Rates
| Country | State | Year | Quarter | Rate | Surcharge Rate |
|---|---|---|---|---|---|
| CA | AB | 2014 | 4 | 0.30830 | 0.00000 |
| CA | BC | 2014 | 4 | 0.77660 | 0.00000 |
| CA | MB | 2014 | 4 | 0.47950 | 0.00000 |
| CA | NB | 2014 | 4 | 0.65760 | 0.00000 |
| CA | NL | 2014 | 4 | 0.56520 | 0.00000 |
| CA | NS | 2014 | 4 | 0.52750 | 0.00000 |
| CA | ON | 2014 | 4 | 0.48990 | 0.00000 |
| CA | PE | 2014 | 4 | 0.69190 | 0.00000 |
| CA | QC | 2014 | 4 | 0.69190 | 0.00000 |
| CA | SK | 2014 | 4 | 0.51380 | 0.00000 |
| US | AL | 2014 | 4 | 0.19000 | 0.00000 |
| US | AZ | 2014 | 4 | 0.26000 | 0.00000 |
| US | AR | 2014 | 4 | 0.22500 | 0.00000 |
| US | CA | 2014 | 4 | 0.44700 | 0.00000 |
| US | CO | 2014 | 4 | 0.20500 | 0.00000 |
| US | CT | 2014 | 4 | 0.54500 | 0.00000 |
| US | DE | 2014 | 4 | 0.22000 | 0.00000 |
| US | FL | 2014 | 4 | 0.33370 | 0.00000 |
| US | GA | 2014 | 4 | 0.17900 | 0.00000 |
| US | ID | 2014 | 4 | 0.25000 | 0.00000 |
| US | IL | 2014 | 4 | 0.43400 | 0.00000 |
| US | IN | 2014 | 4 | 0.16000 | 0.11000 |
| US | IA | 2014 | 4 | 0.22500 | 0.00000 |
| US | KS | 2014 | 4 | 0.26000 | 0.00000 |
| US | KY | 2014 | 4 | 0.27500 | 0.13300 |
| US | LA | 2014 | 4 | 0.20000 | 0.00000 |
| US | ME | 2014 | 4 | 0.31200 | 0.00000 |
| US | MD | 2014 | 4 | 0.28150 | 0.00000 |
| US | MA | 2014 | 4 | 0.24000 | 0.00000 |
| US | MI | 2014 | 4 | 0.35000 | 0.00000 |
| US | MN | 2014 | 4 | 0.28500 | 0.00000 |
| US | MS | 2014 | 4 | 0.18000 | 0.00000 |
| US | MO | 2014 | 4 | 0.17000 | 0.00000 |
| US | MT | 2014 | 4 | 0.27750 | 0.00000 |
| US | NE | 2014 | 4 | 0.26400 | 0.00000 |
| US | NV | 2014 | 4 | 0.27000 | 0.00000 |
| US | NH | 2014 | 4 | 0.22200 | 0.00000 |
| US | NJ | 2014 | 4 | 0.17500 | 0.00000 |
| US | NM | 2014 | 4 | 0.21000 | 0.00000 |
| US | NY | 2014 | 4 | 0.40650 | 0.00000 |
| US | NC | 2014 | 4 | 0.36500 | 0.00000 |
| US | ND | 2014 | 4 | 0.23000 | 0.00000 |
| US | OH | 2014 | 4 | 0.28000 | 0.00000 |
| US | OK | 2014 | 4 | 0.13000 | 0.00000 |
| US | OR | 2014 | 4 | 0.00000 | 0.00000 |
| US | PA | 2014 | 4 | 0.51000 | 0.00000 |
| US | RI | 2014 | 4 | 0.32000 | 0.00000 |
| US | SC | 2014 | 4 | 0.16000 | 0.00000 |
| US | SD | 2014 | 4 | 0.22000 | 0.00000 |
| US | TN | 2014 | 4 | 0.17000 | 0.00000 |
| US | TX | 2014 | 4 | 0.20000 | 0.00000 |
| US | UT | 2014 | 4 | 0.24500 | 0.00000 |
| US | VT | 2014 | 4 | 0.31000 | 0.00000 |
| US | VA | 2014 | 4 | 0.20200 | 0.03500 |
| US | WA | 2014 | 4 | 0.37500 | 0.00000 |
| US | WV | 2014 | 4 | 0.35700 | 0.00000 |
| US | WI | 2014 | 4 | 0.32900 | 0.00000 |
| US | WY | 2014 | 4 | 0.24000 | 0.00000 |