query: What is the sales tax rate in New York?

title: Sales taxes in the United States

text: 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 between 5.375% and 8.8625%. Numerous specific exemptions and deductions apply. The tax may possibly increase depending on the state growth. The state sales tax rate in New York 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

title: Sales taxes in the United States

text: option taxes include a "lodging" tax in Duluth (3%), Minneapolis (3%), and Rochester (4%), as well as served "food and beverage" tax in Duluth (2.25%). 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. 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

title: Harmonized sales tax

text: the PST. The HST was introduced to Prince Edward Island on 1 April 2013 which dropped the tax on goods to 14% from 15.5% and raised the tax on services from 5% (GST) to 14%. Harmonized sales tax The harmonized sales tax (HST) is a consumption tax in Canada. It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value added sales tax. The HST is in effect in five of the ten Canadian provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario

title: Sales taxes in the United States

text: price. The amount varies by county. In King and Snohomish counties, it is up to 1.78%. For example, selling a house for $500,000 will incur a tax of $8,900. 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 sales tax rate in Washington, or if an out-of-state seller does not collect Washington

title: Sales taxes in the United States

text: 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 Falcon, Colorado, 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

title: Sales taxes in the United States

text: issued in bad faith. Montana does not have a state sales tax but some municipalities which are big tourist destinations, such as Whitefish, Red Lodge, Big Sky, and West Yellowstone, have a sales tax (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. Nebraska 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

title: Sales taxes in the United States

text: 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 counties (not including the five counties which make up New York City: New York, Queens, Kings, Richmond, and Bronx counties) that have done so. Counties which have eliminated their local sales tax on clothing and footwear if the single item is priced under $110 are: Chautauqua, Chenango (outside

title: Sales taxes in the United States

text: the sales tax is 15.6%. The lowest combined state, county, and municipality sales tax rate in Washington is 7% in most of Klickitat and Skamania counties, while the highest combined sales tax in Washington is the 10.4% in some parts of Snohomish County. The highest sales tax in Washington is on liquor. The spirits sales tax is 20.5% of the value of the product purchased and a $3.7708 per liter spirits liter tax is assessed on spirits sold to consumers. April 1, 2008 saw tax increases in King County (+.001), Kittitas County (+.003), Mason County (+.001), and the city of

title: Harmonized sales tax

text: "blended sales tax" (renamed to "harmonized sales tax") which would combine the 7% federal GST with the provincial sales taxes of those provinces; as part of this project, the PST portion of the new HST in these provinces dropped from 10% to 8%. The result was a 15% combined tax when the federal GST was added. The new tax for these provinces went into effect on 1 April 1997. The HST is collected by the Canada Revenue Agency, which then remits the appropriate amounts to the participating provinces. Subsequent studies have been equivocal as to the success of this implementation

title: Sales and use taxes in California

text: local tax rate cap. The 2.00 percent local tax rate cap is exceeded in any city with a combined sales tax rate in excess of 9.25% (7.25% statewide tax rate plus the 2.00% tax rate cap). As of October 1, 2018, "all" of Los Angeles County and 7 other California cities (Albany (Alameda County), El Cerrito (Contra Costa County), Greenfield (Monterey County), Hayward (Alameda County), Newark (Alameda County), San Leandro (Alameda County), and Union City (Alameda County)) have a combined sales tax rate in excess of the 2.00 percent local tax rate cap. The number of local sales taxes greatly

title: Sales taxes in the United States

text: tax on hotel rooms, car rentals, and food and beverage, which funds the Wisconsin Center Tax District. 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% sales tax rate. Wyoming has a 4% state sales tax, with counties adding up to an additional 3%, resulting in a maximum rate of 7%. In addition, resort district areas have the option to impose an additional 3% tax.

title: Sales and use taxes in California

text: sales taxes is that sales tax rates vary in California from 7.25% (in areas where no additional local sales taxes are levied) to 10.25%. For example, the city of Sacramento, the state capital, has a combined 8.25% sales tax rate, and Los Angeles, the largest city in California, has a combined 9.50% sales tax rate. The combined tax rate of all local sales taxes in any county is generally not allowed to exceed 2.00 percent. However, this is a statutory restriction and the California Legislature routinely allows local governments, through the adoption of separate legislation, to exceed the 2.00 percent

title: Sales taxes in the United States

text: sales tax rates by state. Notes: Alabama has a state general sales tax of 4%, plus any additional local city and county taxes. , the highest total general sales tax rate in Alabama is in the portions of Arab that are in Cullman County, which total to 13.5%. Alabama is one of several states that do not exempt food from state taxes. City Tax Rates There is no state sales tax in Alaska; however, local governments – which include boroughs, the Alaska equivalent of counties, and municipalities – may levy up to 7.5 percent. As of January 2009, 108 of

title: Sales taxes in the United States

text: 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. Georgia has had a 4% state sales tax rate since April 1, 1989, when it was raised from 3%. Services (including postage but not shipping) and prescription drugs are not taxed at all, while over-the-counter drugs, drugstore medical devices, and other basic needs are fully taxed. Since the 1990s, groceries (packaged foods not intended for on-premises consumption) are exempt from the state sales tax, but still subject to the local sales tax rate.

