Sales taxes in the United States

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A sales tax is a tax on consumption and is normally a certain percentage that is added onto the price of a good or service that is purchased. Sales taxes in the United States are assessed by most states except Alaska, Delaware, Hawaii, Montana, New Hampshire and Oregon. In some cases, sales taxes are also assessed at the county or municipal level. While there is no national sales tax in the United States, the most frequently proposed measure to institute one in Congress is the Fair Tax Act, which would replace most federal taxes with a national retail sales tax and monthly tax rebate to households of citizens and legal resident aliens.

Sales tax is usually the responsibility of the merchant to collect and remand to the state, and stated separately (or implicitly added at the time of sale) to consumers. Usually only consumers are charged the tax; resellers are exempt if they do not make use of the goods. In some jurisdictions, a reseller's certificate is required to make use of this privilege. This is in contrast to a Value Added Tax (VAT), where resellers are also taxed (resellers may then claim the VAT paid on their purchases from the applicable authority). States which have exemptions for specific types of organizations (such as schools), may also require a certificate.

The Constitution of the United States limits the power of the states to subjects within their jurisdiction. Jurisdiction over interstate commerce is reserved to the federal government. Nevertheless, a resident of a state with a sales tax who purchases goods from a place with no sales tax (or at a lower rate) might be subject to pay a "use tax" (often at the same rate as the state sales tax) for non-exempt purchases (see also tax-free shopping).

(Note: Taxes change, are added or removed regularly, so this page is prone to being out of date.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

[edit] Alabama

Alabama's state sales tax is 4%, but cities and counties may impose additional use taxes.

[edit] Alaska

There is no state sales tax in Alaska; however, local governments (boroughs and their municipalities) may levy up to 7%, and 95 of them do so.^[1] Municipal sales taxes are collected in addition to borough sales taxes, if any. Regulations and exemptions vary widely across the state.^[2] Anchorage and Fairbanks do not charge a local sales tax.

[edit] Arizona

Arizona has a transaction privilege tax (TPT) that differs from a "true" sales tax in that the tax is levied on the gross receipts of the vendor and is not a liability of the consumer.^[3] (As explained in Arizona Administrative Code rule R15-5-2202,^[4] 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 seventeen tax classifications (as of November 1, 2006, the number of classifications will be reduced to sixteen),^[5] with the tax rate most commonly encountered by Arizona consumers (e.g., for retail transactions) set at 5.6%,^[6] though cities and counties add as much as 5% to the total rate.^[7] Food for home consumption and prescription drugs (including legend drugs and certain prescribed homeopathic medication) are two of many items of tangible personal property that are statutorily exempt from the retail TPT.

[edit] Arkansas

Arkansas has a state sales tax of 6%, plus any additional local taxes.

[edit] California

California has a statewide sales tax rate of 7.25%, and local supplementary taxes are allowed up to 8.75%.^{[citation needed]} Sales and use taxes in the state of California are collected by the State Board of Equalization, the only publicly elected tax commission in the United States. The statewide 7.25% is allocated as:^[8]

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

Supplementary sales tax may be added (with voter approval) by cities, counties, service authorities, and various special districts (such as the Bay Area Rapid Transit district). The effect is that sales tax rates vary from 7.25% (in areas where no additional taxes are charged) to 8.75% (in the city of Avalon, on Santa Catalina Island, and in Alameda County, in the Bay Area).

The last changes to the published local tax rates took effect on July 1, 2006. Official updates are published on the Board of Equalization website and also in Publication 71.^[9]^[10]

Vehicle purchases are taxed based on the city and county in which the purchaser registers the vehicle, and not on the county in which the vehicle is purchased. This negates the (perceived) advantage of purchasing a car in a "cheaper" county in order to save on sales tax (a 1% difference in sales tax rates on a $30,000 car would otherwise result in a $300 savings).

