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Tax Study States' Local Sales Taxes
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State |
State Rate |
--------Basic Local Sales Tax (On General Sales)-------- |
----------Additional Local Sales Taxes---------- | Total Rates On General Sales | ||||||||||||||||
|
#Counties |
#Cities |
Rates |
Collection |
Revenues (7/1/94-6/30/95) |
Name |
Payor Base |
#Counties |
#Cities |
Rates |
Collection |
Min |
Max | ||||||||
|
Florida |
1 |
6% |
46/66 |
0 |
.5-1.5% |
By State and Redistributed to Local Gov's. |
$488,469,841 |
Tourist Development Tax |
Rooms |
41/66 |
0 |
2%-5% |
By State and Redistributed to Local Gov's. |
6% |
7.5% | |||||
|
Massachusetts |
2 |
5% |
Local Room Occupancy Tax |
Rooms |
up to 4% |
5% |
5% | |||||||||||||
|
Minnesota |
3 |
6.5% |
1/87 |
6 |
.5% or 1% |
By State and Redistributed to Local Gov's. |
4 |
$62,742,934 |
5 |
- |
Rooms |
0 |
100 |
3% or less |
By Cities |
6.5% |
7.5% | |||
|
New York |
6 |
4% |
57/57 |
7 |
2.5%-4.25% (most around 3%) |
By State and Redistributed to Local Gov's. |
$4,784,465,143 |
8 |
- |
Rooms |
29/57 |
- |
.75%-5% |
By Local Gov's. |
6.5% |
8.25% |
9 | |||
|
25 |
1%-4% (most around 1.5%) |
By State and Redistributed to Local Gov's. |
$2,634,685,208 |
8 | ||||||||||||||||
|
North Carolina |
10 |
4% |
100/100 |
0 |
2% |
By State and Redistributed to Local Gov's. |
$1,141,219,594 |
- |
Rooms |
64/100 |
0 |
Vary |
By Local Gov's. |
6% |
6% | |||||
|
- |
Meals |
4/100 |
1 |
Vary |
By Local Gov's. | |||||||||||||||
|
Washington |
11 |
6.5% |
39/39 |
0 |
0.5% |
By State and Redistributed to Local Gov's. |
$330,690,060 |
Optional Local Sales Tax |
General Sales |
36/39 |
0 |
up to .5% |
By State and Redistributed to Local Gov's. |
7% |
8.2% | |||||
|
Criminal Justice Tax |
General Sales |
21/39 |
0 |
.1% |
By State and Redistributed to Local Gov's. |
12 | ||||||||||||||
|
Juvenile Justice Tax |
General Sales |
7/39 |
0 |
.1% |
By State and Redistributed to Local Gov's. |
12 | ||||||||||||||
|
Transit District Tax (PTBA) |
General Sales | 22 counties, cities and transit districts |
.1%-.6% |
By State and Redistributed to Local Gov's. |
12 | |||||||||||||||
|
"Regular" Hotel/Motel Tax |
Rooms |
2% |
By State and Redistributed to Local Gov's. |
13 | ||||||||||||||||
|
"Special" Hotel/Motel Tax |
Rooms |
14/39 |
0 |
2%-3% |
By State and Redistributed to Local Gov's. |
14 | ||||||||||||||
|
Wisconsin |
15 |
5% |
48/72 |
0 |
0.5% |
By State and Redistributed to Local Gov's. |
$140,293,411 |
Stadium District Tax |
General Sales |
5/72 |
0 |
0.1% |
By State |
16 |
5.0% |
5.6% | ||||
Notes:
1-Source: Florida Dept. of Revenue.
2- Source: Significant Features of Fiscal Federalism, Budget Processes and Tax Systems, Volume 1, Sept. 1995, Advisory Commission on Intergovernmental Relations.
3- Source: Daniel Huston, Minnesota Dept. of Revenue, Tax Research Division, 10/3/96.
4- With the exception of Deluth which is collected locally.
5- Figure includes all 5 Minneapolis local taxes; Deluth city and Cook county collections are estimates.
6- Source: "Local Governments and Their Use of Sales Tax in NY State", NY State Office of the State Comptroller, March 1996.
7- 56 but 1 becomes effective January 1, 1997.
8- For FY ending 12/31/94.
9- Max. combined county/city rate supposed to be 3% but 19 counties are exceptions.
10- Source: Sharon Peacock, North Carolina Dept. of Revenue.
11- Source: Margaret Knudson, Washington Dept. of Revenue.
12- Funds earmarked for special purposes.
13- Tax is not in addition to state and local taxes, 2% is taken off state rate and funds distributed to local governments.
14- Tax is in addition to state and other local taxes.
15- Source: David Huegel, Wisconsin Dept. of Revenue.
16-Distributed to Baseball Stadium Board.