引用 “原帖由 solitude12 于 2008-3-31 22 发表
January 1, 2008
State Tax Rates
ALABAMA 4
ALASKA none
ARIZONA 5.6
ARKANSAS 6
CALIFORNIA (3) 7.25 (2)
COLORADO 2.9
CONNECTICUT 6
DELAWARE none
FLORIDA 6
GEORGIA 4
HAWAII 4
IDAHO 6
IL 。 ”
NEW MEXICO 5
NEW YORK 4
这个表很好。我看了一下表上的纽约州税率,也是正确的。问题是许多来客会到纽约市来,其实在市里的税是不一样的。
我下载了有关的官方网页,并对一部分内容用中文做了一些翻译说明。希望会对来美国的朋友,尤其对来纽约游四海旅游朋友有些裨益。
NYC Sales and Use Tax
纽约市的销售和消费税
What Goods and Services are Subject to This Tax?
New York City imposes sales tax on the sale or use of the following items in the City:
1. Most tangible personal property (i.e. alcohol, furniture, electronics, etc.);
2. Gas, electricity, refrigeration, steam, telephone, and telegraph services;
3. Detective, cleaning, and maintenance services;
4. Occupancy of hotel and motel rooms;
5. Food and beverages sold by restaurants and caterers;
6. Admission charges to places of amusement;
7. Receipts from beauty, barbering, hair restoring, manicures, pedicures, electrolysis, massage, and other, similar services;
8. Receipts from the sale of services by or use of facilities of weight control salons, health salons, gymnasiums, and similar establishments;
9. Sales of credit rating and credit reporting services;
10. Receipts from the sales of the service of parking, garaging, or storing motor vehicles;
Tax Rates
税率
On items 1-9 above, the City sales tax rate is 4.5 percent (in addition to the New York State sales and use tax of 4 percent and the Metropolitan Commuter Transportation District surcharge of 0.375%), for a total Sales and Use tax of 8.875 percent.
以上1-9的项目,城市销售税率为4.5%(加上纽约州销售和消费税的4%和大都市通勤交通附加税0.375%),纽约市总销售和消费税为百分之8.875。
City sales tax is imposed on the purchase of clothing and footwear costing $110 or more per item or pair as of August 1, 2009.
纽约市从2009年8月1日起对购买服装和鞋类每件或每对耗资$ 110或以上的开征销售税。
The New York State tax rate of 4.375% (including the Metropolitan Commuter Transportation District rate) was repealed effective April 1, 2006, and the New York City tax rate of 4% was eliminated effective September 1, 2005 for items under $110. More information on the clothing and footwear sales tax exemption is available from the State Web site.
(纽约市)对购买服装和鞋类每件或每对耗资$ 110以下的,从2006年四月一日起 废除纽约州的4.375%税率(包括大都会通勤交通税),并从2005年9月1日起取消纽约市的4%的税率。更多关于服装和鞋类的销售免税的信息,可从(纽约)州的网站得到。
On Item 10 above, the City imposes a 6 percent tax and an additional 8 percent surtax (on parking, garaging, or storing motor vehicles in Manhattan).
关于以上第10 项,纽约市设定了百分之六的税并增加了附加税百分之八(用于泊车,库内租位,或存放在曼哈顿的机动车辆)。