 The sales tax rate , as defined in the legislation for the first year , is 23 % of the total payment including the tax ( $ 23 of every $ 100 spent in total — calculated similar to income taxes ) . This would be equivalent to a 30 % traditional U.S. sales tax ( $ 23 on top of every $ 77 spent — $ 100 total , or $ 30 on top of every $ 100 spent — $ 130 total ) . After the first year of implementation , this rate is automatically adjusted annually using a predefined formula reflecting actual federal receipts in the previous fiscal year . 
