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Department of the Treasury
Internal Revenue Service

Publication 600
Cat. No. 46600Y

State and
Local General
Sales Taxes
For use in preparing

Introduction
The Tax Relief and Health Care Act of 2006 extended the
election to deduct state and local general sales taxes for
2006. The act was enacted after Schedule A (Form 1040),
Itemized Deductions, and its instructions were printed.
Because we were not able to include the instructions for
figuring the deduction in the Schedule A instructions, we
are providing this publication to help you figure this
deduction.
You can elect to deduct state and local general sales
taxes instead of state and local income taxes as a deduction on Schedule A. You cannot deduct both. To figure
your deduction, you can use either:

• Your actual expenses, or
• The optional sales tax tables plus the general sales
taxes paid on certain specified items.

2006 Returns
Actual Expenses
Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you
paid in 2006 if the tax rate was the same as the general
sales tax rate. However, sales taxes on food, clothing,
medical supplies, and motor vehicles are deductible as a
general sales tax even if the tax rate was less than the
general sales tax rate. If you paid sales tax on a motor
vehicle at a rate higher than the general sales tax rate, you
can deduct only the amount of tax that you would have paid
at the general sales tax rate on that vehicle. Motor vehicles
include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Also include any state and local general sales taxes
paid for a leased motor vehicle. Do not include sales taxes
paid on items used in your trade or business.
To deduct your actual expenses, enter the amount on
Schedule A, line 5, and enter “ST” on the dotted line to the
left of the line 5 entry space.

!

You must keep your actual receipts showing general sales taxes paid to use this method.

CAUTION

Get forms and other information
faster and easier by:
Internet • www.irs.gov

Refund of general sales taxes. If you received a refund
of state or local general sales taxes in 2006 for amounts
paid in 2006, reduce your actual 2006 state and local
general sales taxes by this amount. If you received a
refund of state or local general sales taxes in 2006 for prior
year purchases, do not reduce your 2006 state and local
general sales taxes by this amount. But if you deducted
your actual state and local general sales taxes in the
earlier year and the deduction reduced your tax, you may
have to include the refund in income on Form 1040, line 21.
See Recoveries in Pub. 525 for details.

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Optional Sales Tax Tables
Instead of using your actual expenses, you can use the
tables on pages 5 through 7 to figure your state and local
general sales tax deduction. You may also be able to add
the state and local general sales taxes paid on certain
specified items.

To figure your state and local general sales tax deduction using the tables, complete the worksheet below.
If your filing status is married filing separately,
both you and your spouse elect to deduct sales
CAUTION
taxes, and your spouse elects to use the optional
sales tax tables, you also must use the tables to figure your
state and local general sales tax deduction.

!

State and Local General Sales Tax Deduction Worksheet
(See the instructions that begin on page 3.)

Keep for Your Records

Before you begin: See the instructions for line 1 on page 3 if:

You lived in more than one state during 2006, or
You had any nontaxable income in 2006.

1. Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. $
Next. If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana,
Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island,
Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise,
go to line 2
2. Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County
only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?
No. Enter -0Yes. Enter your local general sales taxes from the
applicable table on page 7 (see page 3 of the instructions)

}

.........

2. $

3. Did your locality impose a local general sales tax in 2006? Residents of
California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions
No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7
Yes. Enter your local general sales tax rate, but omit the percentage sign.
For example, if your local general sales tax rate was 2.5%, enter 2.5. If your
local general sales tax rate changed or you lived in more than one locality in
the same state during 2006, see page 3 of the instructions. (If you do not
know your local general sales tax rate, contact your local government.) . . . . 3.

.

4. Did you enter -0- on line 2 above?
No. Skip lines 4 and 5 and go to line 6
Yes. Enter your state general sales tax rate (shown in the table heading for
your state), but omit the percentage sign. For example, if your state general
sales tax rate is 6%, enter 6.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.

.

5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three
places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

.

6. Did you enter -0- on line 2 above?
No. Multiply line 2 by line 3
Yes. Multiply line 1 by line 5. If you lived in more than one locality
in the same state during 2006, see page 4 of the instructions

}

. . . . . . . . . . . . . . . . . . 6. $

7. Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. $
8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total
from all your state and local general sales tax deduction worksheets, if you completed more
than one, on Schedule A, line 5. Be sure to enter “ST” on the dotted line to the left of the
entry space . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $

Page 2

Publication 600 (2006)

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9:21 - 20-DEC-2006

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Instructions for the State and
Local General Sales Tax
Deduction Worksheet
Line 1. If you lived in the same state for all of 2006,
enter the applicable amount, based on your 2006 income
and exemptions, from the optional state sales tax table
for your state on page 5 or 6. Read down the “At
least –But less than” columns for your state and find the
line that includes your 2006 income. If married filing separately, do not include your spouse’s income. Your 2006
income is the amount shown on your Form 1040, line 38,
plus any nontaxable items, such as the following.
• Tax-exempt interest.
• Veterans’ benefits.
• Nontaxable combat pay.
• Workers’ compensation.
• Nontaxable part of social security and railroad retirement benefits.
• Nontaxable part of IRA, pension, or annuity distributions. Do not include rollovers.
• Public assistance payments.
The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Do not include any
additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina.
What if you lived in more than one state? If you lived
in more than one state during 2006, look up the table
amount for each state using the above rules. If there is no
table for your state, the table amount is considered to be
zero. Multiply the table amount for each state you lived in
by a fraction. The numerator of the fraction is the number of
days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Enter the
total of the prorated table amounts for each state on line 1.
However, if you also lived in a locality during 2006 that
imposed a local general sales tax, do not enter the total on
line 1. Instead, complete a separate worksheet for each
state you lived in and enter the prorated amount for that
state on line 1.
Example. You lived in State A from January 1 through
August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). The table
amount for State A is $500. The table amount for State B is
$400. You would figure your state general sales tax as
follows.
State A:
State B:
Total

