District Transactions and Use Tax - As of June 30, 2011

Year Started
What is Taxed?
Sales of tangible personal property; use or storage of property when sales tax not applicable; 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
Tax Rate
0.1% to 1.0% per tax
10-11 Revenues
$4.2 billion
Revenue Change from 09-10
Up 5.3%
Fund Allocation
Special tax districts - transportation, hospitals, schools, libraries, open space, other

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