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49-556: The WTA is funded by a 0.6% sales tax within the Whatcom County public transportation benefit area (PTBA) and grants from the state and federal governments. Service began on January 1, 1984, using equipment bought from the Bellingham municipal transit system after a countywide authority was established a year earlier. The Whatcom Transportation Authority was created in 1983 and service in western Whatcom County , including

98-544: A 10 percent federal sales tax on indoor tanning services, effective July 1, 2010. Unlike previous federal excise taxes, this tax is collected directly from the consumer by the seller and based on the sale price rather than a quantity. However, the new tax is selective rather than general, applying only to a specific service. Canada uses a value-added federal Goods and Services Tax with a rate of 5 percent, effective since January 1, 2008. Alberta, Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so only

147-518: A city must be able to import consumers to buy goods locally. If local sales taxes are too high, consumers will travel to other areas to purchase goods. In the United States, every state with a sales tax law has a use tax component in that law applying to purchases from out-of-state mail order, catalog and e-commerce vendors, a category also known as "remote sales". As e-commerce sales have grown in recent years, noncompliance with use tax has had

196-572: A commission to study the possibility of internet taxation, but the commission did not make any formal recommendations. In a report issued in 2003, the Congressional Budget Office warned of the economic burden of a "multiplicity of tax systems, particularly for smaller firms". In an effort to reduce the burden of compliance with the tax laws of multiple jurisdictions, the Streamlined Sales Tax Project

245-551: A feature of the extreme traffic density in London. The Wright Pulsar Gemini HEV bus uses a small Diesel engine with electric storage through a lithium ion battery pack. The use of a 1.9-litre Diesel instead of the typical 7.0-litre engine in a traditional bus demonstrates the possible advantages of serial hybrids in extremely traffic-dense environments. Based on a London test cycle, a reduction in CO 2 emissions of 31% and fuel savings in

294-572: A fuel containing 20% biodiesel (BD20) would further reduce greenhouse emissions and petroleum consumption. Current manufacturers of Diesel–electric hybrid buses include Alexander Dennis , Azure Dynamics Corporation , Ebus , Eletra (Brazil), New Flyer Industries , Tata (India), Gillig , Motor Coach Industries , Novabus , Orion Bus Industries , Daimler AG 's Mitsubishi Fuso , MAN , Designline , BAE Systems , Volvo Buses , VDL Bus & Coach , Wrightbus , Castrosua , Tata Hispano and many more. Toyota claims to have started with

343-470: A growing impact on state revenues. The Congressional Budget Office estimated that uncollected use taxes on remote sales in 2003 could be as high as $ 20.4 billion. Uncollected use tax on remote sales was projected to run as high as $ 54.8 billion for 2011. Enforcement of the tax on remote sales, however, is difficult. Unless the vendor has a physical location, or nexus , within a state, the vendor cannot be required to collect tax for that state. This limitation

392-469: A municipal transit system funded by a 0.3% sales tax introduced in 1975. This system laid the foundation for a more extensive regional approach to public transportation. In 2022, the WTA carried a total of 3.1 million passengers on all of its services, with 94 percent on its 28 fixed bus routes. The fixed-route boardings increased by 70 percent over the previous year, but remained 65 percent of

441-715: A parallel powertrain (e.g., Volvo B5LH ) or a series powertrain (e.g., some versions of the Alexander Dennis Enviro400 MMC ). Since 2003, Allison Transmission has produced dual-mode hybrid drive units which take the place of a conventional transmission, mostly for transit buses in North America; as the name implies, it is able to switch between series and parallel modes. A plug-in hybrid school bus effort began in 2003 in Raleigh, NC, when Advanced Energy began working between districts across