$500 x 243/365 =
$400 x 122/365 =
=

$333
134
$467

If none of the localities in which you lived during 2006
imposed a local general sales tax, enter $467 on line 1 of
your worksheet. Otherwise, complete a separate worksheet for State A and State B. Enter $333 on line 1 of the
State A worksheet and $134 on line 1 of the State B
worksheet.
Line 2. If you checked the “No” box, enter -0- on line 2,
and go to line 3. If you checked the “Yes” box and lived in
Publication 600 (2006)

the same locality for all of 2006, enter the applicable
amount, based on your 2006 income and exemptions, from
the optional local sales tax table for your locality on page 7.
Read down the “At least –But less than” columns for your
locality and find the line that includes your 2006 income.
See the line 1 instructions on this page to figure your 2006
income. The exemptions column refers to the number of
exemptions claimed on Form 1040, line 6d. Do not include
any additional exemptions you listed on Form 8914 for
individuals displaced by Hurricane Katrina.
What if you lived in more than one locality? If you
lived in more than one locality during 2006, look up the
table amount for each locality using the above rules. If
there is no table for your locality, the table amount is
considered to be zero. Multiply the table amount for each
locality you lived in by a fraction. The numerator of the
fraction is the number of days you lived in the locality
during 2006 and the denominator is the total number of
days in the year (365). If you lived in more than one locality
in the same state and the local general sales tax rate was
the same for each locality, enter the total of the prorated
table amounts for each locality in that state on line 2.
Otherwise, complete a separate worksheet for lines 2
through 6 for each locality and enter each prorated table
amount on line 2 of the applicable worksheet.
Example. You lived in Locality 1 from January 1
through August 31, 2006 (243 days), and in Locality 2 from
September 1 through December 31, 2006 (122 days). The
table amount for Locality 1 is $100. The table amount for
Locality 2 is $150. You would figure the amount to enter on
line 2 as follows. Note that this amount may not equal your
local sales tax deduction, which is figured on line 6 of the
worksheet.
Locality 1:
Locality 2:
Total

$100 x 243/365 =
$150 x 122/365 =
=

$ 67
50
$117

Line 3. If you lived in California, check the “No” box if your
combined state and local general sales tax rate is 7.25%.
Otherwise, check the “Yes” box and include on line 3 only
the part of the combined rate that is more than 7.25%.
If you lived in Nevada, check the “No” box if your
combined state and local general sales tax rate is 6.5%.
Otherwise, check the “Yes” box and include on line 3 only
the part of the combined rate that is more than 6.5%.
If you lived in Texarkana, Arkansas, check the “Yes” box
and enter “4.0” on line 3. Your local general sales tax rate
of 4.0% includes the additional 1.0% Arkansas state sales
tax rate for Texarkana and the 1.5% sales tax rate for Miller
County.
What if your local general sales tax rate changed
during 2006? If you checked the “Yes” box and your local
general sales tax rate changed during 2006, figure the rate
to enter on line 3 as follows. Multiply each tax rate for the
period it was in effect by a fraction. The numerator of the
fraction is the number of days the rate was in effect during
2006 and the denominator is the total number of days in
the year (365). Enter the total of the prorated tax rates on
line 3.
Page 3

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9:21 - 20-DEC-2006

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Example. Locality 1 imposed a 1% local general sales
tax from January 1 through September 30, 2006 (273
days). The rate increased to 1.75% for the period from
October 1 through December 31, 2006 (92 days). You
would enter “1.189” on line 3, figured as follows.
January 1 –
September 30:
October 1 –
December 31:
Total

1.00 x 273/365 =

0.748

1.75 x 92/365 =
=

0.441
1.189

What if you lived in more than one locality in the
same state during 2006? Complete a separate worksheet for lines 2 through 6 for each locality in your state if
you lived in more than one locality in the same state
during 2006 and either of the following applies.
• Each locality did not have the same local general
sales tax rate.
• You lived in Texarkana, AR, or Los Angeles County,
CA.
To figure the amount to enter on line 3 of the worksheet
for each locality in which you lived (except a locality for
which you used the table on page 7 to figure your local
general sales tax deduction), multiply the local general
sales tax rate by a fraction. The numerator of the fraction is
the number of days you lived in the locality during 2006 and
the denominator is the total number of days in the year
(365).
Example. You lived in Locality 1 from January 1
through August 31, 2006 (243 days), and in Locality 2 from
September 1 through December 31, 2006 (122 days). The
local general sales tax rate for Locality 1 is 1%. The rate for
Locality 2 is 1.75%. You would enter “0.666” on line 3 for
the Locality 1 worksheet and “0.585” for the Locality 2
worksheet, figured as follows.
Locality 1:
Locality 2:

