Other+Taxes+&+Fees

= Other Taxes and Fees = 

1. Cigarette Tax
===- A tax imposed on cigarettes to help pay for health-care for the state’s poor and contribute to cancer research and smoking prevention and cessation programs. === ===- A stamp must be placed on each package to state that the state tax has been paid. ===

2. Self-employment Tax (SE tax)
===- Is a social security and Medicare tax primarily for individuals who work for themselves. It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. ===

- The self-employment tax rate is 15.3%.

 * ===The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) ===
 * ===2.9% for Medicare (hospital insurance ===


 * ===Your net earnings from self-employment (excluding church employee income ) were $400 or more. ===
 * ===You had church employee income of $108.28 or more. ===

- You are self-employed if any of the following apply to you.

 * ===You carry on a trade or business as a sole proprietor or an independent contractor. ===
 * ===You are a member of a partnership that carries on a trade or business. ===
 * ===You are otherwise in business for yourself. ===

<span style="color: #1d10b1; display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 150%; text-align: left;">3. Liquor Tax
===<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 120%; text-align: left;">Liquor Tax Per State ===

===<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 110%; text-align: left;"> - PA liquor tax is 18%, which is calculated on the price paid by the consumer including mark-up, handling charge, and federal tax. ===

<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 140%; text-align: left;">2011
===<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 110%; text-align: left;">- The following rates are effective Jan. 1, 2011 and apply to tax periods through calendar year 2011. The tax rates will be indicated on future Liquid Fuels and Fuels Tax Reports issued by the Department. ===
 * ====<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: left;">Aviation gasoline ==== || ====<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: right;">$0.055/gallon ==== ||

<span style="font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: left;">Jet fuel
|| ====<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: right;">$0.017/gallon ==== ||

<span style="font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: left;">Liquid fuels (motor gasoline and gasohol)
|| ====<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: right;">$0.312/gallon ==== ||
 * ====<span style="font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif;">Fuels (undyed diesel and undyed kerosene) ==== || === ===

<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 90%; text-align: right;">$0.381/gallon
||

<span style="font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 140%;">2010
===<span style="font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 110%;">- The following rates are effective Jan. 1, 2010 and apply to tax periods through calendar year 2010. The tax rates will be indicated on future Liquid Fuels and Fuels Tax Reports issued by the Department. ===
 * ====<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: left;">Aviation gasoline ==== || ====<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: right;">$0.054/gallon ==== ||
 * ====<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: left;">Jet fuel ==== || ====<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: right;">$0.016/gallon ==== ||
 * ====<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: left;">Liquid fuels (motor gasoline and gasohol) ==== || ====<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: right;">$0.312/gallon ==== ||
 * ====<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: left;">Fuels (undyed diesel and undyed kerosene) ==== || ====<span style="display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; margin: 0in 0in 0pt; text-align: right;">$0.381/gallon ==== ||

<span style="color: #1d10b1; display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 150%; text-align: left;">5. Sales Tax
===<span style="color: #000000; display: block; font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 120%; text-align: left;">Sales Tax Per State === ===<span style="font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 110%;">- A sales tax is a tax on consumption. It is normally a certain percentage that is added onto the price of a good or service that is purchase. Above is a link to help you find the tax amount in your state. ===



<span style="font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 110%;"> - The rates for Pennsylvania inheritance tax are as follows:

 * ===<span style="font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 110%;">0 percent on transfers to a surviving spouse or to a parent from a child aged 21 or younger; ===
 * ===<span style="font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 110%;">4.5 percent on transfers to direct descendants and lineal heirs; ===
 * ===<span style="font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 110%;">12 percent on transfers to siblings; and ===
 * ===<span style="font-family: 'Palatino Linotype','Book Antiqua',Palatino,serif; font-size: 110%;">15 percent on transfers to other heirs, except charitable organizations, exempt institutions and government entities exempt from tax. ===

Aimee Konkolics Matthew Orban Rebekah Evangelista Kate Martin

Resources
http://www.wordiq.com/definition/Sales_Taxes http://whatistaxed.com/other_taxes.htm http://www.investopedia.com/terms/t/tobacco-tax.asp http://definitions.uslegal.com/c/cigarette-tax/ http://www.irs.gov/businesses/small/article/0,,id=98846,00.html http://www.portal.state.pa.us/portal/server.pt/community/liquid_fuels___fuels_tax/14434/tax_rates/592451