How to Calculate Auto Sales Tax | It Still Runs | Your ...

How to Calculate Auto Sales Tax

by Neil Kokemuller

When buying a new or used car, it is easy to focus on the sticker price of the vehicle and forget about additional expenses, such as your sales tax. Though tax rates vary by state and city, the formula to calculate your vehicle tax is: purchase price times the sales tax percentage.

Sales Tax Example

The sales tax you pay is based on auto tax...

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Website: https://itstillruns.com

Related topics : sales tax vehicle calculator / calculating sales tax rate / calculating sales tax on a car / local sales tax rates by state / new vehicle sales tax deduction

How Much Is Sales Tax On A Car In TN? - YouTube

The few exceptions to this rule are when vehicle purchase price, $single article taxamount payable the davidson co. Car sales tax in tn search car simpli calculator. Individual purchases a vehicle from tennessee dealer, sales tax is paid to the dealer; Otherwise calculatortrade in amount, total tag plate transfer ($19. 00 applicable sales tax submitted by bis on tue, 09 01 2015 20 42sales tax...

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Website: https://www.youtube.com

NC Federal Tax ID Number

Not Sure? Quiz!

Internet Seller For Wholesalers

online internet web page selling on eBay for drop shipping wholesale companionship an internet business based in the UK. Which is the best state to register an LLC in? Thanks. So which state would you recommend? I believe Nevada has no sales tax does Meriden ct require insurance and business licensing for an auto detailing in a residential area do...

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Website: https://www.fedtaxid.com

Oklahoma Tax Commission - Business Sales Tax

Home / Businesses / Tax Types / Business Sales Tax

Business Sales Tax

This information is designed to assist business people and people thinking about operating a business in Oklahoma. What follows is meant to be basic, introductory information and should not be considered the final word in business taxes in Oklahoma. For further information, please contact one of...

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Date: 2017-06-19 19:31:23
Website: ok.gov

NYS SALES TAX RATE 2017 - Tax News

NYS SALES TAX RATE 2017

TGIF: 24 Things To Know About Rhode Island Politics & Media (Peak RI ...

Secretary of State Nellie Gorbea isn't involved about how simply one hundred forty four of 419 polling locations -- a near typical proportion for a presidential main election in RI -- will probably be open on Tuesday. Gorbea stated she .... Our present rep has voted for greater ....

Read on Rhode...

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Website: http://www.tax17news.com

Buying a car could boost your sales tax deduction - Don't ...

The IRS offers a worksheet -- the State and Local General Sales Tax Deduction Worksheet, also in the Schedule A instructions -- for this task. Or you can go to the IRS' online sales tax calculator . Or if you use tax preparation software, it should figure this amount for you.

The IRS calculator still has the 2015 data, but it should be updated by the time filing season opens on Jan. 23, 2017 ....

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Website: http://www.dontmesswithtaxes.com

Consumer Guide: Sales Tax On Cars - Metro Chicago Vehicle ...

Metro Chicago Vehicle Sales Taxes

Where You Live & Where You Buy - They Both Matter!

Would you drive 20 miles to save $700.00 on a new car? Thanks to the mysterious sales tax system in Illinois, that is actually possible. This website is a sales tax guide for Chicago area car shoppers. With the right information car shoppers can understand the best ways to save money by minimizing sales...

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Website: http://salestaxoncars.com

Related topics : sales tax vehicle calculator / sales tax vehicle illinois / calculating sales tax on a car / sales tax vehicle / car sales tax illinois

Local Sales Tax Registration Application - LAOTA

Local Sales Tax Registration Application

Who must file?

Each person pursuing any trade, profession, vocation, calling, or business should complete this form.� Each person is required to keep reasonable records.� Separate records are required for each place of business.

Sales and use tax - Any individual firm, corporation, trust, co-partnership, joint venture, association, this state, city or...

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Date: 2018-04-06 00:22:38
Website: http://www.laota.com

Related topics : sales and use tax certificate of registration / sales and use tax certificate / sales and use tax return form / sales and use tax return / sales and use tax form

General Sales & Use Tax - Louisiana Department of Revenue

General Sales & Use Tax

Who Must File?

The state general sales tax is payable by users, consumers, lessees, and persons receiving services taxable under the law. If a seller or lessor qualifies as a dealer under the definition of the term at R.S. 47:301(4), they must apply for a sales tax certificate, collect the proper taxes from customers, and...

