TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 150 USE TAX
SECTION 150.TABLE A TAX COLLECTION BRACKETS


 

Section 150.TABLE A   Tax Collection Brackets

 

 

⅛% Tax Rate

 

 

 

 

 

IF TRANSACTION IS:

TAX IS:

 

 

0.01

TO

3.99

 

0.00

 

 

4.00

TO

11.99

 

0.01

 

 

 

 

 

 

 

 

¼% Tax Rate

 

 

 

 

 

IF TRANSACTION IS:

TAX IS:

 

 

0.01

TO

1.99

 

0.00

 

 

2.00

TO

5.99

 

0.01

 

 

6.00

TO

9.99

 

0.02

 

 

 

 

 

 

 

 

½% Tax Rate

 

 

 

 

 

IF TRANSACTION IS:

TAX IS:

 

 

0.01

TO

.99

 

0.00

 

 

1.00

TO

2.99

 

0.01

 

 

3.00

TO

4.99

 

0.02

 

 

5.00

TO

6.99

 

0.03

 

 

7.00

TO

8.99

 

0.04

 

 

 

 

 

 

 

 

¾% Tax Rate

 

 

 

 

 

IF TRANSACTION IS:

TAX IS:

 

 

0.01

TO

0.66

 

0.00

 

 

0.67

TO

1.99

 

0.01

 

 

2.00

TO

3.33

 

0.02

 

 

3.34

TO

4.66

 

0.03

 

 

4.67

TO

5.99

 

0.04

 

 

6.00

TO

7.33

 

0.05

 

 

7.34

TO

8.66

 

0.06

 

 

8.67

TO

9.99

 

0.07

 

 

 

 

 

 

 

1% Tax Rate

 

 

 

 

 

IF TRANSACTION IS:

TAX IS:

 

 

0.01

TO

0.49

 

0.00

 

 

0.50

TO

1.49

 

0.01

 

 

1.50

TO

2.49

 

0.02

 

 

2.50

TO

3.49

 

0.03

 

 

3.50

TO

4.49

 

0.04

 

4.50

TO

5.49

 

0.05

 

 

5.50

TO

6.49

 

0.06

 

 

6.50

TO

7.49

 

0.07

 

 

7.50

TO

8.49

 

0.08

 

 

8.50

TO

9.49

 

0.09

 

 

 

 

 

 

 

 

1⅛% Tax Rate

 

 

 

 

 

IF TRANSACTION IS:

TAX IS:

 

 

0.01

TO

0.04

 

0.00

 

 

0.45

TO

1.33

 

0.01

 

 

1.34

TO

2.22

 

0.02

 

 

2.23

TO

3.11

 

0.03

 

 

3.12

TO

3.99

 

0.04

 

 

4.00

TO

4.88

 

0.05

 

 

4.89

TO

5.77

 

0.06

 

 

5.78

TO

6.66

 

0.07

 

 

6.67

TO

7.55

 

0.08

 

 

7.56

TO

8.44

 

0.09

 

 

8.45

TO

9.33

 

0.10

 

 

 

 

 

 

 

 

1¼% Tax Rate

 

 

 

 

 

IF TRANSACTION IS:

TAX IS:

 

 

0.01

TO

0.39

 

0.00

 

 

0.40

TO

1.19

 

0.01

 

 

1.20

TO

1.99

 

0.02

 

 

2.00

TO

2.79

 

0.03

 

 

2.80

TO

3.59

 

0.04

 

 

3.60

TO

4.39

 

0.05

 

 

4.40

TO

5.19

 

0.06

 

 

5.20

TO

5.99

 

0.07

 

 

6.00

TO

6.79

 

0.08

 

 

6.80

TO

7.59

 

0.09

 

 

7.60

TO

8.39

 

0.10

 

 

8.40

TO

9.19

 

0.11

 

 

9.20

TO

9.99

 

0.12

 

 

 

 

 

 

 

 

1½% Tax Rate

 

 

 

 

 

IF TRANSACTION IS:

TAX IS:

 

 

0.01

TO

0.33

 

0.00

 

 

0.34

TO

0.99

 

0.01

 

 

1.00

TO

1.66

 

0.02

 

 

1.67

TO

2.33

 

0.03

 

 

2.34

TO

2.99

 

0.04

 

 

3.00

TO

3.66

 

0.05

 

 

3.67

TO

4.33

 

0.06

 

 

4.34

TO

4.99

 

0.07

 

 

5.00

TO

5.66

 

0.08

 

 

5.67

TO

6.33

 

0.09

 

 

6.34

TO

6.99

 

0.10

 

 

7.00

TO

7.66

 

0.11

 

 

7.67

TO

8.33

 

0.12

 

 

8.34

TO

8.99

 

0.13

 

 

9.00

TO

9.66

 

0.14

 

 

 

 

 

 

 

 

1¾% Tax Rate

 

 

 

 

 

IF TRANSACTION IS:

TAX IS:

 

 

0.01

TO

0.28

 

0.00

 

 

0.29

TO

0.85

 

0.01

 

 

0.86

TO

1.42

 

0.02

 

 

1.43

TO

1.99

 

0.03

 

 

2.00

TO

2.57

 

0.04

 

 

2.58

TO

3.14

 

0.05

 

 

3.15

TO

3.71

 

0.06

 

 

3.72

TO

4.28

 

0.07

 

 

4.29

TO

4.85

 

0.08

 

 

4.86

TO

5.42

 

0.09

 

 

5.43

TO

5.99

 

0.10

 

 

6.00

TO

6.57

 

0.11

 

 

6.58

TO

7.14

 

0.12

 

 

7.15

TO

7.71

 

0.13

 

 

7.72

TO

8.28

 

0.14

 

 

8.29

TO

8.85

 

0.15

 

 

8.86

TO

9.42

 

0.16

 

 

9.43

TO

9.99

 

0.17

 

 

 

 

 

 

 

2% Tax Rate

 

 

 

 

 

IF TRANSACTION IS:

TAX IS:

 

 

0.01

TO

0.24

 

0.00

 

 

0.25

TO

0.74

 

0.01

 

 

0.75

TO

1.24

 

0.02

 

 

1.25

TO

1.74

 

0.03

 

 

1.75

TO

2.24

 

0.04

 

 

2.25

TO

2.74

 

0.05

 

 

2.75

TO

3.24

 

0.06

 

 

3.25

TO

3.74

 

0.07

 

 

3.75

TO

4.24

 

0.08

 

 

4.25

TO

4.74

 

0.09

 

 

4.75

TO

5.24

 

0.10

 

 

5.25

TO

5.74

 

0.11

 

 

5.75

TO

6.24

 

0.12

 

 

6.25

TO

6.74

 

0.13

 

 

6.75

TO

7.24

 

0.14

 

 

7.25

TO

7.74

 

0.15

 

 

7.75

TO

8.24

 

0.16

 

 

8.25

TO

8.74

 

0.17

 

 

8.75

TO

9.24

 

0.18

 

 

9.25

TO

9.74

 

0.19

 

 

 

 

 

 

 

 

2⅛% Tax Rate

 

 

 

 

 

IF TRANSACTION IS:

TAX IS:

 

 

0.01

TO

0.23

 

0.00

 

 

0.24

TO

0.70

 

0.01