Definition. A summary is a shortened version of a text that highlights its key points. The primary purpose of a summary is to give an accurate, objective representation of what the work says.. As a general rule, you should not include your own ideas or interpretations (Paul Clee and Violeta Clee, American Dreams, 1999). See Examples and Observations below.
It can be difficult to calculate sales tax in Shelby County. Sales tax is computed at the point of sale (like a person buying something at a store) or computed for the delivery address, ex. shipped merchandise. There is a 4% Alabama state sales tax and a 1% county sales tax in Shelby county. Any additional tax is based on the city. Sales tax is 'generally' 9% for most of the county, since most of the county is within the city limits of a city.
Located in southwest Tennessee, Shelby County contains the city of Memphis. It has the highest property tax rates in the state, and by a wide margin. The countyâs average effective property tax rate is 1.50%, double the state average. In Memphis, rates are especially high. The total rate in the city of Memphis is $7.77 mills.