022: 8021: 8007: 8001: 8000: 7998: 7996: 7991:. March 30, 2021 7981: 7975: 7974: 7972: 7970: 7956: 7950: 7949: 7947: 7946: 7940: 7932: 7926: 7925: 7923: 7922: 7912:"Orleans Parish" 7908: 7902: 7901: 7899: 7898: 7884: 7878: 7877: 7875: 7874: 7860: 7854: 7853: 7851: 7850: 7836: 7830: 7829: 7827: 7825: 7806: 7800: 7799: 7797: 7789: 7783: 7782: 7780: 7778: 7772: 7761: 7753: 7747: 7746: 7739: 7733: 7731: 7729: 7728: 7714: 7708: 7707: 7705: 7703: 7689: 7683: 7682: 7680: 7679: 7665: 7659: 7658: 7656: 7655: 7647:Washington Times 7638: 7632: 7631: 7629: 7627: 7612: 7606: 7605: 7603: 7601: 7587: 7581: 7580: 7567: 7561: 7560: 7558: 7556: 7544: 7538: 7537: 7535: 7533: 7524: 7516: 7510: 7509: 7507: 7506: 7497:. Archived from 7491: 7485: 7484: 7482: 7480: 7470:"MyTax Illinois" 7466: 7460: 7459: 7457: 7455: 7446: 7438: 7432: 7431: 7429: 7427: 7421:Tax.illinois.gov 7418: 7410: 7404: 7403: 7401: 7399: 7388: 7382: 7381: 7379: 7377: 7365: 7356: 7355: 7353: 7351: 7341: 7333: 7327: 7326: 7324: 7323: 7317: 7311:. Archived from 7310: 7301: 7295: 7294: 7292: 7291: 7277: 7271: 7270: 7268: 7267: 7253: 7247: 7246: 7244: 7242: 7228: 7222: 7221: 7215: 7207: 7205: 7204: 7198: 7192:. Archived from 7191: 7183: 7177: 7176: 7174: 7172: 7163: 7155: 7149: 7148: 7146: 7145: 7136:. Archived from 7130: 7124: 7123: 7117: 7109: 7107: 7106: 7100: 7094:. Archived from 7093: 7085: 7076: 7075: 7073: 7071: 7062: 7054: 7048: 7047: 7045: 7043: 7034: 7026: 7020: 7019: 7017: 7015: 7001: 6995: 6994: 6992: 6990: 6976: 6970: 6968: 6966: 6964: 6952: 6946: 6945: 6943: 6941: 6927: 6918: 6917: 6915: 6913: 6903: 6897: 6896: 6894: 6893: 6884:. Archived from 6878: 6872: 6871: 6869: 6868: 6857: 6851: 6850: 6848: 6847: 6836: 6830: 6824: 6818: 6817: 6815: 6813: 6798: 6792: 6791: 6789: 6788: 6777: 6771: 6770: 6768: 6767: 6762: 6753: 6747: 6746: 6744: 6743: 6738: 6729: 6723: 6722: 6720: 6718: 6707: 6701: 6700: 6698: 6696: 6685: 6679: 6678: 6667: 6661: 6660: 6658: 6656: 6641: 6632: 6631: 6629: 6628: 6617: 6611: 6610: 6608: 6606: 6601: 6593: 6587: 6586: 6584: 6582: 6573:. Archived from 6562: 6556: 6555: 6553: 6551: 6536: 6530: 6529: 6527: 6525: 6510: 6504: 6503: 6501: 6500: 6495: 6486: 6480: 6479: 6477: 6475: 6461: 6455: 6454: 6452: 6451: 6437: 6431: 6430: 6428: 6426: 6412: 6406: 6405: 6403: 6401: 6392:. Archived from 6382: 6376: 6375: 6373: 6371: 6357: 6351: 6350: 6348: 6347: 6336: 6330: 6329: 6327: 6326: 6317:. Archived from 6311: 6305: 6304: 6302: 6301: 6296: 6287: 6278: 6277: 6275: 6274: 6263: 6257: 6256: 6249: 6243: 6242: 6240: 6239: 6234: 6225: 6219: 6218: 6211: 6205: 6204: 6202: 6201: 6190: 6184: 6183: 6181: 6180: 6169: 6163: 6162: 6155: 6149: 6148: 6146: 6144: 6130: 6124: 6123: 6121: 6120: 6106: 6100: 6099: 6097: 6096: 6082: 6076: 6075: 6073: 6072: 6058: 6049: 6048: 6046: 6045: 6031: 6025: 6024: 6018: 6016: 6001: 5995: 5994: 5992: 5991: 5977: 5971: 5970: 5968: 5966: 5957: 5949: 5943: 5942: 5940: 5938: 5928: 5922: 5921: 5919: 5918: 5909: 5901: 5895: 5894: 5892: 5891: 5881: 5875: 5874: 5872: 5871: 5856: 5850: 5849: 5847: 5845: 5831: 5825: 5814: 5808: 5800: 5794: 5791: 5785: 5782: 5776: 5765: 5759: 5756: 5750: 5743: 5737: 5734: 5728: 5725: 5719: 5716: 5710: 5703: 5697: 5693: 5687: 5680: 5674: 5671: 5665: 5661:Section 3.293(a) 5657: 5651: 5640: 5634: 5630: 5624: 5623: 5611: 5605: 5594: 5588: 5581: 5575: 5572: 5566: 5559: 5553: 5550: 5544: 5541: 5535: 5534: 5532: 5530: 5515: 5509: 5502: 5496: 5495: 5493: 5491: 5477: 5471: 5460: 5454: 5451: 5445: 5419: 5413: 5394: 5388: 5377: 5371: 5357: 5351: 5350: 5349:. July 12, 2017. 5339: 5333: 5332: 5330: 5329: 5324:. August 6, 2013 5314: 5308: 5307: 5305: 5303: 5288: 5255:State tax levels 5250:State income tax 5095:brick and mortar 5013:sales tax rate. 5007:Wisconsin Center 5003:Milwaukee County 4888:Milwaukee County 4674:Charlotte County 4605:South Burlington 4494:Minnehaha County 4293:feminine hygiene 4247:Allegheny County 3843:(which includes 3802:West Yellowstone 3684:(all 0.5%), and 3602:that same year. 3334:rather than the 3240:energy-efficient 3193:constitutionally 3141:its 159 counties 3130:Atlanta Beltline 2940:Washington, D.C. 2897:Falcon, Colorado 2862:Santa Fe Springs 2609:§ Wisconsin 2371:§ Tennessee 1692:§ Minnesota 1522:§ Louisiana 1365:8.25%+ (higher) 989:0.125%+ (lower) 841: 840: 765: 764: 621:Sales for resale 578:(green) in 2007. 358: 353: 348: 343: 338: 322: 315: 308: 294: 293: 292: 224: 201:State tax levels 171:State income tax 116:Revenue by state 49:Federal taxation 41: 18: 17: 12016: 12015: 12011: 12010: 12009: 12007: 12006: 12005: 11981: 11980: 11979: 11974: 11936: 11912:Snowiest places 11798: 11789:Statutory codes 11783:by jurisdiction 11747:Same-sex unions 11676:Dry communities 11649: 11598: 11574:Life expectancy 11552:Fertility rates 11535: 11484:Montana–Wyoming 11354: 11273: 11264:Superfund sites 11212: 11062: 10920: 10911: 10906: 10858: 10853: 10852: 10844: 10842: 10838: 10830: 10826: 10815: 10811: 10801: 10799: 10798:. 20 April 2018 10790: 10789: 10785: 10775: 10773: 10763: 10759: 10749: 10747: 10742: 10741: 10737: 10727: 10725: 10715: 10711: 10701: 10699: 10689: 10682: 10672: 10670: 10660: 10651: 10641: 10639: 10626: 10625: 10621: 10611: 10609: 10597: 10588: 10579: 10577: 10568: 10567: 10563: 10554: 10552: 10544: 10540: 10539: 10535: 10525: 10523: 10515: 10514: 10510: 10500: 10498: 10490: 10489: 10485: 10476: 10475: 10471: 10461: 10459: 10452: 10448: 10447: 10443: 10433: 10431: 10423: 10422: 10418: 10408: 10406: 10405:. 