Arthur L. Rubin wrote:

- quote -

The rate in each state varies. (Right; end with a verb!)
Zum Beispiel, the rate in Texas is 8% while in Alabama the
rate 4% is. Hence each table is differently constructed.
Just like these sentences.

I prepare sales tax returns, and here in Alabama, in
addition to state rate, each county and municipality has
it's own added rates. Within five miles of where I live, the
cumulative rates are 7% (over in Georgia), 8%, and 10%.
Georgia has 159 counties, most towns/cities have their added
rates also with not just local sales tax, but other 1 per
centers for things like rapid transit (Atlanta), education
tax, and "special purpose" sales tax.

Oh, I almost forgot about rental and use taxes; motel and lodging
taxes. It's a nightmare at times.

Merry Christmas,
Harlan Lunsford, EA n LA

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Arthur L. Rubin wrote:

- quote -

It's the state rate, as opposed to the city or county rate.
Google "<state name> state sales tax rate" and you'll find
it. For example, the Oklahoma state rate is 4.5%, and the
Texas state rate is 6.25% (which I know, because I just
looked it up for another poster). Nothing secret about it.

Phoebe

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Arthur L. Rubin wrote:

- quote -

You've asked a very good question. The IRS has not
published the table of actual general sales tax rates they
used in the table. Unless they publish additional
information, then each taxpayer will have to gather that
information on their own.

In the State of California the statewide base tax is 7.25%.
However, that includes a 1% statewide local tax rate. The
actual state rate is 6.25%. Over and above the 7.25% you
would have local taxes by jurisdiction (e.g., 8.25% total in
LA). Did the IRS use 7.25% or 6.25%? Who knows....

--
Alan
http://taxtopics.net

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- quote -

Sure they do. It's the rate that the specific state charges
for sales tax before local sales taxes are added in. For
instance, here in NJ it's 6% with no local sales tax allowed
(though there are economic development areas that charge
less than 6%).

Ira Smilovitz

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Does anyone know what the state sales tax rate that the
tables in pub 600 are based on is? (OK, this sentence looks
German.)

As I understand the instructions, in using the tables, the
taxpayer is supposed to look up the amount of the tax, based
on modified gross income, and then multiply by the ratio of
the totoal local tax rate to the state sales tax rate. I
suspect hardly anyone, including those preparing state sales
tax returns, know what the IRS considers the "state sales
tax rate".

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