490-567: A sales tax could be mitigated, e.g., by excluding rent, or by exempting "necessary" items, such as food, clothing and medicines. Investopedia defines a regressive tax as "[a] tax that takes a larger percentage from low-income people than from high-income people. A regressive tax is generally a tax that is applied uniformly. This means that it hits lower-income individuals harder". Higher sales taxes have been shown to have many different effects on local economies. With higher taxes, more consumers are starting to reconsider where they shop, according to

539-547: A sales tax. For example, sales tax in Chicago (Cook County) , IL is 10.25%, consisting of 6.25% state, 1.25% city, 1.75% county and 1% regional transportation authority. Chicago also has the Metropolitan Pier and Exposition Authority tax on food and beverage of 1% (which means eating out is taxed at 11.25%). For Baton Rouge , Louisiana , the tax is 9.45%, which is 4.45% state & 5% local. In Los Angeles it

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588-577: A study conducted in Minnesota and Wisconsin, where the sales tax was raised on cigarettes. Effects of higher sales tax were not shown immediately in sales, but about six months after the taxes were raised. High sales taxes can be used to relieve property taxes but only when property taxes are lowered subsequently. Studies that have shown this correlation were conducted in Georgia by cities raising sales tax and lowering property taxes. To combat sales loss,

637-461: Is 9.5%, which is 7.25% state & 2.25% county. Sales and use taxes in California are made up of various state, county and city taxes. The state tax is "imposed upon all retailers" for the "privilege of selling tangible personal property at retail". Strictly speaking, only the retailer is responsible for the payment of the tax; when a retailer adds this tax to the purchase price, the consumer

686-444: Is a bus that combines a conventional internal combustion engine propulsion system with an electric propulsion system. These type of buses normally use a diesel–electric powertrain and are also known as hybrid diesel–electric buses . The introduction of hybrid electric vehicles and other green vehicles for purposes of public transport forms a part of sustainable transport schemes. A hybrid electric bus may have either

735-496: Is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from the consumer at the point of purchase . When a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a use tax . Often laws provide for the exemption of certain goods or services from sales and use tax, such as food, education, and medicines. A value-added tax (VAT) collected on goods and services

784-429: Is also a shuttle bus that connects Route 80X to Western Washington University with 3 weekday roundtrips. The WTA operates a fleet of 64 full-size buses , 52 paratransit vehicles, and 35 vanpool vans. As of 2017, their entire bus fleet consists of Gillig Low Floor 40-foot (12 m) buses that seat 32 to 40 passengers. Eight units ordered in 2012 are diesel-electric hybrids . Sales tax A sales tax

833-1126: Is another HEV using in-wheel motors. It was tested in winter 2003–04 in Apeldoorn in the Netherlands. In Japan, Mitsubishi Fuso have developed a diesel engine hybrid bus using lithium batteries in 2002, and this model has since seen limited service in several Japanese cities. The Blue Ribbon City Hybrid bus was presented by Hino , a Toyota affiliate, in January 2005. For the North American transit bus market, New Flyer Industries , Gillig , and Nova Bus produce hybrid electric buses using components from either BAE Systems (series hybrid, initially branded HybriDrive and now branded Series-E), or Allison Transmission (parallel/series hybrid, branded Hybrid EP or H 40/50 EP). In May 2003 General Motors started to tour with hybrid electric buses developed together with Allison. General Electric introduced its hybrid electric gear shifters on

882-402: Is difficult to enforce the taxes on electronic commerce especially for digital goods that trade across different countries. The effect that a sales tax has on consumer and producer behavior is rather large. The price elasticity of demand for online products is high, meaning that consumers are price sensitive and their demand will significantly change with small changes in price. This means that

931-402: Is merely reimbursing the retailer by contractual agreement. When consumers purchase goods from out-of-state (in which case the seller owes no tax to California) the consumer is required to pay a "use tax" identical to the sales tax. Use tax is levied upon the "storage, use, or other consumption in this state of tangible personal property". Consumers are responsible for declaring these purchases in