11 March 2008 10397: 10396: 10392: 10383: 10381: 10376: 10375: 10371: 10362: 10360: 10356: 10352: 10351: 10347: 10338: 10336: 10327: 10326: 10322: 10306: 10305: 10299: 10297: 10290:"Archived copy" 10288: 10287: 10283: 10268: 10264: 10249: 10245: 10236: 10234: 10225: 10224: 10220: 10205: 10201: 10191: 10189: 10182: 10178: 10177: 10173: 10160: 10159: 10155: 10145: 10143: 10135: 10134: 10130: 10120: 10118: 10111: 10107: 10106: 10102: 10093: 10091: 10080: 10076: 10067: 10065: 10056: 10055: 10051: 10042: 10040: 10032: 10031: 10027: 10019: 10012: 10003: 10001: 9992: 9991: 9987: 9978: 9976: 9967: 9966: 9962: 9953: 9951: 9943: 9942: 9935: 9922: 9921: 9917: 9907: 9905: 9897: 9896: 9892: 9882: 9880: 9872: 9871: 9867: 9854: 9853: 9846: 9837: 9833: 9824: 9820: 9811: 9807: 9798: 9794: 9786: 9782: 9773: 9771: 9767: 9763: 9762: 9758: 9749: 9747: 9738: 9737: 9733: 9724: 9722: 9717: 9716: 9712: 9703: 9701: 9693: 9692: 9688: 9679: 9677: 9668: 9667: 9663: 9654: 9652: 9644: 9643: 9639: 9629: 9627: 9617: 9613: 9603: 9601: 9588: 9587: 9580: 9571: 9569: 9565: 9561: 9560: 9556: 9546: 9544: 9536: 9535: 9531: 9522: 9520: 9511: 9510: 9506: 9497: 9495: 9490: 9489: 9485: 9476: 9474: 9467: 9463: 9462: 9458: 9449: 9447: 9442: 9441: 9437: 9428: 9426: 9418: 9417: 9413: 9404: 9402: 9394: 9393: 9389: 9381: 9377: 9367: 9365: 9357: 9356: 9352: 9344: 9340: 9330: 9328: 9320: 9319: 9315: 9305: 9303: 9295: 9294: 9290: 9281: 9279: 9271: 9270: 9266: 9256: 9254: 9250: 9249: 9245: 9235: 9233: 9229: 9228: 9224: 9214: 9212: 9208: 9207: 9203: 9193: 9191: 9187: 9186: 9182: 9172: 9170: 9165: 9164: 9160: 9151: 9149: 9141: 9140: 9136: 9126: 9124: 9116: 9115: 9111: 9102: 9100: 9093: 9089: 9088: 9084: 9075: 9073: 9064: 9063: 9059: 9049: 9047: 9040: 9036: 9035: 9031: 9021: 9019: 9011: 9010: 9006: 8996: 8994: 8986: 8985: 8981: 8971: 8969: 8961: 8960: 8956: 8947: 8945: 8937: 8936: 8932: 8923: 8921: 8904: 8903: 8899: 8883: 8882: 8876: 8874: 8870: 8863: 8861:"Archived copy" 8859: 8858: 8854: 8845: 8843: 8834: 8833: 8829: 8820: 8818: 8816:www.state.nj.us 8810: 8809: 8805: 8795: 8793: 8785: 8784: 8780: 8771: 8769: 8767:www.state.nj.us 8761: 8760: 8756: 8746: 8744: 8737: 8733: 8732: 8728: 8719: 8717: 8708: 8707: 8703: 8690: 8689: 8685: 8675: 8673: 8668: 8667: 8663: 8656: 8652: 8645: 8641: 8632: 8631: 8627: 8620: 8616: 8609: 8605: 8595: 8593: 8586: 8582: 8581: 8577: 8568: 8566: 8557: 8556: 8552: 8542: 8540: 8532: 8531: 8527: 8511: 8510: 8504: 8502: 8495:"Archived copy" 8493: 8492: 8488: 8478: 8476: 8468: 8467: 8463: 8453: 8451: 8443: 8442: 8438: 8428: 8426: 8418: 8417: 8413: 8403: 8401: 8393: 8392: 8388: 8378: 8376: 8368: 8367: 8363: 8353: 8351: 8343: 8342: 8338: 8328: 8326: 8318: 8317: 8313: 8304: 8302: 8293: 8292: 8288: 8279: 8277: 8273: 8272: 8268: 8259: 8257: 8253: 8252: 8248: 8238: 8236: 8228: 8227: 8223: 8214: 8212: 8205: 8201: 8191: 8189: 8180: 8179: 8175: 8165: 8163: 8155: 8154: 8150: 8140: 8138: 8130: 8129: 8125: 8116: 8114: 8106: 8105: 8101: 8091: 8089: 8081: 8080: 8076: 8067: 8065: 8057: 8056: 8052: 8043: 8041: 8033: 8032: 8028: 8019: 8017: 8009: 8008: 8004: 7994: 7992: 7983: 7982: 7978: 7968: 7966: 7958: 7957: 7953: 7944: 7942: 7938: 7934: 7933: 7929: 7920: 7918: 7910: 7909: 7905: 7896: 7894: 7886: 7885: 7881: 7872: 7870: 7862: 7861: 7857: 7848: 7846: 7838: 7837: 7833: 7823: 7821: 7808: 7807: 7803: 7795: 7791: 7790: 7786: 7776: 7774: 7770: 7759: 7755: 7754: 7750: 7741: 7740: 7736: 7726: 7724: 7716: 7715: 7711: 7701: 7699: 7691: 7690: 7686: 7677: 7675: 7667: 7666: 7662: 7653: 7651: 7640: 7639: 7635: 7625: 7623: 7614: 7613: 7609: 7599: 7597: 7589: 7588: 7584: 7569: 7568: 7564: 7554: 7552: 7545: 7541: 7531: 7529: 7522: 7518: 7517: 7513: 7504: 7502: 7493: 7492: 7488: 7478: 7476: 7468: 7467: 7463: 7453: 7451: 7444: 7440: 7439: 7435: 7425: 7423: 7416: 7412: 7411: 7407: 7397: 7395: 7390: 7389: 7385: 7375: 7373: 7366: 7359: 7349: 7347: 7339: 7335: 7334: 7330: 7321: 7319: 7315: 7308: 7302: 7298: 7289: 7287: 7279: 7278: 7274: 7265: 7263: 7255: 7254: 7250: 7240: 7238: 7230: 7229: 7225: 7209: 7208: 7202: 7200: 7196: 7189: 7187:"Archived copy" 7185: 7184: 7180: 7170: 7168: 7166:Dor.georgia.gov 7161: 7157: 7156: 7152: 7143: 7141: 7132: 7131: 7127: 7111: 7110: 7104: 7102: 7098: 7091: 7089:"Archived copy" 7087: 7086: 7079: 7069: 7067: 7060: 7056: 7055: 7051: 7041: 7039: 7032: 7028: 7027: 7023: 7013: 7011: 7009:Leg.state.fl.us 7003: 7002: 6998: 6988: 6986: 6978: 6977: 6973: 6962: 6960: 6953: 6949: 6939: 6937: 6929: 6928: 6921: 6911: 6909: 6905: 6904: 6900: 6891: 6889: 6880: 6879: 6875: 6866: 6864: 6858: 6854: 6845: 6843: 6838: 6837: 6833: 6825: 6821: 6811: 6809: 6799: 6795: 6786: 6784: 6778: 6774: 6765: 6763: 6760: 6754: 6750: 6741: 6739: 6736: 6730: 6726: 6716: 6714: 6709: 6708: 6704: 6694: 6692: 6687: 6686: 6682: 6669: 6668: 6664: 6654: 6652: 6643: 6642: 6635: 6626: 6624: 6618: 6614: 6604: 6602: 6599: 6595: 6594: 6590: 6580: 6578: 6563: 6559: 6549: 6547: 6537: 6533: 6523: 6521: 6520:on 13 July 2011 6512: 6511: 6507: 6498: 6496: 6493: 6487: 6483: 6473: 6471: 6463: 6462: 6458: 6449: 6447: 6439: 6438: 6434: 6424: 6422: 6414: 6413: 6409: 6399: 6397: 6384: 6383: 6379: 6369: 6367: 6359: 6358: 6354: 6345: 6343: 6337: 6333: 6324: 6322: 6313: 6312: 6308: 6299: 6297: 6294: 6288: 6281: 6272: 6270: 6264: 6260: 6251: 6250: 6246: 6237: 6235: 6232: 6226: 6222: 6213: 6212: 6208: 6199: 6197: 6191: 6187: 6178: 6176: 6170: 6166: 6157: 6156: 6152: 6142: 6140: 6132: 6131: 6127: 6118: 6116: 6108: 6107: 6103: 6094: 6092: 6084: 6083: 6079: 6070: 6068: 6060: 6059: 6052: 6043: 6041: 6033: 6032: 6028: 6014: 6012: 6011:. 