If a county does not charge the maximum, its cities can charge and keep all or part of the remainder. Several cities are in more than one county, but none of these charges a city tax. South Carolina has a 6% state sales tax but when combined with local, county and hospitality taxes South Carolina has a maximum sales tax of 10.5%. New Jersey does not charge sales tax on gas, however, that is subject to a $0.375/gallon excise tax.

There is no state sales tax in Alaska; however, local governments – which include boroughs, the Alaska equivalent of counties, and municipalities – may levy up to 7.5 percent. Municipal sales taxes are collected in addition to borough sales taxes, if any.

Use tax

New Orleans collects the maximum 5% tax rate for a total of 9.45% on general purpose items. For food and drugs the tax rate is 4.5%, for a total of 8.95%. Louisiana bids out sales tax audits to private companies, with many being paid on a percentage collected basis. The tax applies even if the charges are separately stated and applies regardless of whether the shipping or delivery is provided by the seller or by a third party. No tax is due on shipping and delivery charges in connection with any sale that is not subject to sales or use tax. Shipping or delivery charges related to sales for resale or sales of exempt items are not taxable.

how to calculate sales tax sales and use tax returns are filed electronically through GovConnectIowa. Sales tax is applied and due when the first use of taxable services occurs, or potentially could occur, or when taxable goods are delivered, and not when payment is received from the customer. Sales of vehicles subject to registration are exempt from sales tax, but are subject to a 5% fee for new registration. Within a county, some cities may have the local option tax and some may not. Also, the unincorporated rural area of a county may or may not have the tax.

Excise taxes

Shipped orders will use the tax rates set in the Square Online Overview page settings. This is most common with sales and purchases of motor vehicles.

Collect an additional $31.92 from the customer for sales tax. If your business has nexus in several locations, you might need to collect and remit sales tax for other states, too. Next, create a ratio of the sales tax to the pre-tax cost of the items.