[V777]

Nebraska

Sales and Use Tax 1
5% of gross receipts (sales tax) or slaes price (use tax).

Nevada
Top of Page

Sales and Use Taxes (including Local School Support and County/City relief taxes) 1
6.5% of gross receipts (sales tax) or sales price (use tax).

New Hampshire

NoTaxes

New Jersey
Top of Page

Sales and Use Taxes
6% of receipts from retail sales (sales tax) or consideration or price (use tax).

New Mexico

Gross Rceipts and Compensating Tax 1
5% of gross receipts (sales tax) or the value of property or services (use tax).

New York
Top of Page

Sales and Compensating Use Taxes 1
4% of receipts from retail sales or consideration given for use of property
(70% of receipts or consideration for new mobile homes).
5% additional tax on entertainment and information services provided by telephone or telegraph and received by customers exclusively in an aural manner.

North Carolina
Top of Page

Sales and Use Tax 1
4% of sale price (slaes tax) or cost price (use Tax); gross receipts from transient room rentals; sales at a flea market.
3% on food (beginning 1/1/97).
2% on retail sales of a manufactured home (maximum tax, $300). 4
3% on retail sales of aircraft, railroad locomotives and cars, mobile offices and classrooms, and boats ($1,500 maximim).
1% on horses or mules; semen for artificial insemination of animals; fuel for agricultural or manufacturing use or to commercial laundries other than electricity or piped natural gas; sales to freezer locker plants of wrapping paper, cartons and supplies consumed direcly in the operation of the plant.
1% ($80 maximum) on farm machinery, mill machinery, parts and accessories sold to manufacturing industries and plants, cental office equipment and switchboard and private branch exchange equipment sold to telephone companies, commercial laundry machinery, machinery sold to freezer locker plants, broadcasting equipment and parts and accessories therto and towers sold to regulated commercial radio and television companies, bulk tobacco barns and racks sold to farmers, grain, grain, feed or soybean storage facilities sold to farmers, sales of containers to farmers or producers for the use in the planting, producing, harvesting, curing, marketing, packaging, sale or transporting or delivery of their products if not sold with the products.
3% of gross receipts from sales of electricity, piped natural gas or local telecommunications service by a utility.
2.83% (beginning 8/1/96) on slaes of electricity, piped natural gas to farmers, manufacturers, and commercial laundry and dry cleaning establishments.
6.5% of gross receipts from toll telecommunications service or private telecommunications services that originate from and terminate in this state.
Gross receipts from leases or rentals taxed at the rate applicable to the sale of that property.

North Dakota

Sales and Use Taxes 1
5% of gross receipts (sales tax) or purchase price (use tax).
2% of gross receipts from retail sales of natural gas to retail consumers or users.
3% on mobile homes used for residential or business purpose; farm machinery, farm machinery repair parts and irrigation equipment used exclusively for agricultural purposes.
7% on alcoholic beverages.

Ohio
Top of Page

Sales, Use and Storage Taxes 1
5¢ per $1 of sales price (sale tax), calculated using tax bracket schedules.

Oklahoma

Sales and Use Taxes 1
4.5% of gross proceeds or receipts (sales tax) or purchase price (use tax).

Oregon
Top of Page

No Taxes

Pennsylvania
Top of Page

Sales and Use Tax 1
6% of purchase price, receipts, consideration or rorm rental price.
6% of fair rental value of motor vechicles purchased by motor dealer for sale and subsequently used by the dealer; commercial aircraft purchased by commercial aircraft operator for resale or lease and subsequently used by the operator.

Rhode Island

Sales and Use Taxes
7% of gross receipts (sales tax) or sales price (use tax).
Additional 5% tax on consideration charged for transient room rentals.

South Carolina
Top of Page

Sales and Use Taxes 1
5% (4% for persons age 85 and over)of gross proceeds ($300 maximum on sale or lease of any aircraft, motor vehicle, motorcycle, boat, trailer or semitrailer, horse trailer, recreational vehicle, self-propelled light construction equipment with compatible attachments (160 horsepower maximum), musical instrument or office equipment purchased by a federally exwmpt religious organization, or machinery for research and development).
7% on gross proceeds from rental of transient accommodations, but 5% on additional guest charges.
10% on gross proceeds from 900/976 telephone service.
For manufactured homes, tax is comuted on 65% of the sales price at the rate of 5% on the first $6,000 of the taxable amount plus 2% of the amount exceeding $6,000 ($300 maximum tax on manufactured homes meeting certain energy efficiency requirements).