1.00 x 243/365 =
1.75 x 122/365 =

0.666
0.585

Line 6. If you lived in more than one locality in the same
state during 2006, you should have completed line 1 only
on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that
state in which you lived during 2006. If you checked the

Page 4

“Yes” box on line 6 of any of those worksheets, multiply line
5 of that worksheet by the amount that you entered on line
1 for that state on the first worksheet.
Line 7. Enter on line 7 any state and local general sales
taxes paid on the following specified items. If you are
completing more than one worksheet, include the total for
line 7 on only one of the worksheets.
1. A motor vehicle (including a car, motorcycle, motor
home, recreational vehicle, sport utility vehicle, truck,
van, and off-road vehicle). Also include any state and
local general sales taxes paid for a leased motor
vehicle. If the state sales tax rate on these items is
higher than the general sales tax rate, only include
the amount of tax you would have paid at the general
sales tax rate.
2. An aircraft or boat, if the tax rate was the same as
the general sales tax rate.
3. A home (including a mobile home or prefabricated
home) or substantial addition to or major renovation
of a home, but only if the tax rate was the same as
the general sales tax rate and any of the following
applies.
a. Your state or locality imposes a general sales tax
directly on the sale of a home or on the cost of a
substantial addition or major renovation.
b. You purchased the materials to build a home or
substantial addition or to perform a major renovation and paid the sales tax directly.
c. Under your state law, your contractor is considered your agent in the construction of the home or
substantial addition or the performance of a major
renovation. The contract must state that the contractor is authorized to act in your name and must
follow your directions on construction decisions. In
this case, you will be considered to have purchased any items subject to a sales tax and to
have paid the sales tax directly.
Do not include sales taxes paid on items used in your
trade or business. If you received a refund of state or local
general sales taxes in 2006, see Refund of general sales
taxes on page 1.

Publication 600 (2006)

Page 5 of 0 of Publication 600

9:21 - 20-DEC-2006

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2006 Optional State and Certain Local Sales Tax Tables
Income
At
least

But
less
than

Exemptions
1

2

3

4

Exemptions
5

Over
5

1

2

3

4

4.0000% Arizona

Alabama

Exemptions
5

Over
5

1

2

3

5.6000% Arkansas

263
408
480
543

282
437
514
581

298
461
542
612

320
494
582
656

200
358
444
521

216
387
480
563

226
404
502
589

233
418
518
608

359
591
712
816

388
638
768
881

410
674
811
930

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

463
503
540
575
608

544
590
634
674
713

598
649
696
741
782

640
694
745
792
836

675
731
785
834
881

723
784
841
893
943

592
658
721
781
838

639
710
779
843
905

669
743
815
882
947

691 708 731 801 911
767 787 813 877 997
841 862 891 950 1080
911 934 964 1017 1156
977 1002 1035 1082 1229

982
1076
1164
1246
1325

1037
1135
1228
1315
1397

652 763 837 895
711 832 913 975
763 892 979 1045
815 953 1044 1115
862 1007 1103 1178

942
1027
1100
1173
1239

1009
1099
1177
1255
1325

914
1021
1116
1212
1299

987
1103
1205
1309
1403

1033
1153
1261
1369
1468

1428
1571
1696
1821
1935

1506
1657
1788
1920
2040

200,000 or more

Income

1

2

3

6.0000% California

238
370
436
493

2

3

4

7.2500% Colorado

2.9000%
128
216
263
303

1081
1184
1281
1371
1457

1143 716 772 807 832 853 880
1251 794 856 895 923 946 976
1353 869 937 979 1010 1035 1068
1448 939 1013 1058 1092 1118 1155
1539 1007 1085 1134 1170 1199 1237

264
290
316
339
362

289
319
346
372
397

306
336
366
393
420

318
350
380
409
436

327
360
392
421
449

341
375
408
438
467

1570
1726
1864
2001
2125

1658
1823
1968
2112
2243

1348
1502
1639
1778
1904

392
434
471
508
542

430
476
517
557
594

454
503
545
588
627

472
522
567
611
652

487
538
584
630
672

506
560
607
655
698

1098 1278 1399 1491 1568 1675 1751 1892 1979 2043 2095 2164 2055 2328 2505 2640 2750 2902 2078 2240 2341 2415 2474 2554

