Comparison of State and Local Retail Sales Taxes
July 2004

 
Food Items [1]
Taxable (T)
Exempt (E)
State
Rate
Maximum
Local
Rate [2]
Maximum
State/Local
Rate [2]
         
Alabama
T
4.00
7.00
11.00
Alaska
T
---
7.00 [3]
7.00
Arizona
E
5.60
4.50
10.10
Arkansas
T
6.00
5.50
11.50
California
E
6.25
2.65
8.90
Colorado
E
2.90
7.00
9.90
Connecticut
E
6.00
---
6.00
District of Columbia
E
5.75
---
5.75
Florida
E
6.00
1.50
7.50
Georgia
E
4.00
3.00
7.00
Hawaii
T*
4.00
---
4.00
Idaho
T*
6.00
3.00
9.00
Illinois
T**
6.25
3.00
9.25
Indiana
E
6.00
---
6.00
Iowa
E
5.00
2.00
7.00
Kansas
T*
5.30
3.00
8.30
Kentucky
E
6.00
---
6.00
Louisiana
E [4]
4.00
6.25
10.25
Maine
E
5.00
---
5.00
Maryland
E
5.00
---
5.00
Massachusetts
E
5.00
---
5.00
Michigan
E
6.00
---
6.00
Minnesota
E
6.50
1.00
7.50
Mississippi
T
7.00
0.25
7.25
Missouri
T **
4.225
4.5
8.725
Nebraska
E
5.50
1.50
7.00
Nevada
E
6.50
1.00
7.50
New Jersey
E
6.00
---
6.00
New Mexico
T
5.00
2.25
7.25
New York
E
4.25
4.50
8.75
North Carolina
E [4]
4.50
3.00
7.50
North Dakota
E
5.00
2.50
7.50
Ohio
E
6.00
2.00
8.00
Oklahoma
T
4.50
6.00
10.50
Pennsylvania
E
6.00
1.00
7.00
Rhode Island
E
7.00
---
7.00
South Carolina
T
5.00
2.00
7.00
South Dakota
T*
4.00
2.00
6.00
Tennessee
T **
7.00
2.75
9.75
Texas
E
6.25
2.00
8.25
Utah
T
4.75
2.25
7.00
Vermont
E
6.00
1.00
7.00
Virginia
T**
4.00
1.00
5.00
Washington
E
6.50
2.40
8.90
West Virginia
T
6.00
---
6.00
Wisconsin
E
5.00
0.60
5.60
Wyoming
T*
4.00
2.00
6.00
 
 
 
 
 
 
 
 
 
 

[1] Food purchased for consumption off-premises.
[2] Highest local rate known to be actually levied by at least one jurisdiction. Includes local taxes for general purposes and those earmarked for specific purposes (e.g. transit). Taxes applying only to specified sales (e.g. lodging or meals) are excluded.
[3] Alaskan cities and boroughs may levy local sales taxes from 1% to 6%.
[4] Food exempt from state tax, but subject to local taxes.
* Income tax credit allowed to offset sales tax on food.
** Food taxed at lower rate.
Source: Compiled by the Washington Department of Revenue from various sources.