[V777]

Idaho

Sales and Use Tax 1
5% of the sale price (sales ta) or value of the property (use Tax).

Illinois
Top of Page

Retailers' Occupation Tax 1
6.25% of gross receipts.
1% of gross receipts on grocery store and cold vending machine food for human consumption, prescription and nonprescription medicines, drugs, and medical appliances for human use, and insulin, urine testing materials, syringes, and needles used by diabetics.

Use Tax
6.25% of selling price of fair market price.
1% of gross receipts on grocery store and cold vending machine food for human consumption, prescription and nonprescription medicines, drugs, and medical appliances for human use, and insulin, urine testing materials, syringes, and needles used by diabetics.

Service Occupation and Service Taxes
6.25% of selling price.
1% of gross receipts on grocery store and cold vending machine food for human consumption, prescription and nonprescription medicines, drugs, and medical appliances for human use, and insulin, urine testing materials, syringes, and needles used by diabetics.

Indiana
Top of Page

Gross Retail and Use Taxes
5% of gross retail price.

Gross Income Tax
0.3% of taxable gross income of wholesalers (other than grocery), display advertisers, retailers, water softening and conditioning businesses, transient room rentals, dry cleaners and launderers, and commercial printers.
1.2% of taxable gross income of public utilities, banks, and financial institutions, insurers, retail sales, other than by retail merchants, grocery wholesalers, grain dealers, resale sales of livestock products, or any other sources..

Iowa

Sales and Use Taxes 1
5% of gross receipts (sales tax) or purchase price (use tax).
5% on the rental price of an automobile if the rental transaction is subject to the sales and services tax or the use tax.

Kansas
Top of Page

Retailers' Sales and Compensating (Use) Tax 1
4.9% of gross receipts (sales tax) or purchase price (use tax).

Kentucky

Sales and Use Taxes
6% of gross receipts (sales tax) or purchase price (use tax).

Louisiana
Top of Page

Sales and Use Tax 1
4% of sales price of tangible personal property sold at retail, cost price of articles used, consumed, distributed or stored in the state, gross procees from leasing or renting, or the amount paid or charged for services.

Maine
Top of Page

Sales and Use Taxes
5.5% (5% effective July 1, 2000) of the value of all tangible personal property and taxable services, except
7% on the value of transient lodgings, prepared food sold in licensed establishments, licensed for on-premises consumption of liquor sold in licensed establishments, and
10% of the value of an automobile rental for less than one year.
6% of 5% of the purchase price of fuel and electricity used at a manufacturing facility (effectivelt, the rate is 0.3%).
5% of gross receipts of persons constructing, reconstructing or building and public highway, road, bridge or street.
6% (beginning 1/1/95) on the rental of an automabile for more than one year.

Maryland

Sales and Use Tax
5¢ for each dollar, plus 1¢ for each 20¢ of fraction thereof in excess of exact dollars.
5% rate applies to 95.25% of gross receipts from vending / self-service machine sales
(beginning 7/1/96).

Massachusetts
Top of Page

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

Michigan
Top of Page

General Sales Tax Act; Use Tax Act
6% of gross proceeds (sale tax) or purchase price (use tax).
4% on residential use of utility services.

Minnesota

General Sales Tax 1
6.5% of gross receipts (sales tax) or sales price (use tax) (prior to July 1, 1996, 6%); the 6.5% rate is imposed on only 65% of the sales price on the first retail sale of a manufactured home for residential use.
2.5% on farm machinery and aquaculture production equipment (reior to July 1, 1996, 2%).
9% on sales of intoxicating liquor and nonintoxicating malt liquor (prior of July 1, 1996, 8.5%).
6.2% on the lease or rental of a passenger van, pickup truck, or passenger automobile for not more than 28 days.
3.8% on the sales of replacement capital equipment (4% prior to july 1, 1996; 2.9% beginning July 1, 1997; 2 beginning July 1, 1998).