980-425: Is now one of the few countries to retain conventional sales taxes. Sales tax on online purchasers operates in a different manner. Generally, there are four types of electronic commerce: intermediaries, retail, business-to-business and media, all of which are affected by consumer response to sales tax. However, while consumers are technically supposed to pay a sales tax when it comes to cross state border transactions,

1029-421: Is related to a sales tax. See Comparison with sales tax for key differences. Conventional or retail sales tax is levied on the sale of a good to its final end-user and is charged every time that item is sold retail. Sales to businesses that later resell the goods are not charged the tax. A purchaser who is not an end-user is usually issued a " resale certificate " by the taxing authority and required to provide

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1078-462: The Civil War that they functioned collectively as a general sales tax. The first broad-based, general sales taxes in the United States were enacted by Kentucky and Mississippi in 1930, although Kentucky repealed its sales tax in 1936. The federal government's per-gallon tax of gasoline (beginning at one cent per gallon in 1932) and per-package tax of cigarettes ($ 1.01 per package since 2009) are

1127-773: The Coaster Hybrid Bus in 1997 on the Japanese market. Since 1999, Hybrid electric buses with gas turbine generators have been developed by several manufacturers in the US and New Zealand , with the most successful design being the buses made by Designline of New Zealand. The first model went into commercial service in Christchurch since 1999, and later models were sold for daily service in Auckland , Hong Kong , Newcastle upon Tyne , and Tokyo . The Whispering Wheel bus

1176-656: The Great Recession ; service was later restored in 2017. The agency responded to the COVID-19 pandemic in March 2020 by cutting 30 percent of service, which was restored in June 2021. Public transportation in Whatcom County has a rich history dating back to the late 19th century. The first significant mode of public transit was the streetcar, which began operating in the 1890s. The Bellingham Bay Improvement Company ran

1225-552: The Organisation for Economic Co-operation and Development studied the effects of various types of taxes on the economic growth of developed nations within the OECD and found that sales taxes are one of the least harmful taxes for growth. Because the rate of a sales tax does not change based on a person's income or wealth, sales taxes are generally considered regressive . However, it has been suggested that any regressive effect of

1274-497: The 1992 Quill v. North Dakota decision determined that only the U.S. Congress has the authority to enact interstate taxes. Electronic commerce business can also be affected by consumption taxes. It can be separated into four categories: retail, intermediaries, business-to-business and media (Goldfarb 2008). These categories were affected varying degrees. The intermediaries were affected by the retail sales tax since it provides platforms for transitions between different parties (such as

1323-627: The 2019 ridership figures. The busiest fixed route in 2022 was Route 331, which connects Bellingham Station to Cordata Station and is branded as the Gold Line. The "GO Lines" are four corridors where local service combines for 15-minute headways on weekdays and are branded with a specific color by the WTA beginning in 2005. A fifth GO Line, the Red Line from Bellingham Station to the Fairhaven Transportation Center ,

1372-487: The Amazon marketplace). Business-to-Business transactions will be placed in different circumstances by whether the case will be taxed in the US. Electronic commerce goods are usually not taxed the same especially across the stats in the US. Different states have their own sales tax regulations, for example, some states use their standard sales taxes law for the digital goods, and some of the states have specific laws for them. It

1421-561: The GST is collected. Other provinces have either a Provincial Sales Tax (PST) or the Harmonized Sales Tax (HST), which is a single, blended combination of the GST and PST. Businesses can reduce the impact of sales tax for themselves and their customers by planning for the tax consequences of all activities. Sales tax reduction or mitigation strategies can include the following: Hybrid electric bus A hybrid electric bus

1470-622: The PHEV school bus, Navistar will examine a range of hybrid architectures and evaluate advanced energy storage devices, with the goal of developing a vehicle with a 40-mile (64 km) electric range . Travel beyond the 40-mile (64 km) range will be facilitated by a clean Diesel engine capable of running on renewable fuels. The DOE funding will cover up to half of the project's cost and will be provided over three years, subject to annual appropriations . A report prepared by Purdue University suggests introducing more hybrid Diesel–electric buses and

