Rates and Basis
State tax rates imposed on the retail sale or use of tangible personal property and, where applicable, on services are tabulated below.
In addition to the following rates, many states also authorize local jurisdictions to adopt sales and use taxes.
1 Local sales and / or use taxes are authorized.
2 Wholesalers are subject to an additional tax of 0.25%
(0.24% beginning 1/1/97) on all taxable gross receipts derived from the sale of petroleum products; until 2001, with respect to gross
reciepts derived from the sale of petroleum or petroleum products (not including crude oil), wholesalers are subject to a second additional
tax of 0.9%, and retailers are subject to an additional tax of 0.9%.
3 Rate to be reduced to 4.125% on November 8, 2008.
4 Sales of motor vehicles become subject to tax at the 2% rate ($300 maximum) when the Secretary of Transportation certifies that contracts for all projects under the Highway trust Fund have been let and sufficient revenues have been accumulated to pay the contracts.
5 Plus an additional tax of 14% of the basic rate.
- Sales and Use Taxes 1
- 4% of gross proceeds of sale or sale price.
- 2% on sales of automotive vehicles, house, trailers, truck trailers, semi-trailers and mobile home set-up materials and supplies;
mobile homes purchased other than at wholesale; casual
sales of mobile homes, automotive vehicles, truck trailers, trailers, semitrailers or travel trailers.
- 1.5% on sales of farm machinery and equipment; machines and their parts in mining, quarrying, processing, compounding,
reconstructing or building and public highway, road, bridge or street.
- 3% on sales of food and food products through coin-0perated vending machines.
- 5% of gross receipts of persons constructing, reconstructing or building and public highway, road, bridge or street.
- Leasing or Rental Tax
- 4% of gross proceeds, except 1.5% on the lease or rental of automotive vechicles or truck
trailers, semitrailers, or house trailers, and
- 2% on the lease or rental of linens and garments.
No Taxes
- Transaction Privilege and Use Taxes 1
- 5% of gross proceeds of sales or gross income derived from the following businesses:
retailers, restaurants, amusements, transporation, utilities, telecommunications, piplines, private car lines, publishers, job printers, prime contractors, owner-builders, personal property rental,
and membership camping.
- 5.5% on transient lodings.
- 3.125% on mining.
- 1% on commercial leases, with no transaction privilege tax imposed on
commercial leases after June 30, 1997 (the rate was 2% prior to July 1, 1996, 3% prior to July
1, 1995, and 4% prior to July 1, 1994).
- Gross Receipts and Compensating or Use Taxes
1
- 4.5% (4.625% beginning 7/1/97) of gross receipts or gross proceeds (sales tax) or of sales price use tax).
- 1% additional tax on short-term rentals of tangible personal property.
- 5.5% on short-term rentals of motor vehicles.
- Sales and Use Taxes 1
- 6% of gross receipts or retail sales price.
- Sales and Use Taxes 1
- 3% of purchase price or amount paid (sales tax) or of storage or acquisition charges or costs (use tax).
- Sales and Use Tax
- 6% of gross proceeds of sale or sale price.
- 12% of total rent received for room occupancy for the first 30 consecutive days.
- 5.5% of gross receipts of any sale of repair or replacement parts exclusively for the use in
machinery used directly in a manufacturing production process.
- 4.5% of gross receipts from sale of any motor vehicle to a member of the armed forces on full-time active duty in the state but who is a permanent resident of another state.
- State Income Tax
- 3% income tax
- Use Tax on Leases of Tangible Personal Property
- 2% of the rent charged plus an annual license tax of 0.3% of lease rental payments received less a quarterly deduction of $39,000.
- Manufacturers' License Requirements and Taxes
- $75 plus 0.25% (0.24% beginning 1/1/97) of gross receipts less a monthly deduction of $600,000.
- Retail & Wholesale Merchants' License Requirements & Taxes
- Wholesalers: $75 license fee per place of business plus 0.4% (0.384% beginning 1/1/97) of aggregate gross
receipts less a monthly deduction of $20,000. 2
- Food processors: $75 license fee per place of business plus 0.2% (0.192% beginning 1/1/97) of aggregate gross
receipts less a monthly deduction of $13,000.
