Multistate Sales Tax State Rates

2019 Whole Ball Of Tax

Rate listed below is the general state rate. Most states authorize additional local sales and use taxes, which are not included.

La. Rev. Stat. Ann. §51:1286,La. Rev. Stat. Ann. §47:321
State 2019 Rates Comments Citation CCH¶
Alabama 4% Ala. Code §40-23-26 Alabama 60-110
Arizona 5.6% Ariz. Rev. Stat. §42-5010  Arizona 60-110
Arkansas 6.5%

Food rate is 1.5%.

We recommend you reference cited authority for more information.

Ark. Code. Ann. §26-52-302 Arkansas 60-110
Califoria 7.25%

The 7.25% current total statewide base includes 1% that goes to city and county (local) funds and operations.

We recommend you reference cited authority for more information. 

Cal. Rev. & Tax Code §6051, Cal. Rev. & Tax Code §6051.2, Cal. Const. art. XIII, §35, Cal. Const. art. XIII, §36, Cal. Rev. & Tax Code §6051.3, Cal. Rev. & Tax Code §6051.5, Cal. Rev. & Tax Code §6201, Cal. Rev. & Tax Code §6051.7, Cal. Rev. & Tax Code §6201.7, Cal. Rev. & Tax Code §6051.7, Cal. Rev. & Tax Code §6201.7, Cal. Gov. Code §99040 California 60-110
Colorado 2.9%

An additional state sales tax rate applies to sales of marijuana and marijuana products. 

We recommend you reference cited authority for more information. 

Colo. Rev. Stat. §39-26-105, Colorado 60-110
Connecticut 6.35%

7.75% on motor vehicles that cost more than $50,000 (with certain exceptions), jewelry that costs more than $5,000, and certain clothing, footwear, and other items that cost more than $1,000.

We recommend you reference cited authority for more information. 

Conn. Gen. Stat. §12-408, Conn. Gen. Stat. §12-411 Connecticut 60-110
District of Columbia 6% D.C. Code Ann. §47-2002, District of Columbia 60-110
Florida 6% Fla. Stat. ch. 212.05, Florida 60-110
Georgia 4%

Effective July 1, 2015, sales of motor fuel for highway use exempt from 4% state sales and use tax rate. Prior to July 1, 2015, sales of motor fuel for highway use exempt from first 3% of state sales and use tax, but subject to remaining 1% of state sales and use tax.

We recommend you reference cited authority for more information. 

Ga. Code. Ann. §48-8-30, Ga., Code. Ann. §48-8-3.1, Georgia 60-110, Georgia 60-560
Hawaii 4%

0.5% rate for wholesalers/manufacturers
We recommend you reference cited authority for more information.

We recommend you reference cited authority for more information. 

Haw. Rev. Stat. §237-13 Hawaii 60-110
Idaho 6% Idaho Code §63-3619 Idaho 60-110
Illinois 6.25%

Grocery food, drugs, medical appliances, and modifications to make a motor vehicle usable by a disabled person are taxed at 1%.

We recommend you reference cited authority for more information. 

35 ILCS 105/3-10 Illinois 60-110 
Indiana 7% Ind. Code §6-2.5-2-2 Indiana 60-110
Iowa 6% Iowa Code §423.2 Iowa 60-110 
Kansas 6.5%

6.15% July 1, 2013 - June 30, 2015.

We recommend you reference cited authority for more information.

Kan. Stat. Ann. §79-3603, Kan. Stat. Ann. §79-3703 Kansas 60-110 
Kentucy 6% Ky. Rev. Stat. Ann. §139.200, Ky. Rev. Stat. Ann. §139.310 Kentucky 60-110 
Louisiana 4.45% La. Rev. Stat. Ann. §47:302, La. Rev. Stat. Ann. §47:331, Louisiana 60-110  
Maine 5.5%

We recommend you reference cited authority for more information. 

