The "tax rate" is the percent of income, or the percent of the value of goods or services, that determines the amount of taxes due. For individual and corporate income taxes, as income rises, the percentage to be taxed also increases. For example, the tax rate for income between $0 and $50,000 may be 15% but, for income between $100,000 and $335,000, the tax rate could be 39% or more. With sales tax, however, the tax rate is generally static, i.e., 8% of the total sale price for most types of merchandise, though the tax rate may be higher for certain types of items such as alcohol or tobacco.