Tax Rates: Salem

Effective Current
01/01/08 322-2 2% General Rate
322-1 1% Lodging
Alcohol
Eating Establishments
Admissions


Effective Historical
01/01/06 322-2 2% General Rate
07/01/05 322-2 2% General Rate
Exempt: Veterinarian & Animal Specialty Services
Collection & Disposal of Solid Waste
Farm Machinery & Irrigation Equipment
Parts or Repairs for Farm Machinery
Air Transportation
Transportation Services
Agricultural Animal Health Prod & Medicine
01/01/04 322-2 1.89% General Rate
Exempt: Veterinarian & Animal Specialty Services
Collection & Disposal of Solid Waste
Farm Machinery & Irrigation Equipment
Parts or Repairs for Farm Machinery
Air Transportation
Transportation Services
Agricultural Animal Health Prod & Medicine
01/01/98 322-2 2% General Sales and Tax Rate
322-1 1% Food as defined by the Food Stamp Act
07/01/95 322-2 2% General Sales and Use Tax Rate
322-1 1% Food as defined by the Food Stamp Act
Exempt: Farm Machinery and Irrigation Equipment
Parts or Repairs for Farm Machinery
Agricultural Animal Health Products and Medicine
Intrastate Trucking
Garbage Collection and Hauling
Construction Materials delivered to a truck of a construction company for use outside city limits
07/01/85 322-1 1% General Sales and Use Tax Rate
Exempt: Farm Machinery and Irrigation Equipment
Parts or Repairs for Farm Machinery
Agricultural Animal Health Products and Medicine
07/01/85 079 1% General Sales and Use Tax Rate
Exempt: Farm Machinery and Irrigation Equipment
Parts or Repairs for Farm Machinery
Agricultural Animal Health Products and Medicine
07/01/83 079 1% General Sales and Use Tax Rate
Exempt: N/A
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