The standard levy is 100% of the listed price of the item per unit. This tax is levied by the Imperial Treasury with a majority of the proceeds going to the Ministry of War and Minisrty of Justice with the rest disbursed as directed by law.
The tax is named for the Citizen's right to bear arms in most circumstances. Being in the presence of the Crown, on the Holding of a High imperial Noble, or while inside most Imperial facilities are the well known and enforced exceptions to that right. It is acknowledged openly that the rate is prohibitively high and is said to balanced by the fact that Subjects are guaranteed no such right. Another point is that it is only applied to military items and other armor and weapons are not taxed at any where near the extreme rate.
Active Duty Marines and Soldiers are not charged the Citizens' Tax when making private purchases, however Retired or Reserve Forces sophonts are required to pay it. If a Retired or Reserve member is reinstated they are again exempt from the tax. They lose this benefit when they lose Active Duty status. A licensed Mercenary company is also exempt from the Citizens' Tax, but they do pay a 5% Corporate Tax on their purchases.
And as you can probably tell I am using the remote blogging function. I am having problems with my Internet hardware and am on the mobile device till I can get the CrImps together to replace it.
While I do that I think about the Imperial tax structure. Full on infrastructure wonk.
Well off to prepare for my game and replay some old school Starcraft.