Frequently Asked Questions
What is the consumer use tax rate?
For taxable purchases made on or after April 1, 2016, the consumer use tax is a combined rate of nine percent. Consumer use tax is calculated at this rate regardless of whether the actual combined state and local rate in your area is equal to, higher than, or lower than nine percent. The nine percent is allocated at five percent to the state and four percent to local jurisdictions. The Department distributes the four percent portion to local governments throughout the state.top of page