query: What is the sales tax in Minnesota?

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: 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: 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 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: 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: 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: 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: 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 taxes in the United States

text: the Minneapolis-St. Paul metropolitan area for transit development. These counties are Hennepin, Ramsey, Anoka, Dakota, and Washington. A 0.15% sales tax is imposed in Hennepin County to finance the Minnesota Twins' new Target Field. Several cities impose their own citywide sales tax: Saint Paul (0.5%), Minneapolis (0.5%), Rochester (0.5%), and Duluth (1%). These additional taxes increase the total general sales tax rates to 7.875% in Duluth, 7.775% in Minneapolis, 7.625% in Saint Paul, and 7.375% in Rochester. In addition to general sales taxes, local units of government can, again with legislative approval, impose sales taxes on certain items. Current local

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 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 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 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: 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 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: 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: 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: Sales tax token

text: and Washington. In addition to the fractional cent tokens used elsewhere, a closely related system of state-issued paper sales tax stamps and punch cards was used in the state of Ohio. Sales tax tokens were generally regarded as a nuisance by consumers and were replaced in fairly short order by the bracket system of sales tax collection, which averaged out the tax on small sales. By the end of the 1930s token use was eliminated in most of the issuing states, with sales tax tokens lingering in Missouri until late in the 1940s. Tax tokens were issued in a variety

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: Sales Tax Management Services

text: Sales Tax Management Services Sales Tax Management Service (STMS) is a technology that efficiently and cost-effectively meets the sales tax compliance requirements of businesses. STMS helps businesses who become responsible for STMS is the generic term for automated sales tax solutions that are delivered on-demand via a web-based “software as a service” (SaaS) solution. STMS services automatically calculate taxes for individual sales transactions. An STMS system is fully automated, and as such, it works seamlessly within businesses’ accounting software. In the process of providing these services, STMS platforms first validate an address, ensuring that calculated sales tax rates produce invoices

title: Streamlined Sales Tax Project

text: Streamlined Sales Tax Project The Streamlined Sales Tax Project (SSTP), first organized in March 2000, is intended to simplify and modernize sales and use tax collection and administration in the United States. It arose in response to efforts by Congress to permanently prohibit states from collecting sales tax on online commerce. Because such a ban would have serious financial consequences for states, the SSTP began as an effort to try to minimize the many differences between the states' sales tax policies and practices. The SSTP was dissolved once the Streamlined Sales and Use Tax Agreement (SSUTA) became effective on October

title: Sales taxes in the United States

text: reduction of the food tax was similarly influenced. West Virginia adopted the definition of food found in the Streamlined Sales Tax Agreement in deciding what food is subject to preferential tax rates. Wisconsin has a 5% state sales tax, with all but 10 of 72 counties charging an extra 0.5% "County Tax". The state instituted a 0.1% sales tax in five counties (Milwaukee, Ozaukee, Racine, Washington, Waukesha), effective 1 January 1996, to cover the cost of building Miller Park in Milwaukee. The tax was originally scheduled to be retired in 2014; however, it is now not expected to collect enough

title: Local option sales tax

text: types of taxes, regardless of them both being forms of local option sales taxes, it is possible for a city or county to implement both simultaneously (Using the Iowa example, this would yield an 8% sales tax within that city or county). 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

title: Sales tax token

text: the Philippines, made use of a general sales tax for national finance. Excise tax — a transaction tax on the sale of specific items — was broadly used, however, and the idea of a general sales tax was neither unknown nor obscure to political decision-makers in the United States. Indeed, in 1921 there was a concerted effort to implement a 1% national sales tax in the USA by attaching it to the 1921 national revenue bill and 1922 legislation providing for a soldiers' bonus. Although the proposals for a national sales tax were defeated by an alliance of farmer and

title: Sales tax token

text: Sales tax token Sales tax tokens were fractional cent devices used to pay sales tax on very small purchases in many American states during the years of the Great Depression. Tax tokens were created as a means for consumers to avoid being "overcharged" by having to pay a full penny tax on purchases of 5 or 10 cents. Issued by private firms, by municipalities, and by twelve state governments, sales tax tokens were generally issued in multiples of 1 mill ( cent). Prior to the coming of World War I in the summer of 1914, only two countries, Mexico and

