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Department of Taxation and Finance

Other taxes and fees

There are other taxes and fees that you may see imposed throughout the state.   

In general, most of these are handled at the business level, including corporate taxes, but if you are self-employed, you could be responsible for collecting and sending these tax amounts to the state, depending on what you do.

Some taxes are established by the legislature for a specific purpose.  For example, the wireless communications surcharge that you may see on your cell phone bill was originally established to help fund the 9-1-1 services in the state. 

Others are established as a deterrent for products that are considered detrimental to health—for example, cigarette, tobacco and vapor products taxes.

As an individual, you will see most of these taxes either included as part of the purchase price or separately stated on your receipt or invoice. 

No matter how these taxes are stated, the business is responsible for sending the tax to the state, not necessarily you. 

To learn more about the different types of taxes and fees, see Other taxes and reporting requirements in the resource section of this module.

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