title: Sales taxes in the United States

text: top of the PA sales tax rate that totals 7%. Philadelphia County has a local sales tax of 2% on top of the PA sales tax rate that totals 8%, which became effective October 8, 2009. Food, most clothing, and footwear are among the items most frequently exempted. However, taxed food items include soft drinks and powdered mixes, sports drinks, hot beverages, hot prepared foods, sandwiches, and salad bar meals, unless these items are purchased with food stamps. Additionally, catering and delivery fees are taxed if the food itself is taxed. Additional exemptions include internet service, newspapers, textbooks, disposable diapers,

title: Sales taxes in the United States

text: the legislation. Indiana 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 1983-2002. It was 6 percent from 2002-2008. The rate 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

title: Sales taxes in the United States

text: third phase of Sound Transit light rail expansion. West Virginia has the distinction of being the first US state to enact a sales tax. It currently is at 6%. In January 2006, the sales tax on food was lowered to 5%, then to 4% in July 2007; to 3% a year later; to 2% in January 2012; to 1% in July 2012; and has been extinct since July 2013. 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

title: Sales taxes in the United States

text: and 2%). These additional taxes increase the total general sales tax rates to 7.5% in Fargo, Valley City and Pembina; 7.25% in Grafton; 7.5% in Minot; 6.75% in Grand Forks; 6.5% in West Fargo, Dickinson, and Williston; and 6.0% in Bismarck and Mandan. Ohio 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%. Cuyahoga County has the highest statewide sales tax rate (8%). Tax increments may not be less

title: Tax rate

text: from $1 to $10,000, the 20% rate applies to income from $10,001 to $20,000, and the 30% rate applies to all income above $20,000. Under this system, someone earning $25,000 would pay $1,000 for the first $10,000 of income (10%); $2,000 for the second $10,000 of income (20%); and $1,500 for the last $5,000 of income (30%). In total, they would pay $4,500, or an 18% average tax rate. A marginal tax rate is the tax rate an individual would pay on one additional dollar of income. Thus, the marginal tax rate is the tax percentage on the last dollar

title: Sales taxes in the United States

text: 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 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. Commerce ClearingHouse credits Mississippi with the first sales tax, in

title: Sales taxes in the United States

text: however, soda and sports drinks are subject to the sales tax.) A 10% tax is 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. 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

title: Sales taxes in the United States

text: state's home rule 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 New York State Legislature, and this approval must be repeated every two years. As of 2017, all but Warren, Washington and Westchester counties in New York charge a higher sales tax rate than the 3% default rate. The combined sales tax in Utica, for example, is 8.75%. In New York City, total sales tax is 8.875%, which includes 0.375% charged in the Metropolitan Commuter Transportation District (MCTD). On

title: Streamlined Sales Tax Project

text: to submit multiple tax returns for each state in which they are conducting business. Uniform tax base This would require each state to make their jurisdictions use the same tax base, meaning the same goods and services would be taxed or exempt the same way within each state. Each state would retain the choice of whether an item is taxable and at what rate. Simplified tax rates This would require the same tax rates be applied across a state's tax jurisdictions. There can be an exception rate for food and drugs. Uniform sales sourcing rules For in-state sales, the seller

title: Local option sales tax

text: Local option sales tax In the United States, a local option sales tax (often abbreviated "LOST") is a special-purpose tax implemented and levied at the city or county level. A local option sales tax is often used as a means of raising funds for specific local or area projects, such as improving area streets and roads, or refurbishing a community's downtown area. LOSTs are always appended onto a state's base sales tax rate, most commonly at a rate of 1%. For example, in Iowa, the base sales tax rate is 6% statewide, or six cents per dollar. If a city

title: Tax rate

text: Tax rate In a tax system, the tax rate is the ratio (usually expressed as a percentage) at which a business or person is taxed. There are several methods used to present a tax rate: statutory, average, marginal, and effective. These rates can also be presented using different definitions applied to a tax base: inclusive and exclusive. A statutory tax rate is the legally imposed rate. An income tax could have multiple statutory rates for different income levels, where a sales tax may have a flat statutory rate. The statutory tax rate is expressed as a percentage and will always

title: Sales tax

text: of developed nations within the OECD and found that sales taxes are one of the least harmful taxes for growth. Because the rate of a sales tax does not change based on a person's income or wealth, sales taxes are generally considered regressive. However, it has been suggested that any regressive effect of a sales tax could be mitigated, e.g., by excluding rent, or by exempting "necessary" items, such as food, clothing and medicines. Investopedia defines a regressive tax as "[a] tax that takes a larger percentage from low-income people than from high-income people. A regressive tax is generally a

title: Sales tax

text: Montana, New Hampshire, and Oregon. The 2010 health care reform law imposed a 10 percent federal sales tax on indoor tanning services, effective July 1, 2010. Unlike previous federal excise taxes, this tax is collected directly from the consumer by the seller and based on the sale price rather than a quantity. However, the new tax is "selective" rather than general, applying only to a specific service. In Canada Canada uses a value-added federal Goods and Services Tax (GST) with a rate of 5 percent, effective since January 1, 2008. Every province in Canada except Alberta has either a Provincial