714

783

826

858

884

919

Connecticut

6.0000% District of Columbia

5.7500% Florida

1183
1318
1438
1559
1670

1236
1377
1503
1629
1745

6.0000% Georgia

1275
1421
1550
1681
1801

294
521
644
753

Over
5

123
208
252
292

1097
1222
1334
1446
1549

287
508
628
735

5

119
201
245
283

1325
1458
1574
1691
1796

278
493
609
712

1

114
194
236
272

1167
1284
1387
1490
1584

266
471
583
681

Over
5

108
183
223
258

1130
1261
1379
1497
1605

247
437
541
632

Exemptions
5

99
167
203
235

1093
1221
1334
1449
1554

428 453
703 744
846 894
970 1025

4

304
537
664
777

1067
1191
1302
1414
1516

314
519
625
717

Over
5

1

201
314
371
419

120,000
140,000
160,000
180,000
200,000

247
442
549
644

Exemptions
5

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

100,000
120,000
140,000
160,000
180,000

239
428
531
623

4

1306
1456
1588
1722
1845

4.0000% Hawaii

4.0000%

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

197
354
440
517

208
374
465
546

215
386
480
564

220
395
491
577

223
402
500
587

229
412
512
601

163
296
369
434

172
314
391
461

179
325
405
477

183
333
415
489

186
339
423
498

191
348
434
511

209
373
462
541

228
407
505
592

241
429
532
623

267
476
589
691

145
245
297
343

159
268
325
376

168
282
343
396

174
293
356
411

179
302
367
423

186
314
381
440

224
369
445
510

255
419
504
578

275
451
543
622

290
476
572
656

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

587
653
716
776
833

621
690
757
820
880

641
713
781
846
909

656
729
799
866
929

667
742
814
881
946

683
759
833
902
968

495
551
605
656
705

525
584
642
696
748

543
605
665
721
775

557
620
681
739
794

567
632
694
753
809

582
648
712
772
830

614
682
748
809
868

671
746
817
884
948

707 734 755 784
785 815 838 870
860 892 918 953
931 965 993 1031
998 1036 1065 1106

385
423
460
494
527

421
463
503
541
577

444
488
531
570
608

461
507
551
592
631

475
522
567
609
649

493
542
589
633
674

569
623
675
722
768

645
706
764
818
869

694
760
822
880
935

731 761 803
800 833 879
866 901 951
927 965 1017
985 1025 1081

909
1016
1110
1206
1294

960
1073
1173
1274
1366

992
1108
1211
1315
1411

1015
1133
1239
1346
1443

1033
1153
1261
1370
1469

1057 771 818 847 868 885
1181 863 916 948 971 990
1291 945 1002 1038 1063 1084
1402 1028 1090 1129 1157 1179
1503 1104 1171 1212 1242 1266

907
1015
1111
1209
1298

946
1056
1154
1252
1342

1034
1154
1260
1368
1466

571
631
684
738
786

624
690
748
806
860

658
727
788
850
906

683
755
818
882
940

703 730 828 937
777 807 911 1030
842 875 984 1113
908 943 1057 1195
967 1005 1123 1269

1008
1108
1196
1284
1364

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

200,000 or more

Income

Idaho3

5.2521% Illinois

265
418
496
563

311
489
579
657

384
602
712
806

411
643
761
861

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

623
678
730
778
824

727 795 848 891
790 864 921 968
850 929 990 1041
905 990 1055 1108
958 1047 1115 1172

952
1034
1111
1183
1250

341
536
635
719

120,000 884 1027 1122
140,000 967 1123 1226
160,000 1039 1206 1317
180,000 1111 1289 1407
200,000 1177 1364 1488

200,000 or more

Income

1129
1260
1376
1494
1601

257
458
568
665

1162
1296
1416
1537
1647

1206
1346
1470
1595
1710

1061
1167
1259
1352
1436

302
496
596
683

1105
1214
1311
1407
1494

319
523
629
721

1165
1280
1381
1483
1574

1744 1843 1903 1946 1981 2027 1496 1587 1643 1684 1717 1760 1806 1973 2077 2154 2216 2300 1033 1129 1190 1235 1270 1319 1455 1643 1765 1857 1932 2035

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

100,000
120,000
140,000
160,000
180,000

1089
1215
1327
1440
1544

250
445
552
646

365
572
677
767

1196
1306
1402
1497
1584

1256
1371
1472
1572
1662

1340
1462
1569
1676
1772

240
413
505
586

6.2500% Indiana
266
440
531
610

278
460
555
637

288
476
574
659

302
498
600
689

195
346
428
500

210
372
459
537

219
388
479
560

225
399
494
577

230
409
505
591

238
421
521
609

269
441
530
607

377
616
739
845

401
655
785
898

660 726 768 799 824 858
728 801 847 882 909 947
793 873 923 960 990 1031
854 940 994 1034 1066 1110
912 1004 1061 1104 1139 1186

577
633
686
736
783

641
703
762
817
869

681
747
810
868
924

712
780
846
907
964

736 770
807 844
875 914
938 980
997 1042

567
628
688
743
797

609
675
739
798
856

635
704
770
833
892

654
725
794
858
919

669
742
812
878
941

690
765
837
905
970

677 780 847 899 941
741 853 926 983 1029
802 922 1002 1062 1112
858 987 1072 1136 1189
912 1048 1138 1207 1263

1000
1093
1181
1263
1341

1286 846 938 997
1426 933 1034 1099
1549 1009 1119 1189
1673 1086 1204 1279
1786 1156 1281 1360

1041
1147
1241
1335
1420

1125 868 932 972
1240 967 1039 1083
1341 1055 1133 1182
1442 1144 1228 1281
1533 1225 1316 1372

1002
1116
1217
1320
1413

1025
1142
1246
1351
1446

1056
1177
1284
1392
1491

1198
1328
1443
1558
1664

301
517
632
732

5.3000%

250
414
499
573

1151
1276
1387
1498
1599

292
501
612
710

5.0000% Kansas

225
372
449
516

1089
1207
1312
1417
1513

280
481
588
682

6.0000% Iowa

314
538
658
763

990
1098
1193
1289
1376

265
455
556
645

1235
1369
1488
1607
1715

1077
1187
1283
1380
1468

983
1081
1167
1253
1330

311
509
611
700

1129
1241
1339
1437
1526

338
553
664
760

1226
1347
1453
1559
1655

360
588
705
807

1300
1428
1540
1652
1753

1360
1494
1611
1728
1834

1444
1586
1710
1834
1946

1504 1740 1896 2016 2115 2252 1822 2002 2116 2201 2269 2361 1509 1671 1774 1851 1913 1998 1641 1762 1838 1893 1937 1997 1723 1973 2138 2263 2367 2510

