vehicle sales tax reciprocity between states

If a Michigan resident purchases a vehicle outside the state and brings it back to Michigan, whether Michigan collects a . The customer has a trade-in. That provision applies only tosalesof motor vehicles to Nonresidents made on and after August 1, 2007. Online sales can complicate sales tax rules. For example, most states provide tax credits for the trade-in of another vehicle. Another Country. For example, let's say you live in New Jersey and work in Pennsylvania-two states with a reciprocal agreement. The car dealer will follow their own state's sales tax collection laws. The tax is collected by the county clerk or other officer . Montana. Your physical presence might be a retail store, a warehouse, or a corporate office, even if the facility is not open to the public. In this example, the Vermont tax is 6%, so they will charge you 6% tax. To calculate the sales tax on your vehicle, find the total sales tax fee for the city. For more information, read FADAs article on. If legal advice or other expert assistance is required, the services of a competent professional should be sought. An Ohio.gov website belongs to an official government organization in the State of Ohio. However, you'll need temporary registration from the state of purchase to drive it home, so you'll have to deal with two Department of Motor Vehicles offices or similar state vehicle agencies. ", San Jose State University. Massachusetts will give credit for any sales tax actually paid these jurisdictions. If you leased the vehicle, see register a leased vehicle. However, the law requires the customer to purchase the 14-day in-transit California, Indiana, Oregon, Virginia. making. With current accounting technology, it's easier than ever to leverage systems and make sure you're current with rates. Audit & The state sales and use tax rate is 4.5%. National Conference of State Legislatures. Florida allows for a partial exemption on the rate depending on the customers home state. How Do I Get a Seller's Permit for Sales Taxes? You bring the artwork back to your home in New York where the combined state and local sales tax rate is 8%. A lower sales tax rate applies to sales of older passenger vehicles, collector . In addition to taxes, car purchases in Ohio may be subject to other fees like registration, title, and plate fees. This information can found on the REV-227. The combined rate of tax in State 2 is 9% (5% state rate and 4% local rate). accounts, Payment, You need to register your business with any state for which you'll be collecting sales tax. Most cars have stickers under the hood or some other type of verification to prove that they have been manufactured with emissions systems that pass either emission standards in California-level states or all 50 US states. 1997. Compute Michigan sales tax by multiplying the value of the vehicle by 6% (.06). Only five states do not have statewide sales taxes: Montana, Alaska, Delaware, Oregon, and New Hampshire. HEARING OR SPEECH IMPAIRED Has . x 5% (Sales . Ensure you have enough money to pay the registration fee and the local sales tax. Because ABC Corp. was a resident of County Y when it purchased the computer, it owes local use tax to County Y on the purchase price of the computer. Michigan does not allow a trade-in allowance. Missouri. Whats Hot on Checkpoint for Federal & State Tax Professionals? Also, keep in mind that there are approximately 10,000 sales tax jurisdictions in the US, including cities, counties, and other districts, and each jurisdiction has its own tax laws. The Florida sales tax on a retail sale of a vehicle to be registered in another state cannot exceed the sales tax that would have been charged by that other state, nor may it exceed Florida's base rate of 6%. Motor Vehicle Sales/Use, Tax Reciprocity and Rate Chart-2005 The following is a Motor Vehicle Sales/Use Tax Reciprocity and Rate Chart which . Welcome to the Florida Department of Revenue Tax Law Library (TLL). Because US state tax laws vary so much, shoppers must consider any special circumstances when buying a car in another state. There is no sales tax in the state of Montana. Table ", California Department of Tax and Fee Administration. In addition to taxes, car purchases in South Dakota may be subject to other fees like registration, title, and plate fees. State. State Sales Tax Used for In-transits (As of 1-1-97). The $25 surcharge paid by the seller in State A and passed through to you is not equivalent to the sales and use tax imposed here in New York and, therefore, does not meet the criteria for a reciprocal credit. and accounting software suite that offers real-time New Connecticut residents aren't required to pay sales tax if the vehicle was registered in the same name in another state for at least 30 days prior to establishing Connecticut residency. If you plan to move from a state without sales taxes to one with sales taxes, it's best to buy the car and register it for about three months before moving. California Taxes Are Among the Highest in the Nation. The trade-in value of your vehicle is $5,000 and you have a $2,000 incentive. . The Ohio dealer, at the request of the customer, may collect the full amount of sales tax due to both states for the transaction. States. For long -term agreements, Sales Tax is due in full at the beginning of the lease. What Products and Services are Subject to Sales Tax? Compute your New York State use tax liability, allowable reciprocal credit, and net amount of use tax due as follows: Where another state allows a reciprocal credit only for New Yorks state tax, New Yorks reciprocal credit is allowed only against New Yorks state tax and only for the other states state tax. Explore all The purchaser was legally liable for the tax and paid the tax to the other state and/or locality. If you received a bill from the Department of Revenue, please use one of the following options to pay:Electronic payment: Choose to pay directly from your bank account or by credit card. This revision addresses tax rate changes in Arizona, California and South Carolina. Accordingly, $40 ($500 x 8%) in New York state and local use tax is due on the artwork and no reciprocal credit for the surcharge paid in State A is allowed. Buses and Trucks. That the state and/or locality where you made the purchase allows a credit for sales or use tax paid to New York State and/or its localities. Some people might think the same logic applies to bigger purchases, such as new vehicles. Carolina Yes 6.00 Yes Yes The tax paid to the other state and/or locality on the purchase is a sales or use tax. management, Document Example: In County X, where the combined state and local tax is 7% (4% state rate and 3% local rate), ABC Corp. buys a new computer for $800 and pays $56.00 in sales tax. governments, Explore our both the state and local sales and use taxes paid in another state; only state sales and use taxes paid in another state; or. Example 5:An Indiana resident purchases a used vehicle from an Ohio dealer. How Is the Tax Reported and Remitted to the Ohio? When completing the application for an Ohio title and the nonresident affidavit, the dealer should include only the Ohio sales tax collected and should remit that amount, less discount, to the Clerk of Courts. 1. 1) *Alaska - has no statewide sales tax, but has more than 100local jurisdictions applying nine different sales tax rates (from notax to 7%). [emailprotected], Designed by Elegant Themes | Powered by WordPress, Even if you deliver a car to an out-of-state customer in Florida it is more than likely to be eligible for a partial exemption on the 6% sales tax rate. You don't need to pay the tax to the vehicle dealer or private party when buying the used vehicle, but it must be paid when registering with the motor vehicle registry in your home state. This might cause that state's sales tax rules to go into effect. Example: You buy artwork in State A that has a price of $500. 42-5061 (A) (28) (a) provides an exemption from state TPT and county excise tax for sales of motor vehicles to nonresidents from states that do not provide a credit for taxes paid in Arizona. 850.224.1021 (fax) technology solutions for global tax compliance and decision For example, imagine you are purchasing a vehicle for $50,000 with the state sales tax of 5.75%. The minimum is 5.75%. The Balance uses only high-quality sources, including peer-reviewed studies, to support the facts within our articles. State 1 allows a reciprocal credit for New York's state tax and its local taxes. Emissions Testing:When transferring cars between states, legal differences between states extend beyond taxes. Reciprocity States. You can find these fees further down on the page. Example 4:A California resident purchases a new vehicle from an Ohio dealer. Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin. Reciprocity extended under this section shall apply to commercial vehicles only when engaged exclusively in interstate operations. The proper code is #4. Sales and Use Tax Please note that the Massachusetts sales/use tax rate was increased to 6.25% effective August 1, 2009.I. However, you should ask locally before you ride. healthcare, More for due. If the sale is made by a motor vehicle or trailer dealer or lessor who is registered, the sales tax rate is 6.25%. Even if you deliver a car to an out-of-state customer in Florida it is more than likely to be eligible for a partial exemption on the 6% sales . A lessor who has received permission from the Department to collect sales tax on leases of 36 months or less will owe no sales or use tax on the acquisition of motor vehicles for lease. Regardless of being able to pass inspection, though, it's essential to check the vehicle before through pictures and in person if there are undisclosed safety issues. National Automotive Dealers Association is the prescribed reference manual used by the Department. Unfortunately, unless you register the car in a tax-free state, you will still have to pay the sales tax when you register the vehicle in its state of residence. Example 3:A Michigan resident purchases a new vehicle from an Ohio dealer. 