the state tax was eliminated. Cities and counties may also charge an additional "Food and Beverage Tax" on restaurant meals and prepared food sold at grocery stores (including ice cream packages smaller than 16 ounces), up to an additional 4% in counties and 6.5% in cities. Virginia also has a tax on alcohol of 11.5%. Virginia's use tax also applies at the same rate for out of state purchases (food and hygiene items 1%, non-food 5.3% to 7%) exceeding $100 per year "from mail order catalogs". Various exemptions include prescription and non-prescription medicine, gasoline, and postage stamps, or the labor portion of vehicle repair. "Cost price" does not include separately stated "shipping" charges but it does include a separate "handling" charge or "shipping and handling" charges if listed as a combined item on the sales invoice. However, unlike Maryland and West Virginia consumer use tax forms, the Virginia CU-7 Consumer Use Tax Form does not recognize that it is possible to be under-taxed in another state and so only addresses untaxed items. Unlike Maryland's quarterly filing, Virginia's CU-7 is due annually between January 1 and May 1 or can be filed optionally instead with Schedule A with Form 760, or Schedule NPY with Form 760PY. As with all states, Virginia has penalties and interest for non-filing, but Virginia's use tax is no more practically enforceable than that of any other state. Certain cities and counties in Virginia levy an additional 5¢ plastic bag tax. Washington Washington has a 6.5% statewide sales tax. Local rates vary based on an individual's location at the point of purchase and can total up to 3.1% for a combined rate of 9.6%. In addition, due to the large number of Native American reservations located within the state, sales-tax rates, if any, can vary based on state treaties with each nation. Since 2 December 2010, sales taxes are exempt to unprepared food items and prescription medications. Prepared food, over-the-counter medications, and medical marijuana are subject to sales tax. The sale or lease of motor vehicles for use on the road incurs an additional 0.3% tax, rental of a car for less than 30 days has an additional state/local tax of 8.9%. When renting a car for less than 30 days in Seattle, the total sales tax is 18.6%. When buying an automobile, if one trades in a car, the state deducts the price of the trade