TAX (part 1)
			 
			 
			
		
		
		
			
			
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					Prvobitno poslao korisnik  xeg
					 
				 
				 
Hmmm... Florida here we come!!!   
			
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 Nije samo Florida jedini state koji nema tax na zarade. Ima ih vise...Evo nadjoh na netu sad interesantan pregled, moze da bude ilustracija na temu TAX!  
 
 
 
http://www.immihelp.com/newcomer/income-tax-usa.html 
 
 
In the US federal income tax is collected by the Internal Revenue Service (IRS), a branch of the United States Treasury. You must pay federal income tax regardless of where you live in the United States. 
 
As well, most states also have additional state income tax. However, states like Texas, Florida, Nevada, Washington, Wyoming, South Dakota, and Alaska have no state income tax. Tennessee and New Hampshire only apply state income tax to interest and dividend income. Of course, each state will collect taxes from you in one way or another. Generally, states that don’t charge income tax impose higher rates on things like property tax or sales tax. 
 
There may be a city income tax or municipality income tax in some places… 
 
 
 
A evo i jos necega o porezima po statovima:  
 
 
http://www.town-usa.com/statetax/statetaxlist.html 
 
State tax rates imposed on the retail sale or use of tangible personal property and, where applicable, on services are tabulated below. In addition to the following rates, many states also authorize local jurisdictions to adopt sales and use taxes. 
 
1 Local sales and / or use taxes are authorized. 2 Wholesalers are subject to an additional tax of 0.25% (0.24% beginning 1/1/97) on all taxable gross receipts derived from the sale of petroleum products; until 2001, with respect to gross reciepts derived from the sale of petroleum or petroleum products (not including crude oil), wholesalers are subject to a second additional tax of 0.9%, and retailers are subject to an additional tax of 0.9%. 
 
3 Rate to be reduced to 4.125% on November 8, 2008. 
 
4 Sales of motor vehicles become subject to tax at the 2% rate ($300 maximum) when the Secretary of Transportation certifies that contracts for all projects under the Highway trust Fund have been let and sufficient revenues have been accumulated to pay the contracts. 
 
5 Plus an additional tax of 14% of the basic rate. 
 
  
Alabama 
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    Sales and Use Taxes 1 
    4% of gross proceeds of sale or sale price.  
    2% on sales of automotive vehicles, house, trailers, truck trailers, semi-trailers and mobile home set-up materials and supplies; mobile homes purchased other than at wholesale; casual sales of mobile homes, automotive vehicles, truck trailers, trailers, semitrailers or travel trailers.  
    1.5% on sales of farm machinery and equipment; machines and their parts in mining, quarrying, processing, compounding, reconstructing or building and public highway, road, bridge or street.  
    3% on sales of food and food products through coin-0perated vending machines.  
    5% of gross receipts of persons constructing, reconstructing or building and public highway, road, bridge or street. 
 
    Leasing or Rental Tax 
    4% of gross proceeds, except 1.5% on the lease or rental of automotive vechicles or truck trailers, semitrailers, or house trailers, and  
    2% on the lease or rental of linens and garments.  
 
Alaska 
    No Taxes  
Arizona 
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    Transaction Privilege and Use Taxes 1 
    5% of gross proceeds of sales or gross income derived from the following businesses: retailers, restaurants, amusements, transporation, utilities, telecommunications, piplines, private car lines, publishers, job printers, prime contractors, owner-builders, personal property rental, and membership camping.  
    5.5% on transient lodings.  
    3.125% on mining.  
    1% on commercial leases, with no transaction privilege tax imposed on commercial leases after June 30, 1997 (the rate was 2% prior to July 1, 1996, 3% prior to July 1, 1995, and 4% prior to July 1, 1994).  
 
Arkansas 
 
    Gross Receipts and Compensating or Use Taxes 1 
    4.5% (4.625% beginning 7/1/97) of gross receipts or gross proceeds (sales tax) or of sales price use tax).  
    1% additional tax on short-term rentals of tangible personal property.  
    5.5% on short-term rentals of motor vehicles.  
 
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California 
 
    Sales and Use Taxes 1 
    6% of gross receipts or retail sales price.  
 
Colorado 
 
    Sales and Use Taxes 1 
    3% of purchase price or amount paid (sales tax) or of storage or acquisition charges or costs (use tax).  
 
Connecticut 
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    Sales and Use Tax 
    6% of gross proceeds of sale or sale price.  
    12% of total rent received for room occupancy for the first 30 consecutive days.  
    5.5% of gross receipts of any sale of repair or replacement parts exclusively for the use in machinery used directly in a manufacturing production process.  
    4.5% of gross receipts from sale of any motor vehicle to a member of the armed forces on full-time active duty in the state but who is a permanent resident of another state. 
 