Excluded are food (except where sold hot or suitable for consumption on the premises), animals, plants, fertilizer, drugs, certain medical supplies, utilities, certain alternative energy devices and supplies, art for display by public agencies, and veterans pins. There are many specific exemptions for various veterans, non-profit, educational, religious, and youth organizations. Sale of items to certain out-of-state or national entities (mostly transportation companies) is exempt, as are some goods sold while in transit through California to a foreign destination.

There are also exemptions for a large number of specific products, from telephone lines and poles, to liquid petroleum gas for farm machinery, to coins, to public transit vehicles. There are partial exemptions for such varied items as racehorse breeding stock, teleproduction service equipment, and timber harvesting equipment.^[11] For an organized list of exemptions, with estimates for how much revenue the state loses for each, see Publication 61 of the Board of Equalization.^[12]

Motor vehicle gasoline and jet fuel are subject to special taxation regimes. In 2005, there was a political dispute in the San Francisco Bay Area about whether revenues for jet fuel should be credited to San Mateo County (where San Francisco International Airport is physically located), the City and County of San Francisco, which owns the airport, or Alameda County, where Oakland International Airport is located. (The distinction is largely point of delivery vs. point of negotiation for the sale.) This is controlled by Regulation 1802,^[13] which has other provisions about businesses which have multiple locations.

Critics of the current sales tax regime charge that it gives local governments an incentive to promote commercial development (through zoning and other regulations) over residential development.^[14]

[edit] Colorado

Colorado's state sales tax is 2.9% with some cities and counties levying additional taxes. Denver's tangibles tax is 3.5%, with food eaten away from the home being taxed at 4%. There is also a football stadium tax and mass transit tax. Most transactions in Denver and the surrounding area are taxed at a total of 8.6%. Colorado does not charge sales tax on unprepared food (groceries), but it does tax clothing.

[edit] Connecticut

Connecticut has a 6% sales tax, with no additional local taxes. Clothing (per item up to $50 as of April 1st 2003) is exempt. Various items, including certain food products, internet service, nonprescription drugs, medicines, and smoking cessation products are exempt from sales tax.^[15]^[16]

Shipping and delivery charges (including charges for U.S. postage) made by a retailer to a customer are subject to sales and use taxes when provided in connection with the sales of taxable tangible personal property or services. The tax applies even if the charges are separately stated and applies regardless of whether the shipping or delivery is provided by the seller or by a third party. No tax is due on shipping and delivery charges in connection with any sale that is not subject to sales or use tax. Shipping or delivery charges related to sales for resale or sales of exempt items are not taxable. Likewise, charges for mailing or delivery services are not subject to tax if they are made in connection with the sale of nontaxable services.^[17]

[edit] District of Columbia

There is no sales tax imposed on the capital district by the U.S. Congress; however, there is a Washington city sales tax of 5.75%, as it has most of the responsibility for the district. The rate is 9% for alcohol consumed off-premises, 10% for restaurant and take-out meals, rental cars and calling cards, 12% for commercial parking, and the 14.5% lodging tax for hotels and motels. Groceries and all medicines are exempt, as are residential public utility services.^[18]

There is also a sales tax holiday occasionally, usually occurring in September in order to benefit back-to-school shoppers.

[edit] Delaware

There is no sales tax in Delaware.

[edit] Florida

Florida has a statewide sales tax of 6.0%. The tax is imposed on the sale or rental of goods, the sale of admissions, the lease, license, or rental of real property, the lease or rental of transient living accommodations, and the sale of a limited number of services such as commercial pest control, commercial cleaning, and certain protection services. There are a variety of exemptions from the tax, including groceries and prescriptions.^[19]

A "discretionary sales surtax" may be imposed by the counties of up to 1.5%, charged at the rate of the destination county (if shipped). This is 1% in most counties, 0.5% in many, 1.5% in very few, and 0.25% in one county. A few have none at all. Most have an expiration date, a few do not. Only the first $5,000 of goods are subject to any surtax.^[20] Most counties levy the surtax for education or transportation improvements.

There are annual sales tax holidays, such as a back-to-school holiday on clothing, books, and school supplies under a certain price, as well as a new one in June to promote hurricane preparedness.

