What is the use tax rate?
The general use tax rate for purchases is 6.35%. However, the following items are subject to a 7.75% use tax rate:
- most motor vehicles exceeding $50,000;
- 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.
Vessels, motors for vessels, and trailers to transport vessels are subject to a 2.99% use tax rate.