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 tax

text: the retailer is responsible for the payment of the tax; when a retailer adds this tax to the purchase price, the consumer is merely reimbursing the retailer by contractual agreement. When consumers purchase goods from out-of-state (in which case the seller owes no tax to California) the consumer is required to pay a "use tax" identical to the sales tax. Use tax is levied upon the "storage, use, or other consumption in this state of tangible personal property". Consumers are responsible for declaring these purchases in the same filing as their annual state income tax, but it is rare for

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 tax

text: in the world have sales taxes or value-added taxes at all or several of the national, state, county, or city government levels. Countries in Western Europe, especially in Scandinavia, have some of the world's highest valued-added taxes. Norway, Denmark and Sweden have higher VATs at 25%, Hungary has the highest at 27% although reduced rates are used in some cases, as for groceries, art, books and newspapers. In some jurisdictions of the United States, there are multiple levels of government which each impose a sales tax. For example, sales tax in Chicago (Cook County), IL is 10.25%, consisting of 6.25%

title: Streamlined Sales Tax Project

text: the loss of tax revenue -- at a time when government least can afford a leaky tax collection bucket -- the failure to require sales taxes on Internet purchases remains a significant disadvantage for traditional brick-and-mortar businesses on our main streets. And it also makes a regressive tax even more so, because only those with credit cards and Internet access can do business online." Streamlined Sales Tax Project The Streamlined Sales Tax Project (SSTP), first organized in March 2000, is intended to simplify and modernize sales and use tax collection and administration in the United States. It arose in response

title: Sales taxes in the United States

text: tax instead, but compliance is relatively low due to the difficulty of enforcement. The June 2018 decision "South Dakota v. Wayfair" reversed this interpretation of the Commerce Clause, allowing states to collect sales tax from out-of-state merchants when the consumer is in the state. Several state constitutions impose limitations on sales tax. These limitations restrict or prohibit the taxing of certain items, such as food. Sales tax rates and what is taxed vary by jurisdiction. The following table compares taxes on selected classes of goods in the states. Significant other differences apply. Following the table is abbreviated coverage of selected

title: Sales tax

text: charged every time that item is sold retail. Sales to businesses that later resell the goods are not charged the tax. A purchaser not an end user is usually issued a "resale certificate" by the taxing authority and required to provide the certificate (or its ID number) to a seller at the point of purchase, along with a statement that the item is for resale. The tax is otherwise charged on each item sold to purchasers without such a certificate and who are under the jurisdiction of the taxing authority. Other types of sales taxes, or similar taxes Most countries

title: Sales tax

text: them to do so. An exception is out-of-state purchase of automobiles. Then, use tax is collected by the state as part of registering the vehicle in California. The trend has been for conventional sales taxes to be replaced by more broadly based value-added taxes. Value -added taxes provide an estimated 20% of worldwide tax revenue and have been adopted by more than 140 countries. The United States is now one of the few countries to retain conventional sales taxes. Economists at the Organisation for Economic Co-operation and Development studied the effects of various types of taxes on the economic growth

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: Sales tax token

text: M&D" based upon the surnames of the authors and the so-called "M&D" numbering system of that book remains in common use by tax token specialist collectors. Additional types and varieties discovered after publication of this latter book, complete with "pseudo-M&D" numbers, have been described and illustrated in various issues of "ATTS Newsletter." Historical coverage in this latter book was supplemented in 2013 with the publication of Monte Dean's "Sales Tax Tokens and Scrip: Histories," a massive one million word tome reproducing nearly 3,600 newspaper articles and monograph excerpts. Sales tax token Sales tax tokens were fractional cent devices used to

title: Sales Tax Management Services

text: levels of cross-border sales – and the related sales tax liability. Because STMS platform technology is available, practical and, for SMBs, affordable, these businesses now have a cost-effective alternative to solutions once available only to the largest firms. Certified Public Accountants (CPAs) have noted that many firms – and especially SMB companies – are hard-pressed to provide staff for jurisdiction-by-jurisdiction sales tax calculations, as well as subsequent sales tax reporting and remitting. In many cases, these companies are too focused on growth in highly competitive markets to feel justified in allocating the resources needed to fully address jurisdiction-by-jurisdiction sales taxes.

