State Taxes
Tax & AccountingMarch 09, 2021

Multistate Sales Tax State Rates

Rate listed below is the general state rate. Most states authorize additional local sales and use taxes, which are not included. 

 

STATE 2021 RATES COMMENTS CITATION
Alabama 4% Ala. Code §40-23-26
Arizona 5.6% Ariz. Rev. Stat. §42-5010
Arkansas 6.5%

Food rate is 1.5%.

We recommend you reference cited authority for more information.

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. Rev. & Tax Code §6051.3,Cal. Rev. & Tax Code §6051.5,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%

Effective July 1, 2015, sales of motor fuel for highway use exempt from 4% state sales and use tax rate. Prior to July 1, 2015, sales of motor fuel for highway use exempt from first 3% of state sales and use tax, but subject to remaining 1% of state sales and use tax.

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%.

We recommend you reference cited authority for more information.

35 ILCS 105/3-10
Indiana 7% Ind. Code §6-2.5-2-2
Iowa 6% Iowa Code §423.2
Kansas 6.5%

6.15% July 1, 2013 - June 30, 2015.

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%.

We recommend you reference cited authority for more information.

Mo. Rev. Stat. §144.020,Mo. Const. art. IV,§47(a)
Nebraska 5.5%

Adjusted biennially.

We recommend you reference cited authority for more information.

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.

We recommend you reference cited authority for more information.

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% 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%.

We recommend you reference cited authority for more information.

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.  Additional 0.7% state tax imposed in the localities that make up Northern Virginia and Hampton Roads regions. Grocery food taxed at reduced rate of 2.5% (1.5% state tax and 1% local option tax).

We recommend you reference cited authority for more information.

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.

We recommend you reference cited authority for more information.

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, 2021
Permission for use granted.
Carol Kokins-Graves
Senior Content Management Analyst

Carol Kokinis-Graves, an attorney, is a senior content management analyst in the Indirect Tax Group at Wolters Kluwer Tax & Accounting. She has spent more than 23 years analyzing and reporting state and local sales and use tax legislation, court cases, department of revenue rulings, and regulations. Carol is a speaker on state and local tax issues and has been quoted in top media publications, including Forbes, NBC News, The Los Angeles Times, and USA Today.