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Multistate Sales and Use Taxes (Subscribe)

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Multistate sales and use tax help, forms and answers to thousands of state sales and use tax questions. Handy summary of sales and use taxation, including assessment, collection, appeals, planning and more. Includes sales tax deductions, tax credits, sales and use taxation of drop shipments, nexus issues, sales tax audit sampling and other sales and use tax information. States with no sales taxes include Delaware, Montana, New Hampshire and Oregon. Alaska has no STATE sales tax but does have LOCAL sales taxes of up to 7 percent in various boroughs and municipalities. Many other local governments impose sales taxes in various states. The 10 states with the lowest combined state and local sales tax rates are the 5 mentioned above, and the states of Hawaii (4.38%), Virginia (5.00%), Maine (5.00%), Wyoming (5.38%) and Wisconsin (5.42%). The 10 states with the highest combined state and local sales tax rates are Tennessee (9.41%), California (9.06%), Washington (8.78%), Oklahoma (8.44%), Louisiana (8.43%), Illinois (8.40%), New York (8.30%), North Carolina (8.07%), Arizona (7.92%) and Arkansas (7.79%). About half of the states tax services, while most exempt gas and groceries from sales tax.

Multistate Sales Tax by State
--Click on Column Headings to Sort--
State State Rate Local Rate
(Weighted Ave.)
Combined Rate
(Rank)
Services
(In General)
Gas Groceries
Alabama 4.00% 2.15% 6.15%
(31)
Exempt Exempt Taxable
Alaska 0.00% 1.16% 1.16%
(46)
N/A N/A N/A
Arizona 5.60% 2.30% 7.92%
(9)
Many Taxable Exempt Exempt
Arkansas 6.00% 1.79% 7.79%
(10)
Many Taxable Exempt Partial
California 8.25% 0.81% 9.06%
(2)
Exempt Taxable Exempt
Colorado 2.90% 4.34% 7.24%
(13)
Exempt Partial Exempt
Connecticut 6.00% 0.00% 6.00%
(32)
Many Taxable Exempt Exempt
DC 6.00% 0.00% 6.00%
(32)
Many Taxable Exempt Exempt
Delaware 0.00% 0.00% 0.00%
(47)
N/A N/A N/A
Florida 6.00% 1.01% 7.01%
(18)
Many Taxable Exempt Exempt
Georgia 4.00% 3.02% 7.02%
(17)
Exempt Partial Exempt
Hawaii 4.00% 0.38% 4.38%
(45)
Taxable Exempt Taxable
Idaho 6.00% 0.00% 6.00%
(32)
Exempt Exempt Taxable
Illinois 6.25% 2.15% 8.40%
(6)
Exempt Taxable Partial
Indiana 7.00% 0.00% 7.00%
(19)
Exempt Taxable Exempt
Iowa 6.00% 0.94% 6.94%
(24)
Many Taxable Exempt Exempt
Kansas 5.30% 1.65% 6.95%
(23)
Many Taxable Exempt Taxable
Kentucky 6.00% 0.00% 6.00%
(32)
Exempt Exempt Exempt
Louisiana 4.00% 4.43% 8.43%
(5)
Exempt Exempt Exempt
Maine 5.00% 0.00% 5.00%
(43)
Exempt Exempt Exempt
Maryland 6.00% 0.00% 6.00%
(32)
Exempt Exempt Exempt
Massachusetts 6.25% 0.00% 6.25%
(29)
Exempt Exempt Exempt
Michigan 6.00% 0.00% 6.00%
(32)
Exempt Taxable Exempt
Minnesota 6.88% 0.34% 7.22%
(14)
Many Taxable Exempt Exempt
Mississippi 7.00% 0.00% 7.00%
(19)
Taxable Exempt Taxable
Missouri 4.23% 2.95% 7.18%
(15)
Exempt Exempt Partial
Montana 0.00% 0.00% 0.00%
(47)
N/A N/A N/A
Nebraska 5.50% 1.01% 6.51%
(27)
Exempt Exempt Exempt
Nevada 6.85% 0.74% 7.59%
(11)
Exempt Exempt Exempt
New Hampshire 0.00% 0.00% 0.00%
(47)
N/A N/A N/A
New Jersey 7.00% 0.00% 7.00%
(19)
Many Taxable Exempt Exempt
New Mexico 5.00% 1.40% 6.40%
(28)
Taxable Exempt Exempt
New York 4.00% 4.30% 8.30%
(7)
Many Taxable Partial Exempt
North Carolina 5.50% 2.57% 8.07%
(8)
Exempt Exempt Exempt
North Dakota 5.00% 1.00% 6.00%
(32)
Exempt Exempt Exempt
Ohio 5.50% 1.33% 6.83%
(25)
Many Taxable Exempt Exempt
Oklahoma 4.50% 3.94% 8.44%
(4)
Many Taxable Exempt Taxable
Oregon 0.00% 0.00% 0.00%
(47)
N/A N/A N/A
Pennsylvania 6.00% 0.22% 6.22%
(30)
Many Taxable Exempt Exempt
Rhode Island 7.00% 0.00% 7.00%
(19)
Exempt Exempt Exempt
South Carolina 6.00% 1.04% 7.04%
(16)
Exempt Exempt Taxable
South Dakota 4.00% 1.52% 5.52%
(40)
Taxable Exempt Taxable
Tennessee 7.00% 2.41% 9.41%
(1)
Exempt Exempt Partial
Texas 6.25% 1.14% 7.39%
(12)
Many Taxable Exempt Exempt
Utah 5.95% 0.66% 6.61%
(26)
Many Taxable Exempt Partial
Vermont 6.00% 0.00% 6.00%
(32)
Exempt Exempt Exempt
Virginia 5.00% 0.00% 5.00%
(43)
Exempt Exempt Partial
Washington 6.50% 2.28% 8.78%
(3)
Many Taxable Exempt Exempt
West Virginia 6.00% 0.00% 6.00%
(32)
Taxable Exempt Partial
Wisconsin 5.00% 0.42% 5.42%
(41)
Many Taxable Exempt Exempt
Wyoming 4.00% 1.38% 5.38%
(42)
Exempt Exempt Exempt
 