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: Streamlined Sales Tax Project

text: the seller had received an audit notice. In an editorial published on 7 March 2011 the Hutchinson News of Kansas wrote, "Kansas has been wise to be among 24 states that are part of the Streamlined Sales and Use Tax Agreement. These states have made their sales tax rules and definitions uniform, creating an environment in which retailers can collect taxes on remote sales to these states. Computer software easily calculates sales tax for locations in these states." Moving on to the topic of how the current tax treatment of online sales affects traditional retailers the Hutchison News writes, "Besides

title: Sales Tax Management Services

text: The problems faced by all businesses in interstate commerce include accuracy, staying current with tax rates and rules, and eliminating the need for intensive staffing. The most significant endorsement of the STMS approach to sales tax compliance has come from the Streamlined Sales Tax Project, once known as SSTP but now widely referred to as SST. SST is a consortium of states that has been developing a centralized standardized system for sales and use tax collection across multiple states. The first service-provider, “STMS model” vendors SST has certified to help implement and manage its centralized collection and remittance system are

title: Sales tax

text: state, 1.25% city, 1.75% county and 1% regional transportation authority. Chicago also has the Metropolitan Pier and Exposition Authority tax on food and beverage of 1% (which means eating out is taxed at 11.25%). For Baton Rouge, Louisiana, the tax is 10%, which is 5% each of state & local. In Los Angeles it is 9%, which is 7.25% state, 1.5% county & 0.25% city. In California, sales taxes are made up of various state, county and city taxes. The state tax is "imposed upon all retailers" for the "privilege of selling tangible personal property at retail". Strictly speaking, only

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: Streamlined Sales Tax Project

text: of taxes on online sales and convince Congress and the courts to allow them to collect these taxes regularly. SSTP also strives to level the playing field so that local "brick-and-mortar" stores and remote sellers operate under the same rules. The Streamlined Sales and Use Tax Agreement (SSUTA) focuses on four major requirements for simplification of state and local tax codes: 1) state level administration, 2) uniform tax base, 3) simplified tax rates, and 4) uniform sales sourcing rules. State-level administration Under SSUTA, sales taxes will be remitted to a single state agency and business will no longer be required

title: Sales tax token

text: labor interests, the state of West Virginia implemented a 1% sales tax of its own in that same year, using the revenue so generated as a replacement for a corporate income tax. Improving economic conditions throughout that decade of the 1920s would leave West Virginia's use of a sales tax unique among the 48 American states. In the 4th Quarter of 1929 a festering global economic crisis struck the United States. As unemployment skyrocketed, income tax revenue plummeted and defaults on property taxes spiked — and this at the very same time that calls for state spending on relief measures

title: Sales Tax Management Services

text: reporting requirements, the STMS platform approach to tax compliance could be even more helpful if the SST group of states manages to obtain the Federal legislation that would permit states to mandate collections by out-of state e-tailers and mail order companies. Existing law validated by the Supreme Court of the United States prohibits states from mandating tax collection by companies that don’t have a physical presence in the state where a sale is made, but the United States Congress is considering alternatives that may overturn this Constitutional provision. Sales Tax Management Services Sales Tax Management Service (STMS) is a technology

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: Puerto Rico Sales and Use Tax

text: Puerto Rico Sales and Use Tax The Puerto Rico Sales and Use Tax (SUT, , IVU) is the combined sales and use tax applied to most sales in Puerto Rico. The tax is composed of two portions: 1.5% that belongs to the municipality where the sale was executed, and 5.5% that belongs to the state government. Furthermore, half of the portion that belongs to the state government is destined to the Urgent Interest Fund Corporation (COFINA) to pay the public debt of Puerto Rico, making it a three-tier tax. On July 4, 2006, the government approved Law Number 117, The