- Commercial feed dealers: $75 license fee per place of business plus 0.1% (0.096% beginning 1/1/97) of aggregate gross
receipts less a monthly deduction of $13,000.
- Farm machinery retailer: $75 license fee per place of business plus 0.1% (0.096% beginning 1/1/97) of aggregate gross
receipts less a monthly deduction of $13,000.
- Retailers: $75 license fee plus $25 per seperate branch or business location plus 0.75% (0.72% beginning 1/1/97) of aggregate gross
receipts from goods sold or services rendered in Delaware less a monthly deduction of $35,000.
2
- Transient retailers: $75 license fee per place of business plus 0.75% (0.72% beginning 1/1/97) of aggregate gross
receipts less a monthly deduction of $3,000.
- Restaurant retailers: $75 license fee plus $25 per seperate branch or business location plus 0.65% (0.624% beginning 1/1/97) of aggregate gross
receipts less a monthly deduction of $35,000.
- Contractors: $75 license fee per place of business plus 0.65% (0.624% beginning 1/1/97) of aggregate gross
receipts less a monthly deduction of $12,000.
- Supermarket retailers (beginning 1/1/97): $75 license fee plus $25 per seperate branch or business location
plus 0.384% applicable to the first $2 million of aggregate gross
receipts per month and 0.72% applicable therafter less a monthly deduction of $35,000.
District of Columbia
- Tax on Sales, Use, and Other Transactions
1
- 6% of sales price or rent charged.
- 6% of price per gallon of motor fuel and special fuel.
- 7% on charges for telecommunications service or electrical power or energy.
- 3% of sales price of self - propelled or power - drawn farm equipment.
- Indexed tax of 38¢ per ton imposed on asphalt manufactured for one's own use.
- $2.00 per day surcharge on lease or rental of a motor vehicle licensed for hire.
- Sales and Use Taxes 1
- 4% of sale price (sales tax), cost price (use tax), rental charged or gross sales of taxable services.
- General Excise and Use Taxes
- 4% of gross proceeds of sales of persons selling tangible personal property.
- 4% of gross proceeds of sale or gross income of retailers.
- 0.5% of gross proceeds of sales manufacturers, wholesalers, producers of agricultural or natural resource products.
- 4% of gross income of contrators, persons operating theaters, opera houses, moving picture shows, vaudeville,
amusement park, dance hall, skating rink, radio broadcasting station, or other place of amusement, service businesses,
professional persons, or of any other business not specifically taxed.
- 4% of commission or other compensation of sales representatives or agents.
- 0.15% of the commissions of insurance solicitors and agents.
- 0.5% of gross amount of sugar benefit payments received from the U.S. government by a sugar producer.
- 4% of the value of the property (use tax), except 0.5% of the purchase price if the importer or purchaser is
licensed under the general excise tax and is a retailer ot other person impoting or purchaseing for the purpose of
resale and not tax esempt, or a manufacturer impoting or purchasing materials or commodities to be
incorporated into a finished or saleable product where it will remain and which
finished product is to be sold at a retail in Hawaii so as to result in a further tax on
the manufacturer, or a contractor importing or purchasing materials or
commodities to be incorporated into the finished work where it will remain.
- Rated on persons who are blind or deaf and on totally disabled persons may not exceed
0.5% of gross proceeds, sales or income.
- Sales and Use Tax 1
- 5% of the sale price (sales ta) or value of the property (use Tax).
- Retailers' Occupation Tax 1
- 6.25% of gross receipts.
- 1% of gross receipts on grocery store and cold vending machine food for human
consumption, prescription and nonprescription medicines, drugs, and medical
appliances for human use, and insulin, urine testing materials, syringes, and
needles used by diabetics.
- Use Tax
- 6.25% of selling price of fair market price.
