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Overview of General Turnover Taxes and Tax Rates - empcom.gov.in

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MARCH/APRIL 2003 VAT MONITOR 11<br />

Country Type <strong>of</strong> tax <strong>Tax</strong> rates (%)<br />

1 2 3 4 5 6<br />

VAT Retail tax St<strong>and</strong>ard Reduced Increased Zero-rated exports<br />

– New Jersey Sales <strong>Tax</strong> 6 – – – –<br />

0.125-<br />

– New Mexico Sales <strong>Tax</strong> 5<br />

– – –<br />

2.25<br />

– New York Sales <strong>Tax</strong> 4 2.75-4.5 – – –<br />

– North Carol<strong>in</strong>a Sales <strong>Tax</strong> 4.5 2-2.5 – – –<br />

– North Dakota Sales <strong>Tax</strong> 5 1-2.5 – – –<br />

– Ohio Sales <strong>Tax</strong> 5 0.25-2 – – –<br />

– Oklahoma Sales <strong>Tax</strong> 4.5 0.5-6 – – –<br />

– Oregon Sales <strong>Tax</strong> – – – – –<br />

– Pennsylvania Sales <strong>Tax</strong> 6 0-1 – – –<br />

– Rhode Isl<strong>and</strong> Sales <strong>Tax</strong> 7 – – – –<br />

– South Carol<strong>in</strong>a Sales <strong>Tax</strong> 5 0-2 – – –<br />

– South Dakota Sales <strong>Tax</strong> 4 1-4 – – –<br />

– Tennessee Sales <strong>Tax</strong> 7 1.5-2.75 – – –<br />

– Texas Sales <strong>Tax</strong> 6.25 0.5-2 – – –<br />

– Utah Sales <strong>Tax</strong> 4.75 1-3 – – –<br />

– Vermont Sales <strong>Tax</strong> 5 – – – –<br />

– Virg<strong>in</strong>ia Sales <strong>Tax</strong> 3.5 1 – – –<br />

– Wash<strong>in</strong>gton Sales <strong>Tax</strong> 6.5 0.5-2.4 – – –<br />

– West Virg<strong>in</strong>ia Sales <strong>Tax</strong> 6 – – – –<br />

– Wiscons<strong>in</strong> Sales <strong>Tax</strong> 5 0-0.6 – – –<br />

© 2003 International Bureau <strong>of</strong> Fiscal Documentation<br />

– Wyom<strong>in</strong>g Sales <strong>Tax</strong> 4 0-2 – – –<br />

US Virg<strong>in</strong> Isl<strong>and</strong>s no turnover tax – – – –<br />

Uruguay IVA 23 14 – yes<br />

Uzbekistan VAT 20 15 – yes<br />

Vanuatu VAT 12.5 – – yes<br />

Venezuela IVA 16 8 26 yes<br />

Vietnam VAT 10 5 20 yes<br />

Wallis <strong>and</strong> Futuna no turnover tax – – – –<br />

Western Samoa VAGST 10 – – no<br />

Yemen Consumption <strong>Tax</strong> 0.5-2 15 no

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