|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:administeredBy
|
state departments of revenue
|
|
gptkbp:appliesTo
|
gptkb:United_States
sale of goods
sale of some services
|
|
gptkbp:appliesToOnlineSales
|
yes (after South Dakota v. Wayfair, Inc.)
|
|
gptkbp:averageRate
|
about 7% (combined state and local, varies)
|
|
gptkbp:courtCase
|
gptkb:South_Dakota_v._Wayfair,_Inc.
|
|
gptkbp:dataCollected
|
point of sale
|
|
gptkbp:doesNotApplyIn
|
gptkb:Delaware
gptkb:Montana
gptkb:New_Hampshire
gptkb:Oregon
Alaska (no state sales tax, some local taxes)
|
|
gptkbp:excludes
|
clothing (in some states)
groceries (in some states)
prescription drugs (in some states)
|
|
gptkbp:highestStateRate
|
gptkb:California
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
US sales tax
|
|
gptkbp:introducedIn
|
1921
|
|
gptkbp:leviedBy
|
local governments
state governments
|
|
gptkbp:lowestNonZeroStateRate
|
gptkb:Colorado
|
|
gptkbp:notableCollection
|
retailers
|
|
gptkbp:notLeviedBy
|
gptkb:government
|
|
gptkbp:purpose
|
raise revenue for state and local governments
|
|
gptkbp:rateVariesBy
|
gptkb:state_order
locality
|
|
gptkbp:relatedTo
|
excise tax
use tax
VAT (value-added tax)
|
|
gptkbp:remittedTo
|
gptkb:local_government
gptkb:state_order
|
|
gptkbp:taxStatus
|
consumption tax
retail price
|
|
gptkbp:bfsParent
|
gptkb:WooCommerce_Tax
|
|
gptkbp:bfsLayer
|
7
|