StateState TaxRateRankAvg. LocalTax Rate (a)CombinedRateRank
Ala.4.00%384.33%8.33%8AlaskaNone461.77%1.77%46Ariz.6.60%92.52%9.12%2Ark.6.00%162.58%8.58%6Calif. (b)7.25%10.86%8.11%12Colo.2.90%454.54%7.44%15Conn.6.35%11None6.35%31Del.None46None0.00%47Fla.6.00%160.62%6.62%29Ga.4.00%382.84%6.84%24Hawaii (c)4.00%380.35%4.35%45Idaho6.00%160.02%6.02%35Ill.6.25%131.95%8.20%10Ind.7.00%2None7.00%20Iowa6.00%160.81%6.81%25Kans.6.30%121.96%8.26%9Ky.6.00%16None6.00%36La.4.00%384.85%8.85%3Maine5.00%31None5.00%43Md.6.00%16None6.00%36Mass.6.25%13None6.25%33Mich.6.00%16None6.00%36Minn.6.875%70.30%7.18%17Miss.7.00%20.004%7.00%19Mo.4.225%373.26%7.49%14Mont. (d)None46None0.00%47Nebr.5.50%281.27%6.77%26Nev.6.85%81.08%7.93%13N.H.None46None0.00%47N.J. (e)7.00%2-0.03%6.97%22N.M. (c)5.125%302.12%7.24%16N.Y.4.00%384.48%8.48%7N.C.4.75%352.10%6.85%23N.D.5.00%311.39%6.39%30Ohio5.50%281.25%6.75%27Okla.4.50%364.16%8.66%5Ore.None46None0.00%47Pa.6.00%160.34%6.34%32R.I.7.00%2None7.00%20S.C.6.00%161.13%7.13%18S.D.4.00%381.39%5.39%41Tenn.7.00%22.45%9.45%1Tex.6.25%131.89%8.14%11Utah (b)5.95%270.73%6.68%28Vt.6.00%160.14%6.14%34Va. (b)5.00%31None5.00%43Wash.6.50%102.30%8.80%4W.Va.6.00%16None6.00%36Wis.5.00%310.43%5.43%40Wyo.4.00%381.34%5.34%42D.C.6.00%(16)-6.00%(36)(e) Some counties in New Jersey are not subject to the statewide sales tax rate andcollect a local rate of 3.5%. Their average local score is represented as a negative.
State and Local Sales Tax RatesAs of January 1, 2012
(a) City, county and municipal rates vary. These rates are weighted by population tcompute an average local tax rate.(b) Three states collect a separate, uniform "local" add-on sales tax: California(1%), Utah (1.25%), Virginia (1%). We include these in their state sales tax.(c) The sales taxes in Hawaii, New Mexico and South Dakota have broad basesthat include many services, so their rates are not strictly comparable to other states.(d) Due to data limitations, table does not include sales taxes in local resort areas inMontana.Note: Some states levy gross receipts taxes in addition to sales taxes. See Table20 for information on gross receipts taxes.