<P> New Jersey does not charge sales tax on unprepared food (except certain sweets and pet food), household paper products, medicine, and clothing . New Jersey does not charge sales tax on goods purchased for resale or on capital improvements but does charge sales tax on certain services . </P> <P> New Jersey does not charge sales tax on gasoline, but gasoline is subject to a $0.375 / gallon excise tax . Cigarettes are subject to a $2.70 / pack excise tax, in addition to sales tax . </P> <P> New Mexico imposes a gross receipts tax of 5% on most retail sales or leasing of property or performance of services in New Mexico . The tax is imposed on the seller but it is common for the seller to pass the tax on to the purchaser . The state rate is 5.125% . Municipalities may assess an additional gross receipts tax, resulting in rates between 5.375% and 8.8625% . Numerous specific exemptions and deductions apply . The tax may possibly increase depending on the state growth . </P> <P> The state sales tax rate in New York is 4% . All counties, by default, are authorized to collect an additional 3% sales tax on top of the state's 4% levy; under the state's home rule laws, counties and other local municipalities may only levy a higher sales tax (or a lower one, but this option is not exercised) if it is approved by the New York State Legislature, and this approval must be repeated every two years . As of 2017, all but Warren, Washington and Westchester counties in New York charge a higher sales tax rate than the 3% default rate . The combined sales tax in Utica, for example, is 8.75% . In New York City, total sales tax is 8.875%, which includes 0.375% charged in the Metropolitan Commuter Transportation District (MCTD). </P>

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