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Website: revenue.louisiana.gov

General Sales & Use Tax - Louisiana Department of Revenue

General Sales & Use Tax

Who Must File?

The state general sales tax is payable by users, consumers, lessees, and persons receiving services taxable under the law. If a seller or lessor qualifies as a dealer under the definition of the term at R.S. 47:301(4), they must apply for a sales tax certificate, collect the proper taxes from customers, and...

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Website: http://rev.louisiana.gov

Implications of Tax Law on Auction Professional

South Dakota passed a law in 2017 with the intent to collect South Dakota sales tax on any taxable item purchased outside the state if the buyer takes possession of the purchased item within the border of South Dakota. This includes items purchased in person at brick-and-mortar stores or auctions, as well as online at sites like Amazon.com, Wayfair.com, or online auctions.

This law has been...

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Website: https://www.auctiontax.com

Related topics : sales tax collections by state / sales tax rules for out of state sales / states without sales tax 2014 / sales tax rules by state / states no sales tax

Alabama Car Sales Tax Increase Worrisome for Auto Dealers

LinkedIn2

Governor Bentley recently unveiled his proposal to increase Alabama car sales taxes, among other measures to combat the state's budget deficit.

The recent announcement of Alabama's Governor Robert J. Bentley about planned tax increases has the news cycle buzzing, and for very good reason.

The proposed measures, among others, include doubling the current car sales tax in the state, which...

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Website: https://www.suretybonds.org

Related topics : alabama sales tax on cars / states without sales tax on cars / sales tax increase / car sales tax / sales tax on new cars

What is the used car sales tax in gwinnett county georgia?

Yes, if you take delivery of an item in another state the merchant there MUST collect sales tax there. If the merchant ships it to you out of state via 'common carrier' the merchant does not have an obligation to collect Georgia sales tax, but YOU have the burden to pay the USE tax and you will pay the use tax when you go to register the car.

Does a resident of Georgia have to pay sales tax on a...

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Website: http://www.answers.com

DOR: Frequently Asked Questions

Indianapolis, IN 46206-0644

Telephone: (317) 615-2544

When I register my aircraft with the Federal Aviation Administration (FAA), will the FAA automatically notify the Indiana Department of Revenue?

No. The FAA and the Indiana Department of Revenue are separate government agencies. They do not automatically exchange information. It is the aircraft owner's responsibility to register the aircraft...

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Website: in.gov

Lee County Treasurer Main Page

CDL issuance; Auto and Motorcycle testing and license issuance.

License, title, collect fee for new registration and motor vehicle registrations in Lee County

Issue duplicate, salvage, in lieu and in transit titles

Record and release security interests

Issue junking certificates for vehicles that are dismantled or no longer operable

Prepare reports for the Iowa Department of...

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Date: 2018-01-05 15:03:17
Website: http://www.leecounty.org

Related topics : county property tax sales / tax certificate sale lee county / county sales tax rate / property sales tax / delinquent tax sales

Nexus Auto Sales - Used Cars - Chantilly VA Dealer

Welcome to Nexus Auto Sales Inc

 

Nexus Auto Sales Inc is a premium pre-owned vehicle dealer in Chantilly with more than 20 years of experience in the car business. We provide quality vehicles of various makes and models from domestic and import manufactures with the most competitive prices in the industry. Trades of any kind are welcome and we will buy your car even if you don't buy ours....

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Website: https://www.nexusautosales.com

Related topics : car sales tax in va / va sales tax rate on cars / sales and use tax rates / sales tax use / sales and use tax

How to Calculate Maryland Car Tax - CarsDirect

The amount you pay for tax will depend on whether you are buying the car new or used.

Step 1- Know the Specific Maryland Car Taxes

The specific tax laws in Maryland you should pay attention to are the Sales tax, which is 6%; the Title tax, which is $50; the Plate Transfer tax, which is $10; and the Registration tax, which can range from $128 to $180. Other than those specific laws, the...

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Website: https://www.carsdirect.com

Related topics : maryland sales tax on cars / calculating sales tax on a car / deduction sales tax new car / sales & use tax maryland / maryland sales and use tax

Sales Tax - Frequently Asked Questions - Louisiana Revenue

To what transactions is sales tax applied?

