FSM Sales Tax

Chapter 2 - Sales Tax. Except for goods made or produced in the State a sales tax attaches to goods upon their first sale in the State. The seller pays the tax on all goods in a shipment no later than 120 days after arrival in the State. The State has the power to hold the release of future shipments if the seller is not current on taxes due under the Code and applicable Regulations. Amended by State Law 7-94. Rates applied on various goods is given in the document.