- 1% of gross receipts on grocery store and cold vending machine food for human
consumption, prescription and nonprescription medicines, drugs, and medical
appliances for human use, and insulin, urine testing materials, syringes, and
needles used by diabetics.
- Service Occupation and Service Taxes
- 6.25% of selling price.
- 1% of gross receipts on grocery store and cold vending machine food for human
consumption, prescription and nonprescription medicines, drugs, and medical
appliances for human use, and insulin, urine testing materials, syringes, and
needles used by diabetics.
- Gross Retail and Use Taxes
- 5% of gross retail price.
- Gross Income Tax
- 0.3% of taxable gross income of wholesalers (other than grocery), display advertisers,
retailers, water softening and conditioning businesses, transient room rentals, dry
cleaners and launderers, and commercial printers.
- 1.2% of taxable gross income of public utilities, banks, and financial institutions, insurers,
retail sales, other than by retail merchants, grocery wholesalers, grain
dealers, resale sales of livestock products, or any other sources..
- Sales and Use Taxes 1
- 5% of gross receipts (sales tax) or purchase price (use tax).
- 5% on the rental price of an automobile if the rental transaction is subject to the sales
and services tax or the use tax.
- Retailers' Sales and Compensating (Use) Tax
1
- 4.9% of gross receipts (sales tax) or purchase price (use tax).
- Sales and Use Taxes
- 6% of gross receipts (sales tax) or purchase price (use tax).
- Sales and Use Tax 1
- 4% of sales price of tangible personal property sold at retail, cost price of articles used,
consumed, distributed or stored in the state, gross procees from leasing or renting,
or the amount paid or charged for services.
- Sales and Use Taxes
- 5.5% (5% effective July 1, 2000) of the value of all tangible personal property and taxable services, except
- 7% on the value of transient lodgings, prepared food sold in licensed establishments, licensed for on-premises consumption of liquor sold in licensed establishments, and
- 10% of the value of an automobile rental for less than one year.
- 6% of 5% of the purchase price of fuel and electricity used at a manufacturing facility
(effectivelt, the rate is 0.3%).
- 5% of gross receipts of persons constructing, reconstructing or building and public highway, road, bridge or street.
- 6% (beginning 1/1/95) on the rental of an automabile for more than one year.
- Sales and Use Tax
- 5¢ for each dollar, plus 1¢ for each 20¢ of fraction thereof in excess of exact dollars.
- 5% rate applies to 95.25% of gross receipts from vending / self-service machine sales
(beginning 7/1/96).
- Sales and Use Tax
- 5% of gross receipts (sales tax) or sales price (use tax).
- General Sales Tax Act; Use Tax Act
- 6% of gross proceeds (sale tax) or purchase price (use tax).
- 4% on residential use of utility services.
- General Sales Tax 1
- 6.5% of gross receipts (sales tax) or sales price (use tax) (prior to July 1, 1996, 6%); the
6.5% rate is imposed on only 65% of the sales price on the first retail sale of a manufactured home for residential use.
- 2.5% on farm machinery and aquaculture production equipment (reior to July 1, 1996, 2%).
- 9% on sales of intoxicating liquor and nonintoxicating malt liquor (prior of July 1, 1996, 8.5%).
- 6.2% on the lease or rental of a passenger van, pickup truck, or passenger automobile for not more than 28 days.
- 3.8% on the sales of replacement capital equipment (4% prior to july 1, 1996; 2.9% beginning July 1, 1997; 2 beginning July 1, 1998).
- Sales and Use or Compensating Taxes
- 7% of gross proceeds of retail sales of tangible personal property; wholesale sales of beer; retail and wholesale sales of alcholic beverages.
- 1% on retail sales of farm tractors; retail sales of tangible personal property to electric power associations for use in the ordinary and necessary operation of their generating or distribution systems.
