As of January 1, 2005, licensed motor vehicle dealers will pay the use tax rate (5%, 5.1%, 5.5%, or 5.6%) on $122 instead of $118. The change is based on the annual percentage change in the Consumer Price Index, which was 3.27% for the period of July 1, 2003 to June 30, 2004, determined by the U.S. Department of Labor. (Sales and Use Tax Report 2-04, September 2004)