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STATE SALES TAX RATES AND VENDOR DISCOUNTS
  
  (January 1, 2008)


STATE
STATE SALES
TAX RATE

RANK
VENDOR
DISCOUNT

MAX/MIN
ALABAMA 4.0% 38 5.0%-2.0% (1) $400/month (max)
ALASKA ------------------------- ---------------N/A-------------- -------------------------------  
ARIZONA 5.6% 24 1.0% $10,000/year (max)
ARKANSAS 6.0% 11 2.0% $1,000/month (max)
CALIFORNIA (3) 6.25% 8 None  
COLORADO 2.9% 46 3.33% (4)  
CONNECTICUT 6.0% 11 None  
DELAWARE ------------------------- ---------------N/A-------------- -------------------------------  
FLORIDA 6.0% 11 2.5% $30/report (max)
GEORGIA 4.0% 38 3.0%-0.5% (1)  
HAWAII 4.0% 38 None  
IDAHO 6.0% 11 None (5)  
ILLINOIS 6.25% 8 1.75% $5/year (min)
INDIANA (2) 6.0% 11 0.83%  
IOWA 5.0% 28 None  

KANSAS

5.3% 27 None  
KENTUCKY 6.0% 11 1.75%-1.0% (1)  
LOUISIANA 4.0% 38 1.1%  
MAINE 5.0% 28 None (5)  
MARYLAND (10) 6.0% 11 1.2%-0.9% (1)  
MASSACHUSETTS 5.0% 28 None  
MICHIGAN 6.0% 11 0.5% (6) $6/month (min)
MINNESOTA 6.5% 5 None  
MISSISSIPPI 7.0% 1 2.0% $50/month (max)
MISSOURI 4.225% 36 2.0%  
MONTANA ------------------------- ---------------N/A-------------- -------------------------------  
NEBRASKA 5.5% 25 2.5% $75/month (max)  
NEVADA 6.5% 5 0.5%  
NEW HAMPSHIRE ------------------------- ---------------N/A-------------- -------------------------------  
NEW JERSEY 7.0% 1 None  
NEW MEXICO 5.0% 28 None  
NEW YORK 4.0% 38 3.5%

$150/quarter (max)

NORTH CAROLINA (10) 4.25% 36 None  
NORTH DAKOTA 5.0% 28 1.5% $255/quarter (max)
OHIO 5.5% 25 0.75%  
OKLAHOMA 4.5% 35 1.25% (9) $3,300/month (max)
OREGON ------------------------- ---------------N/A-------------- -------------------------------  
PENNSYLVANIA 6.0% 11 1.0%  
RHODE ISLAND 7.0% 1 None  
SOUTH CAROLINA 6.0% 11 3.0%-2.0% (1) $3,100/year (max)
SOUTH DAKOTA 4.0% 38 None  
TENNESSEE 7.0% 1 None  
TEXAS 6.25% 8 0.5% (7)  
UTAH 4.65% 34 1.31%  
VERMONT 6.0% 11 None (5)  
VIRGINIA (3) 4.0% 38 3.0%-1.5% (8)  
WASHINGTON 6.5% 5 None  
WEST VIRGINIA 6.0% 11 None  
WISCONSIN 5.0% 28 0.5% $10/period (min) 
WYOMING 4.0% 38 None  
         
DIST. OF COLUMBIA 5.75% 23 None  
U. S. MEDIAN 5.75%   1.88%-1.47% (1) 26 states allow vendor discounts

(1) In some states, the vendors' discount varies by the amount paid. In AL and SC, the larger discounts apply to the first $100. In GA, the larger discount applies to the first $3,000. In KY, the larger discounts apply to the first $1,000, while MD applies the larger discount to annual collections of $6,000. The lower discounts apply to the remaining collections above these amounts.
(2) Utilities are not permitted to take discount.
(3) Rate does not include a statewide local rate of 1.0% in CA and 1.0% in VA.
(4) Vendor discount applies to the state taxes collected. Discount for local option sales tax varies from 0% to 3.33%.
(5) Vendors are allowed to keep any excess collections prescribed under the bracket system.
(6) Vendor discount only applies to the first 4.0% of the tax. A 0.75% discount if paid by the 7th of the month.
(7) An additional discount of 1.25% applies for early payment.
(8) Discount varies; 3% (4% for food) of the first $62,500, 2.75% (3%) of the amount to $208,000, and 1.5% (2%) of the remainder. Applies to the state tax only.
(9) Venders are allowed a 2.25% discount if they file and pay electronically.

(10) Sales tax rate scheduled to increase to 4.5% on 10/1/08 in NC. Rate increased to 6% on 1/3/08 in MD.