title: Sales tax token

text: for the indigent and the unemployed were amplified. Georgia's early adoption of a sales tax in 1929 was followed by a wave of sales tax adoptions, spurred on by the deep financial crisis. The year 1933 saw the adoption of sales taxes in no fewer than 11 additional states, including such population centers as New York, Illinois, California, and Michigan. The sales tax would be enshrined as a cornerstone of American state government finance from that date forward. The twelve states that issued these sales tax tokens were Alabama, Arizona, Colorado, Illinois, Kansas, Louisiana, Mississippi, Missouri, New Mexico, Oklahoma, Utah,

title: Sales taxes in the United States

text: in that county and 0.1% for new stadium for Las Vegas Raiders. In Washoe County (which includes Reno), the sales tax rate is 7.725%, 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. For travelers to Las Vegas, note that the lodging tax rate in unincorporated Clark County, which includes the Las Vegas Strip, is 12%. Within the boundaries of the cities of Las Vegas and Henderson, the lodging tax rate is 13%. Sales tax in New Hampshire is limited

title: Sales taxes in the United States

text: to local governments the authority to impose additional general or selective sales taxes. Since January 2017, 5 states (Alaska, Delaware, Montana, New Hampshire and Oregon) do not levy a statewide sales tax, while California has the highest state sales tax with a base rate of 7.25%. (The territory of Puerto Rico has a higher 10.5% value added tax since April 2016). In some states such as California, counties and cities impose additional sales taxes, and total sales taxes can be over 11%. Sales tax is calculated by multiplying the purchase price by the applicable tax rate. Tax rates vary widely

title: Streamlined Sales Tax Project

text: would be expected to collect the tax rate for the vendor location. This is defined as "origin" sourcing. For sales into a state from a remote seller, the vendor would collect the applicable statewide rate for the destination state. This is defined as "destination" sourcing. As of February 2017, there are 23 participating states in addition to Washington, D.C. Full member states are states that are "in compliance with the Streamlined Sales and Use Tax Agreement through its laws, rules, regulations, and policies". The full member states are Arkansas, Georgia, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, Nevada, New Jersey,

title: Tax rate

text: left with $80 in after-tax money. Some tax laws impose taxes on a tax base equal to the pre-tax portion of a good's price. Unlike the income tax example above, these taxes do not include actual taxes owed as part of the base. A good priced at $80 with a 25% exclusive sales tax rate yields $20 in taxes owed. Since the sales tax is added "on the top", the individual pays $20 of tax on $80 of pre-tax goods for a total cost of $100. In either case, the tax base of $100 can be treated as two parts—$80

title: Sales taxes in the United States

text: the State of Ohio. Ohio also has a gross receipts tax called the Commercial Activity Tax (CAT) that is applicable only to businesses but shares some similarities to a sales tax. "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. Oklahoma 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

title: Sales taxes in the United States

text: and some on the city levels, Baton Rouge 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 11% (0.7% for Parish Council, 3% for School Board, 1% to 1.3% for City/Town). New Orleans (coterminous with Orleans Parish) collects the maximum 5% tax rate for a total of 10% on general purpose items. For food and drugs the tax rate is 4.5%, for a total of 9.5%. Louisiana bids out sales tax audits to private companies, with many being

title: New York State Office of Tax Enforcement

text: tobacco. PATB also investigates other related taxes subject to evasion by regulated industries. These taxes include the petroleum business tax, highway use tax, and the sales and use tax on sales of regulated commodities. In addition, PATB is responsible for enforcement of the Cigarette Marketing Standards Act. SIU focuses its efforts on non-compliance with personal income tax, sales tax, withholding tax and corporate tax. Five officers of the New York State Office of Tax Enforcement have died in the line of duty, all of these deaths were due to the attacks of September 11, 2001. New York State Office of

title: Sales taxes in the United States

text: for a total rate of 9.15%. As of May 2014, the highest combined rate of sales tax is located in Junction City where there is a community improvement district called Goodies Plaza. That rate is 11.15%. Kentucky 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. Louisiana has a 5% state sales tax as of 1 April 2016. The state sales tax is not charged on unprepared food. There are also taxes on the parish (county) level

title: Sales taxes in the United States

text: 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. 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

title: Sales taxes in the United States

text: sales tax of 4.70% 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 5.95 – 8.35%. Utah has a 16.350% 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%. Vermont has a 6% general sales tax. Groceries, clothing, prescription and non-prescription drugs are exempt. Hotel and meeting room rentals are subject

title: Sales taxes in the United States

text: registered retailers are authorized to collect the Use Tax from their customers and use it to offset their 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