 
 

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State Sales Tax Credit
Deductions
State Sales Tax Deduction
Drop Shipments
State Sales Tax Drop Shipment
Exemptions
State Sales Tax Exemption
Filing and Payments
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Industry Issues
State Sales Tax Industry
Mergers and Acquisitions
State Sales Tax Reorganization
Nexus and Doing Business
State Sales Tax Nexus
Planning
State Sales Tax Planning
Sampling
State Sales Tax Sampling
Tax Basis
State Sales Tax Base

Related Categories

Links

Individual State Tax Collections by Type of Tax popular

Individual amounts collected by each states for sales tax, incomes taxes, property tax and other taxes for the past 10 years.

http://www.taxfoundation.org/collectionsbytypeoftax.html

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Total State Tax Collections by Type of Tax popular

Total amounts collected by all states for sales tax, incomes taxes, property tax and other taxes for the past 10 years.

http://www.taxfoundation.org/collectionsbytype10years.html

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Various State Tax Rates (Multistate) popular

Each state's rates for sales and use, gasoline, cigarette and alcohol taxes.

http://www.taxfoundation.org/variousrates.html

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Armco Inc. v. Hardesty, 467 U.S. 638 (1984)

West Virginia wholesale gross receipts tax. Cite as 467 U.S. 638, 104 S. Ct. 2620, 81 L.Ed. 2d 540 (1984). Tax unconstitutionally discriminates against interstate commerce, because local manufacturers are exempt from the tax.

http://laws.findlaw.com/us/467/638.html

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