{"data":{"id":"us-gu/11-gca-28104","jurisdiction":"us-gu","citation":"11 GCA § 28104","heading":"Rate of Tax.","body":"The rate of the tax hereby imposed shall be four percent (4%). Effective April 1, 2003, the rate of the tax hereby imposed shall be six percent (6%) through March 31, 2004, after which the rate shall revert to four percent (4%).","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 28: Use Tax Law"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc028_0.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:58Z","sha256":"d810f5c1dc858526260a497ab9b6438b5a83f3041ff0f98ad8b419b6d6f5fb82","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-28103","next":"us-gu/11-gca-28105"},"notice":"GroundRules: Original legal text. Not legal advice."}