title: Sales tax

text: a rate of two percent in 399 BC. At that period of time, Athens did not rely on government agencies to collect its taxes; the responsibility was delegated to the highest bidder, a practice known as tax farming. The Roman emperor Augustus collected funds for his military aerarium in AD 6 with a one percent general sales tax, known as the "centesima rerum venalium" (hundredth of the value of everything sold). The Roman sales tax was later reduced to a half percent ("ducentesima") by Tiberius, then abolished completely by Caligula. Although the United States government has never used a general

title: Tax rate

text: schemes, with incremental increases in income taxed in progressively higher tax brackets. In economics, one theory is that marginal tax rates will impact the incentive of increased income, meaning that higher marginal tax rates cause individuals to have less incentive to earn more. This is the basis of the Laffer curve theory, which theorizes that population-wide taxable income decreases as a function of the marginal tax rate, making net governmental tax revenues decrease beyond a certain taxation point. With a flat tax, by comparison, all income is taxed at the same percentage, regardless of amount. An example is a sales

title: Sales Tax Management Services

text: requires in-house IT support, as well as creating a constant update cost that is seldom insignificant. The emerging STMS systems also compile transaction data, automatically remit payments and – to varying degrees – can prepare and send sales tax compliance reports required by customers’ taxing jurisdictions. STMS advocates note that these new services automate – and reduce the manpower needs and costs – for all the core elements related to sales tax compliance: rate determination, collection, reporting, filing and remittance. This service technology was originally designed for smaller businesses, offering an alternative to the software-based solution that has been primarily

title: Local option sales tax

text: or county in Iowa were to implement a local option sales tax, this would result in a 7% sales tax rate, or seven cents per dollar. Since a LOST is implemented at city or county level, they apply only within the city or county in which it was implemented. Using the Iowa example, this means that any neighboring cities or counties would remain at 6% sales tax, unless they implement their own LOST. A LOST most often (if not always) requires a passing vote by the general public before they can be implemented. Once implemented, a LOST is often levied

title: Puerto Rico Sales and Use Tax

text: the Governor of the Island. Government offices were shut down until the Assembly approved the law 117 which included the first sales tax of that possession of the United States. On July 1, 2006, the first Commonwealth-wide sales tax was approved with a 5.5% rate at state level and an optional 1.5% rate at municipal level. The adoption of the municipal tax was mixed. The tax went into effect on November 15, 2006. Since the tax reform of July 2007, the tax is applied in all 78 municipalities of the island and at Commonwealth level. The tax rates are 6%

title: Sales tax

text: Sales Tax (PST) or the Harmonized Sales Tax (HST), which is a single, blended combination of the GST and PST. Businesses can reduce the impact of sales tax for themselves and their customers by planning for the tax consequences of all activities. Sales tax avoidance often includes the following: In the United States, online retailers without physical presence in a given state may ship goods to customers there without collecting that state's sales tax because as of 2011, there is no federal sales tax. Amazon.com has been criticized for not collecting sales tax and has intentionally disaffiliated itself from businesses

title: Harmonized sales tax

text: Harmonized sales tax The harmonized sales tax (HST) is a consumption tax in Canada. It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value added sales tax. The HST is in effect in five of the ten Canadian provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island. The HST is collected by the Canada Revenue Agency (CRA), which remits the appropriate amounts to the participating provinces. The HST may differ across these five provinces, as each province will

title: Sales taxes in the United States

text: Fuel Transportation Infrastructure Assessment fee is also added to the gas tax rate. 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 tax paid by bottlers or wholesalers. Virginia has a sales tax rate of 5.30% (4.3% state tax and 1% local tax). An additional 0.7% state tax is applied in the Northern Virginia region (Cities

title: Sales taxes in the United States

text: tax). 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 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). Lodging rates are subject to a 6% rate at the

title: Sales tax

text: that only the U.S. Congress has the authority to enact interstate taxes. A tax imposed on the sale of goods is depicted on the walls of ancient Egyptian tombs, which have been dated as far back as 2000 BC. These paintings describe the collection of tax for specific commodities, such as cooking oil. Sales tax amounts, measured in drachmas at a rate of one percent, were recorded in a separate column of a record prepared for the auction of 16 slaves in Piraeus, Greece in 415 BC. Nearby Athens collected duties on the import and export of commodities, recorded at

title: Sales tax

text: in certain states to continue doing so legally. Sales tax A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allows the seller to collect funds for the tax from the consumer at the point of purchase. When a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a use tax. Often laws provide for the exemption of certain goods or services from sales and use tax. Conventional or retail sales tax is levied on the sale of a

title: Sales tax

text: Sales tax A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allows the seller to collect funds for the tax from the consumer at the point of purchase. When a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a use tax. Often laws provide for the exemption of certain goods or services from sales and use tax. Conventional or retail sales tax is levied on the sale of a good to its final end user and is

title: Sales taxes in the United States

text: Certain items are exempt from tax, notably most clothing, footwear, and food. However, there are exceptions to this statewide rate. In Urban Enterprise Zones, UEZ-impacted business districts, and in both Salem County and Cumberland County, 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 Atlantic City and Cape May County. The highest sales tax in the state is in Atlantic City at 12.875% (although certain items are exempt from the additional tax). A full list of Urban Enterprise Zones is

