Rates
| Country | State | Year | Quarter | Rate | Surcharge Rate |
|---|---|---|---|---|---|
| CA | AB | 2025 | 3 | 0.36300 | 0.00000 |
| CA | BC | 2025 | 3 | 0.41890 | 0.00000 |
| CA | MB | 2025 | 3 | 0.34900 | 0.00000 |
| CA | NB | 2025 | 3 | 0.43140 | 0.00000 |
| CA | NL | 2025 | 3 | 0.26530 | 0.00000 |
| CA | NS | 2025 | 3 | 0.43000 | 0.00000 |
| CA | ON | 2025 | 3 | 0.25130 | 0.00000 |
| CA | PE | 2025 | 3 | 0.39510 | 0.00000 |
| CA | QC | 2025 | 3 | 0.56400 | 0.00000 |
| CA | SK | 2025 | 3 | 0.41890 | 0.00000 |
| US | AL | 2025 | 3 | 0.30000 | 0.00000 |
| US | AZ | 2025 | 3 | 0.26000 | 0.00000 |
| US | AR | 2025 | 3 | 0.28500 | 0.00000 |
| US | CA | 2025 | 3 | 0.97100 | 0.00000 |
| US | CO | 2025 | 3 | 0.32500 | 0.00000 |
| US | CT | 2025 | 3 | 0.48900 | 0.00000 |
| US | DE | 2025 | 3 | 0.22000 | 0.00000 |
| US | FL | 2025 | 3 | 0.40270 | 0.00000 |
| US | GA | 2025 | 3 | 0.37100 | 0.00000 |
| US | ID | 2025 | 3 | 0.32000 | 0.00000 |
| US | IL | 2025 | 3 | 0.74900 | 0.00000 |
| US | IN | 2025 | 3 | 0.61000 | 0.00000 |
| US | IA | 2025 | 3 | 0.32500 | 0.00000 |
| US | KS | 2025 | 3 | 0.26000 | 0.00000 |
| US | KY | 2025 | 3 | 0.23400 | 0.11200 |
| US | LA | 2025 | 3 | 0.20000 | 0.00000 |
| US | ME | 2025 | 3 | 0.31200 | 0.00000 |
| US | MD | 2025 | 3 | 0.46850 | 0.00000 |
| US | MA | 2025 | 3 | 0.24000 | 0.00000 |
| US | MI | 2025 | 3 | 0.48700 | 0.00000 |
| US | MN | 2025 | 3 | 0.31800 | 0.00000 |
| US | MS | 2025 | 3 | 0.21000 | 0.00000 |
| US | MO | 2025 | 3 | 0.29500 | 0.00000 |
| US | MT | 2025 | 3 | 0.29750 | 0.00000 |
| US | NE | 2025 | 3 | 0.31800 | 0.00000 |
| US | NV | 2025 | 3 | 0.27000 | 0.00000 |
| US | NH | 2025 | 3 | 0.22200 | 0.00000 |
| US | NJ | 2025 | 3 | 0.51900 | 0.00000 |
| US | NM | 2025 | 3 | 0.21000 | 0.00000 |
| US | NY | 2025 | 3 | 0.38750 | 0.00000 |
| US | NC | 2025 | 3 | 0.40300 | 0.00000 |
| US | ND | 2025 | 3 | 0.23000 | 0.00000 |
| US | OH | 2025 | 3 | 0.47000 | 0.00000 |
| US | OK | 2025 | 3 | 0.19000 | 0.00000 |
| US | OR | 2025 | 3 | 0.00000 | 0.00000 |
| US | PA | 2025 | 3 | 0.74100 | 0.00000 |
| US | RI | 2025 | 3 | 0.37000 | 0.00000 |
| US | SC | 2025 | 3 | 0.28000 | 0.00000 |
| US | SD | 2025 | 3 | 0.28000 | 0.00000 |
| US | TN | 2025 | 3 | 0.27000 | 0.00000 |
| US | TX | 2025 | 3 | 0.20000 | 0.00000 |
| US | UT | 2025 | 3 | 0.38500 | 0.00000 |
| US | VT | 2025 | 3 | 0.31000 | 0.00000 |
| US | VA | 2025 | 3 | 0.31800 | 0.14200 |
| US | WA | 2025 | 3 | 0.58400 | 0.00000 |
| US | WV | 2025 | 3 | 0.35700 | 0.00000 |
| US | WI | 2025 | 3 | 0.32900 | 0.00000 |
| US | WY | 2025 | 3 | 0.24000 | 0.00000 |