Me. Rev. Stat.Ann. tit.36, §1811 Maine 60-110
Maryland 6% Md. Code Ann. §11-104(a) Maryland 60-110
Massachusetts 6.25% Mass. Gen. Laws ch. 64H, §2 Massachusetts 60-110
Michigan 6% Mich. Comp. Laws §205.52(1) Michigan 60-110 
Minnesota 6.875% Minn. Stat. §297A.62(1) and (1a) Minn Const Art. XI, §15 Minnesota 60-110
Missippi 7% Miss. Code. Ann. §27-65-17, Missippi 60-110
Missouri 4.225%

Total rate of 4.225% consists of general sales/use tax of 4%, additional sales tax of 0.10% for soil/water conservation and state parks, and additional sales tax of 0.125% for wildlife conservation. Grocery food taxed at reduced rate of 1.225%.

We recommend you reference cited authority for more information.

Mo. Rev. Stat. §144.020, Mo. Const. art. IV, §47(a) Missouri 60-110
Nebraska 5.5%

Adjusted biennially.

We recommend you reference cited authority for more information.

Neb. Rev. Stat. §77-2701.02 Nebraska 60-110
Nevada 6.85% Nev. Rev. Stat. §372.105, Nev. Rev. Stat. §374.110, Nev. Rev. Stat. §377.040 Nevada 60-110
New Jersey 6.625% N.J. Stat. Ann. §54:32B-3 New Jersey 60-110
New Mexico 5.125%

Compensating tax rate on services is 5%.

We recommend you reference cited authority for more information. 

N.M. Stat. Ann. §7-9-4 New Mexico 60-110
New York 4% N.Y. Tax Law, §1110 New York 60-110
North Carolina 4.75% N.C. Gen. Stat. §105-164.4 North Carolina 60-110
North Dakota 5% N.D. Cent. Code §57-39.2-02.1 North Dakota 60-110
Ohio 5.75% Ohio Rev. Code Ann. §5739.02 Ohio 60-110
Oklahoma 4.5% Okla. Stat. tit. 68, §1354 Okla. Stat. tit. 68, §1402 Oklahoma 60-110
Pennsylvania 6% 72 P.S. §7202 Pennsylvania 60-110
Rhode Island 7% R.I. Gen. Laws §44-18-18 Rhode Island 60-110
South Carolina 6% S.C. Code Ann. §12-36-910, S.C. Code Ann. §12-36-1110 South Carolina 60-110
Tennessee 7% The rate on food is 5%.

Additional tax of 2.75% imposed on any single item sold in excess of $1,600 but not more than $3,200.

We recommend you reference cited authority for more information
Tenn. Code. Ann. §67-6-202 Tennessee 60-110
Texas 6.25% Tex. Tax Code Ann. §151.051 Texas 60-110
Utah 6.25%

Increases to 4.85% as of April 1, 2019. Food and food ingredients are taxed at reduced rate of 1.75%.

We recommend you reference cited authority for more information. 

Utah Code Ann. §59-12-103(2) Utah 60-110
Vermont 6% Vt. Stat. Ann. tit. 32, §9771  Vermont 60-110
Virginia 4.3%

Additional 1% local rate imposed in all localities.  Additional 0.7% state tax imposed in the localities that make up Northern Virginia and Hampton Roads regions. Grocery food taxed at reduced rate of 2.5% (1.5% state tax and 1% local option tax).

We recommend you reference cited authority for more information.

Va. Code. Ann. §58.1-603 Virginia 60-110
Washington 6.5% Wash. Rev. Code §82.08.020 Washington 60-110
West Virginia 6%

Reduced rates apply to long-term vehicle lease payments, and to sales and uses of motor vehicles, gasoline, and certain fuels.

We recommend you reference cited authority for more information.

W. Va. Code §11-15-3(b) W. Va. Code §11-15A-2 West Virginia 60-110
Wisconsin 5% Wis. Stat. §77.52(1)  Wisconsin 60-110
Wyoming 4% Wyo. Stat. Ann. §39-15-104 Wyoming 60-110

SOURCE: Wolters Kluwer, 2019
Permission for use granted.


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