title: Sales and use taxes in California

text: areas of the county and all cities within the county except those cities where voters previously approved local city sales tax increases which have higher combined sales tax rates. The 0.25% sales tax increase is currently not collected in six cities within Los Angeles County where the aggregate sales tax rate is not 0.25 percent or more below the legal local tax rate cap. Those six cities, which have a combined sales tax rate of 10.25%, are Compton, Long Beach, Lynwood, Pico Rivera, Santa Monica, and South Gate. However, if a sales tax rate for any of the cities expires

title: Sales taxes in the United States

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

title: Sales taxes in the United States

text: sales taxes on groceries remained unchanged. California, 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%. Sales and use taxes are collected by the California State Board of Equalization, which is the only publicly elected tax commission in the United States. Income and franchise taxes are collected separately by the California Franchise Tax Board. In general, sales tax is required on

title: Harmonized sales tax

text: as they recover sales taxes they have to pay on goods and services they purchase and will lower their administrative costs. Additionally, only 10% of the public agree that the move will help to create more jobs. A study by Jack Mintz of the University of Calgary School of Public Policy found that the HST and a drop in the corporate tax rate will create almost 600,000 new jobs over the next ten years. The introduction of HST in British Columbia was extremely unpopular, due to its perception as a "tax hike" and the fact that Premier Gordon Campbell had

title: Sales taxes in the United States

text: There is no local sales tax in Michigan. There is now a Michigan sales tax on the total amount of online orders, meaning that shipping charges are now taxed. Food, periodicals, and prescription drugs are not taxed. Food served in restaurants and other 'prepared food' is taxed at the general sales tax rate. Michigan Ballot Proposal 2015-1, failed by 80% of people saying "No" in the May 5th elections. The proposal would have raised the sales and use taxes to 7%. Minnesota currently has a 6.875% statewide sales tax. The statewide portion consists of two parts: a 6.5% sales tax

title: Massachusetts Sales Tax Relief Act

text: be on the ballot as Question 3. Massachusetts Sales Tax Relief Act Massachusetts Question 3, filed under the name, the 3% Sales Tax Relief Act, appears on the November 2, 2010 ballot in the state of Massachusetts as an initiative. The measure, if enacted by voters, would reduce the state sales tax rate from 6.25 to 3 percent. The measure is being sponsored by the Alliance to Roll Back Taxes headed by Carla Howell. The measure would be enacted into a law 30 days after the election if approved by voters. The ballot title of the measure reads: Do you

title: Massachusetts Sales Tax Relief Act

text: Massachusetts Sales Tax Relief Act Massachusetts Question 3, filed under the name, the 3% Sales Tax Relief Act, appears on the November 2, 2010 ballot in the state of Massachusetts as an initiative. The measure, if enacted by voters, would reduce the state sales tax rate from 6.25 to 3 percent. The measure is being sponsored by the Alliance to Roll Back Taxes headed by Carla Howell. The measure would be enacted into a law 30 days after the election if approved by voters. The ballot title of the measure reads: Do you approve of a law summarized below, on

title: Tax rate

text: be higher than the effective tax rate. An average tax rate is the ratio of the total amount of taxes paid to the total tax base (taxable income or spending), expressed as a percentage. In a proportional tax, the tax rate is fixed and the average tax rate equals this tax rate. In case of tax brackets, commonly used for progressive taxes, the average tax rate increases as taxable income increases through tax brackets, asymptoting to the top tax rate. For example, consider a system with three tax brackets, 10%, 20%, and 30%, where the 10% rate applies to income

title: 2011 British Columbia sales tax referendum

text: the HST rate to 11% in 2012 and 10% in 2014. The yes side passed with 54.73%. 2011 British Columbia sales tax referendum A referendum on sales tax was held by postal ballot in British Columbia from June 13 to August 5, 2011, though Canada Post workers were locked out until June 27. Voters were asked whether the Harmonized Sales Tax should be retained or split back to the original Provincial Sales Tax (PST) and Goods & Services Tax (GST). If the majority of voters voted "Yes" to extinguish the HST, 7% PST would be reinstated and the combined tax

text: 2011 British Columbia sales tax referendum A referendum on sales tax was held by postal ballot in British Columbia from June 13 to August 5, 2011, though Canada Post workers were locked out until June 27. Voters were asked whether the Harmonized Sales Tax should be retained or split back to the original Provincial Sales Tax (PST) and Goods & Services Tax (GST). If the majority of voters voted "Yes" to extinguish the HST, 7% PST would be reinstated and the combined tax rate would remain at 12%. If the majority of voters voted "No", the BC government would reduce

title: Sales taxes in the United States

text: to a 9% tax on prepared meals, 9% on hotel and similar room rental for less than 185 days, 9% on motor vehicle rentals, and 7% on telecommunications services. 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. New Hampshire also imposes excise taxes on gasoline at $0.196 per gallon, cigarettes at $1.78 per pack, beer at $0.30 per gallon, and electricity at $0.00055 per kilowatt-hour. The state of New Jersey's sales and use tax rate is 6.625% effective January 1, 2018.

