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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.
| 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 |
| |
Categories
- Assessment and Collection
- State Sales Tax Collection
- Audits and Protests
- State Sales Tax Audit
- Certificates
- State Sales Tax Certificate
- Credits
- State Sales Tax Credit
- Deductions
- State Sales Tax Deduction
- Drop Shipments
- State Sales Tax Drop Shipment
- Exemptions
- State Sales Tax Exemption
- Filing and Payments
- State Sales Tax Filing
- 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
- Taxes/State and Local Taxes/Alabama State Tax Help and Forms/Alabama Sales and Use Taxes
- Taxes/State and Local Taxes/Alaska State Tax Help and Forms/Alaska Sales and Use Taxes
- Taxes/State and Local Taxes/Arizona State Tax Help and Forms/Arizona Sales and Use Taxes
- Taxes/State and Local Taxes/Arkansas State Tax Help and Forms/Arkansas Sales and Use Taxes
- Taxes/State and Local Taxes/California State Tax Help and Forms/California Sales and Use Taxes
- Taxes/State and Local Taxes/Colorado State Tax Help and Forms/Colorado Sales and Use Taxes
- Taxes/State and Local Taxes/Connecticut State Tax Help and Forms/Connecticut Sales and Use Taxes
- Taxes/State and Local Taxes/DC State Tax Help and Forms/DC Sales and Use Taxes
- Taxes/State and Local Taxes/Delaware State Tax Help and Forms/Delaware Sales and Use Taxes
- Taxes/State and Local Taxes/Florida State Tax Help and Forms/Florida Sales and Use Taxes
- Taxes/State and Local Taxes/Georgia State Tax Help and Forms/Georgia Sales and Use Taxes
- Taxes/State and Local Taxes/Hawaii State Tax Help and Forms/Hawaii Sales and Use Taxes
- Taxes/State and Local Taxes/Idaho State Tax Help and Forms/Idaho Sales and Use Taxes
- Taxes/State and Local Taxes/Illinois State Tax Help and Forms/Illinois Sales and Use Taxes
- Taxes/State and Local Taxes/Indiana State Tax Help and Forms/Indiana Sales and Use Taxes
- Taxes/State and Local Taxes/Iowa State Tax Help and Forms/Iowa Sales and Use Taxes
- Taxes/State and Local Taxes/Kansas State Tax Help and Forms/Kansas Sales and Use Taxes
- Taxes/State and Local Taxes/Kentucky State Tax Help and Forms/Kentucky Sales and Use Taxes
- Taxes/State and Local Taxes/Louisiana State Tax Help and Forms/Louisiana Sales and Use Taxes
- Taxes/State and Local Taxes/Maine State Tax Help and Forms/Maine Sales and Use Taxes
- Taxes/State and Local Taxes/Maryland State Tax Help and Forms/Maryland Sales and Use Taxes
- Taxes/State and Local Taxes/Massachusetts State Tax Help and Forms/Massachusetts Sales and Use Taxes
- Taxes/State and Local Taxes/Michigan State Tax Help and Forms/Michigan Sales and Use Taxes
- Taxes/State and Local Taxes/Minnesota State Tax Help and Forms/Minnesota Sales and Use Taxes
- Taxes/State and Local Taxes/Mississippi State Tax Help and Forms/Mississippi Sales and Use Taxes
- Taxes/State and Local Taxes/Missouri State Tax Help and Forms/Missouri Sales and Use Taxes
- Taxes/State and Local Taxes/Montana State Tax Help and Forms/Montana Sales and Use Taxes
- Taxes/State and Local Taxes/Nebraska State Tax Help and Forms/Nebraska Sales and Use Taxes
- Taxes/State and Local Taxes/Nevada State Tax Help and Forms/Nevada Sales and Use Taxes
- Taxes/State and Local Taxes/New Hampshire State Tax Help and Forms/New Hampshire Sales and Use Taxes
- Taxes/State and Local Taxes/New Jersey State Tax Help and Forms/New Jersey Sales and Use Taxes
- Taxes/State and Local Taxes/New Mexico State Tax Help and Forms/New Mexico Sales and Use Taxes
- Taxes/State and Local Taxes/New York State Tax Help and Forms/New York Sales and Use Taxes
- Taxes/State and Local Taxes/North Carolina State Tax Help and Forms/North Carolina Sales and Use Taxes
- Taxes/State and Local Taxes/North Dakota State Tax Help and Forms/North Dakota Sales and Use Taxes
- Taxes/State and Local Taxes/Ohio State Tax Help and Forms/Ohio Sales and Use Taxes
- Taxes/State and Local Taxes/Oklahoma State Tax Help and Forms/Oklahoma Sales and Use Taxes
- Taxes/State and Local Taxes/Oregon State Tax Help and Forms/Oregon Sales and Use Taxes
- Taxes/State and Local Taxes/Pennsylvania State Tax Help and Forms/Pennsylvania Sales and Use Taxes
- Taxes/State and Local Taxes/Rhode Island State Tax Help and Forms/Rhode Island Sales and Use Taxes
- Taxes/State and Local Taxes/South Carolina State Tax Help and Forms/South Carolina Sales and Use Taxes
- Taxes/State and Local Taxes/South Dakota State Tax Help and Forms/South Dakota Sales and Use Taxes
- Taxes/State and Local Taxes/Tennessee State Tax Help and Forms/Tennessee Sales and Use Taxes
- Taxes/State and Local Taxes/Texas State Tax Help and Forms/Texas Sales and Use Taxes
- Taxes/State and Local Taxes/Utah State Tax Help and Forms/Utah Sales and Use Taxes
- Taxes/State and Local Taxes/Vermont State Tax Help and Forms/Vermont Sales and Use Taxes
- Taxes/State and Local Taxes/Virginia State Tax Help and Forms/Virginia Sales and Use Taxes
- Taxes/State and Local Taxes/Washington State Tax Help and Forms/Washington Sales and Use Taxes
- Taxes/State and Local Taxes/West Virginia State Tax Help and Forms/West Virginia Sales and Use Taxes
- Taxes/State and Local Taxes/Wisconsin State Tax Help and Forms/Wisconsin Sales and Use Taxes
- Taxes/State and Local Taxes/Wyoming State Tax Help and Forms/Wyoming Sales and Use Taxes
Links
Individual amounts collected by each states for sales tax, incomes taxes, property tax and other taxes for the past 10 years.
Total amounts collected by all states for sales tax, incomes taxes, property tax and other taxes for the past 10 years.
Each state's rates for sales and use, gasoline, cigarette and alcohol taxes.
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.