6.0000% Louisiana

Kentucky

4.0000% Maine

5.0000% Maryland

5.0000% Massachusetts

5.0000%

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

214
359
435
501

238
398
482
555

253
423
512
590

264
441
534
615

273
456
552
636

285
476
577
664

155
275
340
397

165
292
361
423

171
303
375
438

175
311
384
450

178
317
392
459

183
325
402
471

144
258
320
375

153
275
342
401

159
286
355
416

164
294
365
428

167
300
373
437

172
308
383
449

179
313
385
448

194
339
416
485

204
355
436
508

210
367
451
525

216
376
462
538

223
389
478
556

158
275
339
395

168
294
361
421

175
305
375
437

180
313
385
449

183
320
393
458

188
329
404
471

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

562
617
670
720
767

622
684
742
797
849

660
726
788
846
901

689
757
822
882
940

712 744
782 817
849 886
911 951
971 1013

450
500
547
591
634

479
531
582
629
674

497
551
603
652
699

510
565
619
669
717

520
577
631
682
731

534
592
648
700
751

426
474
520
563
604

455
506
555
601
645

473
526
577
625
670

486
541
593
642
689

497
552
605
656
704

511
568
622
674
724

506
560
612
660
706

548
606
661
714
764

573
634
692
747
799

592
655
715
772
825

608
672
733
791
846

628
694
758
818
875

446
493
539
581
622

475
526
574
619
663

493
546
596
643
688

507
560
612
660
707

517
572
625
674
721

531
588
642
693
741

120,000 830 918
140,000 916 1014
160,000 993 1098
180,000 1070 1183
200,000 1140 1260

974
1075
1165
1255
1336

1016
1122
1215
1308
1393

659 704 732 752 768 790 768 830 869 897 920
736 787 818 840 858 882 854 923 965 997 1022
805 860 894 919 938 965 930 1005 1051 1086 1113
874 934 971 998 1019 1048 1006 1087 1138 1175 1204
938 1002 1042 1070 1094 1124 1076 1162 1216 1256 1288

951
1057
1150
1245
1331

100,000
120,000
140,000
160,000
180,000

200,000 or more

Income

1050
1159
1255
1352
1439

1096
1210
1310
1411
1502

690 734 761 781 797 818
769 818 848 870 888 911
839 893 926 950 969 995
910 968 1004 1030 1051 1078
975 1037 1075 1103 1125 1155

1495 1652 1751 1825 1885 1966 1306 1390 1441 1479 1508 1548 1266 1352 1406 1445 1476 1518 1434 1548 1619 1672 1714 1771 1263 1345 1396 1433 1463 1503

6.0000% Minnesota

Michigan

6.5000% Mississippi

7.0000% Missouri

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

216
378
466
544

233
409
504
588

244
428
527
615

267
468
577
673

213
380
471
551

225
402
499
584

233
416
516
604

239
426
528
618

249
445
551
645

367
600
721
825

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

615
681
744
804
860

665
736
804
869
930

696 718 737 761
770 796 816 843
842 869 891 921
909 939 963 995
973 1005 1031 1065

626
695
761
823
883

663
736
806
872
935

685
761
833
902
967

702 715 732
779 794 813
853 869 891
923 940 964
990 1009 1034

919
1005
1087
1163
1235

1052
1150
1243
1330
1412

1139
1245
1346
1439
1528

1206
1318
1424
1522
1616

1260
1377
1488
1590
1688

936
1042
1136
1230
1316

1012
1126
1227
1329
1423

963
1074
1173
1273
1365

1020
1138
1242
1348
1445

1054
1176
1285
1394
1494

1330
1462
1577
1692
1797

1520
1670
1801
1932
2050

1645
1806
1947
2088
2216

1739
1910
2059
2208
2342

1817
1994
2150
2305
2446

100,000
120,000
140,000
160,000
180,000

120,000
140,000
160,000
180,000
200,000

200,000 or more

676 721 748 768 784 806
752 801 832 854 872 895
819 872 906 930 949 975
886 944 980 1006 1027 1055
948 1010 1048 1076 1098 1128

1059
1179
1284
1391
1489

252
442
545
635

1094
1217
1327
1437
1538

258
453
558
651

1122
1248
1360
1473
1576

1159
1290
1406
1522
1629

1080
1205
1316
1428
1530

243
434
538
630

1100
1227
1340
1454
1559

1127
1257
1373
1490
1597

4.2250% Nebraska

5.5000%

164
275
334
384

184
307
372
429

196
328
397
457

205
343
416
479

213
356
431
496

223
373
451
520

213
378
468
547

227
403
498
583

235
418
517
605

242
429
531
621

1336
1459
1576
1685
1788

431
473
514
552
588

480
528
573
615
655

512
563
611
656
698

536
589
639
686
731

556
610
662
711
757

582
639
693
744
793

620
688
753
814
872

660
733
802
867
929

685
760
832
899
964

703 718 737
780 796 817
854 871 895
923 942 967
989 1010 1037

1924
2112
2276
2440
2589

636
702
761
819
873

709 755 790 818 857 950 1012
782 833 872 903 945 1059 1128
847 903 944 978 1024 1156 1231
913 972 1017 1053 1102 1253 1335
972 1035 1083 1121 1173 1342 1429