13 April 2022 6003: 6002: 5998: 5989: 5987: 5979: 5978: 5974: 5964: 5962: 5955: 5951: 5950: 5946: 5936: 5934: 5930: 5929: 5925: 5916: 5914: 5907: 5903: 5902: 5898: 5889: 5887: 5883: 5882: 5878: 5869: 5867: 5857: 5853: 5843: 5841: 5833: 5832: 5828: 5815: 5811: 5801: 5797: 5792: 5788: 5783: 5779: 5766: 5762: 5757: 5753: 5744: 5740: 5735: 5731: 5726: 5722: 5717: 5713: 5704: 5700: 5694: 5690: 5681: 5677: 5672: 5668: 5658: 5654: 5648:Publication 880 5641: 5637: 5631: 5627: 5612: 5608: 5595: 5591: 5582: 5578: 5573: 5569: 5560: 5556: 5551: 5547: 5542: 5538: 5528: 5526: 5516: 5512: 5503: 5499: 5489: 5487: 5479: 5478: 5474: 5461: 5457: 5452: 5448: 5420: 5416: 5395: 5391: 5378: 5374: 5368:Wayback Machine 5358: 5354: 5341: 5340: 5336: 5327: 5325: 5316: 5315: 5311: 5301: 5299: 5297:The Motley Fool 5289: 5285: 5280: 5244:State taxation: 5204: 5195: 5187: 5185:Value added tax 5182: 5172: 5050: 5019: 4977:Wisconsin Dells 4953:Wisconsin Dells 4927:Milwaukee Bucks 4877: 4856: 4814:Kittitas County 4741: 4733:plastic bag tax 4666: 4609:St. Albans Town 4565: 4553: 4524: 4505: 4480: 4447: 4435: 4419: 4240: 4221: 4209: 4185:Cuyahoga County 4177: 4122: 4078: 3947: 3931: 3909:Cape May County 3889: 3876: 3852:Las Vegas Strip 3822: 3810: 3783: 3750: 3744:, for example. 3731: 3715:West Saint Paul 3666:Minnesota Twins 3630: 3608: 3579: 3559: 3547: 3523: 3512: 3474: 3462: 3434: 3428: 3390: 3379: 3309: 3289: 3243:home appliances 3159:, and adjacent 3126:sanitary sewers 3040:medical devices 3014: 2960: 2952:Anacostia River 2937: 2925: 2905: 2886: 2855: 2849: 2825: 2780: 2748: 2709:City Tax Rates 2693: 2520:5.3%+ (higher) 2507:§ Virginia 2316:10.5% (higher) 2134:§ Oklahoma 1998:§ New York 1828:§ Nebraska 1770:1.225% (lower) 1760:§ Missouri 1658:§ Michigan 1590:§ Maryland 1488:§ Kentucky 1352:§ Illinois 1115:§ Delaware 1094:7.35% (higher) 1047:§ Colorado 979:§ Arkansas 847:Base sales tax 763: 754: 752:By jurisdiction 743:Commerce Clause 725:online shopping 705: 696: 687: 670: 649: 640: 623: 614: 601: 564: 553: 544: 531: 522: 497: 475: 455:value added tax 356: 355: 351: 350: 346: 345: 341: 340: 336: 326: 290: 288: 283: 282: 273:Value added tax 258:Kemp Commission 220: 216: 206: 205: 166: 156: 155: 51: 12: 11: 5: 12014: 12004: 12003: 11998: 11993: 11976: 11975: 11973: 11972: 11962: 11952: 11941: 11938: 11937: 11935: 11934: 11929: 11924: 11919: 11914: 11909: 11908: 11907: 11902: 11897: 11889: 11884: 11879: 11874: 11869: 11864: 11862:License plates 11859: 11858: 11857: 11847: 11842: 11837: 11832: 11827: 11822: 11817: 11812: 11806: 11804: 11800: 11799: 11797: 11796: 11791: 11786: 11776: 11771: 11766: 11764:Seat belt laws 11761: 11760: 11759: 11754: 11744: 11743: 11742: 11732: 11727: 11722: 11717: 11712: 11711: 11710: 11705: 11695: 11690: 11685: 11680: 11679: 11678: 11668: 11666:Age of consent 11663: 11657: 11655: 11651: 11650: 11648: 11647: 11642: 11637: 11632: 11627: 11622: 11617: 11612: 11606: 11604: 11600: 11599: 11597: 11596: 11591: 11586: 11581: 11576: 11571: 11570: 11569: 11559: 11554: 11549: 11543: 11541: 11537: 11536: 11534: 11533: 11528: 11523: 11518: 11513: 11508: 11503: 11501:State speakers 11498: 11493: 11492: 11491: 11489:State senators 11486: 11481: 11471: 11469:State auditors 11466: 11465: 11464: 11454: 11452:Poets laureate 11449: 11444: 11439: 11434: 11433: 11432: 11422: 11417: 11416: 11415: 11410: 11400: 11399: 11398: 11388: 11383: 11378: 11373: 11368: 11362: 11360: 11356: 11355: 11353: 11352: 11347: 11342: 11337: 11332: 11327: 11325:Highest cities 11322: 11317: 11312: 11310:Extreme points 11307: 11302: 11297: 11292: 11287: 11281: 11279: 11275: 11274: 11272: 11271: 11266: 11261: 11251: 11249:Nature centers 11246: 11241: 11236: 11231: 11226: 11220: 11218: 11214: 11213: 11211: 11210: 11205: 11200: 11195: 11190: 11185: 11180: 11175: 11170: 11165: 11160: 11155: 11150: 11145: 11140: 11139: 11138: 11128: 11127: 11126: 11121: 11111: 11106: 11101: 11096: 11091: 11089:Credit ratings 11086: 11081: 11076: 11070: 11068: 11064: 11063: 11061: 11060: 11059: 11058: 11048: 11046:Race/ethnicity 11043: 11038: 11033: 11028: 11023: 11018: 11013: 11008: 11003: 11002: 11001: 10996: 10991: 10986: 10981: 10976: 10971: 10966: 10961: 10956: 10951: 10946: 10941: 10928: 10926: 10922: 10921: 10916: 10913: 10912: 10905: 10904: 10897: 10890: 10882: 10876: 10875: 10870: 10865: 10857: 10856:External links 10854: 10851: 10850: 10824: 10819:Public Finance 10809: 10783: 10757: 10735: 10709: 10680: 10649: 10638:on May 9, 2013 10619: 10586: 10561: 10533: 10521:Revenue.wi.gov 10508: 10496:Revenue.wi.gov 10483: 10469: 10457:Revenue.wi.gov 10441: 10416: 10390: 10369: 10345: 10320: 10281: 10262: 10243: 10218: 10199: 10171: 10153: 10128: 10100: 10074: 10049: 10025: 10010: 9985: 9960: 9933: 9915: 9890: 9865: 9844: 9831: 9818: 9805: 9792: 9780: 9756: 9744:Tax Foundation 9731: 9710: 9686: 9661: 9637: 9611: 9578: 9554: 9529: 9504: 9483: 9472:www.tax.ri.gov 9456: 9435: 9411: 9387: 9375: 9350: 9338: 9313: 9288: 9277:www.oregon.gov 9264: 9243: 9222: 9201: 9180: 9158: 9134: 9109: 9082: 9057: 9029: 9004: 8979: 8954: 8930: 8897: 8852: 8827: 8803: 8778: 8754: 8726: 8701: 8683: 8661: 8650: 8639: 8625: 8614: 8603: 8591:Ci.omaha.ne.us 8575: 8550: 8525: 8486: 8461: 8436: 8411: 8386: 8361: 8336: 8311: 8301:. 