There are currently plans to possibly hold a referendum in 2008 that would abolish all property taxes on primary residences (homesteads) in favor of a 2.5% increase in the state sales tax. [1]

[edit] Georgia

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

[edit] Hawaii

Hawaii does not technically have a sales tax, but it does have an excise tax which applies to nearly every conceivable type of transaction (including services), and is technically charged to the business rather than the consumer. Unlike other states, businesses may or may not show the tax separately on the receipt, as it is technically part of the selling price. 4.5% is charged at retail and 0.5% is charged on wholesale. However the state also allows "tax on tax" to be charged, which effectively means a customer is billed 4.712%. The exact dollar or percentage amount to be added must be quoted to customers within or along with the price. Also note that this tax was formerly about 4.5%, but was raised .2 percent to fund for the new rail transport system. ^[21] The use of an excise tax means that tax-exempt non-profit organizations must pay the tax, unlike states where they are exempt from sales taxes.

[edit] Idaho

Idaho has a 6% state sales tax. Some localities levy an additional local sales tax.^[22]

[edit] Illinois

Illinois has a 6.25% state sales tax. Grocery and non-prescription drugs have sales tax of 1%. Newspapers and magazines are exempt from sales tax. In Chicago, the general sales tax is 9.0%, in many suburbs adjacent to Chicago, the tax is 9%. Taxes are levied at the municipal and county level as well as the state level. Taxes also vary by merchandise: Chicago has a 12% tax on soft drinks, and in Morton Grove, a 10% tax on fast food. Taxes vary significantly by municipality. Illinois' system is exceptionally complicated, and is detailed on their website.^[23]

[edit] Indiana

Indiana has a 6% state sales tax. Untaxed retail items include medications, water, ice and unprepared, raw staple foods or fruit juices.

[edit] Iowa

Iowa has a 5% state sales tax. Some cities, and the unincorporated areas of some counties, impose local option sales taxes of up to 1% each, bringing the total to as much as 7%. The Iowa Department of Revenue provides information about local option sales taxes,^[24] including sales tax rate lookup.^[25]

[edit] Kansas

Kansas has a 5.3% state sales tax. More than 700 jurisdictions within the state (cities, counties, and special districts) may impose additional taxes. For example, in the capital city of Topeka, retailers must collect 5.3% for the state, 1.15% for Shawnee County, and 1% for the city, for a total rate of 7.45%. As of Feb 2007, the highest rate was 8.65%, in the Roeland Park Transportation District.

[edit] Kentucky

Kentucky has a 6% state sales tax. Most staple grocery foods are exempt.

[edit] Louisiana

Louisiana has a 4% state sales tax, 3.97% to sales tax and .03% to Louisian tourism district.^[26] There are also taxes on the parish level (parishes are what other states call counties) and some on the city levels. Louisiana also bids out sales tax audits to private companies, with many being paid on a percentage collected basis.

[edit] Maine

Maine has a 5% general, service provider and use tax. The tax on lodging and prepared food is 7% and short term auto rental is 10%. These are all generally known as "sales tax".

[edit] Maryland

Maryland has a 5% state sales and use tax with exceptions for medicine, residential energy, and most non-prepared foods.

[edit] Massachusetts

Massachusetts has a 5% sales tax, replete with numerous exceptions including (among other things): "food products" (but excluding prepared meals); residential water, gas, electric services; returnable containers, clothing and footwear up to $175; prescription medicines, prostheses and medical appliances or services; publications for use in education or religious worship; poultry and livestock, as well as their feed; fruit and vegetable stock for generating food for humans; tools, machinery, parts, etc., for use in agriculture; cloth or other materials used for making for clothing; residential heat pump, solar or wind power system; items purchasable with federal food stamps; the American Flag; etc. A recently enacted change (2006) now taxes computer software that is downloaded for use in Massachusetts, whereas previously this was viewed as a non-taxed "service".^[27]

[edit] Michigan

Michigan has a 6% sales tax. Michigan has a use tax of 6%, which is a tax that is applied to items brought into Michigan but not bought there, and on rentals in some situations, and is supposed to be paid when filing income tax.^[28] There is no service tax in Michigan, though one is being comtemplated. There is no local sales in Michigan. Food and prescription drugs are not taxed. Michigan also has a Gross receipts tax called the Single Business Tax (SBT).

