Sales Tax Treatment of Groceries, Candy and Soda, As of January 1, 2012

State General Sales Tax 4.00% 6.60% 6.00% 7.25% 2.90% 6.00% 6.00% 4.00% 4.00% 6.25% 6.25% 7.00% 6.00% 6.30% 6.00% 4.00% 5.00% 6.00% 6.25% 6.00% 6.875% 7.00% 4.225% 5.50% 6.85% 7.00% 5.13% 4.00% 5.75% 5.00% 5.50% 4.50% 6.00% 7.00% 6.00% 4.00% 7.00% 6.25% 5.95% 6.00% 5.00% 6.50% 6.00% 5.00% 4.00% 6.00% Grocery Treatment Included in Base Exempt 2.00% Exempt Exempt Exempt Exempt Exempt Included in Base Included in Base 1.00% Exempt Exempt Included in Base Exempt Exempt Exempt Exempt Exempt Exempt Exempt Included in Base 1.23% Exempt Exempt Exempt Exempt Exempt Exempt Exempt Exempt Included in Base Exempt Exempt Exempt Included in Base 5.50% Exempt 1.75% Exempt 2.50% Exempt 3.00% Exempt Exempt Exempt Candy Treated as Groceries? Yes Yes Yes Yes No No No Yes Yes Yes No No No Yes No Yes No No Yes Yes No Yes Yes Yes Yes No Yes No No No Yes Yes Yes No Yes Yes Yes No Yes Yes Yes Yes Yes No Yes Yes Soda Treated as Groceries? Yes Yes Yes No No No No Yes Yes Yes No No No Yes No Yes No No Yes Yes No Yes Yes Yes Yes No Yes No No No No Yes No No Yes Yes Yes No Yes Yes Yes No No No Yes No

State Ala. Alaska Ariz. Ark. Calif. Colo. Conn. Del. Fla. Ga. Hawaii Idaho Ill. Ind. Iowa Kans. Ky. La. Maine Md. Mass. Mich. Minn. Miss. Mo. Mont. Nebr. Nev. N.H. N.J. N.M. N.Y. N.C. N.D. Ohio Okla. Ore. Pa. R.I. S.C. S.D. Tenn. Tex. Utah Vt. Va. Wash. W.Va. Wis. Wyo. D.C.

Source: Tax Foundation, Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy (Oct. 2011).

Tax Foundation www.TaxFoundation.org