Understanding Sales Tax Rate Tables - Diane Yetter - Founder

State Sales Tax Rates

Sales Tax Rates By State


As of 7/1/2014

 

The following chart lists the standard state level sales and use tax rates. Many states allow non-standard rates on many items including meals, lodging, telecommunications and specific items and services.  These rates are not represented in this chart. The range of local taxes is also included as a quick reference. This can be used to determine the combined state and local tax rate maximums and minimums. However, for accurate tax calculation, the specific jurisdiction tax rate should be used. The information concerning local use tax rates can be used to determine whether the use tax also applies to local taxes. If this column contains a “YES”, then local taxes apply to both intra-state and inter-state transactions. If this column contains a “NO”, then local taxes only apply to intra-state transactions. Please refer to the footnotes, as they are an integral part of this chart. Sales and use tax rates change on a monthly basis. This chart is for informational purposes only. Specific questions should be addressed to your tax advisor. Rate information is gathered from various State Department of Revenue materials and various rate providers including Thomson, Sabrix and Vertex, Inc.

 

Click on the individual state names below to see sales tax news and updates for that state.

 

Sales Tax Questions? Visit our Sales Tax FAQ page for answers to your questions!

 

State State Rate Range of Local Rates Local Rates Apply To Use Tax
Alabama 4.000% 0% - 8.5% Yes/No (1)
Alaska 0.000% 0% - 7.5% (4), (7) Yes/No (1)
Arizona 5.600% 0 - 7.10% (4), (7) Yes/No (2)
Arkansas 6.500% 0% - 5.50% (4), (7) Yes
California 7.500% (11) 0% - 2.5% (11) Yes
Colorado 2.900% 0% - 7% (7) Yes/No (1)
Connecticut 6.350% (8) 0% N/A
Delaware 0.000% (3) 0% N/A
District of Columbia 5.750% 0% N/A
Florida 6.000% (8) 0% - 1.50% (4), (7) Yes
Georgia 4.000% (8) 1% - 4% Yes
Hawaii 4.000% (5), (8) 0% - 0.5% N/A
Idaho 6.000% 0% - 3% (7) No
Illinois 6.250% (8) 0% - 4.25% (7) No
Indiana 7.000% 0% N/A
Iowa 6.000% 0% - 2% (7) No
Kansas 6.150% (8) 0% - 5% (7) Yes
Kentucky 6.000% 0% N/A
Louisiana 4.000% (8) 0% - 7% (6) (7) Yes
Maine 5.500% (8) 0% N/A
Maryland 6.000% 0% N/A
Massachusetts 6.250% 0% N/A
Michigan 6.000% (8) 0% N/A
Minnesota 6.875% (8) 0% - 1% (7) Yes
Mississippi 7.000% (8) 0% - 1% (7) No
 
State State Rate Range of Local Rates Local Rates Apply To Use Tax
Missouri 4.225% .5% - 6.625% Yes/No (1)
Montana 0.000% 0% N/A
Nebraska 5.50% 0% - 2% (7) Yes
Nevada 6.85% (10) 0% - 1.25% Yes
New Hampshire 0.000% 0% N/A
New Jersey 7.000% 0% N/A
New Mexico 5.125% .125% - 6.625% No
New York 4.00% 0% - 5% Yes
North Carolina 4.750% (8) 2% - 3% Yes
North Dakota 5.000% (8) 0% - 3% (4), (7) Yes
Ohio 5.750% 0 - 2.25% Yes
Oklahoma 4.500% 0% - 6.35% (7) Yes/No (1)
Oregon 0.000% 0% N/A
Pennsylvania 6.000% 0% - 2% (7) No
Rhode Island 7.000% 0% N/A
South Carolina 6.000% (8) 0% - 3% (7) Yes
South Dakota 4.000% (8), (9) 0% - 2% (7) Yes
Tennessee 7.000% (8) 1.5% - 2.75% (4) Yes
Texas 6.250% 0% - 2% (7) Yes
Utah 4.700% (8) 1% - 6.25% Yes
Vermont 6.000% (8) 0% - 1% (7) No
Virginia 4.300% (8) 1% - 2.2% Yes
Washington 6.500% .5% - 3.10% Yes
West Virginia 6.000% 0% - 1% Yes
Wisconsin 5.000% 0% - 1.75% (7) Yes/No (1)
Wyoming 4.000% (8) 0% - 4% (7) Yes

 

Footnotes:

  1. Some of the cities and counties do apply use tax.
  2. Some of the cities do apply use tax. The counties do not apply a use tax.
  3. Delaware does not have a sales tax. They do have a rental tax of 1.991%.
  4. A cap on the local sales/use tax applies on sales of any item of tangible personal property.
  5. There is a .500% use tax on merchandise imported into the state for resale purposes. Imports for consumption are taxed at the same rate as the sales tax.
  6. The combined local rates for a particular city range from 1.8% to 7%.
  7. Some local jurisdictions do not impose a sales tax.
  8. The state has reduced rates for sales of certain types of items.
  9. Sales and deliveries to certain Indian reservations are subject to the Tribal sales, use and excise taxes in lieu of the state sales, use and excise tax. City sales tax may still apply.
  10. The Nevada Minimum Statewide Tax rate of 6.85% consists of several taxes combined: Two state taxes apply -- 2.00% Sales Tax and the 2.6% Local School Support Tax which equal the state rate of 4.6%. Two county taxes also apply -- 0.50% Basic City-County Relief Tax and 1.75% Supplemental City-County Relief Tax equals an additional city/county rate of 2.25% for a total of 6.85%. Previously, the matrix displayed only these rates state level taxes. However, since the two county taxes apply to every county in the state, Nevada's minimum statewide tax rate is considered to be 6.85%.
  11. Note that the true California state sales tax rate is 6.5%.  There is a statewide county tax of 1% and therefore, the lowest rate anywhere in California is 7.5%.  We have listed the combined state/county rate as the state rate to eliminate confusion.

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