24 July 2019 8286: 8266: 8246: 8221: 8199: 8173: 8148: 8123: 8099: 8074: 8050: 8026: 8002: 7976: 7951: 7927: 7903: 7879: 7855: 7831: 7801: 7784: 7748: 7734: 7709: 7684: 7673:Tax Foundation 7660: 7633: 7607: 7591:"The Hot Iron" 7582: 7562: 7539: 7511: 7486: 7461: 7433: 7405: 7383: 7357: 7328: 7296: 7285:Investguam.com 7272: 7248: 7223: 7178: 7150: 7125: 7077: 7049: 7021: 6996: 6971: 6947: 6919: 6898: 6873: 6852: 6831: 6819: 6793: 6772: 6748: 6724: 6702: 6680: 6662: 6633: 6612: 6588: 6557: 6531: 6505: 6481: 6456: 6432: 6407: 6377: 6352: 6331: 6306: 6279: 6258: 6244: 6220: 6206: 6185: 6164: 6150: 6125: 6101: 6077: 6050: 6026: 5996: 5972: 5944: 5923: 5896: 5876: 5851: 5826: 5809: 5795: 5786: 5777: 5760: 5751: 5738: 5729: 5720: 5711: 5698: 5688: 5675: 5666: 5652: 5635: 5625: 5606: 5589: 5576: 5567: 5554: 5545: 5536: 5510: 5497: 5472: 5455: 5446: 5414: 5410:State Taxation 5389: 5372: 5352: 5334: 5309: 5282: 5281: 5279: 5276: 5275: 5274: 5269: 5258: 5257: 5252: 5241: 5240: 5235: 5230: 5225: 5220: 5215: 5210: 5203: 5200: 5194: 5191: 5186: 5183: 5171: 5168: 5116:113th Congress 5049: 5046: 5030:Laramie County 5018: 5015: 5009:Tax District. 4884:county highway 4876: 4873: 4855: 4852: 4740: 4737: 4698:Patrick County 4686:Halifax County 4665: 4662: 4564: 4561: 4552: 4549: 4523: 4520: 4504: 4501: 4479: 4476: 4450:South Carolina 4446: 4445:South Carolina 4443: 4434: 4431: 4418: 4415: 4325:contact lenses 4311:and supplies, 4239: 4236: 4220: 4217: 4208: 4205: 4176: 4173: 4163:; and 6.0% in 4121: 4118: 4081:North Carolina 4077: 4076:North Carolina 4074: 3946: 3943: 3930: 3927: 3888: 3885: 3875: 3872: 3821: 3818: 3809: 3806: 3782: 3779: 3749: 3746: 3730: 3727: 3629: 3626: 3607: 3604: 3578: 3575: 3558: 3555: 3546: 3543: 3522: 3519: 3511: 3508: 3486:Shawnee County 3473: 3470: 3461: 3458: 3427: 3424: 3389: 3386: 3378: 3375: 3308: 3305: 3288: 3285: 3236:back-to-school 3201:middle Georgia 3177:transportation 3078:public schools 3013: 3010: 2959: 2956: 2954:cleanup fund. 2936: 2933: 2924: 2921: 2904: 2901: 2885: 2882: 2851:Main article: 2848: 2845: 2824: 2821: 2779: 2776: 2747: 2744: 2743: 2742: 2735: 2732: 2725: 2704:Cullman County 2692: 2689: 2688: 2687: 2684: 2673: 2672: 2669: 2666: 2663: 2660: 2657: 2654: 2651: 2648: 2645: 2643:§ Wyoming 2639: 2638: 2635: 2632: 2629: 2626: 2623: 2620: 2617: 2614: 2611: 2605: 2604: 2601: 2598: 2595: 2592: 2589: 2586: 2583: 2580: 2577: 2571: 2570: 2567: 2564: 2561: 2558: 2555: 2552: 2549: 2546: 2543: 2537: 2536: 2533: 2530: 2527: 2524: 2521: 2518: 2515: 2512: 2509: 2503: 2502: 2499: 2496: 2493: 2490: 2487: 2484: 2481: 2478: 2475: 2473:§ Vermont 2469: 2468: 2465: 2462: 2459: 2456: 2453: 2450: 2447: 2444: 2441: 2435: 2434: 2431: 2428: 2425: 2422: 2419: 2416: 2413: 2410: 2407: 2401: 2400: 2397: 2394: 2391: 2388: 2385: 2382: 2379: 2376: 2373: 2367: 2366: 2363: 2360: 2357: 2354: 2351: 2348: 2345: 2342: 2339: 2333: 2332: 2329: 2326: 2323: 2320: 2317: 2314: 2311: 2308: 2305: 2299: 2298: 2295: 2292: 2289: 2286: 2283: 2280: 2277: 2274: 2271: 2265: 2264: 2261: 2259: 2256: 2253: 2250: 2247: 2244: 2241: 2238: 2232: 2231: 2228: 2225: 2222: 2219: 2216: 2213: 2210: 2207: 2204: 2198: 2197: 2194: 2191: 2188: 2185: 2182: 2179: 2176: 2173: 2170: 2164: 2163: 2160: 2157: 2154: 2151: 2148: 2145: 2142: 2139: 2136: 2130: 2129: 2126: 2123: 2120: 2117: 2114: 2113:Dine-in taxed 2111: 2108: 2105: 2102: 2096: 2095: 2092: 2089: 2086: 2083: 2080: 2077: 2074: 2071: 2068: 2062: 2061: 2058: 2055: 2052: 2049: 2046: 2043: 2040: 2037: 2034: 2028: 2027: 2024: 2021: 2018: 2015: 2012: 2009: 2006: 2003: 2000: 1994: 1993: 1990: 1987: 1984: 1981: 1978: 1975: 1972: 1969: 1966: 1960: 1959: 1956: 1953: 1950: 1947: 1944: 1941: 1938: 1935: 1932: 1926: 1925: 1922: 1919: 1916: 1913: 1910: 1909:8.5% (higher) 1907: 1904: 1901: 1898: 1892: 1891: 1888: 1885: 1882: 1879: 1876: 1873: 1870: 1867: 1864: 1858: 1857: 1854: 1851: 1848: 1845: 1842: 1839: 1836: 1833: 1830: 1824: 1823: 1820: 1817: 1814: 1811: 1808: 1805: 1802: 1799: 1796: 1794:§ Montana 1790: 1789: 1786: 1783: 1780: 1777: 1774: 1771: 1768: 1765: 1762: 1756: 1755: 1752: 1749: 1746: 1743: 1740: 1737: 1734: 1731: 1728: 1722: 1721: 1718: 1715: 1712: 1709: 1706: 1703: 1700: 1697: 1694: 1688: 1687: 1684: 1681: 1678: 1675: 1672: 1669: 1666: 1663: 1660: 1654: 1653: 1650: 1647: 1644: 1641: 1638: 1635: 1632: 1629: 1626: 1620: 1619: 1616: 1613: 1610: 1607: 1604: 1601: 1598: 1595: 1592: 1586: 1585: 1582: 1579: 1576: 1573: 1570: 1567: 1564: 1561: 1558: 1552: 1551: 1548: 1545: 1542: 1539: 1536: 1533: 1530: 1527: 1524: 1518: 1517: 1514: 1511: 1508: 1505: 1502: 1499: 1496: 1493: 1490: 1484: 1483: 1480: 1477: 1474: 1471: 1468: 1465: 1462: 1459: 1456: 1450: 1449: 1446: 1443: 1440: 1437: 1434: 1431: 1428: 1425: 1422: 1416: 1415: 1412: 1409: 1406: 1403: 1400: 1397: 1394: 1391: 1388: 1386:§ Indiana 1382: 1381: 1378: 1375: 1372: 1369: 1366: 1363: 1360: 1357: 1354: 1348: 1347: 1344: 1341: 1338: 1335: 1332: 1329: 1326: 1323: 1320: 1314: 1313: 1310: 1307: 1304: 1301: 1298: 1295: 1292: 1289: 1286: 1280: 1279: 1276: 1274: 1271: 1268: 1265: 1262: 1259: 1256: 1253: 1247: 1246: 1243: 1240: 1237: 1234: 1231: 1228: 1225: 1222: 1219: 1217:§ Georgia 1213: 1212: 1209: 1206: 1203: 1200: 1197: 1194: 1191: 1188: 1185: 1183:§ Florida 1179: 1178: 1175: 1172: 1169: 1166: 1163: 1160: 1157: 1154: 1151: 1145: 1144: 1141: 1138: 1135: 1132: 1129: 1126: 1123: 1120: 1117: 1111: 1110: 1107: 1104: 1101: 1098: 1095: 1092: 1089: 1086: 1083: 1077: 1076: 1073: 1070: 1067: 1064: 