which state sales tax laws apply to the buyer
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 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.