- 3% on sales of other self-propelled farm implements, farm implements used as attachments to or drawn by a tractor or implements drawn by animals when made to farmers for agricultural purposes; retail sales of brooders, feeders and waterers to chicken farms for use in chicken houses to produce poultry for the market, sales of mechanical milking machines, milk tanks and coolers used in the production of milk for sale and sales of aerators to domestic fish farmers for use in the raising of domesticated fish; retail sales of self-propelled equipment used in logging, pulpwood operations of tree farming; retail sales of aircraft, automobiles, trucks, truck-tractors, semitrailers and mobile homes; retail sales of materials for use in track and track sructures to a railroad whose rates are fixed by the ICC or the Mississippi PSC.
- 1.5% on retail sales of manufacturing machinery or manufacturing machine parts made to a manufacturer or custom processor for plant use to be used exclusively and directly in manufacturing.
- 8% on wholesale sales of food and drink for human consumption to full service vending machine operators to be sold through vending machines located apart from and not connected with other taxable businesses.
- 7% of gross income of every person selling electricity, current, power, potable water, steam, coal, natural gas, liquefied petroleum gas or other fuel to consumers; gross income of every person operating a telegraph or telephone business for the transmission of messages or conversations between points within the state.
- 7% of the cost or value of the pruduct or service used of sellers using electricity, current, power, potable water, steam, coal, natural gas, liquefied petroleum gas or other fuel for nonindustrial petposes.
- 1.5% of gross income of a public utility business when the dledtricity, current, power, potable water, steam, coal, natural gas, liquefied petroleum gas or other fuel is sold to or used by a manufacturer, custom processor or public sevice company for industrial purposes or is sold to a producer or processor for use directly in the production of livestock and livestock products, the production of plants or food by commercial horticulturists, the processing of milk and milk products, the processing of poultry and livestock feed and the irrigation of farm corps.
- 3.5% of the total contract pric or compensation received from constructing, building, erecting, repairing, grading, excavating, drilling, exploring, testing or adding to any building, highway, street, sidewalk, bridge, culvert, sewer, irrigation or water system, drainage or dredging system, air conditioning system, heating system, transmission line, pipeline, tower, dock, storage tank, wharf, excavation, grading, water well, any other improvement or structure or any part thereof when the compensation received exceeds $10,000; contracting or performing a contract or redrilling, or working over, of drilling an oil or gas well for any valuable consideration if compensation exceeds $10,000; and (applicable to contracts executed after 6/30/96) engaging in construction activity on certain floating structures ( e.g., casinos, restaurants, and hotels) or selling tangible personal property that is a component part of such a structure.
- 1.5% on amounts included in the contract price or compensation received representing the sale of manufacturing or processing machinery for a manufacturer or custom processor.
- 7% of gross income received as admission by any person engaging in any amusement business or activity.
- 3% of gross income from sales of admission to publicly owned enclosed coliseums and auditoriums (except admissions to athletic contests between colleges and universities).
- 15¢ per bale or cotton ginned.
- 1% of income from services performed for electric power associations in the ordinary and necessary operating of their generating or distridution systems.
- 3% of income from services performed on materials for use in track or track structures to a railroad whose rates are fixed by the ICC or the Mississippi PSC.
- 7% of gross income of businesses not otherwise taxed or exempt income from renting or leasing tangible personal property used within the state is taxed at the same rates as sales of the same property.
- Sales and Use Tax 1
- 4.225% 3 of amount paid or charged for tangible personal property or services.
- Special 4% use tax on the purchase price paid or charged on new and used motor vehicles, trailers, boats and outboard motors.
- No Taxes
- Sales and Use Tax 1
- 5% of gross receipts (sales tax) or slaes price (use tax).
- Sales and Use Taxes (including Local School Support and County/City relief taxes) 1
- 6.5% of gross receipts (sales tax) or sales price (use tax).
- NoTaxes
- Sales and Use Taxes
- 6% of receipts from retail sales (sales tax) or consideration or price (use tax).
- Gross Rceipts and Compensating Tax 1
- 5% of gross receipts (sales tax) or the value of property or services (use tax).
- Sales and Compensating Use Taxes 1
- 4% of receipts from retail sales or consideration given for use of property
(70% of receipts or consideration for new mobile homes).
