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Tax-Rates.org - Use Tax Rates By State
Each of the 45 states with a state sales tax also has a complementary use tax, designed to prevent out-of-state or online purchases from escaping the state sales tax. Unlike a sales tax, the use tax is self-assessed by individual taxpayers, and in most states people are expected to voluntarily pay any use tax due on their state income tax returns.
Due to enforcement difficulties, use taxes nationwide have historically had low rates of awareness and compliance. As a result, many states are seeking to impose direct sales taxes on purchases previously covered by the use tax - including purchases from online retailers like Amazon.com.
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.
| State Use Tax Rates [1] | ||||
|---|---|---|---|---|
| Alabama No Use Tax | Alaska No Use Tax | Arizona No Use Tax | Arkansas No Use Tax | |
| California No Use Tax | Colorado No Use Tax | Connecticut No Use Tax | Delaware No Use Tax | |
| District of Columbia No Use Tax | Florida No Use Tax | Georgia No Use Tax | Hawaii No Use Tax | |
| Idaho No Use Tax | Illinois No Use Tax | Indiana No Use Tax | Iowa No Use Tax | |
| Kansas No Use Tax | Kentucky No Use Tax | Louisiana No Use Tax | Maine No Use Tax | |
| Maryland No Use Tax | Massachusetts No Use Tax | Michigan No Use Tax | Minnesota No Use Tax | |
| Mississippi No Use Tax | Missouri No Use Tax | Montana No Use Tax | Nebraska No Use Tax | |
| Nevada No Use Tax | New Hampshire No Use Tax | New Jersey No Use Tax | New Mexico No Use Tax | |
| New York No Use Tax | North Carolina No Use Tax | North Dakota No Use Tax | Ohio No Use Tax | |
| Oklahoma No Use Tax | Oregon No Use Tax | Pennsylvania No Use Tax | Puerto Rico No Use Tax | |
| Rhode Island No Use Tax | South Carolina No Use Tax | South Dakota No Use Tax | Tennessee No Use Tax | |
| Texas No Use Tax | Utah No Use Tax | Vermont No Use Tax | Virginia No Use Tax | |
| Washington No Use Tax | West Virginia No Use Tax | Wisconsin No Use Tax | Wyoming No Use Tax | |
1. The provided use tax rates do not account for local county or city use taxes, and only apply to certain out-of-state purchases for which no (or less) sales tax was paid
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