The term “sales tax” actually refers to several tax acts. Sales tax is a combination of “occupation” taxes that are imposed on sellers’ receipts and “use” taxes that are imposed on amounts paid by purchasers. Sellers owe the occupation tax to the department; they reimburse themselves for this liability by collecting use tax from the buyers.
Read moreIn Oregon, there is not a traditional sales tax. However, there are excise taxes on things like state lodging, heavy equipment rental, bicycles, and recreational marijuana.
Read moreIn West Virginia, sales tax is imposed on the sale or lease of tangible personal property and the furnishing of certain services.
Read moreIn general, Georgia imposes tax on the retail sales price of tangible personal property and certain services.
Read moreSales tax in Washington is tax on the sale of tangible personal property and on the sale of certain services.
Read moreIn general, all sales, leases, and rentals of tangible personal property in or for use in Virginia, as well as accommodations and certain taxable services, are subject to Virginia Sales and Use Tax.
Read moreSales tax in Rhode Island is a levy imposed on the retail sale, rental or lease of many goods and services.
Read moreIn Vermont, all tangible personal property and certain services are taxable, except for items specifically exempted by statute and regulation.
Read moreSales and Use tax is imposed on the retail sale, consumption, rental or use of tangible personal property in Pennsylvania. The tax is also imposed on certain services relating to such property and on specific business services.
Read moreRetailers engaged in business in California must register with the California Department of Tax and Fee Administration (CDTFA) and pay the state's sales tax, which applies to all retail sales of goods and merchandise except those sales specifically exempted by law.
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