Tax-Rates.org - Use Tax Rates By State
Each of the 45 states with a sales tax has also passed a complementary use tax, designed to prevent out-of-state purchases from escaping the state sales tax. Unlike a sales tax, the use tax is self-assessed by individual taxpayers, and as a result it has historically had low rates of awareness and compliance.
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.
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