Rates
| Country | State | Year | Quarter | Rate | Surcharge Rate |
|---|---|---|---|---|---|
| CA | AB | 2015 | 4 | 0.37140 | 0.00000 |
| CA | BC | 2015 | 4 | 0.64770 | 0.00000 |
| CA | MB | 2015 | 4 | 0.40000 | 0.00000 |
| CA | NB | 2015 | 4 | 0.61420 | 0.00000 |
| CA | NL | 2015 | 4 | 0.47140 | 0.00000 |
| CA | NS | 2015 | 4 | 0.44000 | 0.00000 |
| CA | ON | 2015 | 4 | 0.40860 | 0.00000 |
| CA | PE | 2015 | 4 | 0.57710 | 0.00000 |
| CA | QC | 2015 | 4 | 0.57710 | 0.00000 |
| CA | SK | 2015 | 4 | 0.42860 | 0.00000 |
| US | AL | 2015 | 4 | 0.19000 | 0.00000 |
| US | AZ | 2015 | 4 | 0.26000 | 0.00000 |
| US | AR | 2015 | 4 | 0.22500 | 0.00000 |
| US | CA | 2015 | 4 | 0.45000 | 0.00000 |
| US | CO | 2015 | 4 | 0.20500 | 0.00000 |
| US | CT | 2015 | 4 | 0.50300 | 0.00000 |
| US | DE | 2015 | 4 | 0.22000 | 0.00000 |
| US | FL | 2015 | 4 | 0.33670 | 0.00000 |
| US | GA | 2015 | 4 | 0.29000 | 0.00000 |
| US | ID | 2015 | 4 | 0.32000 | 0.00000 |
| US | IL | 2015 | 4 | 0.42700 | 0.00000 |
| US | IN | 2015 | 4 | 0.16000 | 0.11000 |
| US | IA | 2015 | 4 | 0.32500 | 0.00000 |
| US | KS | 2015 | 4 | 0.26000 | 0.00000 |
| US | KY | 2015 | 4 | 0.21600 | 0.10200 |
| US | LA | 2015 | 4 | 0.20000 | 0.00000 |
| US | ME | 2015 | 4 | 0.31200 | 0.00000 |
| US | MD | 2015 | 4 | 0.32850 | 0.00000 |
| US | MA | 2015 | 4 | 0.24000 | 0.00000 |
| US | MI | 2015 | 4 | 0.28200 | 0.00000 |
| US | MN | 2015 | 4 | 0.28500 | 0.00000 |
| US | MS | 2015 | 4 | 0.18000 | 0.00000 |
| US | MO | 2015 | 4 | 0.17000 | 0.00000 |
| US | MT | 2015 | 4 | 0.27750 | 0.00000 |
| US | NE | 2015 | 4 | 0.26100 | 0.00000 |
| US | NV | 2015 | 4 | 0.27000 | 0.00000 |
| US | NH | 2015 | 4 | 0.22200 | 0.00000 |
| US | NJ | 2015 | 4 | 0.17500 | 0.00000 |
| US | NM | 2015 | 4 | 0.21000 | 0.00000 |
| US | NY | 2015 | 4 | 0.40050 | 0.00000 |
| US | NC | 2015 | 4 | 0.36000 | 0.00000 |
| US | ND | 2015 | 4 | 0.23000 | 0.00000 |
| US | OH | 2015 | 4 | 0.28000 | 0.00000 |
| US | OK | 2015 | 4 | 0.13000 | 0.00000 |
| US | OR | 2015 | 4 | 0.00000 | 0.00000 |
| US | PA | 2015 | 4 | 0.64200 | 0.00000 |
| US | RI | 2015 | 4 | 0.33000 | 0.00000 |
| US | SC | 2015 | 4 | 0.16000 | 0.00000 |
| US | SD | 2015 | 4 | 0.28000 | 0.00000 |
| US | TN | 2015 | 4 | 0.17000 | 0.00000 |
| US | TX | 2015 | 4 | 0.20000 | 0.00000 |
| US | UT | 2015 | 4 | 0.24500 | 0.00000 |
| US | VT | 2015 | 4 | 0.31000 | 0.00000 |
| US | VA | 2015 | 4 | 0.20200 | 0.03500 |
| US | WA | 2015 | 4 | 0.44500 | 0.00000 |
| US | WV | 2015 | 4 | 0.34600 | 0.00000 |
| US | WI | 2015 | 4 | 0.32900 | 0.00000 |
| US | WY | 2015 | 4 | 0.24000 | 0.00000 |