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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.