[edit] Minnesota

Minnesota has a 6.5% state sales tax. Food (not including prepared food, some beverages such as soda, and other items such as candy) and Clothing are exempt from this tax. Municipalities may be allowed by the State Legislature to institute local option taxes. An additional 0.5% is imposed in St. Paul, bringing the total sales tax to 7%. An additional 0.15% is imposed Hennepin County to finance a new Minnesota Twins stadium, in addition to 0.5% imposed in Minneapolis, bringing the total rate in the city of Minneapolis to 7.15% and 6.65% in the rest of Hennepin County; the stadium deal is held up over a property dispute as of early Spring 2007. Alcohol has a 9% sales tax statewide (6.5% sales tax plus 2.5% gross receipts tax).

[edit] Mississippi

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

[edit] Missouri

Missouri has a 4.225% sales tax rate. Cities and counties may impose additional use taxes. Food has a sales tax rate of 3.225%.

[edit] Montana

Montana does not have a state sales tax but some municipalities which are big tourist destinations have a small sales tax such as Whitefish, Red Lodge, Big Sky, and West Yellowstone.

[edit] Nebraska

Nebraska has a 5.5% state sales tax. Municipalities have the option of imposing an additional sales tax of up to 1.5%. Specific tax rates per counties are available on the web.^[29]

[edit] Nevada

Nevada's state sales tax is 6.5%. Sales tax in the Las Vegas area is 7.75% as of October 1, 2005. The added 1.25% will fund new police officers. For travelers to Las Vegas, note that the lodging tax rate in unincorporated Clark County is 9%. Within the boundaries of the City of Las Vegas, the lodging tax rate is 11%/

[edit] New Hampshire

New Hampshire is one of only five states that does not impose any form of general sales tax upon the sale or use of tangible personal property within the state. New Hampshire does, however, levy a tax on meals, room occupancies, motor vehicle rentals, cigarettes, beer, wine, gasoline, and use of electricity (55 cents per megawatt-hour) and phone services (7 percent). A transfer tax is levied on real estate sales; currently 0.15 percent.

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

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

Gasoline tax is 20.6 cents per gallon. Cigarettes: 80 cents per pack. Beer: 30 cents per gallon.

See also tax-free shopping.

[edit] New Jersey

New Jersey has a 7% state sales tax. This is split as 3.5% for the State, and 3.5% for the municipality. In Urban Enterprise Zones, the State portion of the sales tax is waived to encourage economic development, resulting in an effective tax rate of 3.5%. A full list of Urban Enterprise Zones is available on the State of New Jersey Web site.[2]

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

New Jersey does not charge sales tax on gasoline, but gasoline is subject to a $0.145/gallon excise tax.

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

[edit] New Mexico

New Mexico does not technically have a sales tax, but it has a 5% statewide gross receipts tax which is applied on typically everything including sales of goods and services, but not sales of food for offsite consumption.

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

Cities and counties add additional gross recept taxes on top of the state rate, for a combined rate that is typically between 6% and 8%.

[edit] New York

New York has a 4% state sales tax. All counties and some cities add local taxes ranging from 3% to 5.5%. The combined sales tax in Utica, New York, for example, is 9.5%. In New York City, total sales tax is 8.375%, which includes 0.375% charged for the benefit of the Metropolitan Transportation Authority (New York). As of January 4, 2006, New York State has again eliminated sales tax on all clothing and shoes up to $110.00 per item. Most counties and cities have not eliminated their local sales taxes on clothing and shoes. However, 11 counties and 5 cities (most notably New York City) have eliminated their sales taxes on clothing and shoes under $110. The counties where the year-round exemption will apply include: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Madison (outside the City of Oneida), Rensselaer, Tioga and Wayne. The cities where the year-round exemption will apply include: Gloversville, New York City, Norwich, Olean, and Sherrill.

