State Sales Tax Rates

State Sales Tax Rates
January 1, 2008

		--------------------Exemptions--------------------
State	Tax Rates	Food	Prescription Drugs	Non-prescription Drugs

ALABAMA	4		*
ALASKA	none
ARIZONA	5.6	*	*
ARKANSAS	6	3% (4)	*
CALIFORNIA (3)	7.25 (2)	*	*
COLORADO	2.9	*	*
CONNECTICUT	6	*	*	*
DELAWARE	none
FLORIDA	6	*	*	*
GEORGIA	4	* (4)	*
HAWAII	4		*
IDAHO	6		*
ILLINOIS	6.25	1%	1%	1%
INDIANA	6	*	*
IOWA	5	*	*
KANSAS	5.3		*
KENTUCKY	6	*	*
LOUISIANA	4	* (4)	*
MAINE	5	*	*
MARYLAND (5)	6	*	*	*
MASSACHUSETTS	5	*	*
MICHIGAN	6	*	*
MINNESOTA	6.5	*	*	*
MISSISSIPPI	7		*
MISSOURI	4.225	1.225%	*
MONTANA	none
NEBRASKA	5.5	*	*
NEVADA	6.5	*	*
NEW HAMPSHIRE	none
NEW JERSEY	7	*	*	*
NEW MEXICO	5	*	*
NEW YORK	4	*	*	*
NORTH CAROLINA (6)	4.25	* (4)	*
NORTH DAKOTA	5	*	*
OHIO	5.5	*	*
OKLAHOMA	4.5		*
OREGON	none
PENNSYLVANIA	6	*	*	*
RHODE ISLAND	7	*	*	*
SOUTH CAROLINA	6	*	*
SOUTH DAKOTA	4		*
TENNESSEE	7	5.5%	*
TEXAS	6.25	*	*	*
UTAH	4.65	1.75% (4)	*
VERMONT	6	*	*	*
VIRGINIA	5 (2)	2.5% (2)	*	*
WASHINGTON	6.5	*	*
WEST VIRGINIA	6	4% (8)	*
WISCONSIN	5	*	*
WYOMING	4	* (7)	*

DIST. OF COLUMBIA	5.75	*	*	*

* - indicates exempt from tax, blank indicates subject to general sales tax rate.
Source: Compiled by FTA from various sources.
(1) Some state tax food, but allow a rebate or income tax credit to compensate poor households. They are:HI, ID, KS, OK, SD, and WY.
(2) Includes statewide local tax of 1.0% in California and 1.0% in Virginia.
(3) Tax rate may be adjusted annually according to a formula based on balances in the unappropriated general fund and the school foundation fund.
(4) Food sales are subject to local sales taxes.
(5) Sales tax rate increased from 5% to 6% on 1/3/2008.
(6) Sales tax rate is scheduled to increase to 4.5% on 10/1/2008.
(7) Food sales exempt through 6/30/2008.
(8) Tax rate on food is scheduled to fall to 3% on 7/1/08. Food subject to local tax.