Multistate Sales Tax State Rates
Rate listed below is the general state rate. Most states authorize additional local sales and use taxes, which are not included.
|Alabama||4%||Ala. Code §40-23-26||Alabama 60-110|
|Arizona||5.6%||Ariz. Rev. Stat. §42-5010||Arizona 60-110|
Food rate is 1.5%.
|Ark. Code. Ann. §26-52-302||Arkansas 60-110|
The 7.25% current total statewide base includes 1% that goes to city and county (local) funds and operations.
|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|
An additional state sales tax rate applies to sales of marijuana and marijuana products.
|Colo. Rev. Stat. §39-26-105,||Colorado 60-110|
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.
|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|
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.
|Ga. Code. Ann. §48-8-30, Ga., Code. Ann. §48-8-3.1,||Georgia 60-110, Georgia 60-560|
0.5% rate for wholesalers/manufacturers
|Haw. Rev. Stat. §237-13||Hawaii 60-110|
|Idaho||6%||Idaho Code §63-3619||Idaho 60-110|
Grocery food, drugs, medical appliances, and modifications to make a motor vehicle usable by a disabled person are taxed at 1%.
|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|
6.15% July 1, 2013 - June 30, 2015.
|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,La. Rev. Stat. Ann. §51:1286, La. Rev. Stat. Ann. §47:321||Louisiana 60-110|
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|
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%.
|Mo. Rev. Stat. §144.020, Mo. Const. art. IV, §47(a)||Missouri 60-110|
|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|
Compensating tax rate on services is 5%.
|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|
Increases to 4.85% as of April 1, 2019. Food and food ingredients are taxed at reduced rate of 1.75%.
|Utah Code Ann. §59-12-103(2)||Utah 60-110|
|Vermont||6%||Vt. Stat. Ann. tit. 32, §9771||Vermont 60-110|
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).
|Va. Code. Ann. §58.1-603||Virginia 60-110|
|Washington||6.5%||Wash. Rev. Code §82.08.020||Washington 60-110|
Reduced rates apply to long-term vehicle lease payments, and to sales and uses of motor vehicles, gasoline, and certain fuels.
|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.