Daně a účetnictví10 ledna, 2023
State by state sales and use tax rates
Rate listed below is the general state rate. Most states authorize additional local sales and use taxes, which are not included.
| STATE | 2023 RATES | COMMENTS | CITATION | |
| Alabama | 4% | Ala. Code §40-23-26 | ||
| Arizona | 5.6% | Ariz. Rev. Stat. §42-5010 | ||
| Arkansas | 6.5% |
Food rate is .125%. |
Ark. Code. Ann. §26-52-302 | |
| California | 7.25% |
The 7.25% current total statewide base includes 1% that goes to city and county (local) funds and operations. We recommend you reference cited authority for more information. |
Cal. Rev. & Tax Code §6051, Cal. Rev. & Tax Code §6051.2, Cal. Const. art. XIII, §35, Cal. Const. art. XIII, §36, Cal. Rev. & Tax Code §6051.3, Cal. Rev. & Tax Code §6201, Cal. Rev. & Tax Code §6051.7, Cal. Rev. & Tax Code §6201.7, Cal. Gov. Code §99040 |
|
| Colorado | 2.9% |
An additional state sales tax rate applies to sales of marijuana and marijuana products. We recommend you reference cited authority for more information. |
Colo. Rev. Stat. §39-26-105 | |
| Connecticut | 6.35% |
7.75% on motor vehicles that cost more than $50,000 (with certain exceptions), jewelry that costs more than $5,000, and certain clothing, footwear, and other items that cost more than $1,000. We recommend you reference cited authority for more information. |
Conn. Gen. Stat. §12-408,Conn. Gen. Stat. §12-411 | |
| District of Columbia | 6% | D.C. Code Ann. §47-2002 | ||
| Florida | 6% | Fla. Stat. ch. 212.05, | ||
| Georgia | 4% |
Sales of motor fuel for highway use exempt from 4% state sales and use tax rate. We recommend you reference cited authority for more information. |
Ga. Code. Ann. §48-8-30, Ga.Code. Ann. §48-8-3.1 | |
| Hawaii | 4% |
0.5% rate for wholesalers/manufacturers We recommend you reference cited authority for more information. |
Haw. Rev. Stat. §237-13 | |
| Idaho | 6% | Idaho Code §63-3619 | ||
| Illinois | 6.25% |
Grocery food, drugs, medical appliances, and modifications to make a motor vehicle usable by a disabled person are taxed at 1%. |
35 ILCS 105/3-10 | |
| Indiana | 7% | Ind. Code §6-2.5-2-2 | ||
| Iowa | 6% | Iowa Code §423.2 | ||
| Kansas | 6.5% | The rate on food and food ingredients is 4%. We recommend you reference cited authority for more information.
|
Kan. Stat. Ann. §79-3603,Kan. Stat. Ann. §79-3703 | |
| Kentucky | 6% | Ky. Rev. Stat. Ann. §139.200,Ky. Rev. Stat. Ann. §139.310 | ||
| Louisiana | 4.45% |
|
La. Rev. Stat. Ann. §47:302,La. Rev. Stat. Ann. §47:331,La. Rev. Stat. Ann. §51:1286,La. Rev. Stat. Ann. §47:321 | |
| Maine | 5.5% |
We recommend you reference cited authority for more information. |
Me. Rev. Stat.Ann. tit.36,§1811 | |
| Maryland | 6% | Md. Code Ann. §11-104(a) | ||
| Massachusetts | 6.25% | Mass. Gen. Laws ch. 64H,§2 | ||
| Michigan | 6% | Mich. Comp. Laws §205.52(1) | ||
| Minnesota | 6.875% | Minn. Stat. §297A.62(1) and (1a), Minn Const Art. XI,§15 | ||
| Mississippi | 7% | Miss. Code. Ann. §27-65-17 | ||
| Missouri | 4.225% |
Total rate of 4.225% consists of general sales/use tax of 4%, additional sales tax of 0.10% for soil/water conservation and state parks, and additional sales tax of 0.125% for wildlife conservation. Grocery food taxed at reduced rate of 1.225%. |
Mo. Rev. Stat. §144.020, Mo. Const. art. IV, §43(a) | |
| Nebraska | 5.5% |
Adjusted biennially. |
Neb. Rev. Stat. §77-2701.02 | |
| Nevada | 6.85% | Nev. Rev. Stat. §372.105,Nev. Rev. Stat. §374.110, Nev. Rev. Stat. §377.040 | ||
| New Jersey | 6.625% | N.J. Stat. Ann. §54:32B-3 | ||
| New Mexico | 5.125% |
Compensating tax rate on services is 5%. Rate on services increases to 5.125% on July 1, 2021. |
N.M. Stat. Ann. §7-9-4 | |
| New York | 4% | N.Y. Tax Law, §1110 | ||
| North Carolina | 4.75% | N.C. Gen. Stat. §105-164.4 | ||
| North Dakota | 5% | N.D. Cent. Code §57-39.2-02.1 | ||
| Ohio | 5.75% | Ohio Rev. Code Ann. §5739.02 | ||
| Oklahoma | 4.5% | Okla. Stat. tit. 68, §1354, Okla. Stat. tit. 68, §1402 | ||
| Pennsylvania | 6% | 72 P.S. §7202 | ||
| Rhode Island | 7% |
|
R.I. Gen. Laws §44-18-18 | |
| South Carolina | 6% |
|
S.C. Code Ann. §12-36-910, S.C. Code Ann. §12-36-1110 | |
| South Dakota | 4.5% | S.D. Codified Laws §10-45-2 | ||
| Tennessee | 7% | The rate on food is 5%. Additional tax of 2.75% imposed on any single item sold in excess of $1,600 but not more than $3,200. We recommend you reference cited authority for more information. |
Tenn. Code. Ann. §67-6-202 | |
| Texas | 6.25% | Tex. Tax Code Ann. §151.051 | ||
| Utah | 4.85% |
Food and food ingredients are taxed at reduced rate of 1.75%. |
Utah Code Ann. §59-12-103(2) | |
| Vermont | 6% | Vt. Stat. Ann. tit. 32, §9771 | ||
| Virginia | 4.3% |
Additional 1% local rate imposed in all localities. Several areas have an additional regional or local tax. |
Va. Code. Ann. §58.1-603 | |
| Washington | 6.5% | Wash. Rev. Code §82.08.020 | ||
| West Virginia | 6% |
Reduced rates apply to long-term vehicle lease payments, and to sales and uses of motor vehicles, gasoline, and certain fuels. |
W. Va. Code §11-15-3(b)W. Va. Code §11-15A-2 | |
| Wisconsin | 5% | Wis. Stat. §77.52(1) | ||
| Wyoming | 4% | Wyo. Stat. Ann. §39-15-104 |
Source: Wolters Kluwer CCH® AnswerConnect, 2022
Permission for use granted.
Permission for use granted.
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