; etc. Sec. 101. Imposition of sales tax. Sec. 102. Intermediate and export sales. Sec. 103. Rules relating to collection and remittance of tax. 101. Imposition of sales tax (a) In General There is hereby imposed a tax on the use or consumption in the United States of taxable property or services. (b) Rate (1) For 2019 In the calendar year 2019, the rate of tax is 23 percent of the gross payments for the taxable property or service. (2) For years after 2019 For years after the calendar year 2019, the rate of tax is the combined Federal tax rate percentage (as defined in paragraph (3)) of the gross payments for the taxable property or service. (3) Combined federal tax rate percentage The combined Federal tax rate percentage is the sum of— (A) the general revenue rate (as defined in paragraph (4)), (B) the old-age, survivors and disability insurance rate, and (C) the hospital insurance rate. (4) General revenue rate The general revenue rate shall be 14.91 percent. (c) Coordination With Import Duties The tax imposed by this section is in addition to any import duties imposed by chapter 4 of title 19, United States Code. The Secretary shall provide by regulation that, to the maximum extent practicable, the tax imposed by this section on imported taxable property and services is collected and administered in conjunction with any applicable import duties imposed by the United States. (d) Liability for Tax (1) In general The person using or consuming taxable property or services in the United States is liable for the tax imposed by this section, except as provided in paragraph (2) of this subsection. (2) Exception where tax paid to seller A person using or consuming a taxable property or service in the United States is not liable for the tax imposed by this section if the person pays the tax to a person selling the taxable property or service and receives from such person a purchaser’s receipt within the meaning of section 509. 102. Intermediate and export sales (a) In General For purposes of this subtitle— (1) Business