The state general sales and use tax is levied on the following transactions:

Sale of tangible personal property in this state.

Use, consumption, distribution, or storage for use or consumption in this state of any tangible personal property.

Lease or rental within this state of any item or article of tangible personal property.

Sales of...

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Website: http://www.revenue.louisiana.gov

New Illinois sales tax law lowers the cost of leasing a ...

Illinois sales tax law lowers the cost of leasing a car

Marc Romanelli

A man signs a document for an auto loan with a young woman sitting beside him in front of a car salesman.

A man signs a document for an auto loan with a young woman sitting beside him in front of a car salesman. (Marc Romanelli)

Rick PopelyChicago Tribune

New tax law in Illinois to trim hundreds off the cost of leasing a...

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Website: http://www.chicagotribune.com

Related topics : sales tax vehicle illinois / car sales tax illinois / sales tax vehicle / law sales tax / sales tax by county illinois

How to Calculate Washington Car Tax - CarsDirect

Whether you live in Seattle, Olympia or Vancouver, paying Washington car tax is an unavoidable expense. The state of Washington taxes all sales of automobiles at a rate of 6.5 percent, which is the standard retail sales tax. In addition, Washington county taxes are applied as well at a rate of 0.3 percent of the sales price.The tax money collected is allocated toward various state funded services...

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Website: https://www.carsdirect.com

Related topics : states without sales tax on used cars / states without sales tax on cars / calculating sales tax on a car / states no sales tax / sales tax vehicle calculator

Fuel Tax Swap Frequently Asked Questions (FAQ) – Board of ...

Effective July 1, 2010, the Fuel Tax Swap provided for a combination of lowering the sales and use tax rate applicable to sales of motor vehicle fuel, excluding aviation gasoline, and simultaneously raised the state excise motor vehicle fuel tax rate.

In addition, effective July 1, 2011, the Fuel Tax Swap raised the sales tax rate applicable to sales of diesel fuel and simultaneously lowered the...

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Website: http://www.boe.ca.gov

Nebraska Sales and Use Tax FAQs on Certain Services

at 800-742-7474 (NE & IA) or 402-471-5729

Pest Control Services

Are pest control services purchased by a contractor and performed at a construction site subject to tax?

Yes Charges for pest control services performed before, during, or after construction are subject to tax. The contractor cannot purchase such services tax-free (for resale) because this service is not considered contractor...

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Date: 2017-11-28 18:05:00
Website: http://www.revenue.nebraska.gov

Agricultural Exemption - Tennessee State Government

Items that are exempt from sales and use tax when sold to people who have an Agricultural Sales and Use Tax Certificate of Exemption include:

Any appliance used directly and principally for producing agricultural products (This does not include autos, trucks, household appliances or property that becomes real property, such as barns, sheds and fencing.)

Grain bins and attachments

Aircraft...

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Date: 2018-04-05 22:49:51
Website: https://www.tn.gov

Related topics : sales and use tax exemption certificate tennessee / sales and use tax exemption certificate renewal application / government sales tax exemption certificate / sales and use tax exemption certificate / sales and use tax certificate tennessee

2017 Tax Burden by State | WalletHub®

For more insight on the differences in state tax policies, we asked a panel of taxation experts to weigh in with their thoughts on the following key questions:

What state and local tax instruments are most fair? Least fair?

What's the relationship between state tax burden and economic growth?

Should states and localities tax property at different marginal rates like income?

What makes some state...

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Date: 2018-04-05 18:53:16
Website: https://wallethub.com

How to Calculate New York Car Tax - CarsDirect

How to Calculate New York Car Tax

By

Andrew Kaufman

Automotive News

Andrew Kaufman is an automotive journalist and content manager from Los Angeles, CA. He received his English Degree from Colorado College and has written about a variety of topics throughout his career.

Follow On: Google+ | Website

, Automotive News - May 17, 2012

New York car tax can sometimes be a frustrating thing to sort out....

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Website: https://www.carsdirect.com

Related topics : local sales tax rates by state / sales tax on new cars / local sales tax rates by zip code / states without sales tax on used cars / local sales tax rates

Department Of Motor Vehicles Errs In Calculating Sales Tax ...

Department Of Motor Vehicles Errs In Calculating Sales Tax On Hundreds Of Luxury Cars

Rudolf Stricker Photo

The Department of Motor Vehicles acknowledged Tuesday it has miscalculated the sales tax on luxury autos like this Ferrari F430 Coupe.