    State Income Tax 
    3% income tax  
 
Delaware 
 
    Use Tax on Leases of Tangible Personal Property 
    2% of the rent charged plus an annual license tax of 0.3% of lease rental payments received less a quarterly deduction of $39,000. 
 
    Manufacturers' License Requirements and Taxes 
    $75 plus 0.25% (0.24% beginning 1/1/97) of gross receipts less a monthly deduction of $600,000. 
 
    Retail & Wholesale Merchants' License Requirements & Taxes 
    Wholesalers: $75 license fee per place of business plus 0.4% (0.384% beginning 1/1/97) of aggregate gross receipts less a monthly deduction of $20,000. 2 
 
    Food processors: $75 license fee per place of business plus 0.2% (0.192% beginning 1/1/97) of aggregate gross receipts less a monthly deduction of $13,000. 
 
    Commercial feed dealers: $75 license fee per place of business plus 0.1% (0.096% beginning 1/1/97) of aggregate gross receipts less a monthly deduction of $13,000. 
 
    Farm machinery retailer: $75 license fee per place of business plus 0.1% (0.096% beginning 1/1/97) of aggregate gross receipts less a monthly deduction of $13,000. 
 
    Retailers: $75 license fee plus $25 per seperate branch or business location plus 0.75% (0.72% beginning 1/1/97) of aggregate gross receipts from goods sold or services rendered in Delaware less a monthly deduction of $35,000. 2 
 
    Transient retailers: $75 license fee per place of business plus 0.75% (0.72% beginning 1/1/97) of aggregate gross receipts less a monthly deduction of $3,000. 
 
    Restaurant retailers: $75 license fee plus $25 per seperate branch or business location plus 0.65% (0.624% beginning 1/1/97) of aggregate gross receipts less a monthly deduction of $35,000. 
 
    Contractors: $75 license fee per place of business plus 0.65% (0.624% beginning 1/1/97) of aggregate gross receipts less a monthly deduction of $12,000. 
 
    Supermarket retailers (beginning 1/1/97): $75 license fee plus $25 per seperate branch or business location plus 0.384% applicable to the first $2 million of aggregate gross receipts per month and 0.72% applicable therafter less a monthly deduction of $35,000. 
 
District of Columbia 
Florida 
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    Tax on Sales, Use, and Other Transactions 1 
    6% of sales price or rent charged.  
    6% of price per gallon of motor fuel and special fuel.  
    7% on charges for telecommunications service or electrical power or energy.  
    3% of sales price of self - propelled or power - drawn farm equipment.  
    Indexed tax of 38¢ per ton imposed on asphalt manufactured for one's own use.  
    $2.00 per day surcharge on lease or rental of a motor vehicle licensed for hire.  
 
Georgia 
 
    Sales and Use Taxes 1 
    4% of sale price (sales tax), cost price (use tax), rental charged or gross sales of taxable services.  
 
Hawaii 
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    General Excise and Use Taxes 
    4% of gross proceeds of sales of persons selling tangible personal property.  
    4% of gross proceeds of sale or gross income of retailers.  
    0.5% of gross proceeds of sales manufacturers, wholesalers, producers of agricultural or natural resource products.  
    4% of gross income of contrators, persons operating theaters, opera houses, moving picture shows, vaudeville, amusement park, dance hall, skating rink, radio broadcasting station, or other place of amusement, service businesses, professional persons, or of any other business not specifically taxed.  
    4% of commission or other compensation of sales representatives or agents.  
    0.15% of the commissions of insurance solicitors and agents.  
    0.5% of gross amount of sugar benefit payments received from the U.S. government by a sugar producer.  
    4% of the value of the property (use tax), except 0.5% of the purchase price if the importer or purchaser is licensed under the general excise tax and is a retailer ot other person impoting or purchaseing for the purpose of resale and not tax esempt, or a manufacturer impoting or purchasing materials or commodities to be incorporated into a finished or saleable product where it will remain and which finished product is to be sold at a retail in Hawaii so as to result in a further tax on the manufacturer, or a contractor importing or purchasing materials or commodities to be incorporated into the finished work where it will remain.  
    Rated on persons who are blind or deaf and on totally disabled persons may not exceed 0.5% of gross proceeds, sales or income.  
 
    
		 
		
		
		
		
		
		
		
		
			
			
			
			
				 
			
			
			
			
			
			
			
				
			
			
			
		 
	
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