title: Tax rate

text: of after-tax spending money and $20 of taxes owed. A 25% exclusive tax rate approximates a 20% inclusive tax rate after adjustment. By including taxes owed in the tax base, an exclusive tax rate can be directly compared to an inclusive tax rate. Tax rate In a tax system, the tax rate is the ratio (usually expressed as a percentage) at which a business or person is taxed. There are several methods used to present a tax rate: statutory, average, marginal, and effective. These rates can also be presented using different definitions applied to a tax base: inclusive and exclusive.

title: Sales taxes in the United States

text: the city of Norwich), Columbia, Delaware, Greene, Hamilton, Madison (outside the city of Oneida), Tioga, and Wayne. The Cities of Binghamton, Gloversville, New York City, Olean, and Sherrill do not collect a local sales tax. New York State also exempts college textbooks from sales tax. 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 that any online retailer that

title: Sales taxes in the United States

text: 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, Anchorage and Fairbanks, do not charge a local sales tax. The state capital, Juneau, has a 5 percent sales tax rate. Arizona has a transaction privilege tax (TPT) that differs from a true sales tax in that it is a gross receipts tax, a tax levied on the gross receipts of the vendor and not a liability of the consumer. (As explained in Arizona Administrative Code rule R15-5-2202, vendors are permitted to

title: Sales taxes in the United States

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

title: Australian corporate tax rate

text: Australian corporate tax rate The Australian company tax rate has varied over time. It has been a flat rate and reached its peak of 49%. Before 1987, Australia had the classical dividend taxation system, whereby a company's profit would be taxed at the company tax rate and a shareholder would be taxed on a dividend received, giving raise to what is described as double taxation. In 1987, the Australian dividend imputation system was introduced to stop the double taxation, and to create a "level playing field". The company tax rate was reduced to 39% in 1988 and 33% in 1993,

title: Sales taxes in the United States

text: 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 sales tax holiday 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. North Dakota has a 5% state sales tax for general sales, but varies depending on the category (5%, 7%, 3%

title: Sales taxes in the United States

text: consumed in the restaurant or purchased to go. 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 Marion County, the sales tax for restaurants is 9%. There is an additional 2% tax on restaurant sales in Marion County to pay for Lucas Oil Stadium and expansion of the Indiana Convention Center. Iowa has a 6% state sales tax and an optional local sales tax of 1% imposed by most cities and unincorporated portions of

title: 10p tax rate

text: Brown said of its introduction: "The 10p rate is very important because it's a signal about the importance we attach about getting people into work and it's of most importance to the low paid. This is not about gimmicks; this is about tax reform that encourages work and families, on the families side it is replacing what was an anomalous married couples' allowance and replace it with a child tax credit." At the time of its introduction in 1999, the reduced tax rate of 10% applied to incomes between £4,335 and £5,835 and was the only income tax paid by

title: Tax rate

text: basis. For direct rate comparisons between exclusive and inclusive taxes, one rate must be manipulated to look like the other. When a tax system imposes taxes primarily on income, the tax base is a household's pre-tax income. The appropriate income tax rate is applied to the tax base to calculate taxes owed. Under this formula, taxes to be paid are included in the base on which the tax rate is imposed. If an individual's gross income is $100 and income tax rate is 20%, taxes owed equals $20. The income tax is taken "off the top", so the individual is

title: Sales taxes in the United States

text: sales tax of 10.5%. In Charleston, the tax rate equals 10.5% with state tax, county tax, local option tax, and the hospitality tax. The City of Myrtle Beach states that mixed liquor drinks can have taxes added as high as 16.5%. 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 November 1, 2007. There is

title: Sales taxes in the United States

text: merchandise sales taxes in excess of 10%. The state sales tax rate on certain foods is 1.225%. 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 subdivisions. The Supreme Court of Missouri 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

title: Puerto Rico Sales and Use Tax

text: 2006 Contributive Justice Law, establishing a tax with a 5.5% rate at state level and an optional 1.5% rate at municipal level. The tax went into effect on November 15, 2006. The tax is better known as the "Sales and Use Tax"' ("Impuesto sobre Ventas y Uso"), often referred to by its Spanish acronym "IVU". The law amended Article B of the Code and created sub-article BB. On July 29, 2007, the government approved Law Number 80, making the tax mandatory for all municipalities of the island. Also the tax rates changed to 6% at the state level and 1%

title: Sales tax

text: effort to reduce the burden of compliance with the tax laws of multiple jurisdictions, the Streamlined Sales Tax Project was organized in March 2000. Cooperative efforts in this project by 44 state governments and the District of Columbia eventually produced the Streamlined Sales and Use Tax Agreement in 2010. This agreement establishes standards necessary for simplified and uniform sales tax laws. As of December 2010, 24 states had passed legislation conforming with the agreement. Whether the Streamlined Sales Tax can actually be applied to remote sales ultimately depends upon Congressional support, because the 1992 Quill v. North Dakota decision determined

title: Sales taxes in the United States

text: 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 jurisdictions require that returns be filed monthly, though sellers with small amounts of tax due may be allowed to file less frequently. 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 local sales taxes, but