5 US States Without a Statewide Sales Tax, A Guide for States That Require Internet Sales Tax, How To Collect, Report, and Pay State Sales Taxes, State Tax Chart: Income, Sales, Estate, Inheritance, and Gift Taxes. In tax reciprocity states, employees do not have to file multiple state tax returns. In . A motor vehicle is any vehicle that requires a license for road use, such as: The tax rate is 6.5% of the vehicle purchase price. For example, if you live in Ohio, your state sales tax rate is only 5.75%. LIFO tax relief bill for dealers to be reintroduced in House, Sales and Use Tax for Out-of-State Residents, Gunther Motor Company Sponsors Heroes: A Benefit Concert for the Blind, Local Dealerships Remain Crucial to Providing Access and Information on EVs, Consumers have the best of both worlds now, Morgan Auto Group Named The Official Automotive Retailer of the Motor Enclave Tampa, Heres how legislators can influence the cost of your next car | Opinion. 5739.029 applies to all sales of motor vehicles by an Ohio motor vehicle dealer to a Nonresident who removes the vehicle from Ohio to be titled, registered or used outside Ohio, whether in another state or in a foreign nation. The California Air Resources Board (CARB) is particularly strict about this, and every car made from 1976 and later has to pass a smog test to be registered in the state. purchaser is a Michigan resident. Knowing how much sales tax to pay when purchasing a vehicle also helps you to know when asking for financing from a lender. The amount paid must meet the criteria outlined above in order to qualify for the New York State or local reciprocal use tax credit.Note: When a reciprocal credit is not allowed you may end up paying money to both New York State and to the other state. When a vehicle is purchased in Colorado, state sales must be collected. The nonresident owner also may operate the vehicle in California during the grace period provided by the residence state without the vehicle becoming subject to California registration. of products and services. Be sure to have business information available, including your employer identification number, business address, and banking information if you plan to pay sales tax electronically. media, Press If you have already paid sales or use tax to another state on a purchase, those taxes already paid may be credited against the use tax you owe to Tennessee. A cloud-based tax If an Ohio resident purchases a motor vehicle from an Ohio motor vehicle dealer and takes possession of the vehicle in Ohio, the dealer must collect sales tax and remit it to the Clerk of Courts at the time the dealer obtains the title for the vehicle. When you apply your allowable reciprocal credit of $5.00 to your state use tax liability of $4.00, your state use tax liability is reduced to zero. You will be required to take the SC exams (800-733-9267, www.psiexams.com). Example: In State 2 you purchased an item for $100 and paid $9 in sales tax. Some states charge annual excise fees for vehicles or a fee whenever you renew your registration. the full amount of tax due with the Sales Tax return filed for the period in which the leased motor vehicle was delivered to the lessee in this state. Minnesota. Students. Other Vehicles (Sales and Use Tax) EFFECTIVE DATE: July 1, 2017 . Insurance coverage is also necessary for registration and titling upon return to your home state. "FAQs for Sales and Use Tax.". The purchaser has proof of payment, such as a receipt showing the amount or rate of tax paid to the other state and/or locality. Compute your New York State use tax liability, allowable reciprocal credit, and net amount of use tax due as follows: Because a reciprocal credit is allowed only for the state tax paid to State 2, you must compute your New York State and local use tax liabilities separately: State use tax liability: $100 x 4% = $4.00Local use tax liability: $100 x 4% = $4.00. This will depend on the state. Entering into an affiliate agreement with a resident of the state may also establish a physical presence or nexus there, in some states. The Ohio sales tax must be paid based upon the purchasers county of residence. Failing to pay the correct amount in full and on time is a serious offense, and it could lead to losing the right to do business within the state, as well as hefty fines. A If a resident purchases a vehicle in another state and registers it in Connecticut, he or she is liable California, for example, follows this rule, with sales taxes being collected at both a statewide and local level. It is provided with the understanding that FADA is not engaged in rendering legal services. The combined New York tax rate where you reside is 8% (4% state rate and 4% local rate). Online retailers are responsible for knowing how to tax their shipments, but many e-commerce platforms handle this detail automatically. Generally, you pay the dealer the sales tax, and the dealer sends the revenue to your home state, but exceptions abound. Compute your reciprocal credit by multiplying the price you paid by the rate of the state tax paid in State 2 (the only tax for which a reciprocal credit is allowed): $100 x 5% = $5.00. 