Frequently Asked Questions
My total taxable purchases are $102.68. The consumer use tax is $9.24 ($102.68 x .09). Do I pay $9.00 or $9.24 to the Department?
When calculating the consumer use tax, do not round the amount of taxable purchases. For example, do not round taxable purchases of $102.68 to $103.00.top of page
However, round the amount of consumer use tax to the nearest whole dollar. For example, if the consumer use tax is $9.24, the amount due is $9.00. If the consumer use tax is $9.68, the amount due is $10.00.