District Transactions and Use Tax
Year Started
1970
What is Taxed?
Sales of tangible personal property; use or storage of property when sales tax not paid; Applies to transactions within special tax districts and certain shipments into them
Who Pays?
Retailers of tangible personal property; purchasers, under certain circumstances
Number of Registrants
n/a
Tax Rate
0.1% to 1.0% per tax
09-10 Revenues
$4.0 billion
Revenue Change from 08-09
Up 11.3%
Fund Allocation
Special tax districts - transportation, hospitals, schools, libraries, open space, other