What is the use tax rate?

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.
Computer and data processing services are subject to a 1% use tax rate.

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