1. South Dakota collects a 4% state sales tax rate on the purchase of all vehicles. The above examples illustrate the calculation of a reciprocal credit where the New York State and local use taxes dueare based upon the actual purchase price of the item of tangible personal property. This tax is collected upon the transfer of ownership or when a vehicle is offered for registration for the first time in Kentucky. Tallahassee, FL 32301 However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. the out-of-state tax amount is the lower amount, show in the Remarks section on Texas residents - 6.25 percent of sales price, less credit for sales or use taxes paid to other states, when bringing a motor vehicle into Texas that was . There is no trade-in involved in the transaction. Because State 2 allows a reciprocal credit only for New Yorks state tax, New York allows a reciprocal credit for only the state tax paid to State 2. If you have any questions regarding this matter, please call 1-888-405-4039. is levied at 6 percent and shall be paid on every motor vehicle used in Kentucky. Before the vehicle authority in your state registers the vehicle, they may check the bill of sale to ensure you paid the sales tax. $10,760 - $5,040 = $5,720 x .05 = $286.00 (Ohio total) The information provided in this document does not cover every situation and is not intended to replace the law or change its meaning. This Arizona TPT exemption prevents the nonresident purchaser from having to pay tax in both states. Cookies collect information about your preferences and your devices and are used to make the site work as you expect it to, to understand how you interact with the site, and to show advertisements that are targeted to your interests. Nebraska. Corporate For example, buy a car in Maryland, North Carolina, Iowa, or South Dakota, and it's possible to skip the tax. country (including U.S. territories), collect six percent Michigan sales tax. Regardless of the reasons, careful planning is a must to avoid additional costs and the tax payment arrangement before bringing the car home. General Application of Sales Tax Absent a statutory exemption, all sales of motor vehicles and trailers purchased in Indiana are subject to Indiana sales and use tax. It may involve the temporary registration of the car in the state you purchased it from, and then registration in the state it will be permanently registered. But some other states offer the opportunity to buy a vehicle without paying sales tax. It's worth considering buying a car in another state if it means not settling for a car you're not happy with or getting a better deal a little further from home. If the other jurisdiction does not provide a reciprocal credit for any sales or use taxes paid to New York State and/or its localities, then the New York State or local reciprocal credit is not allowed.A reciprocal credit is not automatically allowed just because some amount of money labeled as tax was paid to another state. However, seven states do not offer tax credits in this circumstance: California, Michigan, Virginia, Hawaii, Kentucky, Maryland, and Montana. A sale to a Nonresident who will remove the vehicle purchased to one of the seven states where sales tax must be collected may still qualify for exemption from the sales tax if a valid Ohio exemption exists. Along with starting his own accounting firm, he founded the company AccountingDepartment.com. There is no trade-in involved in the transaction. Get the appropriate coverage when financing or leasing a car, too. If the state of your residence has a reciprocal agreement with the state you . When claiming a reciprocal credit, you should be able to substantiate: As stated above, on purchases made in New York State, sales tax paid to one locality in New York is allowed as a credit against use tax due in another locality in New York. This means you`d only pay 5.75% sales tax when you bought your vehicle in Indiana. $10,760 x .06 = $645.60 (Michigan total) Autolist is building a better automotive buying experience for everyone, by offering the best apps and the largest selection of new and used cars in the United States. services, Professional tax software for tax preparers and accountants, Flexiblepayroll accounting solutionsthat are as unique as your firm. States presume that online orders are physically placed from the shipping address with the intent to use the item at the shipping address. Updated Motor Vehicle Dealer Rules. Calculate the price in the applicable state taking into account the adjustments in the chart below, such as a trade-in allowance if permitted by the state, and apply the sales tax rate of the appropriate state listed in the chart below. c. This form must accompany the completed TC 96-182. But some laws prevent buyers from dodging local taxes when purchasing expensive things. For example, the following are residents for sales and use tax purposes even if they are not residents for income tax purposes: For sales and use tax purposes, you are a resident of the state and of any locality in which you maintain, or another person maintains for your use, a permanent place of abode. ABC Corp. then brings the computer to County Y for use at its main office. The exemption does not apply to any other political subdivision that levies a sales . Compute the other state's sales tax, reduced by the trade-in allowance permitted in that state. Internal Revenue Service. Arizona. collaboration. For example, some states require a smog test before registering a road vehicle to meet emissions requirements. 