Mississippi
Top of Page

Sales and Use or Compensating Taxes
7% of gross proceeds of retail sales of tangible personal property; wholesale sales of beer; retail and wholesale sales of alcholic beverages.
1% on retail sales of farm tractors; retail sales of tangible personal property to electric power associations for use in the ordinary and necessary operation of their generating or distribution systems.
3% on sales of other self-propelled farm implements, farm implements used as attachments to or drawn by a tractor or implements drawn by animals when made to farmers for agricultural purposes; retail sales of brooders, feeders and waterers to chicken farms for use in chicken houses to produce poultry for the market, sales of mechanical milking machines, milk tanks and coolers used in the production of milk for sale and sales of aerators to domestic fish farmers for use in the raising of domesticated fish; retail sales of self-propelled equipment used in logging, pulpwood operations of tree farming; retail sales of aircraft, automobiles, trucks, truck-tractors, semitrailers and mobile homes; retail sales of materials for use in track and track sructures to a railroad whose rates are fixed by the ICC or the Mississippi PSC.
1.5% on retail sales of manufacturing machinery or manufacturing machine parts made to a manufacturer or custom processor for plant use to be used exclusively and directly in manufacturing.
8% on wholesale sales of food and drink for human consumption to full service vending machine operators to be sold through vending machines located apart from and not connected with other taxable businesses.
7% of gross income of every person selling electricity, current, power, potable water, steam, coal, natural gas, liquefied petroleum gas or other fuel to consumers; gross income of every person operating a telegraph or telephone business for the transmission of messages or conversations between points within the state.
7% of the cost or value of the pruduct or service used of sellers using electricity, current, power, potable water, steam, coal, natural gas, liquefied petroleum gas or other fuel for nonindustrial petposes.
1.5% of gross income of a public utility business when the dledtricity, current, power, potable water, steam, coal, natural gas, liquefied petroleum gas or other fuel is sold to or used by a manufacturer, custom processor or public sevice company for industrial purposes or is sold to a producer or processor for use directly in the production of livestock and livestock products, the production of plants or food by commercial horticulturists, the processing of milk and milk products, the processing of poultry and livestock feed and the irrigation of farm corps.
3.5% of the total contract pric or compensation received from constructing, building, erecting, repairing, grading, excavating, drilling, exploring, testing or adding to any building, highway, street, sidewalk, bridge, culvert, sewer, irrigation or water system, drainage or dredging system, air conditioning system, heating system, transmission line, pipeline, tower, dock, storage tank, wharf, excavation, grading, water well, any other improvement or structure or any part thereof when the compensation received exceeds $10,000; contracting or performing a contract or redrilling, or working over, of drilling an oil or gas well for any valuable consideration if compensation exceeds $10,000; and (applicable to contracts executed after 6/30/96) engaging in construction activity on certain floating structures ( e.g., casinos, restaurants, and hotels) or selling tangible personal property that is a component part of such a structure.
1.5% on amounts included in the contract price or compensation received representing the sale of manufacturing or processing machinery for a manufacturer or custom processor.
7% of gross income received as admission by any person engaging in any amusement business or activity.
3% of gross income from sales of admission to publicly owned enclosed coliseums and auditoriums (except admissions to athletic contests between colleges and universities).
15¢ per bale or cotton ginned.
1% of income from services performed for electric power associations in the ordinary and necessary operating of their generating or distridution systems.
3% of income from services performed on materials for use in track or track structures to a railroad whose rates are fixed by the ICC or the Mississippi PSC.
7% of gross income of businesses not otherwise taxed or exempt income from renting or leasing tangible personal property used within the state is taxed at the same rates as sales of the same property.

Missouri
Top of Page

Sales and Use Tax 1
4.225% 3 of amount paid or charged for tangible personal property or services.
Special 4% use tax on the purchase price paid or charged on new and used motor vehicles, trailers, boats and outboard motors.

Montana

No Taxes

Pozdrav!