What is a “single article,” and how is sales tax on a single article calculated?
A single article is defined as one item of tangible personal property in the form that it is delivered from the seller. The 7% state tax applies to the entire purchase price of the item. The applicable local sales tax rate applies the first $1,600 of the sale of a single article. There is an additional state tax of 2.75% applied to the amount in excess of $1,600 but less than or equal to $3,200.