1519-515: The United States government has never used a general sales tax, an excise tax on whiskey enacted in 1791 was one of its first fund raising efforts. The unpopularity of this tax with farmers on the western frontier led to the Whiskey Rebellion in 1794. Federal and state sales taxes in the United States remained selective, rather than general, through the 19th century. However, excise taxes were applied to so many specific commodities during

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1568-413: The certificate (or its ID number ) to a seller at the point of purchase, along with a statement that the item is for resale. The tax is otherwise charged on each item sold to purchasers without such a certificate and who are under the jurisdiction of the taxing authority. Other types of sales taxes, or similar taxes: Most countries in the world have sales taxes or value-added taxes at all or several of

1617-489: The cities of Bellingham , Ferndale and Lynden , began on January 1, 1984. The city of Bellingham began operating its own municipal transit system in 1971 by taking over a failing private operator, funding it with a 0.3% sales tax within the city beginning in 1975. The system was absorbed into the new countywide public transportation benefit area , which adopted the same sales tax rate in 1983. The WTA reduced its service by 14 percent in 2010 due to reduced revenue during

1666-517: The collection of tax for specific commodities, such as cooking oil. Sales tax amounts, measured in drachmas at a rate of one percent, were recorded in a separate column of a record prepared for the auction of 16 slaves in Piraeus , Greece in 415 BC. Nearby Athens collected duties on the import and export of commodities, recorded at a rate of two percent in 399 BC. At that period of time, Athens did not rely on government agencies to collect its taxes;

1715-576: The country and manufacturers to understand the needs of both. The effort demonstrated both a technical and business feasibility and as a result was able to secure funding in 2005 from NASEO to purchase up to 20 buses. The resulting RFP from Advanced Energy was won by IC Bus using a product jointly produced with Enova for a 22-mile plug-in hybrid product with a $ 140k premium over existing buses. The buses performed well in testing with 70% reductions in fuel usage although only in specific conditions. The United States Department of Energy (USDOE) announced

1764-399: The electric streetcars, connecting various neighborhoods to the central business districts of Bellingham. This system expanded in the early 20th century, playing a crucial role in the urban development of the area. The streetcar system continued to be the main form of public transportation until the 1920s and 1930s when automobiles and buses began to take over. In 1938, the last streetcar line

1813-530: The market in 2005. Several hundreds of those buses have entered into daily operation in the U.S. In 2006, Nova Bus , which had previously marketed the RTS hybrid before that model was discontinued, added a Diesel–electric hybrid option for its LFS series. In the United Kingdom, Wrightbus has introduced a development of the London " Double-Decker ", a new interpretation of the traditional red buses that are

1862-507: The most well-known current sales taxes administered by the federal government. Twenty-two other states began imposing general sales taxes later in the 1930s, followed by six in the 1940s and five in the 1950s. Kentucky re-enacted its sales tax law in 1960. Eleven more states enacted sales tax laws during the 1960s, with Vermont as the last in 1969. Five states currently do not have general sales taxes: Alaska, Delaware, Montana, New Hampshire, and Oregon. The 2010 health care reform law imposed

1911-583: The national, state, county, or city government levels. Countries in Western Europe , especially in Scandinavia , have some of the world's highest valued-added taxes. Norway , Denmark and Sweden have higher VATs at 25%, Hungary has the highest at 27% although reduced rates are used in some cases, as for groceries, art, books and newspapers. In some jurisdictions of the United States, there are multiple levels of government which each impose

1960-540: The practicality of enforcing it is impossible. As a result, online retail stores have had a distinct advantage in that they do not have to charge a sales tax. That has led many economists to examine consumer sensitivity when it comes to sales taxes. While some researchers have concluded a high elasticity of online purchase probability with respect to sales tax at around 2.3, others have found smaller figures of around 0.5. That means that enforcing an online sales tax would have negligible effects on aggregate sales. Economists at

