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注：①零税率适用于报纸。②低税率7．5％适用于长期住房出租。③零税年适用于销售报纸、期刊、书籍和渡船劳务。④中间税率12％适用于对农民供酒、电动汽车；在密特尔伯格（Mittelberg）和占桂荷立Oungholz）飞地的标准税率为16％。⑤低税率4％适用于书籍和杂志。⑤零税率适用
Note: ① zero tax rate applies to newspapers. ② low tax rate of 7.5% for long-term housing rental. The zero tax year applies to the sale of newspapers, periodicals, books and ferry services. ④ The middle rate of 12% applies to alcohol and electric vehicles to farmers; the standard tax rate at the enclave in Mittelberg and Oungholz is 16%. ⑤ low tax rate of 4% for books and magazines. ⑤ zero tax rate applicable