If a product is labeled, promoted or used in a manner that meets the following definition in section 201(h) of the Federal Food Drug & Cosmetic (FD&C) Act it will be regulated by the Food and Drug Administration (FDA) as a medical device and is subject to premarketing and postmarketing regulatory controls. A device is:
An individual who titles a motor vehicle with the West Virginia Division of Motor Vehicles must pay a 5% sales tax based on the sales price of the vehicle regardless of whether it was purchased in or outside of West Virginia. ESTATE TAX For persons dying after June 30, 1985, West Virginia no longer imposes an inheritance and transfer tax.
Tax is calculated on the sales price of a new or used motor vehicle, less credit for trade-in. NEW MEXICO None YES A 3% motor vehicle excise tax is imposed on new and used vehicles on sales price less credit for trade-in. NEW YORK 4% YES Tax is calculated on the sales price of a new or used motor vehicle, less credit for trade-in. NORTH CAROLINA None YES Motor vehicles are subject to a 3% highway use tax. Tax is calculated on the sales price of a new or used motor vehicle less credit for trade-sales tax. maximum motor vehicles