title: Sales taxes in the United States

text: goods. No state imposes sales tax on all types of goods. State laws vary widely as to what goods are subject to tax. Food for preparation and consumption in the home is often not taxable, nor are prescription medications. By contrast, restaurant meals are often taxed. Many states provide exemptions for some specific types of goods and not for other types. Certain types of foods may be exempt, and certain types taxable, even when sold in a grocery store for home consumption. Lists of what goods are taxable and what are not may be voluminous. Most states tax some services,

title: Harmonized sales tax

text: would abide by the will of the people. The Question on the ballot was: "Are you in favour of extinguishing the HST (Harmonized Sales Tax) and reinstating the PST (Provincial Sales Tax) in conjunction with the GST (Goods and Services Tax)? Yes or No" In November 2010, Gordon Campbell resigned as Premier, noting that his own unpopularity had effectively stopped the government from moving forward with its agenda and made real discussion about the HST impossible. He was replaced by Christy Clark. The ruling BC Liberals had campaigned in favour of the HST since its introduction the previous year, noting

title: Puerto Rico Sales and Use Tax

text: at the state level and 1% at the municipal level. On February 6, 2008 the governor of the island proposed to remove the state part of the IVU. Puerto Rico Sales and Use Tax The Puerto Rico Sales and Use Tax (SUT, , IVU) is the combined sales and use tax applied to most sales in Puerto Rico. The tax is composed of two portions: 1.5% that belongs to the municipality where the sale was executed, and 5.5% that belongs to the state government. Furthermore, half of the portion that belongs to the state government is destined to the Urgent

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 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: Massachusetts Sales Tax Relief Act

text: YES VOTE would reduce the state sales and use tax rates to 3 percent. A NO VOTE would make no change in the state sales and use tax rates. Proponents of the measure say rolling back the sales tax to 3% will stimulate $132 million in private sector investment; put an average of $688 back in the pockets of 3,400,000 taxpayers and create 33,000 new, private sector jobs. Political leaders in the state have claimed that there is no current backup plan if the measure is approved by voters. Arguments that have been made against the measure include: State reports

title: Sales taxes in the United States

text: may be imposed on sales to consumers and to businesses. Transfers of tangible personal property for cash or the promise to pay cash (sales) are often subject to sales tax, with exceptions. Sales tax does not apply to transfers of real property, though some states impose a real estate transfer or documentary tax on such transfers. All states provide some exemptions from sales tax for wholesale sales, that is, sales for resale. However, some states tax sales for resale through vending machines. Purchases of gift cards are not subject to sales tax in all states. These purchases are considered to

title: Minnesota

text: 7.05, 7.85 and 9.85 percent. As of 2008, Minnesota was ranked 12th in the nation in per capita total state and local taxes. In 2008, Minnesotans paid 10.2 percent of their income in state and local taxes; the U.S. average was 9.7 percent. The state sales tax in Minnesota is 6.875 percent, but there is no sales tax on clothing, prescription drug medications, some services, or food items for home consumption. The state legislature may allow municipalities to institute local sales taxes and special local taxes, such as the 0.5 percent supplemental sales tax in Minneapolis. Excise taxes are levied

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: 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: 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: Puerto Rico Sales Tax Revenue Bonds

text: Sales and Use Tax ("Pledged Sales Tax"). Legislation enacted in 2006 approved for the first time in Puerto Rico a sales and use tax of 5.5% for the benefit of the central government, and a separate 1.5% for the benefit of municipalities of Puerto Rico. Law No. 91 of 2006 also created a dedicated sales tax fund, to be held and owned by COFINA separate and apart from the government's general fund, and provided, among other things, that each fiscal year the first receipts of the government's Sales and Use Tax, in the amount specified in the law, be deposited

title: Sales taxes in the United States

text: may be subject to sales tax to the builder, the subcontractor, or the person engaging the builder, or may be wholly exempt from sales tax. Most sales tax laws do not apply to most payments for intangible property. Some states tax certain forms of intangible property transfers or licenses. A common transaction subject to sales tax is license of "shrink wrap" software. State courts have often found that numerous transfers of intangible rights are to be considered subject to sales tax where not specifically exempted. All states exempt from sales or use tax purchases of goods made for resale in