[edit] North Carolina

North Carolina has a state-levied sales tax of 4.25%, effective December 1, 2006, with most counties adding an additional 2.5% tax, for a total tax of 6.75%. The state sales tax rate is slated to decrease to 4% in July 2007, for a total tax rate of 6.5%. Before December 1, 2006, the combined total rate was 7%. Mecklenburg County has a higher rate at 3%. In addition, there is a 29.9¢ tax per gallon of gas, a 30¢ tax per pack of cigarettes, a 79¢ tax on wine, and a 48¢ tax on beer. Most non-prepared food purchases are taxed at a reduced rate of 2%. Candy, soft drinks, and prepared foods are taxed at the full combined 6.75% rate, with some counties levying an additional 1% tax on prepared foods. In order to benefit back-to-school shoppers, there is a sales tax holiday that exempts certain items of tangible personal property sold between the first Friday in August and the following Sunday.

[edit] North Dakota

North Dakota has a 5% state sales tax.

[edit] Ohio

Ohio has a 5.5% state sales tax. Counties may levy a permissive sales tax of from 1/4% up to 2% and transit authorities, mass transit districts usually centered on one primary county, may levy a sales tax of from 1/4% up to 2%. Tax increments may not be less than 1/4%, and the total tax rate, including the state rate, may not exceed 8.5%. County permissive taxes may be levied by emergency resolution of the county boards of commissioners. Transit authority taxes must and county permissive taxes may be levied by a vote of the electors of the district or county. Ohio also has a Gross receipts tax called the Corporate Activity Tax (CAT).

[edit] Oklahoma

Oklahoma has a 4.5% sales tax rate. City and county sales tax rates range from 0% to 5%.^[30]

[edit] Oregon

Oregon has no statewide sales tax, although local municipalities may impose sales taxes if they so choose. The city of Ashland, for example, charges a 5% sales tax on prepared food. Several Oregon communities assess sales taxes on lodging.

[edit] Pennsylvania

Pennsylvania has a 6% sales tax rate. Allegheny County and Philadelphia County have total sales tax rates of 7%. Food (not-ready-to-eat), most clothing, medication, and prescription drugs are among the items exempt.^[31]

[edit] Puerto Rico

Puerto Rico has a 5.5% commonwealth sales tax that applies to both products and services with few exemptions (including items such as unprocessed foods, prescription medicines and business-to-business services). Additionally, municipalities have the option of imposing a city sales tax of 1.5%. The municipality of San Juan has chosen to implement a 1% city sales tax, while others such as Bayamón, have chosen not to impose the tax. Some items that are exempt from commonwealth state tax, specifically unprocessed foods, may still be subject to the city sales tax in the municipalities.

Puerto Rico also imposes a room occupancy tax on hotel rooms and short-term rentals (less than 90 days) that ranges between 7% and 11% depending on the type of lodging in question.

[edit] Rhode Island

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

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

Local taxes may also apply, such as Cranston's 1% restaurant tax.

Many items are exempt from the state sales tax, eg. food, prescription drugs, clothing and footwear, newspapers, coffins, and original artwork.^[32]

[edit] South Carolina

South Carolina has a 5% state sales tax (7% for accommodations), but counties and some cities may impose an additional 1% or 2% sales tax. As of mid-2005, 35 of 46 counties do so. Fast Food/Take Out restaurants may also charge an extra 1-2% tax in some places. There is a cap of $300 on sales tax for most vehicles.

[edit] South Dakota

South Dakota has a 4% state sales tax, plus any additional local taxes.