2009-469: The range of 40% have been demonstrated, compared with a "Euro-4" compliant bus. Hybrid Electric Vehicle Technologies (HEVT) makes conversions of new and used vehicles ( aftermarket and retrofit conversions), from combustion buses and conventional hybrid electric buses into plug-in buses. Transit authorities that use hybrid electric buses: Federal funding generally comes from the federal Diesel Emissions Reduction Act . etc. The Green Bus Fund

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2058-490: The responsibility was delegated to the highest bidder, a practice known as tax farming . The Roman emperor Augustus collected funds for his military aerarium in AD 6 with a one percent general sales tax, known as the centesima rerum venalium (hundredth of the value of everything sold). The Roman sales tax was later reduced to a half percent ( ducentesima ) by Tiberius , then abolished completely by Caligula . Although

2107-476: The same filing as their annual state income tax, but it is rare for them to do so. An exception is out-of-state purchase of automobiles. Then, use tax is collected by the state as part of registering the vehicle in California. The global trend has been for conventional sales taxes to be replaced by more broadly based value-added taxes. Value-added taxes provide an estimated 20% of worldwide tax revenue and have been adopted by more than 140 countries. The United States

2156-514: The selection of Navistar Corporation for a cost-shared award of up to $ 10 million to develop, test, and deploy plug-in hybrid electric (PHEV) school buses. The project aims to deploy 60 vehicles for a three-year period in school bus fleets across the nation. The vehicles will be capable of running in either electric-only or hybrid modes and will be recharged from a standard electrical outlet. Because electricity will be their primary fuel, they will consume less petroleum than standard vehicles. To develop

2205-484: The tax burden lies primarily with the producer. To avoid altering demand, the producer will either avoid the tax if possible by relocating their fulfillment centers to areas without a high sales tax or they will internalize the cost of the sales tax by charging consumers the same price but paying for the tax from their profits. A tax imposed on the sale of goods is depicted on the walls of Egyptians tombs, which have been dated as far back as 2000 BC. These paintings describe

2254-630: Was defined as part of the Dormant Commerce Clause by the Supreme Court in the 1967 decision on National Bellas Hess v. Illinois . An attempt to require a Delaware e-commerce vendor to collect North Dakota tax was overturned by the court in the 1992 decision on Quill Corp. v. North Dakota . A number of observers and commentators have argued, so far unsuccessfully, for a Congressional adoption of this physical presence nexus test. The Internet Tax Freedom Act of 1998 established

2303-426: Was discontinued and replaced with diesel buses, signaling the end of the streetcar era. Private bus operators initially filled the void left by the streetcars. However, these private services struggled financially and operationally. By the 1940s and 1950s, several attempts to stabilize and improve bus transit were made, but with limited success. In 1971, Bellingham took over a failing private bus company, establishing

2352-692: Was organized in March 2000. Cooperative efforts in this project by 44 state governments and the District of Columbia eventually produced the Streamlined Sales and Use Tax Agreement in 2010. This agreement establishes standards necessary for simplified and uniform sales tax laws. As of December 2010, 24 states had passed legislation conforming with the agreement. Whether the Streamlined Sales Tax can actually be applied to remote sales ultimately depends upon Congressional support, because

2401-745: Was removed in March 2017. Plans to convert one of three existing GO Lines to bus rapid transit was proposed in a 2023 feasibility study. The study proposes completion of a bus rapid transit line by 2031 with transit signal priority , limited stops, and high frequencies. WTA Route 80X, known as the County Connector, is an inter-county route operated by the WTA and Skagit Transit that makes 9 daily roundtrips on weekdays and 5 daily roundtrips on Saturdays and Sundays between Bellingham Station and Skagit Station in Mount Vernon , with intermediate stops at park and rides along Interstate 5 . There

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