- 5% additional tax on entertainment and information services provided by telephone or
telegraph and received by customers exclusively in an aural manner.
- Sales and Use Tax 1
- 4% of sale price (slaes tax) or cost price (use Tax); gross receipts from transient room rentals; sales at a flea market.
- 3% on food (beginning 1/1/97).
- 2% on retail sales of a manufactured home (maximum tax, $300). 4
- 3% on retail sales of aircraft, railroad locomotives and cars, mobile offices and classrooms, and boats ($1,500 maximim).
- 1% on horses or mules; semen for artificial insemination of animals; fuel for agricultural or manufacturing use or to commercial laundries other than electricity or piped natural gas; sales to freezer locker plants of wrapping paper, cartons and supplies consumed direcly in the operation of the plant.
- 1% ($80 maximum) on farm machinery, mill machinery, parts and accessories sold to manufacturing industries and plants, cental office equipment and switchboard and private branch exchange equipment sold to telephone companies, commercial laundry machinery, machinery sold to freezer locker plants, broadcasting equipment and parts and accessories therto and towers sold to regulated commercial radio and television companies, bulk tobacco barns and racks sold to farmers, grain, grain, feed or soybean storage facilities sold to farmers, sales of containers to farmers or producers for the use in the planting, producing, harvesting, curing, marketing, packaging, sale or transporting or delivery of their products if not sold with the products.
- 3% of gross receipts from sales of electricity, piped natural gas or local telecommunications service by a utility.
- 2.83% (beginning 8/1/96) on slaes of electricity, piped natural gas to farmers, manufacturers, and commercial laundry and dry cleaning establishments.
- 6.5% of gross receipts from toll telecommunications service or private telecommunications services that originate from and terminate in this state.
- Gross receipts from leases or rentals taxed at the rate applicable to the sale of that property.
- Sales and Use Taxes 1
- 5% of gross receipts (sales tax) or purchase price (use tax).
- 2% of gross receipts from retail sales of natural gas to retail consumers or users.
- 3% on mobile homes used for residential or business purpose; farm machinery, farm machinery repair parts and irrigation equipment used exclusively for agricultural purposes.
- 7% on alcoholic beverages.
- Sales, Use and Storage Taxes 1
- 5¢ per $1 of sales price (sale tax), calculated using tax bracket schedules.
- Sales and Use Taxes 1
- 4.5% of gross proceeds or receipts (sales tax) or purchase price (use tax).
- No Taxes
- Sales and Use Tax 1
- 6% of purchase price, receipts, consideration or rorm rental price.
- 6% of fair rental value of motor vechicles purchased by motor dealer for sale and subsequently used by the dealer; commercial aircraft purchased by commercial aircraft operator for resale or lease and subsequently used by the operator.
- Sales and Use Taxes
- 7% of gross receipts (sales tax) or sales price (use tax).
- Additional 5% tax on consideration charged for transient room rentals.
- Sales and Use Taxes 1
- 5% (4% for persons age 85 and over)of gross proceeds ($300 maximum on sale or lease of any aircraft, motor vehicle, motorcycle, boat, trailer or semitrailer, horse trailer, recreational vehicle, self-propelled light construction equipment with compatible attachments (160 horsepower maximum), musical instrument or office equipment purchased by a federally exwmpt religious organization, or machinery for research and development).
- 7% on gross proceeds from rental of transient accommodations, but 5% on additional guest charges.
- 10% on gross proceeds from 900/976 telephone service.
- For manufactured homes, tax is comuted on 65% of the sales price at the rate of 5% on the first $6,000 of the taxable amount plus 2% of the amount exceeding $6,000 ($300 maximum tax on manufactured homes meeting certain energy efficiency requirements).
- Retail Sales, Service and Use Taxes 1
- 4% of gross receipts (sale tax).
- 4% of purchase price, value of services or rental payments (use tax).
- 1% additional tax on certain lodging, car rental, and amusement services.
- 3% on farm machinery and attachment units; irrigation equipment used exclusively for agricultural purposes; business of leasing farm machinery or irrigation equipment for agricultural purpose.
