**U.S. sales tax** is a state-administered tax imposed on the sale of goods and certain services. Unlike many countries, the U.S. does not have a federal sales tax. Instead, each state establishes its own sales tax rate, rules, and exemptions.

### Key Features of U.S. Sales Tax:
1. **State-Level Administration**:
– Sales tax is governed by individual states, not the federal government. Currently, **45 states and Washington, D.C.** have a sales tax in place, while a few states like Delaware, Oregon, and Montana do not impose sales tax.

2. **Variable Rates**:
– Sales tax rates vary widely from state to state.
– **California** has the highest base sales tax rate at **7.25%**.
– **Colorado** has one of the lowest base rates at **2.9%**.
– Local jurisdictions within states may impose additional sales taxes, resulting in higher overall rates in certain areas.

3. **Business Responsibility**:
– Businesses are responsible for collecting and remitting sales tax to the state where the sale occurred. Compliance with these requirements is critical to avoid penalties.

### The Role of Resale Certificates:
To avoid paying sales tax on goods purchased for resale, businesses need a **resale certificate**. This document allows businesses to buy products tax-free and pass the tax obligation to the end customer. For detailed guidance, check out:
– Resale Certificate in the USA
– California Resale Certificate for U.S. Business

### Need Help?
Navigating sales tax requirements and obtaining resale certificates can be complex. **Business Globalizer** simplifies the process and ensures compliance with state rules.

Learn more:
– US Resale Certificate Services

With **Business Globalizer**, you can manage your sales tax responsibilities effectively and ensure seamless compliance.