1050
1170
1277
1385
1483

422 458 486 508 540
689 746 791 827 877
826 895 948 991 1051
945 1024 1084 1133 1201

1078
1201
1311
1421
1522

246
438
541
633

1100
1226
1337
1450
1553

253
449
556
650

1130
1259
1373
1489
1595

1758 1900 1989 2054 2106 2176 1835 1943 2009 2058 2096 2147 2322 2646 2858 3019 3151 3333 1144 1273 1355 1417 1466 1534 1799 1916 1987 2040 2082 2138

(Continued on next page)

Publication 600 (2006)

Page 5

Page 6 of 0 of Publication 600

9:21 - 20-DEC-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006 Optional State and Certain Local Sales Tax Tables (Continued)
Income
At
least

But
less
than

Exemptions
1

2

3

4

Over
5

1

2

3

4
4

2

6.5000% New Jersey

Nevada

2

3

4

6.4658% New Mexico

Over
5

1

2

3

4

3

Exemptions
5

Over
5

1

2

3

4

5

3

5.0000% New York

4.0000% North Carolina

Over
5

4.4788%

232
409
505
589

242
425
525
612

248
437
539
629

261
459
566
661

205
365
452
529

219
389
482
564

227
404
501
586

234
415
514
602

238
424
525
615

245
436
540
632

136
241
299
350

146
259
321
375

152
270
334
391

157
278
345
403

160
285
353
413

165
294
363
425

171
296
362
421

187
323
396
460

197
340
417
484

205
353
433
503

211
363
445
517

219
377
462
537

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

664 715 747 771 789 814
735 792 827 853 874 902
804 866 904 933 955 986
868 935 976 1007 1031 1064
929 1001 1045 1078 1104 1140

624
692
756
816
874

666
738
807
871
933

693
767
838
905
969

712 727 747
788 805 828
861 880 904
930 950 977
996 1017 1046

600
665
728
787
844

640
710
777
840
901

664
737
807
873
936

683
757
829
897
961

697 716
773 795
847 870
915 941
981 1009

396
440
482
521
559

426
472
517
559
599

444
492
539
583
625

457
507
555
600
643

468
519
568
614
658

482
535
585
633
678

474
524
571
616
658

518
572
624
673
719

546
603
657
708
757

566
625
682
735
785

583
643
702
756
808

605
668
728
785
839

951
1059
1154
1250
1337

1015
1130
1231
1334
1427

1055
1174
1279
1385
1482

920
1026
1119
1214
1301

982
1094
1194
1295
1388

1020
1137
1241
1346
1441

1047
1168
1274
1382
1481

609
679
741
804
861

653
728
795
862
923

681
759
828
898
962

701 717 739
781 799 824
853 872 899
925 946 975
991 1013 1044

200,000 or more

Income

1138
1266
1379
1494
1599

1173
1305
1423
1541
1649

1202
1337
1457
1578
1689

1240
1380
1504
1629
1743

1084
1206
1314
1423
1523

254
447
551
643

Exemptions
5

217
383
473
552

1089
1212
1321
1431
1531

277
486
598
698

1

286
501
617
720

1011
1125
1226
1328
1421

270
474
584
681

Over
5

233
409
504
587

120,000
140,000
160,000
180,000
200,000

262
460
566
661

Exemptions
5

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

100,000
120,000
140,000
160,000
180,000

251
440
542
633

Exemptions
5

1107
1231
1342
1453
1555

1138
1266
1379
1494
1598

1070
1192
1301
1411
1512

1099
1225
1338
1451
1554

715 781 822 853 877 910
793 866 912 946 973 1010
863 942 992 1029 1058 1098
932 1018 1072 1112 1144 1187
996 1088 1145 1188 1222 1268

1898 2045 2136 2203 2256 2328 1785 1905 1978 2032 2075 2133 1745 1862 1934 1986 2028 2085 1156 1239 1291 1329 1359 1400 1322 1443 1519 1575 1620 1682

North Dakota 5.0000% Ohio3

5.5000% Oklahoma

4.5000% Pennsylvania

6.0000% Rhode Island

7.0000%

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

178
314
387
452

194
342
421
491

204
359
443
516

212
372
459
535

218
382
471
550

226
397
489
570

212
375
463
541

227
402
496
579

237
418
516
602

244
430
531
620

256
452
558
652

218
363
439
506

248
413
499
574

268
445
537
618

282
469
566
651

311
516
623
716

194
341
420
489

209
367
452
527

219
384
473
551

226
396
488
568

232
406
500
582

239
419
516
601

225
392
482
562

242
422
519
604

253
440
541
630

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

511
566
619
668
716

556
616
673
727
778

584
647
707
763
817

605
670
732
791
847

622
688
752
812
870

644
714
780
842
901

612
678
742
801
858

655
726
794
858
919

682
756
826
893
956

701 717 738
777 794 818
850 869 894
918 938 966
983 1005 1035

566
621
673
722
769

641
704
763
818
871

691
757
821
880
937

728 758 800
798 832 877
865 901 951
928 966 1019
987 1028 1084

553
612
669
722
773

596
660
721
778
832

623
689
753
812
870

642
711
776
838
897

658
728
795
858
919

679
752
821
886
948

635
702
767
827
885

682
755
824
889
952

712 734 751 774
787 811 831 856
860 886 907 935
928 956 978 1009
992 1023 1047 1079