South Dakota
Top of Page

Retail Sales, Service and Use Taxes 1
4% of gross receipts (sale tax).
4% of purchase price, value of services or rental payments (use tax).
1% additional tax on certain lodging, car rental, and amusement services.
3% on farm machinery and attachment units; irrigation equipment used exclusively for agricultural purposes; business of leasing farm machinery or irrigation equipment for agricultural purpose.
3% on oil and gas field services.
4% of fair market value of raw materials used to construct sectional homes.
Use tax on property not purchased for use in state imposed on fair market value of the property at sales tax rates for such property.

Tennessee
Top of Page

Sales and Use Taxes 1
6% of retail sale price (sales tax) or cost price (use tax), gross proceds from business of leasing or rental, monthly lease or rental price, and gross charge for services.
4.5% on aviation fuel.
1.5% on energy fuels sold to or used by manufacturers; electricity and liquefied gas sold to or used by farmers and nurserymen directly in the production of food or fiber for human or animal consumption or to aid in the growing of a horticultural product for sale; coal, wood, wood products or wood by-products or fuel oil used as energy fuel in the production of nursery or greenhouse crops.
1% on water sold to or used by manufacturers.
3.75% on sales of tangible personal property to common carriers for use outside the state (except fuel, food and drink).
6% of fair market value on a manufacturer, producer, compounder or contractor who erects or applies tangible personal property that he has manufactured, produced, compounded or severed fron the earth.

Texas
Top of Page

Sales, Excise and Use Taxes 1
6.25% of sale price (sales tax) or sales price or lease or rental price (use tax).

Utah

Sales and Use Tax 1
4.875% of total nonexempt sales (sales tax) or total amount of sales or purchase for storage, use or other consumption in Utah (use tax).
2% on sales of gas, electricity, heat, coal, fuel oil or other fuels for residential use.

Vermont

Sales and Use Tax
5% of sales price or amusement charge (sales tax) (4% beginning July 1, 1997).
5% of sales price or consideration given (use tax) (4% beginning July 1, 1997).
2% on fuels used in manufacturing (exempt beginning July 1, 1996.

Virginia
Top of Page

Retail Sales and Use Taxes 1
3.5% of gross sales price of retail sales, gross proceeds from the lease or rental of tangible personal property or lodgings, gross sales of any services, or cost price of property stored in the Commonwealth for use or consumption.

Washington

Retail Sales and Use Taxes 1
6.5% of selling price (sales tax) or value of article used (use tax).
15% 5 on spirits or strong beer in the original package plus an additional $1.72 5 per liter on each retail sale of spirits in the original package in addition, 2.6% on spirits in the original package from July 1, 1995, through June 30, 1997, and 3.4% thereafter; in addition, 30¢ per liter on the retail sale of spirits in the original package from July 1, 1995, through June 30, 1997, and 4%4% per liter thereafter.
10% 5 on sales by state liquor stores and agencies to Class H licensees of spirits or strong beer in the original package plus additional $1.72 5 per liter on each retail sale of spirits in the original package; in addition, 1.7% on sales of spirits in the original packages to Class H licensees from July 1, 1995, through June 30, 1997, and 2.4% thereafter.
5.9% on each retail car rental, in addition to state sales tax.

Washington DC - District of Columbia
Top of Page

Gross Sales and Compensating - Use Taxes
5.75% of gross receipts or sale price.
12% of gross receipts from motor vehicle or trailer parking and storage services.
13% of gross receipts from transient lodgings.
10% of gross receipts from sales of or charges for snack food or food or drinks prepared for immediate comsumption, sales of spirituous or malt liquors, beer and wines for consumption on the premisies where sold, and rental or leasing of rental vehicles and utility trailers.
8% of gross receipts from sales of spirituous or malt liquors, beers, and wines sold for consumption off the premises where sold.

West Virginia

Consumers' Sales and Use Taxes
6% of gross proceeds or, in the absence of a sale, gross value (sales tax) or purchase price (use tax).
3% on mobile homes used by purchaser as principal year-round residence and dwelling.
5% of the average wholesale price of gasoline and special fuel.


Wisconsin
Top of Page

General Sales and Use Taxes 1
5% of gross reciepts (sales tax) or sales price (use tax).

Wyoming

Sales and Use Taxes 1
4% of sale price or gross rent (sales tax) or sales price (use tax) (3%, effective July 1, 1998).
3% on farm implements.


Pozdrav!