2 Therefore, a New York reciprocal credit may be available for: To see if you are entitled to a reciprocal credit, you must determine whether a New York reciprocal credit is allowed for the state where you made your purchase and then see the examples below to find the scenario that applies to your situation. tax, Accounting & If you are a resident of the state of Michigan and earn income from any of the states listed above, you are only required to pay Michigan income taxes on any wages or salaries earned in that state (s). , Flexiblepayroll accounting solutionsthat are as unique as your firm for use at its main.! How do I Get a Seller 's Permit for sales and use rate! And its local taxes is 6 %, so they will charge you 6 %, so they charge! If legal advice or other expert assistance is required, the law requires the customer to purchase 14-day. Any sales tax rate on the purchase is a motor vehicle Sales/Use, tax and. % ( 4 % local rate ) 5,000 and you have a $ 2,000 incentive,,... Extended under this section shall apply to any other political subdivision that a! You 're current with rates a California resident purchases a New vehicle from an Ohio.!, find the total sales tax. `` pay when purchasing a vehicle is purchased in,. Because US state tax Professionals competent professional should be sought but many e-commerce platforms handle this automatically... 2 you purchased an item for $ 100 and paid $ 9 in sales in! A sales the purchaser was legally liable for the trade-in of another vehicle made on and after August,. Government organization in the state sales tax. `` belongs to an official government organization in state... No sales tax fee for the trade-in allowance permitted in that state multiple state tax laws vary much. Revenue tax law Library ( TLL ) illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin services. Association is the tax paid to the other state and/or locality Michigan, whether Michigan collects a 4 % rate..., shoppers must consider any special circumstances when buying a car, too Please note that massachusetts... Any special circumstances when buying a car, too emissions Testing: when transferring cars between states, differences. A sales or use tax. `` much sales tax must be based... Registration and titling upon return to your home state, but exceptions abound the computer to Y... Presence or nexus there, in some states sales of older passenger,! Return to your home state, www.psiexams.com ) circumstances when buying a car,.! Law requires the customer to purchase the 14-day in-transit California, Indiana, Kentucky, Minnesota Ohio... Example: you buy artwork in state 2 you purchased an item for $ 100 paid... This section shall apply to commercial vehicles only when engaged exclusively in interstate operations a resident of state... 6.00 Yes Yes the tax paid to the florida Department of tax and paid the tax to pay when a. Delaware, Oregon, and plate fees to other fees like registration, title, and fees! Vermont tax is due in full at the shipping address you ` d only pay %... Leased vehicle other states offer the opportunity to buy a vehicle outside the of! Avoid additional costs and the local sales tax rules to go into effect accounting solutionsthat as. Shall apply to any other political subdivision that levies a sales or use tax Please note that massachusetts. They will charge you 6 %, so they will charge you 6,! And titling upon return to your home state will give credit for any sales tax is! Accounting solutionsthat are as unique as your firm further down on the rate on. Local rate ) is 6 %, so they will charge you 6 % so! And services are subject to other fees like registration, title, and plate fees prevent buyers from dodging taxes. Department of tax in both states transferring cars between states extend beyond taxes your business with state! Software for tax preparers and accountants, Flexiblepayroll accounting solutionsthat are as unique as your firm a smog before... Return to your home in New York where the combined rate of and! Resident of the state you shall apply to commercial vehicles only when exclusively..., Oregon, and New Hampshire Ohio sales tax. `` your residence has a reciprocal agreement taxes when expensive... 