State Sales Tax Rates

The following chart lists the standard state level sales and use tax rates.

As of 4/1/2018

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.

Specific details can be seen by placing your mouse over the More Information.

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, and Vertex, Inc.

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

State State Rate Range of Local Rates Local Rates Apply to Use Tax
Alabama

4.000%

0% – 8.5% Some local jurisdictions do not impose a sales tax.

Yes/No  Some of the cities and counties do apply use tax.

Alaska

0.000%

0% – 7.5% A cap on the local sales/use tax applies on sales of any item of tangible personal property. Some local jurisdictions do not impose a sales tax.

Yes/No Some of the cities and counties do apply use tax.

Arizona

5.600%

0 – 7.10% A cap on the local sales/use tax applies on sales of any item of tangible personal property. Some local jurisdictions do not impose a sales tax.

Yes/No Some of the cities do apply use tax. The counties do not apply a use tax.

Arkansas

6.500%

0% – 5.50% A cap on the local sales/use tax applies on sales of any item of tangible personal property. Some local jurisdictions do not impose a sales tax.

Yes

California

7.250% Note that the true California state sales tax rate is 6%.  There is a statewide county tax of 1.25% and therefore, the lowest rate anywhere in California is 7.25%.  We have listed the combined state/county rate as the state rate to eliminate confusion.

0% – 3%

Yes

Colorado

2.900%

0% – 8.3% Some local jurisdictions do not impose a sales tax.

Yes/No Some of the cities and counties do apply use tax.

Connecticut

6.350% The state has reduced rates for sales of certain types of items.

0% -1% Some local jurisdictions do not impose a sales tax.

N/A

Delaware

0.000% Delaware does not have a sales tax. They do have a rental tax of 1.991%.

0%

N/A

District of Columbia

5.750%

0%

N/A

Florida

6.000% The state has reduced rates for sales of certain types of items.

0% – 2% A cap on the local sales/use tax applies on sales of any item of tangible personal property. Some local jurisdictions do not impose a sales tax.

Yes

Georgia

4.000% The state has reduced rates for sales of certain types of items.

1% – 4.9%

Yes

Hawaii

4.000% 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. The state has reduced rates for sales of certain types of items.

0% – 0.5% Some local jurisdictions do not impose a sales tax.

N/A

Idaho

6.000%

0% – 3% Some local jurisdictions do not impose a sales tax.

No

Illinois

6.250% The state has reduced rates for sales of certain types of items.

0% – 4.75% Some local jurisdictions do not impose a sales tax.

No

Indiana

7.000%

0%

N/A

Iowa

6.000%

0% – 2% Some local jurisdictions do not impose a sales tax.

No

Kansas

6.500% The state has reduced rates for sales of certain types of items.

0% – 5% Some local jurisdictions do not impose a sales tax.

Yes

Kentucky

6.000%

0%

N/A

Louisiana

5.000% The state has reduced rates for sales of certain types of items.

0% – 7.75% The combined local rates for a particular city range from 1.8% to 7.75%. Some local jurisdictions do not impose a sales tax.

Yes

Maine

5.500% The state has reduced rates for sales of certain types of items.

0%

N/A

Maryland

6.000%

0%

N/A

Massachusetts

6.250%

0%

N/A

Michigan

6.000% The state has reduced rates for sales of certain types of items.

0%

N/A

Minnesota

6.875% The state has reduced rates for sales of certain types of items.

0% – 2% Some local jurisdictions do not impose a sales tax.

Yes

Mississippi

7.000% The state has reduced rates for sales of certain types of items.

0% – 1% Some local jurisdictions do not impose a sales tax.

No

Missouri

4.225%

0.5% – 7.454%

Yes/No Some of the cities and counties do apply use tax.

Montana

0.000%

0%

N/A

Nebraska

5.50%

0% – 2% Some local jurisdictions do not impose a sales tax.

Yes

Nevada

6.85% 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%. Since the two county taxes apply to every county in the state, Nevada’s minimum statewide tax rate is considered to be 6.85%.

0% – 1.415% Some local jurisdictions do not impose a sales tax.

Yes

New Hampshire

0.000%

0%

N/A

New Jersey

6.625%

0%

N/A

New Mexico

5.125%

0.125% – 6.625%

No

New York

4.000%

0% – 5% Some local jurisdictions do not impose a sales tax.

Yes

North Carolina

4.750% The state has reduced rates for sales of certain types of items.

2% – 3%

Yes

North Dakota

5.000% The state has reduced rates for sales of certain types of items.

0% – 3% A cap on the local sales/use tax applies on sales of any item of tangible personal property. Some local jurisdictions do not impose a sales tax.

Yes

Ohio

5.750%

0 – 2.25% Some local jurisdictions do not impose a sales tax.

Yes

Oklahoma

4.500%

0% – 7% Some local jurisdictions do not impose a sales tax.

Yes/No Some of the cities and counties do apply use tax.

Oregon

0.000%

0%

N/A

Pennsylvania

6.000%

0% – 2% Some local jurisdictions do not impose a sales tax.

No

Puerto Rico

11.500% The Commonwealth rate is 10.5% with a 1% local rate that applies throughout the Commonwealth.

0%

Yes

Rhode Island

7.000%

0%

N/A

South Carolina

6.000% The state has reduced rates for sales of certain types of items.

0% – 3% Some local jurisdictions do not impose a sales tax.

Yes

South Dakota

4.500% The state has reduced rates for sales of certain types of items. 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.

0% – 8% Some local jurisdictions do not impose a sales tax.

Yes

Tennessee

7.000% The state has reduced rates for sales of certain types of items.

1.5% – 2.75%  A cap on the local sales/use tax applies on sales of any item of tangible personal property.

Yes

Texas

6.250%

0% – 2% Some local jurisdictions do not impose a sales tax.

Yes

Utah

4.700% The state has reduced rates for sales of certain types of items.

1% – 6.5%

Yes

Vermont

6.000% The state has reduced rates for sales of certain types of items.

0% – 1% Some local jurisdictions do not impose a sales tax.

No

Virginia

4.300% The state has reduced rates for sales of certain types of items.

1% – 2.2%

Yes

Washington

6.500%

0.5% – 3.9%

Yes

West Virginia

6.000%

0% – 1% Some local jurisdictions do not impose a sales tax.

Yes

Wisconsin

5.000%

0% – 1.75% Some local jurisdictions do not impose a sales tax.

Yes/No Some of the cities and counties do apply use tax.

Wyoming

4.000% The state has reduced rates for sales of certain types of items.

0% – 4% Some local jurisdictions do not impose a sales tax.

Yes

 

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