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: Sales taxes in the United States

text: tax is not paid. Use taxes are functionally equivalent to sales taxes. The sales and use taxes, taken together, "provide a uniform tax upon either the sale or the use of all tangible personal property irrespective of where it may be purchased." Some states permit offset of sales taxes paid in other states on the purchased goods against use tax in the taxpayer's state. The amount subject to sales tax is generally the net sales price. Such price is generally after any applicable discounts. Some states exempt a portion of sales or purchase price from tax for some classes of

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 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: Harmonized sales tax

text: British Columbia sales tax referendum rejected the HST in favour of reverting to the GST/PST system, and led to the resignation of Premier Gordon Campbell. In the provincial budget released 18 April 2012, the Government of Prince Edward Island announced plans to introduce a 14% HST to be implemented on 1 April 2013. This would reduce Prince Edward Island's provincial sales tax component from 10% to 9%. It should be noted that the Government of Prince Edward Island was unique amongst Canadian provinces in that it "taxed the GST". Since the implementation of the federal GST in 1990, PEI's 10%

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: 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: a cap of $300 on sales tax for most vehicles. Additionally, signs posted in many places of business inform that South Carolina residents over the age of 85 are entitled to a 1% reduction in sales tax. For the benefit of back-to-school shoppers, there is a sales tax holiday on the first Friday in August through the following Sunday which includes school supplies, school instructional materials, clothing, footwear, sports and recreation equipment, and computers and computer accessories. South Dakota has a 4.5% state sales tax, plus any additional local taxes. An additional 1.5% sales tax is added during the summer

title: Sales tax token

text: of materials, including cardboard, brass, bronze, aluminum, pressed cotton fiber, and plastic. The number of types issued is counted in the hundreds, with mintages of some of these types ranging upwards into the tens of millions. Consequently, tax tokens are regarded by numismatists as ubiquitous and often are of comparatively little value. On the other hand, certain types and varieties are extremely rare, with as few as one specimen known. In 1971 collectors of sales tax tokens founded an organization called the American Tax Token Society, which has published a quarterly newsletter continuously since its foundation. In addition to a

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: 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: 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: 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 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: 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: 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: Massachusetts No Sales Tax for Alcohol Initiative

text: Massachusetts No Sales Tax for Alcohol Initiative The No Sales Tax for Alcohol Question, also known as Question 1, was on the November 2, 2010 ballot in Massachusetts. The measure asked voters whether or not to repeal a sales tax on alcohol sales. The ballot measure for the 2010 ballot was added after the Massachusetts State Legislature increased the sales tax in the state from 5% to 6.25% and eliminated an exemption for alcohol sold in liquor stores. The Measure passed with 52% of the vote thereby eliminating the sales tax on alcohol beginning January 1, 2011. The summary of

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

text: the measure reads: This proposed law would remove the Massachusetts sales tax on alcoholic beverages and alcohol, where the sale of such beverages and alcohol or their importation into the state is already subject to a separate excise tax under state law. The proposed law would take effect on January 1, 2011. A YES VOTE would remove the state sales tax on alcoholic beverages and alcohol where their sale or importation into the state is subject to an excise tax under state law. A NO VOTE would make no change in the state sales tax on alcoholic beverages and alcohol.

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 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: 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: bags for prescription drugs, and paper bags at fast-food restaurants). Four cents of this tax goes to the county's water quality fund, and one cent is returned to the retailer. Massachusetts has a 6.25% state sales tax on most goods (raised from 5% in 2009). There is no sales tax on food items, but prepared meals purchased in a restaurant are subject to a meal tax of 6.25% (in some towns voters chose to add a local 0.75% tax, raising the meal tax to 7%, with that incremental revenue coming back to the town). Sales tax on liquor was repealed

