Comparison of State and Local Retail Sales Taxes
July, 2001

 
Food Items [1]
Taxable (T)
Exempt (E)
State
Rate
Maximum
Local
Rate [2]
Maximum
State/Local
Rate [2]
         
Alabama
T
4.00
5.00
9.00
Alaska
T
---
6.00 [4]
6.00
Arizona
E
5.60
3.00
8.60
Arkansas
T
5.125
3.00
8.125
California
E
6.00
2.50
8.50
Colorado
E
2.90
4.50
7.40
Connecticut
E
6.00
---
6.00
District of Columbia
E
5.75
---
5.75
Florida
E
6.00
2.50
8.50
Georgia
E
4.00
3.00
7.00
Hawaii
T*
4.00
---
4.00
Idaho
T*
5.00
2.00
7.00
Illinois
T**
6.25
2.50
8.75
Indiana
E
5.00
---
5.00
Iowa
E
5.00
2.00
7.00
Kansas
T*
4.90
3.00
7.90
Kentucky
E
6.00
---
6.00
Louisiana
T [3]
4.00
5.50
9.50
Maine
E
5.00
---
5.00
Maryland
E
5.00
---
5.00
Massachusetts
E
5.00
---
5.00
Michigan
E
6.00
---
6.00
Minnesota
E
6.50
1.00
7.50
Mississippi
T
7.00
---
7.00
Missouri
T
4.225
4.00
8.225
Nebraska
E
5.00
1.50
6.50
Nevada
E
6.50
0.75
7.25
New Jersey
E
6.00
---
6.00
New Mexico
T
5.00
2.1875
7.1875
New York
E
4.00
4.50
8.50
North Carolina
E [5]
4.00
2.00
6.00
North Dakota
E
5.00
2.00
7.00
Ohio
E
5.00
2.00
7.00
Oklahoma
T
4.50
5.25
9.78
Pennsylvania
E
6.00
1.00
7.00
Rhode Island
E
7.00
---
7.00
South Carolina
T**
5.00
1.00
6.00
South Dakota
T*
4.00
2.00
6.00
Tennessee
T
6.00
2.75
8.75
Texas
E
6.25
2.00
8.25
Utah
T
4.75
2.00
6.75
Vermont
E
5.00
---
5.00
Virginia
T**
3.50
1.00
4.50
WASHINGTON
E
6.50
2.30
8.80
West Virginia
T
6.00
---
6.00
Wisconsin
E
5.00
0.60
5.60
Wyoming
T*
4.00
2.00
6.00
 
 
 
 
 
 
 
 
 
 

[1] Food purchased for consumption off-premises.
[2] Highest local rate known to be actually levied by at least one jurisdiction. Includes local taxes for general purposes and those
earmarked for specific purposes (e.g. transit). Taxes applying only to specified sales (e.g. lodging or meals) are excluded.
[3] Exemption has been temporarily suspended for the state tax; food remains subject to local taxes.
[4] Alaskan cities and boroughs may levy local sales taxes from 1% to 6%.
[5] Food exempt from state tax, but subject to local taxes.
* Income tax credit allowed to offset sales tax on food.
** Food taxed at lower rate.
Source: "State Tax Guide," Commerce Clearing House, Inc.; Federation of Tax Administrators.
Table was compiled by the Washington Dept. of Revenue. Updated 10/18/2001, from state websites and input from state revenue/tax agency responses.