120,000 779 847 889 921 946
140,000 867 942 990 1025 1053
160,000 945 1027 1079 1117 1148
180,000 1024 1113 1168 1210 1243
200,000 1096 1191 1250 1294 1330

981
1091
1189
1288
1378

934
1040
1134
1229
1315

1000
1113
1214
1315
1408

1041
1159
1263
1369
1465

1126 831 940
1254 916 1037
1367 992 1121
1481 1067 1206
1585 1136 1283

1012
1115
1206
1297
1379

1170 841 905 946
1289 935 1007 1051
1393 1018 1096 1145
1498 1102 1187 1239
1593 1179 1269 1326

975
1084
1181
1278
1367

999
1111
1210
1309
1400

1031
1146
1248
1351
1445

963
1070
1165
1262
1349

1034
1150
1252
1355
1449

100,000
120,000
140,000
160,000
180,000

200,000 or more

Income

1071
1192
1299
1408
1507

249
439
542
633

1094
1218
1328
1439
1540

South Carolina

5.0000% South Dakota 4.0000% Tennessee

244
400
481
551

280
459
551
631

357
583
699
800

212
349
421
483

242
399
480
551

262
431
519
595

278
456
549
629

290
476
573
657

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

615
673
728
780
828

703 761 805 841 891
770 833 881 920 975
833 901 953 995 1054
891 964 1019 1065 1127
947 1024 1083 1131 1197

539
590
639
684
727

614
673
728
780
829

664
727
786
842
895

701
768
831
889
945

732 774 898 1018 1096
801 848 984 1115 1201
867 917 1066 1208 1300
928 981 1142 1294 1392
986 1042 1214 1376 1480

1289 785 893
1417 863 983
1528 933 1061
1640 1002 1140
1741 1065 1211

964
1061
1145
1229
1306

1018
1120
1209
1298
1378

304
497
597
683

120,000 893 1020 1103
140,000 983 1122 1213
160,000 1061 1211 1309
180,000 1140 1300 1405
200,000 1211 1381 1492

200,000 or more

Income

1110
1222
1322
1421
1511

322
526
632
723

1166
1282
1383
1485
1577

337
550
660
755

1218
1338
1444
1550
1646

1063
1168
1261
1354
1437

307
504
606
695

1123
1235
1333
1431
1519

351
580
700
804

1310
1443
1560
1676
1782

399
659
794
912

1484
1633
1765
1896
2015

7.0000% Texas

430 454 474 500
710 749 781 824
856 902 940 993
982 1035 1079 1138

1597
1757
1898
2039
2167

1155
1265
1370
1467
1560

1204
1318
1427
1528
1624

1270
1391
1505
1612
1713

1682
1851
1999
2147
2281

1751
1927
2081
2235
2375

1847
2032
2194
2357
2503

237
422
523
612

6.2500% Utah

617
676
731
783
832

708 767 813 850 902
775 840 889 930 986
838 908 962 1005 1066
897 972 1029 1076 1141
953 1033 1093 1143 1211

1268
1413
1543
1673
1792

5
6.0000% Virginia

Vermont

5.0000% Washington

6.5000% West Virginia

6.0000% Wisconsin

146
272
343
406

199
324
389
445

227
369
442
506

245
397
476
545

258
419
502
574

269
437
524
598

285
462
553
632

360
593
714
819

389
639
769
882

410
674
811
930

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

431
482
532
578
624

443
496
547
595
641

450
504
556
605
652

456
510
562
612
660

460
515
568
618
666

465
521
575
625
674

496
543
587
629
668

563
616
666
712
757

606
663
717
767
814

639
699
755
808
858

666
728
787
841
893

703 724 779 812 837 857 884 805 913
768 803 863 900 928 950 979 882 1000
830 878 944 985 1015 1039 1071 955 1083
887 948 1020 1064 1096 1122 1157 1023 1159
942 1016 1092 1140 1175 1202 1240 1087 1232

984
1077
1166
1248
1326

1037
1135
1229
1315
1398

1081
1183
1280
1370
1456

1141
1249
1351
1446
1536

720 815 877
792 896 964
855 967 1040
918 1038 1116
976 1103 1185

924
1015
1095
1175
1248

962
1057
1140
1223
1299

1430
1572
1698
1823
1937

1507
1657
1788
1920
2040

1569
1725
1862
1999
2124

684 704 716 724 731 740
770 792 805 815 822 832
846 870 885 895 904 915
923 950 966 978 987 999
995 1023 1040 1053 1063 1076