1061: 1058: 1055: 1052: 1049: 1043: 1042: 1039: 1036: 1033: 1030: 1027: 1024: 1021: 1018: 1015: 1009: 1008: 1005: 1002: 999: 996: 993: 990: 987: 984: 981: 975: 974: 971: 968: 965: 962: 959: 956: 953: 950: 947: 945:§ Arizona 941: 940: 937: 934: 931: 928: 925: 922: 919: 916: 913: 907: 906: 903: 900: 897: 894: 891: 888: 885: 882: 879: 877:§ Alabama 873: 872: 869: 866: 863: 860: 857: 856:Prepared food 854: 851: 848: 845: 837: 836: 833: 829: 828: 825: 821: 820: 817: 813: 812: 809: 805: 804: 801: 797: 796: 793: 789: 788: 785: 781: 780: 777: 773: 772: 769: 762: 759: 753: 750: 704: 701: 695: 692: 686: 683: 669: 666: 648: 645: 639: 636: 622: 619: 613: 610: 600: 597: 572:property taxes 563: 560: 552: 549: 543: 540: 530: 527: 521: 518: 496: 493: 474: 471: 328: 327: 325: 324: 317: 310: 302: 299: 298: 285: 284: 281: 280: 275: 270: 265: 260: 255: 250: 245: 240: 235: 230: 225: 217: 212: 211: 208: 207: 204: 203: 198: 196:Land value tax 193: 188: 183: 178: 173: 167: 162: 161: 158: 157: 154: 153: 148: 143: 138: 133: 128: 123: 118: 113: 108: 103: 98: 93: 88: 83: 78: 73: 68: 63: 58: 52: 47: 46: 43: 42: 34: 33: 27: 26: 9: 6: 4: 3: 2: 12013: 12002: 11999: 11997: 11994: 11992: 11989: 11988: 11986: 11971: 11967: 11963: 11961: 11953: 11951: 11943: 11942: 11939: 11933: 11930: 11928: 11925: 11923: 11920: 11918: 11915: 11913: 11910: 11906: 11903: 11901: 11898: 11896: 11893: 11892: 11890: 11888: 11885: 11883: 11880: 11878: 11875: 11873: 11870: 11868: 11865: 11863: 11860: 11856: 11855:Coats of arms 11853: 11852: 11851: 11848: 11846: 11843: 11841: 11838: 11836: 11833: 11831: 11828: 11826: 11823: 11821: 11818: 11816: 11813: 11811: 11810:Abbreviations 11808: 11807: 11805: 11803:Miscellaneous 11801: 11795: 11792: 11790: 11787: 11784: 11780: 11777: 11775: 11772: 11770: 11767: 11765: 11762: 11758: 11755: 11753: 11750: 11749: 11748: 11745: 11741: 11738: 11737: 11736: 11733: 11731: 11728: 11726: 11723: 11721: 11718: 11716: 11715:Homicide Rate 11713: 11709: 11706: 11704: 11701: 11700: 11699: 11696: 11694: 11693:Constitutions 11691: 11689: 11686: 11684: 11681: 11677: 11674: 11673: 11672: 11669: 11667: 11664: 11662: 11659: 11658: 11656: 11652: 11646: 11643: 11641: 11638: 11636: 11633: 11631: 11628: 11626: 11623: 11621: 11618: 11616: 11613: 11611: 11608: 11607: 11605: 11601: 11595: 11592: 11590: 11587: 11585: 11584:Obesity rates 11582: 11580: 11577: 11575: 11572: 11568: 11565: 11564: 11563: 11560: 11558: 11555: 11553: 11550: 11548: 11545: 11544: 11542: 11538: 11532: 11529: 11527: 11524: 11522: 11519: 11517: 11514: 11512: 11509: 11507: 11504: 11502: 11499: 11497: 11494: 11490: 11487: 11485: 11482: 11480: 11477: 11476: 11475: 11472: 11470: 11467: 11463: 11460: 11459: 11458: 11455: 11453: 11450: 11448: 11445: 11443: 11440: 11438: 11435: 11431: 11428: 11427: 11426: 11423: 11421: 11418: 11414: 11411: 11409: 11406: 11405: 11404: 11401: 11397: 11394: 11393: 11392: 11389: 11387: 11384: 11382: 11379: 11377: 11374: 11372: 11369: 11367: 11364: 11363: 11361: 11357: 11351: 11348: 11346: 11343: 11341: 11338: 11336: 11333: 11331: 11328: 11326: 11323: 11321: 11318: 11316: 11313: 11311: 11308: 11306: 11303: 11301: 11298: 11296: 11293: 11291: 11288: 11286: 11283: 11282: 11280: 11276: 11270: 11267: 11265: 11262: 11259: 11255: 11252: 11250: 11247: 11245: 11242: 11240: 11237: 11235: 11232: 11230: 11227: 11225: 11222: 11221: 11219: 11215: 11209: 11206: 11204: 11201: 11199: 11196: 11194: 11191: 11189: 11186: 11184: 11181: 11179: 11176: 11174: 11171: 11169: 11166: 11164: 11163:Poverty rates 11161: 11159: 11158:Minimum wages 11156: 11154: 11151: 11149: 11146: 11144: 11141: 11137: 11134: 11133: 11132: 11129: 11125: 11122: 11120: 11117: 11116: 11115: 11112: 11110: 11107: 11105: 11102: 11100: 11097: 11095: 11092: 11090: 11087: 11085: 11082: 11080: 11077: 11075: 11072: 11071: 11069: 11065: 11057: 11054: 11053: 11052: 11049: 11047: 11044: 11042: 11039: 11037: 11034: 11032: 11031:Net migration 11029: 11027: 11024: 11022: 11019: 11017: 11014: 11012: 11009: 11007: 11004: 11000: 10997: 10995: 10992: 10990: 10987: 10985: 10982: 10980: 10977: 10975: 10972: 10970: 10967: 10965: 10962: 10960: 10957: 10955: 10952: 10950: 10947: 10945: 10942: 10940: 10937: 10936: 10935: 10934: 10930: 10929: 10927: 10923: 10919: 10914: 10910: 10903: 10898: 10896: 10891: 10889: 10884: 10883: 10880: 10874: 10871: 10869: 10866: 10863: 10860: 10859: 10837: 10836: 10828: 10820: 10813: 10797: 10793: 10787: 10772: 10768: 10761: 10745: 10739: 10724: 10720: 10713: 10698: 10694: 10687: 10685: 10669: 10665: 10658: 10656: 10654: 10637: 10633: 10629: 10623: 10608: 10607: 10602: 10595: 10593: 10591: 10575: 10571: 10565: 10550: 10543: 10537: 10522: 10518: 10512: 10497: 10493: 10487: 10479: 10473: 10458: 10451: 10445: 10430: 10426: 10420: 10404: 10400: 10394: 10379: 10373: 10355: 10349: 10335:on 2008-12-07 10334: 10330: 10324: 10316: 10310: 10296:on 2013-12-06 10295: 10291: 10285: 10277: 10273: 10266: 10258: 10254: 10247: 10232: 10228: 10222: 10214: 10210: 10203: 10188: 10181: 10175: 10167: 10163: 10157: 10142: 10138: 10132: 10117: 10110: 10104: 10089: 10088:seattlepi.com 10085: 10078: 10063: 10059: 10053: 10039: 10035: 10029: 10022: 10017: 10015: 9999: 9995: 9989: 9974: 9970: 9964: 9950: 9946: 9940: 9938: 9929: 9925: 9919: 9904: 9900: 9894: 9879: 9875: 9869: 9861: 9857: 9851: 9849: 9841: 9835: 9828: 9822: 9815: 9809: 9802: 9796: 9789: 9784: 9766: 9760: 9745: 9741: 9735: 9720: 9714: 9700: 9696: 9690: 9675: 9674:Statesman.com 