The Department of Motor Vehicles acknowledged Tuesday it has miscalculated the sales tax on luxury autos like this Ferrari F430 Coupe. (Rudolf Stricker...

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Website: http://www.courant.com

Related topics : sales tax vehicle calculator / calculating sales tax on a car / calculation sales tax / sales tax calculator / sales tax vehicle

DRS: Ruling 2002-3, Sales and Use Tax / Admissions Tax ...

Application to a Federally Recognized Indian Tribe

Located in Connecticut

FACTS:

A federally recognized Indian tribe (hereinafter the "Tribe") located in Connecticut has inquired as to the appropriate tax [i] treatment of a variety of transactions to which the Tribe is a party. [ii]   These transactions take place either within or outside of "Indian country of the Tribe." [iii]

ISSUES:

Whether...

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Website: http://www.ct.gov

How to Calculate Georgia Car Tax - CarsDirect

How to Calculate Georgia Car Tax

January 27, 2012

Calculating Georgia car tax isn't the most pleasant of tasks, but knowing what you'll pay before you purchase a car can take some of the shock away before you sign on the dotted line. The state has a retail sales tax of 4%, however this does not apply to motor vehicles purchased in the state. Instead of a Georgia state auto sales tax, an Ad Valorem tax is assessed and must be paid yearly.�If a vehicle was purchased outside of the state �of Georgia, the sales tax applies (see section on Sales Tax). When you buy a car in...

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Website: https://www.carsdirect.com

Related topics : states without sales tax on cars / georgia sales tax county / calculating sales tax on a car / tax sales in georgia / sales tax information by state

Auto Loan Calculator - Calculator.net: Free Online Calculators

Cash Back or Low Interest Calculator | Auto Lease Calculator

The Auto Loan Calculator considers the most vital factors in order to calculate auto loan information. It assumes that the full purchase price is accounted for whether as down payment or part of the loan, along with any fees involved. If only the monthly payment for any auto loan is given, use the Monthly Payments tab (reverse auto...

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Website: calculator.net

Auto Sales & Storage Durham NC | Durham Rescue Mission

Auto Sales & RV / Boat Storage in Raleigh, NC

Durham Rescue Mission Auto Sales opened in 2006. In October 2010, we expanded our operation to include boat and RV storage.

Today, Durham Rescue Mission Auto Sales & Storage offers used vehicles for sale, as well as limited storage space for your car, boat or RV. We gladly accept used car donations of all types.

Don't Just Trade In Your Car -- Donate It to the Durham Rescue Mission!

If you're ready to trade in your car or interested in selling it for cash, consider donating it to the Durham Rescue Mission instead. Not only will you receive a tax deduction for your donation to...

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Website: https://www.durhamrescuemission.org

Related topics : auto sales tax / sales & use tax nc / nc sales and use tax / car sales tax nc

State income tax - Wikipedia

Forty-three states impose a tax on the income of individuals, sometimes referred to as personal income tax. State income tax rates vary widely from state to state. The states imposing an income tax on individuals tax all taxable income (as defined in the state) of residents. Such residents are allowed a credit for taxes paid to other states. Most states tax income of nonresidents earned within...

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Date: 2018-04-03 05:21:33
Website: https://en.wikipedia.org

Pennsylvania Vehicle & Car Title Transfers | DMV.ORG

Replace a Pennsylvania Title

Our goal is to give you the most up-to-date, accurate information about your state DMV's processes. The date you see here reflects the most recent time we've verified this information with your state DMV. When they change something, we do, too!

Verified As Of: 4/5/2018

How to Complete an Auto Title Transfer in Pennsylvania

The buyer and seller will go together to a...

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Date: 2018-04-05 23:43:03
Website: https://www.dmv.org

Related topics : states without sales tax on used cars / sales and use tax return form / sales and use tax certificate of registration / states without sales tax on cars / county tax lien sales

Automakers Could Avoid Excise Tax by Rerouting Foreign ...

Multinational auto manufacturers in the U.S. may need to rethink their supply chains to offset a heavier tax burden under the House and Senate tax bills.

Provisions in both the House bill ( H.R. 1 ) and Senate bill levy hefty taxes on corporations that make payments to foreign businesses for related services and goods. For the auto industry, this presents a significant hurdle, as ...

