Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state and local governments and are not uniform throughout the United States. Some excise taxes are collected from the producer or retailer and not paid directly by the consumer, and as such often remain "hidden" in the price of a product or service, rather than being listed separately.
Fiona Ma is an American politician and Certified Public Accountant who has been serving as the California State Treasurer since January 7, 2019. She previously served as a member of the California Board of Equalization from 2015 to 2019, the California State Assembly (2006–2012), and the San Francisco Board of Supervisors (2002–2006).
A use tax is a type of tax levied in the United States by numerous state governments. It is essentially the same as a sales tax but is applied not where a product or service was sold but where a merchant bought a product or service and then converted it for its own use, without having paid tax when it was initially purchased. Use taxes are functionally equivalent to sales taxes. They are typically levied upon the use, storage, enjoyment, or other consumption in the state of tangible personal property that has not been subjected to a sales tax.
The economy of the State of California is the largest in the United States, boasting a $3.2 trillion gross state product (GSP) as of 2019. If California were a sovereign nation (2019), it would rank as the world's fifth largest economy, ahead of India and behind Germany. Additionally, California's Silicon Valley is home to some of the world's most valuable technology companies, including Apple, Alphabet Inc., and Facebook. In total, over 10% of Fortune 1000 companies were based in California in 2018, the most of any state.
Sales taxes in the United States are taxes placed on the sale or lease of goods and services in the United States. Sales tax is governed at the state level and no national general sales tax exists. 45 states, the District of Columbia, the territories of Puerto Rico, and Guam impose general sales taxes that apply to the sale or lease of most goods and some services, and states also may levy selective sales taxes on the sale or lease of particular goods or services. States may grant local governments the authority to impose additional general or selective sales taxes.
An Electronic Waste Recycling Fee is a fee imposed by government on new purchases of electronic products. The fees are used to pay for the future recycling of these products, as many contain hazardous materials. Locations that have such fees include the European Union, the US State of California and the province of Ontario, Canada.
Diane Lynn Harkey is an American politician who served as a member of the California State Board of Equalization, representing its fourth district from 2015 to 2019. A member of the Republican Party, she was previously elected to the Dana Point City Council (2004–2008), including a stint as Mayor of Dana Point (2007–2008), as well as the California State Assembly (2008–2014). She was a Republican candidate for California's 49th congressional district seat in the 2018 election, losing to Democrat Mike Levin.
The California Department of Alcoholic Beverage Control (ABC) is a government agency of the state of California that regulates the manufacture, distribution, and sale of alcoholic beverages.
The California State Board of Equalization (BOE) is a public agency charged with tax administration and fee collection in the state of California in the United States. The authorities of the Board fall into four broad areas: sales and use taxes, property taxes, special taxes, and acting as an appellate body for franchise and income tax appeals. The BOE is the only publicly elected tax commission in the United States. The board is made up of four directly elected members, each representing a district for four-year terms, along with the State Controller, who is elected on a statewide basis, serving as the fifth member. In June 2017, Governor Jerry Brown signed legislation stripping the Board of many of its powers, returning the agency to its original core responsibilities.
Districts in California geographically divide the U.S. state into overlapping regions for political and administrative purposes.
The California Franchise Tax Board (FTB) collects state personal income tax and corporate income tax of California. It is part of the California Government Operations Agency.
The Division of Alcoholic Beverages and Tobacco (ABT) is the Florida state government agency which licenses and regulates the sale of alcoholic beverages and tobacco. It is part of the Florida Department of Business and Professional Regulation (DBPR).
The United States federal excise tax on gasoline is 18.4 cents per gallon and 24.4 cents per gallon for diesel fuel. The federal tax was last raised October 1, 1993 and is not indexed to inflation, which increased by a total of 77 percent from 1993 until 2020. On average, as of April 2019, state and local taxes and fees add 34.24 cents to gasoline and 35.89 cents to diesel, for a total US volume-weighted average fuel tax of 52.64 cents per gallon for gas and 60.29 cents per gallon for diesel.
The Royal Malaysian Customs Department, abbreviated RMC or JKDM, is the Malaysian Government agency responsible for administrating the nation's indirect tax policy, border enforcement and narcotic offences. In other words, KDRM administers seven (7) main and thirty-nine (39) subsidiary laws. Apart from this, KDRM implements 18 by-laws for other government agencies. KDRM is now known as JKDM when Ibrahim Jaapar took over as the leader of the department in 2009.
The Pennsylvania Department of Revenue (DOR) is an agency of the U.S. state of Pennsylvania. The department is responsible for collecting all Pennsylvania taxes, including all corporate taxes and taxes on inheritance, personal income, sales and use, realty transfer, motor fuel, and all other state taxes. The DOR was created in 1927 and began operating in 1929.
In Bangladesh, the principal taxes are Customs duties, Value-Added-Tax (VAT), supplementary duty, income tax and corporation tax.
Taxes in California are among the highest in the United States and are imposed by the state and by local governments.
Czech Republic's current tax system was put into administration on 1 January 1993. Since then, an updated VAT act was introduced on 1 May 2004 when Czech Republic joined the EU and the act had to correspond to EU law. In 2008, the administration also introduced Energy Taxation. Changes to tax laws are quite frequent and common in the Czech Republic due to a dynamic economy. Highest levels of revenue are generated from income tax, social security contributions, value-added tax and the corporate tax. In 2015, total revenue stood at CZK 670.216 billion which was 36.3% of GDP. The tax quota of the Czech Republic is lower than the EU average. Compared to the averages of the OECD countries, revenues generated from taxes on social security contributions, corporate income and gains and value added taxes account for higher proportions of total taxation revenue. Personal income tax lays on the other end of the spectrum where the revenue is proportionally much lower than the OECD average. Taxes on property also account for lower levels of revenue.
Patricia Carmody "Pat" Bates is an American Republican politician currently serving in the California State Senate, representing the 36th Senate district, which encompasses parts of Orange and San Diego counties. She served as the Senate's minority leader from 2017 to 2019. She previously served as a member of the Orange County Board of Supervisors from 2007 to 2014, and the California State Assembly from 1998 to 2004. She also served as the first mayor of Laguna Niguel, California following its incorporation in 1989, and continued to serve on the city council until 1998. Before serving as mayor, she had been employed as a social worker in Los Angeles County.
California state elections in 2018 were held on Tuesday, November 6, 2018, with the primary elections being held on June 5, 2018. Voters elected one member to the United States Senate, 53 members to the United States House of Representatives, all eight state constitutional offices, all four members to the Board of Equalization, 20 members to the California State Senate, and all 80 members to the California State Assembly, among other elected offices.