[edit] Tennessee

Tennessee charges 6% sales tax on groceries, and 7% on other items. Counties also tax up to 2.75% in increments of 0.25% — most do so around 2.25%. If a county does not charge the maximum, its cities can charge and keep all or part of the remainder. Several cities are in more than one county, but none charge a city tax, thus paying only the county taxes.^[33]^[34]

There is local controversy around Tennessee's sales tax, particularly on food. Opponents argue the tax is regressive as lower income families spend more of their income on taxable items. They also argue that the tax encourages shoppers to purchase online or in neighboring states. They believe that the state would be better served with a lower sales tax combined with an income tax.^[35]

[edit] Texas

The Texas state sales and use tax rate is 6.25%, but local taxing jurisdictions (cities, counties, special purpose districts, and transit authorities) may also impose sales and use taxes up to 2% for a total of 8.25%.^[36] Medicine, produce, eggs, meats, bakery products, and others are exempt from tax.^[37] In May 2006, Texas imposed a 1% tax on the gross receipts of businesses (retailers pay a .5 percent rate), but exempts sole proprietorships and general partnerships.^[38]

[edit] Utah

Utah has a 4.75% state sales tax. Additionally, local taxing authorities can impose their own sales tax. Currently the majority of Utah's aggregate sales taxes are in the range of 5.5% - 7.0%.^[39]

[edit] Vermont

Vermont has a 6% state sales tax. Purchases of clothing and footwear under $110 per items are not taxed. The towns of Williston, Manchester, Burlington and Stratton add a 1% local option sales tax.

[edit] Virginia

Virginia has a general sales tax rate is 5% (4% state tax and 1% local tax). Eligible food items are taxed 1.5%.^[40] Cities and counties may also charge an additional "Food and Beverage Tax" on restaurant meals.^[41]

[edit] Washington

Washington has a 6.5% state sales tax. The sales tax does not apply to food items (carbonated beverages are not classified as food) but there is also "sin tax" that is greater than this amount for carbonated beverages, alcohol and tobacco. Local additional sales taxes vary from 0.5% to 2.4%, sales taxes for the regional transit authority (for example, total sales tax in Seattle is 8.9%, and 9.4% (starting 1 April 2007) in restaurants and coffee shops). Residents of Oregon, Alaska, Montana and Alberta are exempt from sales tax on purchases of tangible personal property for use outside the state.^[42] Washington also has a Gross receipts tax called the Business and Occupations Tax (B&O).

[edit] West Virginia

West Virginia has a 6% state sales tax. Effective January 1, 2006, the sales tax on food was lowered to 5%, however, the reduced rate of tax does not apply to sales, purchases and uses by consumers of prepared food. Prescription drugs are not subject to sales tax. Credit is allowed for sales or use taxes paid to another state with respect to the purchase.

An individual who titles a motor vehicle with the West Virginia Division of Motor Vehicles must pay a $5.00 title fee and a 5 percent title privilege tax (rather than the 6 percent sales tax). For vehicles purchased new by West Virginia residents, the measure of this tax is the net sales price of the vehicle. For used vehicles, and for vehicles previously titled in other states, the tax is measured by the National Automobile Dealers Association book value of the vehicle at the time of registration. No credit is issued for any taxes paid to another state. Trailers, motorboats, all-terrain vehicles and snow mobiles are also subject to this tax. ^[43]

[edit] Wisconsin

Wisconsin has a 5.5% state sales tax, with most of the 72 counties charging an extra 0.5% "County Tax". Five counties (Milwaukee, Ozaukee, Racine, Washington, Waukesha) have a 0.1% tax that funds the building of Miller Park in Milwaukee. Brown County (Green Bay) has a 0.5% tax for the reconstruction of Lambeau Field. Prescriptions, most non-prepared food, (non-prepared) meat and dairy are exempt.^[44]

[edit] Wyoming

Wyoming has a 4% state sales tax, with counties adding an additional 0% to 2%, resulting in a maximum rate of 6%. In addition, resort district areas have the option to impose an additional 1% tax. Food for domestic home consumption is exempt from sales tax.

[edit] See also

[edit] Notes

[edit] References

State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, Tax Foundation
State Sales Tax Rates, Federation of Tax Administrators
State Sales Tax Rates along with Combined Average City and County Rates, Sales Tax Clearinghouse
Department of Revenue Webpages, Sales Tax Clearinghouse
Sales Tax Rates and Range of Local Rates, Sales Tax Institute

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