title: Sales and use taxes in California

text: increased following the passage of SB 566 in 2003. SB 566 legally authorized all California cities to levy additional local sales taxes. SB 566 also increased the maximum combined local sales tax rate (local sales tax rate cap) that can be levied by local governments from 1.50% to the current 2.00%. As of April 1, 2017, 176 cities and 32 counties have approved local sales tax increases. Not only has the number of local city sales tax increases exploded since the passage of SB 566, but the magnitude of the sales tax increases (as measured by the sales tax rate

title: Sales tax

text: tax in 1936. The federal government's per-gallon tax of gasoline (beginning at .01 cent per gallon in 1932) and per-package tax of cigarettes ($1.01 per package since 2009) are the most well-known current sales taxes administered by the federal government. Twenty-two other states began imposing general sales taxes later in the 1930s, followed by six in the 1940s and five in the 1950s. Kentucky re-enacted its sales tax law in 1960. Eleven more states enacted sales tax laws during the 1960s, with Vermont as the last in 1969. Only five states currently do not have general sales taxes: Alaska, Delaware,

title: Sales taxes in the United States

text: tax rates per counties are available on the web. Omaha also has a 2.5% tax on prepared food and drink. Nevada'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 8.25% in Clark County. Clark County, which includes Las Vegas, imposes 5 separate county option taxes in addition to the statewide rate – 0.5% for mass transit, 0.25% each for flood control and to fund the Southern Nevada Water Authority, 0.3% for the addition of police officers

title: Sales tax

text: tax that is applied uniformly. This means that it hits lower-income individuals harder". Higher sales taxes have been shown to have many different effects on local economies. With higher taxes, more consumers are starting to reconsider where they shop, according to a study conducted in Minnesota and Wisconsin, where the sales tax was raised on cigarettes. Effects of higher sales tax were not shown immediately in sales, but about six months after the taxes were raised. High sales taxes can be used to relieve property taxes but only when property taxes are lowered subsequently. Studies that have shown this correlation

title: Sales taxes in the United States

text: with the sale of nontaxable services. Delaware 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 activity. District of Columbia, has a sales tax rate of 5.75% as of October 1, 2013. 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;

title: Sales tax

text: were conducted in Georgia by cities raising sales tax and lowering property taxes. To combat sales loss, a city must be able to import consumers to buy goods locally. If local sales taxes are too high, consumers will travel to other areas to purchase goods. In the United States, every state with a sales tax law has a use tax component in that law applying to purchases from out-of-state mail order, catalog and e-commerce vendors, a category also known as "remote sales". As e-commerce sales have grown in recent years, noncompliance with use tax has had a growing impact on

title: Sales tax

text: sales tax, an excise tax on whiskey enacted in 1791 was one of its first fund raising efforts. The unpopularity of this tax with farmers on the western frontier led to the Whiskey Rebellion in 1794. Federal and state sales taxes in the United States remained selective, rather than general, through the 19th century. However, excise taxes were applied to so many specific commodities during the Civil War that they functioned collectively as a general sales tax. The first broad-based, general sales taxes in the United States were enacted by Kentucky and Mississippi in 1930, although Kentucky repealed its sales

title: Sales taxes in the United States

text: 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. Phoenix, the capital and largest city, has a 2% TPT rate. A law passed in July 2011 created a requirement that Arizona residents declare how much use tax they owe on purchases made from out-of-state online retailers and catalogs. 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

title: Sales taxes in the United States

text: most counties, bringing the total up to a maximum of 7%. There is no tax on most unprepared food. The Iowa Department of Revenue provides information about local option sales taxes, including sales tax rate lookup. Iowa also has sales tax on services when rendered, furnished, or performed. Kansas has a 6.5% state sales tax as of July 1, 2015. More than 900 jurisdictions within the state (cities, counties, and special districts) may impose additional taxes. For example, in the capital city of Topeka, retailers must collect 6.5% for the state, 1.15% for Shawnee County, and 1.5% for the city,

title: Sales taxes in the United States

text: 8.5%. Oregon has no statewide sales tax, although local municipalities may impose sales taxes if they choose to do so, such as Ashland, which imposes a 5% prepared food tax. 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 and spirits. Many localities also collect additional lodging taxes. Pennsylvania has a 6% sales tax rate. Allegheny County has local sales tax of 1% on

title: Sales taxes in the United States

text: an excise of $0.08 per gallon. Puerto Rico has a 10.5% 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, most municipalities have a city sales tax of 1% for a total of 11.5%. Some items that are exempt from commonwealth sales tax, specifically unprocessed foods, are subject to the city sales tax in the municipalities. Rhode Island 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

title: Sales taxes in the United States

text: Union Gap (+.002). On July 1, 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 online retailers that have voluntarily agreed to start collecting the sales tax in return for not being sued for back taxes. 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

title: Sales taxes in the United States

text: by jurisdiction and range from less than 1% to over 10%. Sales tax is collected by the seller at the time of sale. Use tax is self assessed by a buyer who has not paid sales tax on a taxable purchase. Unlike the value added tax, a sales tax is imposed only at the retail 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. The definition of retail sales and what goods and services are taxable vary among the states. Nearly all

