Newsgroups: misc.taxes

 Sales & Use Tax Statistics?  We Got Sales & Use Tax Statistics.....


                    (Please see notes at bottom)


                              Local
State        State tax rate   Taxes?              Comments
-----        --------------   ------  ----------------------------------
Alabama            4.0%        Yes    Many counties and cities impose a
                                      sales and use tax.  Highest rate
                                      is 9%.
 
Alaska             0.0%        Yes    Only counties and cities impose a
                                      sales and use tax.  Highest rate
                                      is 7%.  

Arizona            5.0%        Yes    Many counties and cities impose a 
                                      sales and use tax.  Highest rate 
                                      is 8.5%.

Arkansas           4.5%        Yes    Many counties and cities impose a
                                      sales and use tax.  Highest rate
                                      is 7.5%.

California         7.25%       Yes    Many counties impose district
                                      taxes.  Highest rate is 8.5%.

Colorado           3.0%        Yes    Many counties and cities impose
                                      a sales and use tax.  Highest 
                                      rate is 8%.

Connecticut        6.0%        No

Delaware           0.0%        No

D.C.               6.0%        No

Florida            6.0%        Yes    Many counties impose a sales and
                                      use tax.  Highest rate is 7%.

Georgia            4.0%        Yes    Most counties impose a sales and
                                      use tax.  Highest rate is 6%.

Hawaii             4.0%        No      

Idaho              5.0%        Yes    Local tax in Ketchum & Sun Valley 
                                      only.

Illinois           6.25%       Yes    Several counties and many cities 
                                      impose a sales and use tax.  
                                      Highest rate is 8.75%.

Indiana            5.0%        No    

Iowa               5.0%        Yes    Nine counties and many cities
                                      impose a sales and use tax.
                                      Highest rate is 6%.

Kansas             4.9%      Yes      Many counties and cities impose
                                      a sales and use tax.  Highest
                                      rate is 6.9%.

Kentucky           6.0%        No

Louisiana          4.0%        Yes    Most parishes and many cities
                                      impose a sales and use tax.
                                      Highest rate is 10% at New
                                      Orleans International Airport!

Maine              6.0%        No

Maryland           5.0%        No

Massachusetts      5.0%        No

Michigan           4.0%        No

Minnesota          6.0%        Yes    All counties plus five cities     
                                      impose a tax.  Highest rate is 7.5%.

Mississippi        7.0%        Yes    Only the City of Tupelo imposes a
                                      tax (rate is .25%).

Missouri           4.225%      Yes    State use tax rate is 5.725%.  All
                                      counties and many cities impose a tax.
                                      Highest rate is 7.225%.

Montana            0.0%        No

Nebraska           5.0%        Yes    About 50 cities impose a sales and
                                      use tax.  Highest rate is 6.5%.

Nevada             4.25%       Yes    All counties impose a sales and 
                                      use tax.  Highest rate is 7%.

New Hampshire      0.0%        No

New Jersey         6.0%        No

New Mexico         5.0%        Yes    All counties and many cities
                                      a sales and use tax.  Highest
                                      rate is 6.875%.

New York           4.0%        Yes    Many counties and cities impose
                                      a sales and use tax.  Highest
                                      rate is 8.50%

North Carolina     4.0%        Yes    All counties impose a 2% sales
                                      and use tax.  Rate everywhere is
                                      6%.

North Dakota       5.0%        Yes    Fifteen cities impose a sales and
                                      use tax.  Highest rate is 6%.

Ohio               5.0%        Yes    Most counties impose a sales and
                                      use tax.  Highest rate is 7%.

Oklahoma           4.5%        Yes    Many counties and cities impose
                                      a sales and use tax.  Highest
                                      rate is 9%.

Oregon             0.0%        No


Pennsylvania       6.0%        Yes    Philadelphia imposes a 1% tax.

Rhode Island       7.0%        No

South Carolina     5.0%        Yes    Many counties impose a 1% tax.

South Dakota       4.0%        Yes    Many cities impose a sales and
                                      use tax.  Highest rate is 6%.

Tennessee          6.0%        Yes    All counties and a few cities
                                      impose a sales and use tax.
                                      Highest rate is 8.75%.

Texas              6.25%       Yes    Many counties and cities impose
                                      a sales and use tax.  Highest
                                      rate is 8.25%.

Utah               5.0%        Yes    All counties and many cities
                                      impose a sales and use tax.
                                      Highest rate is 7.25%.

Vermont            5.0%        No

Virginia           3.5%        Yes    All counties impose a 1% sales
                                      and use tax.  Approx. 40 cities
                                      impose a 1% tax which overrides
                                      the county tax.  The tax rate
                                      is 4.5% in all locations.

Washington         6.5%        Yes    All counties and many cities
                                      impose a sales and use tax.
                                      City taxes override county
                                      taxes.  Highest rate is 8.2%.

West Virginia      6.0%        No

Wisconsin          5.0%        Yes    Approx. 1/3 of the counties impose
                                      a .5% sales and use tax.  Highest
                                      rate is 5.5%.

Wyoming            3.0%        Yes    Most counties impose a sales and
                                      use tax.  Highest rate is 5%.



Notes:

(1)  Tax rates are current as of 11-01-92.  Every effort was made to
     provide accurate informtion, <standard disclaimer on> but neither
     HP or myself guarantee any information in this posting.

(2)  "Highest rates" were derived from a quick scanning of tax rate
     directories.

(3)  Remember, there are many variables to consider when discussing
     how sales and use tax applies:

     a.  In some states, the local tax rate charged is that
         rate in effect where the property is delivered. In
         other states, the local tax rate charged is that
         rate in effect where the seller is located (regardless
         of where in the state the property is delivered).

     b.  In some states with city and county local taxes, the
         city tax will override the county tax (completely or
         partially).

     c.  Some cities and counties will impose a sales and use
         tax at different rates (sales tax rate is always higher).

     d.  Some cities and counties will impose a sales tax, but
         not a use tax.
     
     e.  Some cities and counties have a limit on how much tax
         will apply to a transaction (e.g., maximum tax on a single
         article is $50.00).

     g.  And of course, each state differs on what is subject to
         tax.  Some states have a special tax rate for certain
         types of transactions.






Bob Gallagher
Senior Tax Analyst
Hewlett-Packard Company
Corporate Tax Department
Sales & Use Tax Section

(415) 857-7311 voice
(415) 857-3962 FAX
robertg@hpcc01.hp.com   



    
         

Newsgroups: misc.taxes