9671: 9665: 9651: 9647: 9641: 9626: 9622: 9615: 9599: 9595: 9591: 9585: 9583: 9564: 9558: 9543: 9539: 9533: 9518: 9514: 9508: 9493: 9487: 9473: 9466: 9460: 9445: 9439: 9425: 9421: 9415: 9401: 9397: 9391: 9384: 9379: 9364: 9360: 9354: 9347: 9342: 9327: 9326:Eugene-or.gov 9323: 9317: 9302: 9298: 9292: 9278: 9274: 9268: 9253: 9247: 9232: 9226: 9211: 9205: 9190: 9184: 9168: 9162: 9148: 9147:Ashland.or.us 9144: 9138: 9123: 9119: 9113: 9099: 9092: 9086: 9072:on 2009-03-05 9071: 9067: 9061: 9046: 9039: 9033: 9018: 9014: 9008: 8993: 8989: 8983: 8968: 8964: 8958: 8944: 8940: 8934: 8919: 8915: 8911: 8907: 8901: 8893: 8887: 8873:on 2011-10-27 8869: 8862: 8856: 8842:on 2011-10-30 8841: 8837: 8831: 8817: 8813: 8807: 8792: 8788: 8782: 8768: 8764: 8758: 8743: 8736: 8730: 8716:on 2017-01-03 8715: 8711: 8705: 8697: 8693: 8687: 8671: 8665: 8659: 8654: 8648: 8643: 8635: 8629: 8623: 8618: 8612: 8607: 8592: 8585: 8579: 8565:on 2006-08-08 8564: 8560: 8554: 8539: 8535: 8529: 8521: 8515: 8501:on 2010-05-28 8500: 8496: 8490: 8475: 8471: 8465: 8450: 8446: 8440: 8425: 8421: 8415: 8400: 8396: 8390: 8375: 8371: 8365: 8350: 8346: 8340: 8325: 8321: 8315: 8300: 8296: 8290: 8276: 8270: 8256: 8250: 8235: 8231: 8225: 8210: 8203: 8187: 8183: 8177: 8162: 8158: 8152: 8137: 8133: 8127: 8113: 8109: 8103: 8088: 8084: 8078: 8064: 8060: 8054: 8040: 8036: 8030: 8016: 8012: 8006: 7990: 7986: 7980: 7965: 7961: 7955: 7937: 7931: 7917: 7913: 7907: 7893: 7889: 7883: 7869: 7865: 7859: 7845: 7841: 7835: 7819: 7815: 7811: 7805: 7794: 7788: 7769: 7765: 7758: 7752: 7744: 7738: 7723: 7719: 7713: 7698: 7694: 7688: 7674: 7670: 7664: 7649: 7648: 7643: 7637: 7621: 7617: 7611: 7596: 7592: 7586: 7578: 7577: 7572: 7566: 7550: 7543: 7528: 7521: 7515: 7501:on 2008-12-07 7500: 7496: 7490: 7475: 7471: 7465: 7450: 7443: 7437: 7422: 7415: 7409: 7393: 7387: 7371: 7364: 7362: 7345: 7338: 7332: 7314: 7307: 7300: 7286: 7282: 7276: 7262: 7258: 7252: 7237: 7233: 7227: 7219: 7213: 7199:on 2012-09-05 7195: 7188: 7182: 7167: 7160: 7154: 7140:on 2011-12-03 7139: 7135: 7129: 7121: 7115: 7101:on 2013-05-25 7097: 7090: 7084: 7082: 7066: 7059: 7053: 7038: 7031: 7025: 7010: 7006: 7000: 6985: 6981: 6975: 6958: 6951: 6936: 6932: 6926: 6924: 6908: 6902: 6888:on 2007-09-11 6887: 6883: 6877: 6863: 6856: 6841: 6835: 6828: 6823: 6808: 6804: 6797: 6783: 6776: 6759: 6752: 6735: 6728: 6712: 6706: 6690: 6684: 6676: 6672: 6666: 6650: 6646: 6640: 6638: 6623: 6616: 6598: 6592: 6576: 6572: 6568: 6561: 6546: 6542: 6535: 6519: 6515: 6509: 6492: 6485: 6470: 6466: 6460: 6446: 6442: 6436: 6421: 6417: 6411: 6395: 6391: 6387: 6381: 6366: 6362: 6356: 6342: 6335: 6321:on 2005-09-14 6320: 6316: 6310: 6293: 6286: 6284: 6269: 6262: 6254: 6248: 6231: 6224: 6216: 6210: 6196: 6189: 6175: 6168: 6160: 6154: 6139: 6135: 6129: 6115: 6111: 6105: 6091: 6087: 6081: 6067: 6063: 6057: 6055: 6040: 6036: 6030: 6023: 6010: 6006: 6000: 5986: 5982: 5976: 5961: 5960:Tax.idaho.gov 5954: 5948: 5933: 5927: 5913: 5906: 5900: 5886: 5880: 5866: 5862: 5855: 5840: 5836: 5830: 5823: 5819: 5813: 5806: 5799: 5790: 5781: 5774: 5770: 5764: 5755: 5748: 5742: 5733: 5724: 5715: 5708: 5702: 5692: 5685: 5679: 5670: 5662: 5656: 5649: 5645: 5639: 5629: 5621: 5617: 5610: 5603: 5599: 5593: 5586: 5580: 5571: 5564: 5558: 5549: 5540: 5525: 5521: 5514: 5507: 5501: 5486: 5485:Barganier.net 5482: 5476: 5469: 5465: 5459: 5450: 5443: 5440: 5436: 5432: 5428: 5424: 5418: 5411: 5407: 5403: 5399: 5393: 5386: 5385:Vendor Manual 5382: 5376: 5369: 5365: 5362: 5356: 5348: 5344: 5338: 5323: 5319: 5313: 5298: 5294: 5287: 5283: 5273: 5270: 5268: 5265: 5264: 5263: 5262: 5256: 5253: 5251: 5248: 5247: 5246: 5245: 5239: 5236: 5234: 5231: 5229: 5226: 5224: 5221: 5219: 5216: 5214: 5211: 5209: 5206: 5205: 5199: 5190: 5181: 5177: 5167: 5165: 5161: 5155: 5152: 5147: 5146: 5141: 5137: 5136:Overstock.com 5133: 5128: 5124: 5119: 5117: 5113: 5108: 5104: 5100: 5096: 5092: 5088: 5084: 5080: 5076: 5072: 5067: 5065: 5061: 5057: 5056: 5045: 5043: 5042:real property 5039: 5035: 5031: 5027: 5023: 5014: 5010: 5008: 5004: 5000: 4998: 4994: 4990: 4986: 4982: 4978: 4974: 4970: 4966: 4962: 4958: 4954: 4950: 4945: 4942: 4938: 4937:Lambeau Field 4934: 4930: 4928: 4924: 4920: 4916: 4912: 4908: 4904: 4900: 4896: 4891: 4889: 4886:maintenance. 4885: 4881: 4872: 4869: 4863: 4860: 4859:West Virginia 4854:West Virginia 4851: 4849: 4846: 4845:Sound Transit 4841: 4837: 4833: 4829: 4825: 4823: 4819: 4815: 4810: 4808: 4804: 4799: 4797: 4793: 4788: 4785: 4781: 4779: 4775: 4770: 4768: 4764: 4759: 4757: 4751: 4748: 4745: 4736: 4734: 4729: 4726: 4722: 4717: 4713: 4711: 4707: 4703: 4699: 4695: 4691: 4687: 4683: 4679: 4675: 4670: 4661: 4657: 4653: 4650: 4646: 4642: 4638: 4634: 4630: 4626: 4622: 4618: 4614: 4610: 4606: 4602: 4598: 4594: 4590: 4586: 4582: 4578: 4572: 4569: 4560: 4557: 4548: 4544: 4540: 4536: 4532: 4529: 4519: 4515: 4511: 4509: 4500: 4497: 4495: 4491: 4486: 4484: 4475: 4471: 4468: 4464: 4462: 4458: 4453: 4451: 4442: 4439: 4430: 4427: 4423: 4414: 4411: 4409: 4404: 4402: 4398: 4394: 4390: 4386: 4382: 4378: 4374: 4370: 4366: 4362: 4358: 4354: 4350: 4346: 4342: 4338: 4337:tanning booth 4334: 4330: 4326: 4322: 4318: 4314: 4310: 4306: 4302: 4298: 4294: 4290: 4286: 4282: 4277: 4275: 4271: 4267: 4263: 4262:sports drinks 4259: 4254: 4252: 4248: 4244: 4235: 4231: 4229: 4225: 4216: 4213: 4204: 4201: 4199: 4193: 4189: 4186: 4181: 4172: 4170: 4166: 4162: 4158: 4154: 4150: 4146: 4142: 4138: 4134: 4130: 4126: 4117: 