The general use tax rate for purchases is 6.35%. However, the following items are subject to a 7% use tax rate:
- most motor vehicles exceeding $50,000;
- a vessel exceeding $100,000;
- each piece of jewelry exceeding $5,000;
- each piece of clothing or pair of footwear exceeding $1,000;
- a handbag, luggage, umbrella, wallet, or watch exceeding $1,000.