Questions & Answers

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.

Let's Get Started

© 2002-2019 FreeTaxUSA, a TaxHawk, Inc. owned and operated website - Terms of Use | Privacy Statement