July 13, 2000 -- Because the federal income tax is the biggest and usually the first tax we see listed on our pay stubs, we naturally tend to focus on it.

But state government takes a bite out of our spending money, too. Bankrate will help you stay on top of what your localities are collecting -- income, sales, personal property or investment taxes, or often a combination of all.

Here's a look at some recent tax actions across the nation.

Pennsylvania property tax rebate deadline extended
HARRISBURG -- Homeowners who missed the July 7 deadline to file for their property tax rebate have another chance to get the cash.

Pennsylvania Secretary of Revenue Robert A. Judge Sr. announced the deadline to apply for the $100 Century Tax Rebate has been extended until Aug. 1. The extension was granted in part because of problems taxpayers encountered in getting and submitting the necessary information to receive the rebate.

As part of the state's largest-ever tax cut package, 3 million Keystone State homeowners are eligible to receive the one-time $100 rebates on 1999 school-district property taxes. Slightly more than 2 million homeowners had filed for the rebate by the original deadline.

Homeowners qualify for the rebate if they:

• Owned a Pennsylvania home for which they are claiming the rebate on July 1, 1999;
• Occupied the home as their primary residence sometime between July 1, 1999, and June 30, 2000; and
• Paid in full fiscal year 1999-2000 or calendar year 1999 school-district property taxes.

Eligible homeowners should receive from the Department of Revenue an application with a nine-digit personal identification number. They can use the PIN to apply over the telephone at toll-free 1-877-255-1775 or at the Department's Web site. Homeowners who have not received an application should call the department's toll-free, 24-hour, forms-ordering service at 1-888-PATAXES.

Michigan vendors must refund or credit taxes on returned items
LANSING -- When Michigan shoppers decide they don't want a product, they'll get all their money back, including any taxes paid on the item.

New Michigan tax laws now require sellers to refund or credit a customer's account for sales or use taxes charged on returned items.

Last month, two separate bills amending the Michigan Use Tax Act and Michigan Sales Tax Act took effect ensuring that taxpayers get refunds or credits for the taxes paid on returned personal property or services. Returns must be within 180 days of the initial sale or the expiration of the seller's refund policy period, whichever is earlier.

Louisiana sales tax now applies to more services and items
BATON ROUGE -- A whole lot of things in Louisiana, from Mardi Gras celebrations to utility services to crawdad fishing, just got a bit more expensive. That's because on July 1 numerous goods and services that had been exempt from the state's 4 percent sales tax for the last three years became subject to the fee.

To help taxpayers become familiar with the new tax rate, Revenue Secretary Cynthia Bridges has released a list of affected transactions. Bridges said most consumers will notice the higher rate when they purchase water utility services, electricity, natural gas, food for home consumption and newspapers.

Examples of transactions now taxable include:

• Sales of food for preparation and consumption in the home
• Sales of electricity, natural gas, and water utility services
• Sales of newspapers
• Sales of steam
• Purchases by nonprofit electrical cooperatives
• Purchases of butane, propane, and other liquefied petroleum gases for residential use
• Purchases of certain materials for use in commercial printing processes
• Purchases of certain materials by organizations that sponsor Mardi Gras balls
• Purchases of materials for construction and operation of nonprofit retirement centers
• Sales of energy sources used for boiler fuel or to fuel the generation of electric power for resale or for use by an industrial manufacturing plant for self-consumption or co-generation
• Sales of admission tickets by Little Theater organizations
• The first $50,000 of the sales price of irrigation well drives, motors, and on-the-farm facilities used to store grain
• Sales of feed and feed additives for animals used for business purposes
• Sales of certain supplies used in harvesting crawfish or catfish
• Vehicles and aircraft removed from inventory for use as demonstrators

Bridges says dealers or consumers with questions about application of the sales tax can call or visit any of the Department's offices listed below. Information is also available through the Department's Web site.