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: Special-purpose local-option sales tax

text: Special-purpose local-option sales tax A special-purpose local-option sales tax (SPLOST) is a financing method for funding capital outlay projects in the U.S. state of Georgia. It is an optional 1% sales tax levied by any county for the purpose of funding the building of parks, schools, roads, and other public facilities. The revenue generated cannot be used towards operating expenses or most maintenance projects. Capital outlay projects are defined as major projects of a permanent, long-lived nature, such as land and structures. Among the projects explicitly included are road, street, bridges, police cars, fire trucks, ambulances and garbage trucks. Georgia

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: Sales taxes in the United States

text: from the buyer and pay the collected tax to the state on a monthly or quarterly basis. If someone sells less than $4 million in annual sales, they do not have to collect or pay sales tax on out-of-state sales. Ohio Sales Tax Resale Certificate Example: If living in Ohio and selling or shipping something to someone else in Ohio, then one must collect and pay sales tax to the State of Ohio. But if selling the same item to someone outside the State of Ohio, one need not charge sales tax, but must report the exempt tax sale to

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 taxes in the United States

text: 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

title: Sales taxes in the United States

text: jurisdictions provide numerous categories of goods and services that are exempt from sales tax, or taxed at reduced rates. The purchase of goods for further manufacture or for resale is uniformly exempt from sales tax. Most jurisdictions exempt food sold in grocery stores, prescription medications, and many agricultural supplies. Sales taxes, including those imposed by local governments, are generally administered at the state level. States imposing sales tax either impose the tax on retail sellers, such as with Transaction Privilege Tax in Arizona, or impose it on retail buyers and require sellers to collect it. In either case, the seller

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 taxes in the United States

text: sales taxes cannot be applied to unprepared food items and prescription medications. Prepared food, over-the-counter medications, and medical marijuana are not exempt from sales tax. The sale or lease of motor vehicles for use on the road incurs an additional 0.3% tax, rental of a car for less than 30 days has an additional state/local tax of 8.9%. When renting a car for less than 30 days in Seattle, the total sales tax is 18.6%. When purchasing an automobile, if one trades in a car, the state subtracts the price of the trade when calculating the sales tax to be

title: Sales taxes in the United States

text: No credit is issued for any taxes paid to another state. Trailers, motorboats, all-terrain vehicles and snowmobiles are also subject to this tax. As of June 7, 2007, new residents of West Virginia no longer have to pay the 5 percent title privilege tax on vehicles, as long as the vehicles were validly titled to the same owner outside the state. West Virginia is a member of the Streamlined Sales Tax Project. The streamlined sales tax agreement has effected significant in-state tax changes. West Virginia's Energy Star Sales Tax Free Holiday was inspired by similar holidays in other states. The

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: Economy of Minnesota

text: sales taxes and special local taxes, such as the 0.5% supplemental sales tax in Minneapolis. The cities of St. Paul, Rochester, Duluth and St. Cloud have similar taxes. Excise taxes are levied on alcohol, tobacco, and motor fuel. The state imposes a use tax on items purchased elsewhere but used within Minnesota. Owners of real property in Minnesota pay property tax to their county, municipality, school district, and special taxing districts. The overall state and local tax burden is calculated to average 11.9% in 2006, ranking 4th highest in the country. Minnesota residents and visitors can legally gamble on the

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: Harmonized sales tax

text: 5% respectively, on 1 April 2013. A study, conducted by the CD Howe Institute before announcements to exempt low value purchases, found B.C. and Ontario's HST likely revenue neutral. A separate report from the Roger Martin task force on the economy found the HST would lower taxes overall as "increased revenue from the harmonized sales tax is matched by reductions in corporate and personal taxes and by tax credits. The effect is revenue loss." The Globe and Mail reporting on the study found that the "Ontario government will actually lose revenue." In a report by researcher David Murrell for the

title: Sales taxes in the United States

text: many local jurisdictions require separate reporting. Some jurisdictions permit or require electronic filing of returns. Purchasers of goods who have not paid sales tax in their own jurisdiction must file use tax returns to report taxable purchases. Many states permit such filing for individuals as part of individual income tax returns. Purchasers are required to pay sales tax unless they present the seller with certification that the purchase is exempt from tax (exemption certificate). The certificate must be on a form approved by the state. 38 states have approved use of the Multistate Tax Commission's Uniform Sales and Use Tax