Other states have a sales tax ,which is a percentage charged

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Other states have a sales tax ,which is a percentage charged (charge) to any item which you buy
in that state.完形填空题,为什么用过去式呀,顺便解释下句子结构呗,看着很乱呢.

主干：Other states have a sales tax...
后面整句都是由which引导的非限制性定语从句（其中which you buy是第二个定语从句修饰item）——
...which is a percentage charged to any item (which you buy).
句中的charge是动词“收税”的意思,而不是名词,用过去分词表示“被征税”,为方便理解,将语序稍微调换——
...which is charged a percentage to any item (which you buy).
整句翻译——一些国家有买卖税收,这种税是按照（你买到）物品价格的百分比来征收的.

Other states have a sales tax ,which is a percentage charged 4．Some states charge an income tax in addition to a sales ta 英语翻译Most cities and states in the U.S collect a sales tax on I think the sales tax is off by a penny 英语翻译Passage 1 In contrast,a tariff is a tax charged on impor A tax is a tax is a tax A businessman is required to collect an 8% sales tax.One day 英语翻译A number of states have tax incentives on the books.Prov 英语翻译The rounding rules for sales tax are that for a tax rate Q is the olny state that dose not have __a general sales tax Some states use income tax in addition to sales tax to raise some states use income tax in additition to sales tax to rai