title: Tax rate

text: measures of income, with little consistency in definition. Investors usually modify a statutory marginal tax rate to create the effective tax rate appropriate for their decision. For example: If capital gains are only taxed when realized by a sale, the effective tax rate is the yearly rate that would have applied to the average yearly gain so that the resulting after-tax profit is the same as when all taxed at statutory rates on sale. It will be lower than the statutory rate because unrealized profits are reinvested without tax. For example: When dividends are both taxed as income, and also

title: Sales taxes in the United States

text: 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. The Texas state sales and use tax rate is 6.25% since 1990, but local taxing jurisdictions (cities, counties, special purpose districts, and transit authorities, but specifically not including school districts) may also impose sales and use taxes up to 2% for a total of 8.25%. The main items exempt from sales tax include medicines (prescription and over-the-counter), food and food seeds (but prepared food, such as from a restaurant, is subject to sales

title: Sales taxes in the United States

text: available on the State of New Jersey web site. 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. New Jersey does not charge sales tax on gasoline, but gasoline is subject to a $0.375/gallon excise tax. Cigarettes are subject to a $2.70/pack excise tax, in addition to sales tax. New Mexico imposes a gross receipts tax of 5% on most retail sales or

title: Sales taxes in the United States

text: 2012, 13.725%, was found in Tuba City. Arkansas has a state sales tax of 6.50%. City taxes range from an additional 0.25% to 3.5% and county taxes range from 0% to an additional 3.25%. Including city and county taxes, the highest sales tax rate is 11.625% in the portions of Mansfield that are in Scott County. Effective July 1, 2011, Arkansas' state sales tax on unprepared food (groceries) was reduced to 1.5% from 2%. Sales taxes on groceries had previously been reduced to 2% from 3% on July 1, 2009 and to 3% from 6% on July 1, 2007. Local

title: Tax rate

text: generate a tax credit in the UK and Canadian system, the effective tax rate is the net effect of both - the net tax divided by the actual dividend's value. For example: When contributions are made to Tax Deferred Accounts the reduced tax base will result in reduced taxes calculated at the statutory marginal rate. But the reduction in the tax base may also affect qualification for other government benefits. The difference in those benefits is added to the numerator to increase the effective marginal rate due to the contribution. Tax rates can be presented differently due to differing definitions

title: Sales tax

text: state revenues. The Congressional Budget Office estimated that uncollected use taxes on remote sales in 2003 could be as high as $20.4 billion. Uncollected use tax on remote sales was projected to run as high as $54.8 billion for 2011. Enforcement of the tax on remote sales, however, is difficult. Unless the vendor has a physical location, or "nexus", within a state, the vendor cannot be required to collect tax for that state. This limitation was defined as part of the Dormant Commerce Clause by the Supreme Court in the 1967 decision on National Bellas Hess v. Illinois. An attempt

title: Tax holiday

text: growth in selected industries. A tax holiday may be granted to particular activities, in particular to develop a given area of business, or to particular taxpayers. Researchers found that on sales tax holidays, households increase the quantities of clothing and shoes bought by over 49% and 45%, respectively, relative to what they buy on average. In New York, a statewide sales tax holiday was first enacted by the New York legislature in 1996, enabling the first tax-free week in January 1997. Local governments in New York were given the option of whether or not to participate; most declined. Since then,

title: Sales and use taxes in California

text: October 1, 2018, 16 California cities (all in Los Angeles County) have a combined sales tax rate of at least 10.00%: Effective January 1, 2017, the California statewide sales tax rate decreased by 0.25% as a result of the expiration of the temporary sales tax increase under Proposition 30 approved by California voters during the November 2012 election. However, many local sales tax measures were approved by voters during the November 2016 election, and those sales tax increases generally became operative on April 1, 2017. On July 1, 2017, the Los Angeles County transportation sales tax increase of 0.50% approved

title: Sales and use taxes in California

text: dated September 5, 1933, the "Los Angeles Times" criticized the 2.50% sales tax rate in stating that the "sales-tax rate should not have exceeded 1 per cent" and that the tax rate was "so high as to discourage business, which will make the tax less productive." Supplementary local sales taxes may be added by cities, counties, service authorities, and various special districts (such as the Bay Area Rapid Transit district). Local county sales taxes for transportation purposes are especially popular in California. Additional local sales taxes levied by counties and municipalities are formally called "District Taxes." The effect from local

title: Sales and use taxes in California

text: revenues today are higher than the year before Proposition 13 passed, even after adjusting for inflation and population growth. Sales and use taxes in California (state and local) are collected by the California Department of Tax and Fee Administration, whereas income and franchise taxes are collected by the Franchise Tax Board. The statewide base sales tax rate of 7.25% is allocated as follows: The statewide sales tax in California was first imposed on August 1, 1933, at the rate of 2.50% under the "Retail Sales Act of 1933." No local sales taxes were levied at that time. In an editorial