Retail Sales Tax
A seller is subject to sales tax imposed on his
gross receipts from retail sales. The seller collects the tax from
the customer by separately stating the tax and adding it to the sales
price or charge. The rate of tax is determined by individual states
and local governments.
Click
here to get a list of individual state rates.
Retail sales is defined as sales to a customer
or to any person for any purpose other than for resale. The tax may
also apply to motel rooms.
The sales of some food items may be subject to
tax at a reduced rate, depending on local regulations.
Racing and Trackside vendors are not excused from
sales tax.