4114: 4110: 4105: 4102: 4101:Orange County 4098: 4097:Durham County 4094: 4090: 4086: 4082: 4073: 4069: 4065: 4063: 4059: 4055: 4054:New York City 4051: 4047: 4043: 4039: 4035: 4031: 4027: 4023: 4019: 4015: 4011: 4007: 4003: 3998: 3996: 3992: 3988: 3984: 3980: 3974: 3972: 3968: 3967:New York City 3964: 3960: 3956: 3952: 3942: 3939: 3935: 3926: 3924: 3919: 3915: 3912: 3910: 3907:and parts of 3906: 3905:Atlantic City 3902: 3898: 3894: 3891:The state of 3884: 3880: 3874:New Hampshire 3871: 3869: 3865: 3861: 3857: 3853: 3848: 3846: 3842: 3841:Washoe County 3838: 3834: 3830: 3826: 3817: 3814: 3805: 3803: 3799: 3795: 3791: 3787: 3778: 3774: 3770: 3767: 3761: 3759: 3754: 3745: 3743: 3739: 3735: 3726: 3722: 3718: 3716: 3712: 3708: 3704: 3699: 3697: 3693: 3689: 3687: 3683: 3679: 3675: 3671: 3667: 3663: 3659: 3655: 3651: 3647: 3643: 3637: 3634: 3625: 3623: 3618: 3615: 3612: 3603: 3601: 3597: 3592: 3588: 3583: 3582:Massachusetts 3577:Massachusetts 3574: 3571: 3566: 3563: 3554: 3551: 3542: 3540: 3535: 3531: 3527: 3518: 3516: 3507: 3505: 3501: 3496: 3493: 3489: 3487: 3483: 3478: 3469: 3466: 3457: 3455: 3451: 3447: 3446:Marion County 3441: 3438: 3433: 3423: 3419: 3416: 3411: 3408: 3404: 3400: 3396: 3394: 3385: 3383: 3374: 3370: 3368: 3364: 3360: 3356: 3352: 3348: 3344: 3339: 3337: 3333: 3329: 3325: 3321: 3317: 3313: 3304: 3300: 3296: 3293: 3284: 3282: 3278: 3274: 3269: 3266: 3262: 3257: 3255: 3251: 3250:certification 3248: 3244: 3241: 3237: 3233: 3228: 3226: 3225:commuter rail 3222: 3218: 3214: 3210: 3206: 3202: 3198: 3194: 3190: 3189:metro Atlanta 3186: 3185:rapid transit 3182: 3178: 3173: 3171: 3167: 3162: 3161:metro Atlanta 3158: 3154: 3150: 3146: 3142: 3137: 3135: 3131: 3127: 3123: 3119: 3115: 3111: 3107: 3103: 3099: 3095: 3094:city councils 3091: 3087: 3086:school boards 3083: 3079: 3075: 3071: 3067: 3063: 3061: 3057: 3053: 3049: 3045: 3041: 3038: 3034: 3030: 3026: 3022: 3018: 3009: 3005: 3001: 2997: 2995: 2989: 2987: 2981: 2976: 2971: 2967: 2964: 2955: 2953: 2947: 2944: 2941: 2932: 2929: 2920: 2916: 2914: 2909: 2900: 2898: 2894: 2890: 2881: 2877: 2875: 2871: 2867: 2863: 2859: 2854: 2844: 2840: 2838: 2834: 2829: 2820: 2818: 2812: 2809: 2807: 2803: 2799: 2794: 2792: 2788: 2784: 2775: 2773: 2769: 2765: 2761: 2757: 2753: 2740: 2736: 2733: 2729: 2726: 2723: 2719: 2715: 2712: 2711: 2710: 2707: 2705: 2701: 2697: 2685: 2682: 2681: 2680: 2679: 2670: 2667: 2664: 2661: 2658: 2655: 2652: 2649: 2646: 2644: 2640: 2636: 2633: 2630: 2627: 2624: 2621: 2618: 2615: 2612: 2610: 2606: 2602: 2599: 2596: 2593: 2590: 2587: 2584: 2581: 2578: 2576: 2572: 2568: 2565: 2562: 2559: 2556: 2553: 2550: 2547: 2544: 2542: 2538: 2534: 2531: 2528: 2525: 2522: 2519: 2517:1.0% (lower) 2516: 2513: 2510: 2508: 2504: 2500: 2497: 2494: 2491: 2488: 2486:9%+ (higher) 2485: 2482: 2479: 2476: 2474: 2470: 2466: 2463: 2460: 2457: 2454: 2451: 2448: 2445: 2442: 2440: 2436: 2432: 2429: 2426: 2423: 2420: 2417: 2414: 2411: 2408: 2406: 2402: 2398: 2395: 2392: 2389: 2386: 2383: 2380: 2377: 2374: 2372: 2368: 2364: 2361: 2358: 2355: 2352: 2349: 2346: 2343: 2340: 2338: 2334: 2330: 2327: 2324: 2321: 2318: 2315: 2312: 2309: 2306: 2304: 2300: 2296: 2293: 2290: 2287: 2284: 2281: 2278: 2275: 2272: 2270: 2266: 2262: 2260: 2257: 2254: 2251: 2248: 2245: 2242: 2239: 2237: 2233: 2229: 2226: 2223: 2220: 2217: 2214: 2211: 2208: 2205: 2203: 2199: 2195: 2192: 2189: 2186: 2183: 2180: 2177: 2174: 2171: 2169: 2168:§ Oregon 2165: 2161: 2158: 2155: 2152: 2149: 2146: 2143: 2140: 2137: 2135: 2131: 2127: 2124: 2121: 2118: 2115: 2112: 2109: 2106: 2103: 2101: 2097: 2093: 2090: 2087: 2084: 2081: 2078: 2075: 2072: 2069: 2067: 2063: 2059: 2056: 2053: 2050: 2047: 2044: 2041: 2038: 2035: 2033: 2029: 2025: 2022: 2019: 2016: 2013: 2010: 2007: 2004: 2001: 1999: 1995: 1991: 1988: 1985: 1982: 1979: 1976: 1973: 1970: 1967: 1965: 1961: 1957: 1954: 1951: 1948: 1945: 1942: 1939: 1936: 1933: 1931: 1927: 1923: 1920: 1917: 1914: 1911: 1908: 1905: 1902: 1899: 1897: 1893: 1889: 1886: 1883: 1880: 1877: 1874: 1871: 1868: 1865: 1863: 1862:§ Nevada 1859: 1855: 1852: 1849: 1846: 1843: 1840: 1837: 1834: 1831: 1829: 1825: 1821: 1818: 1815: 1812: 1809: 1806: 1803: 1800: 1797: 1795: 1791: 1787: 1784: 1781: 1778: 1775: 1772: 1769: 1766: 1763: 1761: 1757: 1753: 1750: 1747: 1744: 1741: 1738: 1735: 1732: 1729: 1727: 1723: 1719: 1716: 1713: 1710: 1707: 1704: 1701: 1698: 1695: 1693: 1689: 1685: 1682: 1679: 1676: 1673: 1670: 1667: 1664: 1661: 1659: 1655: 1651: 1648: 1645: 1642: 1639: 1636: 1633: 1630: 1627: 1625: 1621: 1617: 1614: 1611: 1608: 1605: 1602: 1599: 1596: 1593: 1591: 1587: 1583: 1580: 1577: 1574: 1571: 1568: 1565: 1562: 1559: 1557: 1553: 1549: 1546: 1543: 1540: 1537: 1534: 1531: 1528: 1525: 1523: 1519: 1515: 1512: 1509: 1506: 1503: 1500: 1497: 1494: 1491: 1489: 1485: 1481: 1478: 1475: 1472: 1469: 1466: 1463: 1460: 1457: 1455: 1454:§ Kansas 1451: 1447: 1444: 1441: 1438: 1435: 1432: 1429: 1426: 1423: 1421: 1417: 1413: 1410: 1407: 1404: 1401: 1398: 1395: 1392: 1389: 1387: 1383: 1379: 1376: 1373: 1370: 1367: 1364: 1361: 1358: 1355: 1353: 1349: 1345: 1342: 1339: 1336: 1333: 1330: 1327: 1324: 1321: 1319: 1315: 1311: 1308: 1305: 1302: 1299: 1296: 1293: 1290: 1287: 1285: 1284:§ Hawaii 1281: 1277: 1275: 1272: 1269: 1266: 1263: 1260: 1257: 1254: 1252: 1248: 1244: 1241: 1238: 1235: 1232: 1229: 1226: 1223: 1220: 1218: 1214: 1210: 1207: 1204: 1201: 1198: 1195: 1192: 1189: 1186: 1184: 1180: 1176: 1173: 1170: 1167: 1164: 1162:10% (higher) 