Rates
| Country | State | Year | Quarter | Rate | Surcharge Rate |
|---|---|---|---|---|---|
| CA | AB | 2017 | 4 | 0.56780 | 0.00000 |
| CA | BC | 2017 | 4 | 0.70160 | 0.00000 |
| CA | MB | 2017 | 4 | 0.43320 | 0.00000 |
| CA | NB | 2017 | 4 | 0.66540 | 0.00000 |
| CA | NL | 2017 | 4 | 0.66540 | 0.00000 |
| CA | NS | 2017 | 4 | 0.47660 | 0.00000 |
| CA | ON | 2017 | 4 | 0.44260 | 0.00000 |
| CA | PE | 2017 | 4 | 0.62510 | 0.00000 |
| CA | QC | 2017 | 4 | 0.62510 | 0.00000 |
| CA | SK | 2017 | 4 | 0.46420 | 0.00000 |
| US | AL | 2017 | 4 | 0.19000 | 0.00000 |
| US | AZ | 2017 | 4 | 0.26000 | 0.00000 |
| US | AR | 2017 | 4 | 0.22500 | 0.00000 |
| US | CA | 2017 | 4 | 0.37000 | 0.00000 |
| US | CO | 2017 | 4 | 0.20500 | 0.00000 |
| US | CT | 2017 | 4 | 0.41700 | 0.00000 |
| US | DE | 2017 | 4 | 0.22000 | 0.00000 |
| US | FL | 2017 | 4 | 0.33870 | 0.00000 |
| US | GA | 2017 | 4 | 0.29400 | 0.00000 |
| US | ID | 2017 | 4 | 0.32000 | 0.00000 |
| US | IL | 2017 | 4 | 0.33400 | 0.00000 |
| US | IN | 2017 | 4 | 0.47000 | 0.00000 |
| US | IA | 2017 | 4 | 0.32500 | 0.00000 |
| US | KS | 2017 | 4 | 0.26000 | 0.00000 |
| US | KY | 2017 | 4 | 0.21600 | 0.10200 |
| US | LA | 2017 | 4 | 0.20000 | 0.00000 |
| US | ME | 2017 | 4 | 0.31200 | 0.00000 |
| US | MD | 2017 | 4 | 0.34550 | 0.00000 |
| US | MA | 2017 | 4 | 0.24000 | 0.00000 |
| US | MI | 2017 | 4 | 0.41200 | 0.00000 |
| US | MN | 2017 | 4 | 0.28500 | 0.00000 |
| US | MS | 2017 | 4 | 0.18000 | 0.00000 |
| US | MO | 2017 | 4 | 0.17000 | 0.00000 |
| US | MT | 2017 | 4 | 0.29250 | 0.00000 |
| US | NE | 2017 | 4 | 0.27000 | 0.00000 |
| US | NV | 2017 | 4 | 0.27000 | 0.00000 |
| US | NH | 2017 | 4 | 0.22200 | 0.00000 |
| US | NJ | 2017 | 4 | 0.44200 | 0.00000 |
| US | NM | 2017 | 4 | 0.21000 | 0.00000 |
| US | NY | 2017 | 4 | 0.37850 | 0.00000 |
| US | NC | 2017 | 4 | 0.34300 | 0.00000 |
| US | ND | 2017 | 4 | 0.23000 | 0.00000 |
| US | OH | 2017 | 4 | 0.28000 | 0.00000 |
| US | OK | 2017 | 4 | 0.13000 | 0.00000 |
| US | OR | 2017 | 4 | 0.00000 | 0.00000 |
| US | PA | 2017 | 4 | 0.74700 | 0.00000 |
| US | RI | 2017 | 4 | 0.33000 | 0.00000 |
| US | SC | 2017 | 4 | 0.18000 | 0.00000 |
| US | SD | 2017 | 4 | 0.28000 | 0.00000 |
| US | TN | 2017 | 4 | 0.21000 | 0.00000 |
| US | TX | 2017 | 4 | 0.20000 | 0.00000 |
| US | UT | 2017 | 4 | 0.29400 | 0.00000 |
| US | VT | 2017 | 4 | 0.31000 | 0.00000 |
| US | VA | 2017 | 4 | 0.20200 | 0.03500 |
| US | WA | 2017 | 4 | 0.49400 | 0.00000 |
| US | WV | 2017 | 4 | 0.35700 | 0.00000 |
| US | WI | 2017 | 4 | 0.32900 | 0.00000 |
| US | WY | 2017 | 4 | 0.24000 | 0.00000 |