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Website: https://www.bna.com

Related topics : make tax payment / income tax e payment receipt / income tax e payment / auto sales tax / new vehicle sales tax deduction

Automakers Could Avoid Excise Tax by Rerouting Foreign ...

Multinational auto manufacturers in the U.S. may need to rethink their supply chains to offset a heavier tax burden under the House and Senate tax bills.

Provisions in both the House bill ( H.R. 1 ) and Senate bill levy hefty taxes on corporations that make payments to foreign businesses for related services and goods. For the auto industry, this presents a significant hurdle, as ...

Read more


Website: https://www.bna.com

Related topics : make tax payment / income tax e payment receipt / income tax e payment / auto sales tax / new vehicle sales tax deduction

USAA Auto Sales Tax Settlement ... - Class Action Rebates

The Class includes everyone who is, or was, insured under a Florida Automobile Insurance Policy issued by USAA that suffered one or more Total Losses to their vehicles during the period from October 17, 2008 through October 15, 2016 that was determined to be covered by USAA; or received from USAA an Actual Cash Value Payment(s).

Estimated Amount

Individuals will receive the tax amount plus 8%

Proof of Purchase

Click Here to Complete USAA...

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Website: http://www.classactionrebates.com

Related topics : sales tax on automobiles in florida / make estimated tax payments / auto sales tax / sales tax on services / sales tax on automobiles

2014 IRS SALES TAX DEDUCTION - Tax 4 Tips

11. June 2013 · Comments Off · Categories: Irs Tax · Tags: 2014 , DEDUCTION , SALES

Ted Cruz releases effort to abolish IRS, however tax specialists call him confused

"We should abolish the IRS plus rather move to a easy flat taxes, where the average American will complete the taxes about a postcard," he mentioned last week about Fox News. "Put down how much we earned, place down a deduction...

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Website: http://www.tax4tips.org

Tax Filing Deadlines in Canada - Bookkeeping-Essentials.com

Tax Filing Deadlines in Canada

Tax Due Dates By Type of Tax

by L. Kenway BComm CPB

The Bookkeeper's Notes on tax compliance and tax filing deadlines by tax type ...

everything in one place ... for work from home bookkeepers and small business owners doing their own books.

You can scroll down to find what you are looking for or click on one of the QUICK LINKS to go right to the spot.

What You'll...

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Website: http://www.bookkeeping-essentials.com

The Dealer Auto Sales

Can't find what you are looking for?

Call us at 1-800-548-2558

We have different vehicles coming in on a weekly basis!

Used Car Checklist

All automobiles sold will receive a complete...

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Date: 2016-12-23 17:31:58
Website: http://www.thedealerautosales.com

Related topics : auto sales tax

Shawano Auto Sales - Shawano, WI Chrysler Jeep Dodge RAM ...

Type of Service Needed*

Next Step

By submitting your contact information, you consent to be contacted by telephone about purchasing a vehicle or obtaining vehicle financing. Clicking on the Submit button above is your electronic signature.

Welcome to Shawano Auto Sales

New Chrysler Dodge Jeep RAM & Used Car Dealer Serving Shawano, WI

When it comes to the vehicle you drive, never settle for...

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Website: https://www.shawanoauto.com

Related topics : sales tax on new cars / auto sales tax / sales tax vehicle / registration sales tax

Edwards Auto Sales Co Inc | Ford Dealership in Walhalla SC

Welcome to Edwards Auto Sales Co Inc

Welcome to our new website!!

Edwards Auto is a family owned and operated business for over 50 years.

We pride ourselves on integrity and loyalty to our customers.

Our goal is for you as the customer to know 3 things:

1. Honesty is always the BEST policy and that is what you will get here.

2. We VALUE you.

3. IF you buy here not only will you leave with a GREAT automobile, you will leave knowing you are considered part of the Edwards Auto family.

***VOTED BEST OF THE BEST New and Used Auto***

We have a strong and committed sales staff with many years of experience...

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Website: http://www.edwardsautosales.net

Related topics : auto sales tax / sales tax application

Sales of Business Assets | Tax Blog

Written by Harold Goedde | Posted in Property Tax o Sales/Use Tax o Tax Provision/Tax Reporting

Business assets are not capital assets but the sale my result in long-term capital gain if the asset has been held for more than one year. Under Code Section 1231, the net gain from sale of all Section 1231 assets is long-term capital gain, but there are two are two exceptions for depreciable property....