1161: 1158: 1155: 1152: 1150: 1146: 1142: 1139: 1136: 1133: 1130: 1127: 1124: 1121: 1118: 1116: 1112: 1108: 1105: 1102: 1099: 1096: 1093: 1090: 1087: 1084: 1082: 1078: 1074: 1071: 1068: 1065: 1062: 1059: 1056: 1053: 1050: 1048: 1044: 1040: 1037: 1034: 1031: 1028: 1025: 1022: 1019: 1016: 1014: 1010: 1006: 1003: 1000: 997: 994: 991: 988: 985: 982: 980: 976: 972: 969: 966: 963: 960: 957: 954: 951: 948: 946: 942: 938: 935: 932: 929: 926: 923: 920: 917: 914: 912: 911:§ Alaska 908: 904: 901: 898: 895: 892: 889: 886: 883: 880: 878: 874: 844:Jurisdiction 842: 834: 831: 830: 826: 823: 822: 818: 815: 814: 810: 807: 806: 802: 799: 798: 794: 791: 790: 786: 783: 782: 778: 775: 774: 766: 761:Summary table 758: 749: 746: 744: 740: 739: 734: 730: 729:home shopping 726: 722: 718: 717: 712: 711: 700: 691: 682: 678: 676: 665: 661: 657: 653: 644: 635: 631: 627: 618: 609: 605: 596: 592: 584: 577: 573: 568: 562:Taxable goods 559: 556: 551:Taxable value 548: 539: 536: 526: 517: 513: 509: 505: 501: 495:Taxable sales 492: 489: 479: 473:Taxable items 470: 466: 462: 460: 456: 452: 447: 445: 444:Arab, Alabama 441: 437: 433: 432:New Hampshire 429: 425: 421: 416: 413: 409: 405: 401: 397: 396:United States 393: 389: 381: 373: 365: 334: 323: 318: 316: 311: 309: 304: 303: 301: 300: 297: 287: 286: 279: 276: 274: 271: 269: 266: 264: 261: 259: 256: 254: 251: 249: 246: 244: 241: 239: 236: 234: 231: 229: 226: 223: 219: 218: 215: 210: 209: 202: 199: 197: 194: 192: 189: 187: 184: 182: 179: 177: 174: 172: 169: 168: 165: 160: 159: 152: 149: 147: 144: 142: 139: 137: 134: 132: 129: 127: 124: 122: 119: 117: 114: 112: 111:IRS tax forms 109: 107: 104: 102: 99: 97: 94: 92: 89: 87: 84: 82: 79: 77: 74: 72: 69: 67: 66:Corporate tax 64: 62: 59: 57: 54: 53: 50: 45: 44: 40: 36: 35: 32: 29: 28: 24: 20: 19: 16: 11779:Speed limits 11774:Smoking bans 11757:Marriage law 11708:Gun Violence 11437:Legislatures 11408:Alphabetical 11178:Savings rate 11148:Median wages 11074:Billionaires 10931: 10925:Demographics 10843:, retrieved 10834: 10827: 10818: 10812: 10800:. 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News 9542:State.tn.us 8992:Wakegov.com 8791:State.nj.us 8742:State.nj.us 8538:Moga.mo.gov 8474:Moga.mo.gov 8449:Moga.mo.gov 8424:Moga.mo.gov 8374:Moga.mo.gov 8349:Moga.mo.gov 8324:Moga.mo.gov 7697:State.ia.us 7622:. July 2010 7261:Guamtax.com 6134:"Sales Tax" 5937:23 November 5646:, New York 5073:passed the 5044:is exempt. 4993:Rhinelander 4989:Eagle River 4973:Lake Delton 4969:Rhinelander 4965:Eagle River 4949:Lake Delton 4850:expansion. 4721:under-taxed 4710:York County 4629:Brattleboro 4490:Sioux Falls 4422:Puerto Rico 4417:Puerto Rico 4393:electricity 4381:natural gas 4333:health club 4274:food stamps 4258:soft drinks 4149:Grand Forks 4147:; 6.75% in 4139:; 7.25% in 4133:Valley City 4085:Mecklenburg 3742:Hattiesburg 3734:Mississippi 3729:Mississippi 3674:Minneapolis 3539:New Orleans 3534:Baton Rouge 3326:(including 3324:transaction 3247:Energy Star 2908:Connecticut 2903:Connecticut 2449:3% (lower) 2439:§ Utah 2246:1% (lower) 2100:§ Ohio 2042:2% (lower) 1420:§ Iowa 1251:§ Guam 1106:1% (lower) 808:3% (lower) 713:(1992) and 408:Puerto Rico 96:Payroll tax 11985:Categories 11932:Time zones 11877:Newspapers 11830:Cemeteries 11386:Comparison 11359:Government 11136:Inequality 11124:Per capita 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4744:Washington 4739:Washington 4645:Burlington 4633:Montpelier 4621:Wilmington 4597:Middlebury 4593:Manchester 4589:Killington 4581:Colchester 4457:Charleston 4361:veterinary 4349:headstones 4329:eyeglasses 4321:toothpaste 4295:products, 4281:newspapers 4266:sandwiches 4153:West Fargo 4151:; 6.5% in 4143:; 7.5% in 4046:Binghamton 4002:Chautauqua 3936:imposes a 3934:New Mexico 3929:New Mexico 3923:excise tax 3893:New Jersey 3887:New Jersey 3678:Saint Paul 3662:Washington 3430:See also: 3277:nonprofits 3275:and other 3191:, and are 3134:Alpharetta 3082:referendum 2931:activity. 2858:California 2847:California 2728:Huntsville 2718:Birmingham 2714:Montgomery 853:Groceries 721:mail order 694:Tax audits 446:, 13.50%. 440:California 151:Resistance 91:Income tax 76:Excise tax 71:Estate tax 11895:50 states 11891:Quarters 11882:Nicknames 11557:Hospitals 11425:Governors 11350:Volcanoes 11340:Mountains 11305:Elevation 11300:Coastline 11278:Geography 11258:Renewable 11084:Companies 10750:April 23, 10723:USA Today 10697:Today.com 10668:Bloomberg 10257:Next City 10058:"Use Tax" 9650:Txdot.gov 9017:ncdor.gov 8988:"WakeGOV" 8967:ncdor.gov 8943:Bcnys.org 7964:Maine.gov 7916:Laota.com 7892:Laota.com 7868:Laota.com 7527:Iltax.com 6445:Azdor.gov 6390:Azsos.gov 5213:Sales tax 4997:Milwaukee 4985:Stockholm 4961:Stockholm 4919:Milwaukee 4895:Milwaukee 4880:Wisconsin 4875:Wisconsin 4824:(+.002). 4822:Union Gap 4816:(+.003), 4792:Klickitat 4778:Snohomish 4641:Woodstock 4617:Williston 4508:Tennessee 4503:Tennessee 4301:wet wipes 4285:textbooks 4270:salad bar 4161:Williston 4157:Dickinson 3955:home rule 3868:Henderson 3833:Las Vegas 3794:Red Lodge 3790:Whitefish 3721:(2.25%). 3707:Excelsior 3703:Elk River 3682:Rochester 3633:Minnesota 3628:Minnesota 3526:Louisiana 3521:Louisiana 3355:wholesale 3273:charities 3245:with the 3058:from the 3044:groceries 3037:drugstore 2833:Mansfield 2817:Tuba City 2768:Fairbanks 2764:Anchorage 865:Clothing 824:Up to 3% 685:Penalties 400:sales tax 181:Sales tax 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