- 3% on oil and gas field services.
- 4% of fair market value of raw materials used to construct sectional homes.
- Use tax on property not purchased for use in state imposed on fair market value of the property at sales tax rates for such property.
- Sales and Use Taxes 1
- 6% of retail sale price (sales tax) or cost price (use tax), gross proceds from business of leasing or rental, monthly lease or rental price, and gross charge for services.
- 4.5% on aviation fuel.
- 1.5% on energy fuels sold to or used by manufacturers; electricity and liquefied gas sold to or used by farmers and nurserymen directly in the production of food or fiber for human or animal consumption or to aid in the growing of a horticultural product for sale; coal, wood, wood products or wood by-products or fuel oil used as energy fuel in the production of nursery or greenhouse crops.
- 1% on water sold to or used by manufacturers.
- 3.75% on sales of tangible personal property to common carriers for use outside the state (except fuel, food and drink).
- 6% of fair market value on a manufacturer, producer, compounder or contractor who erects or applies tangible personal property that he has manufactured, produced, compounded or severed fron the earth.
- Sales, Excise and Use Taxes 1
- 6.25% of sale price (sales tax) or sales price or lease or rental price (use tax).
- Sales and Use Tax 1
- 4.875% of total nonexempt sales (sales tax) or total amount of sales or purchase for storage, use or other consumption in Utah (use tax).
- 2% on sales of gas, electricity, heat, coal, fuel oil or other fuels for residential use.
- Sales and Use Tax
- 5% of sales price or amusement charge (sales tax) (4% beginning July 1, 1997).
- 5% of sales price or consideration given (use tax) (4% beginning July 1, 1997).
- 2% on fuels used in manufacturing (exempt beginning July 1, 1996.
- Retail Sales and Use Taxes 1
- 3.5% of gross sales price of retail sales, gross proceeds from the lease or rental of tangible personal property or lodgings, gross sales of any services, or cost price of property stored in the Commonwealth for use or consumption.
- Retail Sales and Use Taxes 1
- 6.5% of selling price (sales tax) or value of article used (use tax).
- 15% 5 on spirits or strong beer in the original package plus an additional $1.72 5 per liter on each retail sale of spirits in the original package in addition, 2.6% on spirits in the original package from July 1, 1995, through June 30, 1997, and 3.4% thereafter; in addition, 30¢ per liter on the retail sale of spirits in the original package from July 1, 1995, through June 30, 1997, and 4%4% per liter thereafter.
- 10% 5 on sales by state liquor stores and agencies to Class H licensees of spirits or strong beer in the original package plus additional $1.72 5 per liter on each retail sale of spirits in the original package; in addition, 1.7% on sales of spirits in the original packages to Class H licensees from July 1, 1995, through June 30, 1997, and 2.4% thereafter.
- 5.9% on each retail car rental, in addition to state sales tax.
- Gross Sales and Compensating - Use Taxes
- 5.75% of gross receipts or sale price.
- 12% of gross receipts from motor vehicle or trailer parking and storage services.
- 13% of gross receipts from transient lodgings.
- 10% of gross receipts from sales of or charges for snack food or food or drinks prepared for
immediate comsumption, sales of spirituous or malt liquors, beer and wines for consumption on
the premisies where sold, and rental or leasing of rental vehicles and utility trailers.
- 8% of gross receipts from sales of spirituous or malt liquors, beers, and wines sold for consumption off the
premises where sold.
- Consumers' Sales and Use Taxes
- 6% of gross proceeds or, in the absence of a sale, gross value (sales tax) or purchase price (use tax).
- 3% on mobile homes used by purchaser as principal year-round residence and dwelling.
- 5% of the average wholesale price of gasoline and special fuel.
- General Sales and Use Taxes 1
- 5% of gross reciepts (sales tax) or sales price (use tax).
- Sales and Use Taxes 1
- 4% of sale price or gross rent (sales tax) or sales price (use tax) (3%, effective July 1, 1998).
- 3% on farm implements.
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