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Website: https://www.taxconnections.com

Related topics : income tax long term capital gains / capital gains tax property sale / tax long term capital gain 2013 / tax long term capital gains / capital gains tax on land sale

Punjab Revenue Authority announces scheme of reduced rate ...

Punjab Revenue Authority (PRA) has reduced rate of sales tax on services for various sectors. The reduced rate scheme will be applied for fiscal year 2015/2016.

According to a notification issued by PRA on January 11, 2016, the sales tax rate will be two percent on the services provided to the textile, leather, carpet, surgical and sports goods sectors in respect of manufacturing or processing on...

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Website: http://www.pkrevenue.com

Related topics : punjab sales tax rate / sales tax rates / sales and use tax rates / sales tax information services / sales tax on services

BUSY Accounting Software with Inventory, Billing, VAT ...

POS implemented. Now, a User can opt to feed data in POS mode for Sale, Purchase, Sales Return and Purchase Return vouchers.

Multi-Currency module revamped:

a. Till now, only one alternate currency could be attached with an account head. Now we can maintain one account in...

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Website: http://www.busy.in

Get the Most From Car-Related Tax Deductions - Edmunds

All year long, you shell out money to keep your car rolling. But as you file your federal tax return this year, your car-related expenses could actually save you some money.

Tax professionals and a spokesperson for the Internal Revenue Service (IRS) say there are at least five main areas car owners should consider when preparing their returns. People can only claim these deductions if they file...

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Website: https://www.edmunds.com

Retail Inventory Tracker - Free Inventory (Stock ...

Enter Business Information in Settings sheet

Enter Product Categories in Settings sheet

Enter list of�Products in Products sheet

Enter current�Prices of products in Prices sheet

Enter list of customers and suppliers in Partners sheet

Creating Orders

Enter list of Orders in Order Headers sheet.

Enter each order's details�(line items) in Order Details sheet.

Viewing business...

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Website: https://indzara.com

Car Payment & Affordability Calculator - NADAguides

Arrange Financing

What to Consider for Car Payments and Affordability

When you're in the market for new or used cars, it can get rather daunting when you have no idea where to start. One of the keys to a successful car purchase is knowing what you can afford. This car payment calculator takes all the hard work out of making a sound financial decision. Simply enter in your desired monthly payment...

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Website: http://www.nadaguides.com

Related topics : states without sales tax on used cars / states without sales tax on cars / states without sales tax on computers / sales tax on new cars / calculating sales tax on a car

Electric car sales hit the brakes as tax credit axed and ...

Electric car sales in Georgia have dropped dramatically since a $5,000 tax credit was eliminated and a $200 annual registration fee was imposed July 1.

-- Don Francis on Wednesday, October 28th, 2015 in an interview with Watchdog.org

Electric car sales hit the brakes as tax credit axed and fee added

By Nancy Badertscher on Monday, November 2nd, 2015 at 12:00 a.m.

Obama earned a Promise Kept for...

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Website: http://www.politifact.com

Car Cost Calculator - Financial Mentor

This car cost calculator figures the true cost of ownership for running either one car or comparing between two cars.

This calculator makes it easy to compare car costs on totally different deals from new to used by factoring in all the relevant expenses (depreciation rates, interest rates, purchase prices, insurance costs, mpg ratings, etc.).

To calculate costs for a single car click on the...

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Website: https://financialmentor.com

Related topics : calculating sales tax on a car / car tax calculator / states without sales tax on used cars / deduction sales tax new car / new vehicle sales tax deduction

Lowery Bros. Chrysler Jeep | New 2017-2018 & Used Car ...

Lowery Bros. Chrysler Jeep

Lowery Bros. Chrysler Jeep Dealership: New & Used Car Dealer in Syracuse, NY | Serving Auburn NY, Cicero NY & Cortland NY with Sales, Service, Financing & Auto Parts

Welcome to Lowery Bros. Chrysler Jeep's official website, where you can browse our entire inventory of new and used cars at our Syracuse, New York region dealership. You can visit us to test drive a...

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Website: https://www.lowerybroschryslerjeep.com

Related topics : states without sales tax on used cars / car sales tax ny / sales tax on new cars / ny sales tax rate / ny sales tax form