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U.S. Tax Guide

Sales Tax

Information provided on this site is for general guidance only and is often simplified. Actual IRS procedures are complex, and taxpayers should obtain professional assistance or use IRS sources for complete information.

Sales Tax

A description of the sales and use tax regime in the USA, the basis of taxation of sales made over the Internet and the Streamlined Sales Tax Program.

Sales And Use Taxes In The U.S.
A description of the sales and use tax regime in the USA, with a table of sales tax rates in the states.
Introduction »
Table Of Sales Tax Rates »
The Multi-State Tax Commission »
Business Activity Taxes »

Internet Sales In The U.S.
The basis of taxation of sales made over the Internet, both within the U.S. and internationally.
Sales On The Internet »
International Internet Sales »
The Internet Taxation Moratorium »

The Streamlined Sales Tax Program - an attempt by the states to rationalize sales taxes and persuade Congress to allow inter-state taxation.
The Streamlined Sales Tax Program »
The SSUTA Amnesty »
SSTP Certification »

Delaware Tax Guide

More than half of the Fortune 500 companies are incorporated in Delaware as a result of its favorable tax regimes.

View our Delaware section

U.S. Tax Treaty Developments

Treaty Update: Liechtenstein - United States
28 March, 2018
Liechtenstein and the United States are newly engaged in negotiations towards a DTA.
Treaty Update: United States - Armenia
20 February, 2018
US Treasury Secretary Steven Mnuchin on February 6, 2018, agreed to pursue DTA negotiations with Armenia.
Treaty Update: Taiwan - United States
11 January, 2018
Taiwanese Premier Lai Ching-Te has directed the Ministry of Finance to work towards a Taiwan-US tax treaty.
Treaty Update: Vietnam - United States
07 March, 2017
According to recent media reports, Vietnam will soon ratify its new DTA with the United States.
Treaty Update: United States - Argentina
12 October, 2016
Speaking on September 26, US Treasury Secretary Jack Lew disclosed that the US and Argentina are to negotiate a comprehensive double taxation agreement.