| ITEM | RATE OF TAX |
| Soft Drinks | $.06 @ 12 oz. |
| Food Stuffs | 1% ad valorem |
| Agricultural Products | 1% ad valorem |
| Perfumery | 23% ad valorem |
| Cosmetics | 17.25% ad valorem |
| Hygiene Products | 1% ad valorem |
| Construction Equipment | 3% ad valorem |
| Material, and Machinery | 5.75% ad valorem |
| Leather Goods | 5.75% ad valorem |
| Jewelry | 5.75% ad valorem |
| Precious metals/stones | 5% ad valorem |
| Passenger vehicles | 5.75% ad valorem |
| Luxury Passenger Vehicles | 5% ad valorem |
| Boats/Yachts | 5.75% ad valorem |
| Luxury Boats/Yachts | 1% ad valorem |
| CNMI Produced Goods | $.50 @ 20 cigs. |
| Cigarettes | 50% invoice price |
| Tobacco Products | $.0167 @ oz. |
| Beer and Malt Beverages | $.12 @ oz. |
| Distilled Alcoholic Beverages | $.03 @ oz. |
| Wine and Sake | 5% ad valorem |
All others
* All tax rates for items listed are ad valorem unless so designated.
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