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Most states use a single official code divided into numbered titles. Pennsylvania's official codification is still in progress. California, New York, and Texas use separate subject-specific codes (or in New York's case, "Consolidated Laws") which must be separately cited by name.
Allegheny County has local sales tax of 1% on top of the PA sales tax rate that totals 7%. Philadelphia County has a local sales tax of 2% on top of the PA sales tax rate that totals 8%, which became effective October 8, 2009. Food, most clothing, and footwear are among the items most frequently exempted. [180]
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Use tax, imposed directly on the consumer of goods purchased without sales tax, generally items purchased from a vendor not under the jurisdiction of the taxing authority (such as a vendor in another state). Use taxes are commonly imposed by states with a sales tax but are usually enforced only for large items such as automobiles and boats. [6]
The 1980s were a golden age for comic books, with revered titles like “The Amazing Spider-Man #300” (featuring the first appearance of Venom) and “Batman: The Killing Joke” immediately ...
In addition to the federal government, many states also impose an estate tax, with the state version called either an estate tax or an inheritance tax. Since the 1990s, the term "death tax" has been widely used by those who want to eliminate the estate tax, because the terminology used in discussing a political issue affects popular opinion. [63]
The Pennsylvania Code is a publication of the Commonwealth of Pennsylvania, listing all rules, regulations, and other administrative documents from the Government of Pennsylvania. [ 1 ] [ 2 ] Citation
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