What Is Sales Tax? Definition, Examples, and How It’s Calculated

the amount of sales tax on a sale is calculated as the price of goods

Learn how to calculate sales tax, along with how to calculate the sales tax backwards from a total price. To calculate total sales tax, divide “1 + the rate” into your taxable sales. For example, if the rate is 10 percent and you sold ​$1,100​ worth of goods, you’d divide ​$1,100​ by 1.10 to get ​$1,000​. Eligibility rules and the application to apply for the exemption from the additional 8% parking tax can be found at Tax Bulletin Parking Services in New York City (TB-ST-679) for additional information. Motor fuel (or gasoline) and diesel motor fuel are also subject to a state-imposed excise tax.

Suppose your total sales tax rate is 7.25 percent, and you sold ​$15,000​ worth of goods over the last month. You haven’t tracked sales tax, but now it’s time to pay your collected tax to the state. First, you go over your receipts and discover ​$1,000​ of goods was, under state law, exempt from tax. Locality rate change notifications – If you are registered for sales tax purposes, we will notify you of any sales tax rate change for any locality where you recently reported sales tax or compensating use tax on your sales tax return. The notification will include a brief announcement of the change, and will include references to notices, publications, and memoranda (available on our Web site) that provide detailed information on the change.

Professional Services

Forty-five states and the District of Columbia impose sales taxes, while another five states have no sales tax. Additionally, 38 states allow local governments to collect sales taxes. Consumers in those states would pay both the state and local sales tax once for each purchase. In the United States, sales tax at the federal level does not exist. At the state level, all (including District of Columbia, Puerto Rico, and Guam) but five states do not have statewide sales tax. States that impose a sales tax have different rates, and even within states, local or city sales taxes can come into play.

Check with your state and locality for expected sales tax rates and potential tax surcharge rates. Strongly connected to the argument of saving behavior, tax laws which promote savings also impose more substantial weight on people with lower income. It follows that in states where sales tax rates are high, it may widen the gap between rich and poor, thus increasing inequality sales tax formula in the society. Many states as you will see in the table below apply reduced tax rates on foods to ameliorate such adverse effect and help the poor and support families. Utah has a base rate of sales tax of 5.95%, consisting of a state sales tax of 4.70% and uniform local taxes totaling 1.25%. Additionally, local taxing authorities can impose their own sales tax.

Sales taxes in the United States

Louisiana has a 4.45% state sales tax as of 1 July 2018.[112] The state sales tax is not charged on unprepared food. There are also taxes on the parish (county) level and some on the city levels, Baton Rouge has a 5% sales tax.[113] Parishes may add local taxes up to 5%, while local jurisdictions within parishes may add more. Louisiana bids out sales tax audits to private companies, with many being paid on a percentage collected basis.

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this post may contain references to products from our partners. Bankrate has partnerships with issuers including, but not limited to, American Express, Bank of America, Capital One, Chase, Citi and Discover. Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia.

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