STATE SALES TAX RATES

AND FOOD & DRUG EXEMPTIONS

(As of January 1, 2014)

STATE
ALABAMA
ALASKA
ARIZONA
ARKANSAS
CALIFORNIA (3)
COLORADO
CONNECTICUT
DELAWARE
FLORIDA
GEORGIA
HAWAII
IDAHO
ILLINOIS
INDIANA
IOWA
KANSAS
KENTUCKY
LOUISIANA
MAINE
MARYLAND
MASSACHUSETTS
MICHIGAN
MINNESOTA
MISSISSIPPI
MISSOURI
MONTANA
NEBRASKA
NEVADA (5)
NEW HAMPSHIRE
NEW JERSEY
NEW MEXICO
NEW YORK
NORTH CAROLINA
NORTH DAKOTA
OHIO
OKLAHOMA
OREGON
PENNSYLVANIA
RHODE ISLAND
SOUTH CAROLINA
SOUTH DAKOTA
TENNESSEE
TEXAS
UTAH
VERMONT
VIRGINIA
WASHINGTON
WEST VIRGINIA
WISCONSIN
WYOMING
DIST. OF COLUMBIA

Tax Rate
(percentage)
4
none
5.6
6.5
7.5
2.9
6.35
none
6
4
4
6
6.25
7
6
6.15
6
4
5.5
6
6.25
6
6.875
7
4.225
none
5.5
6.85 (5)
none
7
5.125
4
4.75
5
5.75
4.5
none
6
7
6
4
7
6.25
5.95 (4)
6
5.3 (2)
6.5
6
5
4
5.75

Food (1)

EXEMPTIONS
Prescription
Drugs
*

*
1.5% (4)
*
*
*

*
*
*
*
*

*
* (4)

*
*
*
*
1%
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*

1%
*
*
*
* (4)
*
*
*
*
*
1.225%
*
*

Nonprescription
Drugs

1%

*
*

*
*
*
* (4)
*
*

*
*
*
*
*
*
*

*
*
*

5.0%
*
1.75% (4)
*
2.5% (2)
*
*
*
*

*
*
*
*
*
*
*
*
*
*
*
*
*

*
*
*

* -- 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, and SD.
(2) Includes statewide 1.0% tax levied by local governments 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 subject to local taxes. Includes a statewide 1.25% tax levied by local governments in Utah.
(5) Nevada sales tax rate scheduled to decrease to 6.5% on July 1, 2015.

FEDERATION OF TAX ADMINISTRATORS -- JANUARY 2014