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 |
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