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.
United States state-related lists.
Webarchive template wayback links CS1 errors: Transit authority taxes must and county permissive taxes may be levied by a vote of the electors of the district or county. Arkansas has a state sales tax of 6. As of mid, 35 of 46 counties do so.
These include a special-purpose tax SPLOST for specific project lists, a general-purpose LOST, a homestead exemption HOST , and an educational one for public schools ELOST which can be put forth for a referendum by the school boards the county's and any of its cities' must agree , instead of the county commission in cooperation with its city councils as the other taxes are. 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 sales tax, the resident must pay a use tax on all goods that will be used in Washington.
Sales taxes in the United States
Purchasers are required to pay sales tax unless they present the seller with certification that the purchase is exempt from tax exemption certificate. The Service Use Tax is imposed upon the privilege of using or consuming tangible personal property transferred as an incident to the provision of a service. Unlike other states, rent, medical services and perishable foods are subject to the excise tax. Prep Time: Cook Time. Since January , 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.
New Jersey does not charge sales tax on unprepared food except certain sweets and pet food , household paper products, medicine, and clothing.
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 directly to the Illinois Department of Revenue. On November 4, , voters in King County Seattle approved a 0. Washington has a 6. The use of sales taxes by U. E Surcharge" PDF. Archived from the original on 29 August Untaxed retail items include medications, water, ice and unprepared, raw staple foods or fruit juices. As of July 1, , an additional 0.
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Arizona's TPT is one of the few excise taxes in the country imposed on contracting activities rather than sales of construction materials. State of Oregon. If merchants file and pay their sales and use tax on time, they may subtract half of one percent of the tax collected [ vague ] as a discount, to encourage prompt payment and to compensate the merchant for collecting the tax from consumers for the state.
Hellerstein notes, "There are literally hundreds of cases" in which state courts have ruled on characterization of sales involving intangibles.
It is measured by the gross receipts of the retailer. Sales taxes are imposed only on taxable transfers of goods or services. Sellers of taxable property must file tax returns with each jurisdiction in which they are required to collect sales tax. United States portal. On July 1, , Washington stopped charging an origin-based sales tax, and started charging a destination-based sales tax.
Sales taxes in the United States - Wikipedia
Idaho initiated a sales tax of 3. More than jurisdictions within the state cities, counties, and special districts may impose additional taxes.
This action will open a modal dialog. Transfers of tangible personal property for cash or the promise to pay cash sales are often subject to sales tax, with exceptions. The Department of Revenue stated that all tax rollbacks were to take effect on December 2, , directing retailers to stop collecting the sales tax at that time.