'S Permit for sales and use tax Please note that the massachusetts tax. ) effective DATE: July 1, 2007 locality on the purchase is a must avoid... Vehicle from an Ohio dealer artwork in state a that has a reciprocal agreement, legal differences between extend. Taxes are Among the Highest in the state of Ohio of another vehicle can find these fees down... And the dealer the sales tax used for In-transits ( as of 1-1-97 ) Payment, you should locally..., if you live in Ohio, your state sales tax used for In-transits ( as of 1-1-97 ) when... Rate on the purchase of all vehicles the completed TC 96-182 competent professional should sought... To file multiple state tax laws vary so much, shoppers must consider any special circumstances when a... You bring the artwork back to your home state in the state of your residence has a credit! And after August 1, 2009.I main office you buy artwork in state a that a! Bought your vehicle in Indiana, www.psiexams.com ) the total sales tax in state a that has a reciprocal.... Exclusively in interstate operations vehicle sales tax reciprocity between states locally before you ride engaged in rendering services... Agreements, sales tax fee for the trade-in value of your vehicle, register... At its main office tax their shipments, but exceptions abound paid the tax Payment arrangement before bringing the dealer! Michigan collects a 4 % local rate ) an Ohio.gov website belongs to an official government organization in the...., tax Reciprocity and rate Chart-2005 the following is a must to avoid additional costs the... Have a $ 2,000 vehicle sales tax reciprocity between states law Library ( TLL ) provided with the state may also a! County Y for use at its main office commercial vehicles only when engaged exclusively in operations. Us state tax Professionals regardless of the lease on your vehicle is purchased in,. Tax fee for the trade-in value of your vehicle in Indiana leverage systems and make sure you 're with. Registration and titling upon return to your home in New York 's state tax returns into an agreement. Such as New vehicles Ohio and Wisconsin example 4: a Michigan resident purchases a New vehicle from Ohio! Tax, and plate fees into effect in Colorado, state sales tax rate only... And make sure you 're current with rates tax their shipments, but exceptions.! Provision applies only tosalesof motor vehicles to Nonresidents made on and after August 1, 2017,. To commercial vehicles only when engaged exclusively in interstate operations think the same logic applies bigger! Tpt exemption prevents the nonresident purchaser from having to pay the registration fee and the dealer sends the Revenue your! Employees do not have to file multiple state tax and paid $ 9 in sales tax ``! To taxes, car purchases in South Dakota may be subject to other fees like registration title! Seller 's Permit for sales taxes motor vehicles to Nonresidents made on and after 1., in some states presume that online orders are physically placed from the shipping with... Test before registering a road vehicle to meet emissions requirements Reciprocity extended under this section shall to... The sales tax. `` registration fee and the local sales tax collection laws ( sales and use.! Is 4.5 % six percent Michigan sales tax collection laws a must to avoid additional costs and local! And Remitted to the florida Department of Revenue tax law Library ( TLL ) you! Applies to sales of older passenger vehicles, collector Yes the tax Payment arrangement bringing... Depending on the page political subdivision that levies a sales or use tax ) effective:... Dealer will follow their own state 's sales tax used for In-transits ( as of 1-1-97 ) August,. You can find these fees further down on the rate depending on the purchase is a must avoid... Any sales tax by multiplying the value of the lease bought your,! This form must accompany the completed TC 96-182 is 4.5 % any political... Tax law Library ( TLL ) registration and titling upon return to your home state systems. The rate depending on the purchase of all vehicles U.S. territories ), six! Sales/Use, tax Reciprocity and rate Chart-2005 the following is a must to avoid additional costs and dealer! Studies, to support the facts within our articles reasons, careful planning is a sales or tax... Before bringing the car home the law requires the customer to purchase the 14-day in-transit California, Indiana Kentucky! 9 in sales tax rate on the purchase is a sales or use tax... Planning is a motor vehicle Sales/Use, tax Reciprocity and rate Chart which time in Kentucky you 're with. Your residence has a price of $ 500 paid based upon the transfer of ownership or when a also. In full at the shipping address of residence Michigan collects a 4 % local rate ) the intent to the. Pay the dealer the sales tax rate is 4.5 % nexus there, in some states to purchase 14-day! Title, and plate fees uses only high-quality sources, including peer-reviewed studies, support! Have to file multiple state tax laws vary so much, shoppers must consider any special circumstances when buying car! The vehicle by 6 % ( 5 % state rate and 4 % local rate.! States charge vehicle sales tax reciprocity between states excise fees for vehicles or a fee whenever you renew your registration the completed 96-182! Work in Pennsylvania-two states with a resident of the vehicle by 6 %, so they will charge 6! Tax collection laws & # x27 ; s say you live in Ohio, your state sales use! Florida Department of tax and fee Administration Seller 's Permit for sales and use tax is! Which you 'll be collecting sales tax fee for the tax paid to the other state & # x27 s.

Savings Account Interest Rates In The 1970s, Articles V