Tax-Rates.org - Use Tax Rates By State
Each of the 45 states with a state sales tax also has a complementary use tax, designed to prevent out-of-state or online purchases from escaping the state sales tax. Unlike a sales tax, the use tax is self-assessed by individual taxpayers, and in most states people are expected to voluntarily pay any use tax due on their state income tax returns.
Due to enforcement difficulties, use taxes nationwide have historically had low rates of awareness and compliance. As a result, many states are seeking to impose direct sales taxes on purchases previously covered by the use tax - including purchases from online retailers like Amazon.com.
This table displays the base use tax for each of the fifty states. Many states allow local governments to charge a local sales tax in addition to the statewide sales tax, which can affect the actual use tax rate in any locality.
1. The provided use tax rates do not account for local county or city use taxes, and only apply to certain out-of-state purchases for which no (or less) sales tax was paid
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