Wyoming

4.0000%

177
302
368
426

197
336
409
473

210
357
435
503

219
373
455
526

227
386
470
544

238
404
492
569

50,000 60,000
60,000 70,000
70,000 80,000
80,000 90,000
90,000 100,000

479
528
574
618
659

532
586
637
685
731

566
623
677
728
777

591
651
708
761
812

611
673
732
787
839

639
704
765
823
877

Page 6

1178
1294
1397
1499
1592

339
555
666
763

1231
1353
1460
1566
1663

360
589
707
809

1305
1434
1547
1659
1762

1014
1114
1202
1289
1369

251
443
548
640

1106
1232
1343
1456
1558

270
477
589
688

1189
1324
1444
1565
1675

282
498
614
718

1241
1382
1506
1632
1747

290
513
633
740

1279
1424
1552
1682
1801

297
525
648
757

1309
1457
1589
1722
1843

306
541
668
781

1350
1503
1638
1775
1900

316
522
629
721

1173
1290
1394
1497
1591

1329
1461
1578
1695
1801

428 452
703 743
846 893
969 1023

5.0000%

193
344
426
499

206
367
455
533

214
382
473
554

220
392
486
569

225
401
496
581

231
412
510
597

566
628
688
744
797

604
670
734
794
851

628
697
763
825
885

645
716
784
848
909

659
731
801
866
929

677
752
823
890
955

1655 869 928 964
1820 969 1035 1075
1964 1058 1130 1174
2109 1148 1225 1273
2239 1229 1313 1364

991
1105
1206
1308
1402

1012
1129
1232
1336
1432

1041
1160
1267
1374
1472

1366 1405 1429 1446 1460 1478 1265 1429 1534 1614 1679 1768 2084 2240 2337 2408 2464 2541 2064 2333 2508 2640 2748 2896 1650 1762 1831 1882 1922 1976

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

200,000 or more

323
530
637
729

1570 1789 1931 2039 2128 2250 1381 1569 1691 1784 1860 1964 2315 2615 2810 2958 3078 3243 2018 2176 2274 2346 2403 2481 1576 1799 1946 2057 2148 2275

144
269
339
401

120,000
140,000
160,000
180,000
200,000

305
500
601
688

1309 897 1027 1113
1459 987 1130 1223
1592 1066 1219 1320
1727 1145 1309 1417
1850 1216 1390 1504

143
266
335
398

100,000
120,000
140,000
160,000
180,000

4.7500%

694 748 782 807 827 853
770 830 867 895 917 947
843 909 950 980 1004 1036
911 982 1027 1059 1085 1121
977 1053 1101 1136 1164 1201
1238
1380
1506
1633
1749

283
503
623
729

141
263
332
393

Income

1173
1303
1419
1536
1642

281
461
554
635

1199
1337
1459
1583
1695

276
491
608
712

139
259
326
387

200,000 or more

1138
1264
1377
1490
1593

275
479
589
686

244
401
482
553

1148
1279
1396
1514
1622

268
476
589
690

135
252
317
376

120,000
140,000
160,000
180,000
200,000

1112
1235
1345
1456
1557

267
465
571
665

292
520
643
753

1064
1187
1295
1405
1505

256
456
564
660

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

100,000
120,000
140,000
160,000
180,000

1079
1199
1306
1413
1511

260
454
558
650

1464 1591 1670 1729 1776 1839 1758 1882 1958 2015 2059 2119 1482 1672 1796 1890 1966 2072 1572 1691 1766 1821 1865 1924 1797 1930 2012 2072 2121 2185

$0 $20,000
20,000 30,000
30,000 40,000
40,000 50,000

100,000
120,000
140,000
160,000
180,000

1066
1174
1270
1365
1452

295
489
590
679

Note. Alaska does not have a state sales tax. Alaska residents should follow the instructions on the next page to
determine their local sales tax amount.
The California table includes the 1% uniform local sales tax rate in additon to the 6.25% state sales tax rate.
The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.25% state sales tax rate.
3 The rate for Idaho increased and the rate for North Carolina decreased during 2006, so the rates given are averaged over the year. The rates for New York and
Ohio decreased during 2005, so the rates given for 2006 are lower than the rates given in 2005, which were averaged over the year.
4 The rate for New Jersey increased during 2006, so the rate given is averaged over the year. Residents of Salem County should deduct only half of the amount in
the state table.
5 The state and local general sales taxes are combined in the Virginia table.
1
2

714 792 842 879 909 950
790 876 931 972 1006 1051
857 951 1010 1055 1091 1140
925 1026 1090 1138 1176 1229
986 1094 1162 1213 1254 1310
1298 1439 1528 1595 1648 1722

Publication 600 (2006)

Page 7 of 0 of Publication 600

9:21 - 20-DEC-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Which Optional Local Sales Tax Table Should I Use?
IF you live in
the state of...

AND you live in...

THEN use
Local Table...

Alaska

Any locality

C

Arizona

Chandler, Gilbert, Glendale, Peoria, Scottsdale, Tempe, or Yuma

C

Any other locality

B

Arkansas

Texarkana

B

California

Los Angeles County
Centennial, Colorado Springs, City of Denver, Greeley, Jefferson County, or Longmont

B
B

Arvada, Aurora, City of Boulder, Fort Collins, Lakewood, City of Pueblo, Thornton, or Westminster
Boulder County, Denver County, Pueblo County, or any other locality

C
A
B

Colorado

Georgia

DeKalb County, Rockdale County, Taliaferro County, or Webster
Any other locality
Any locality
Any locality
New York City

Illinois
Louisiana
New York

North Carolina

C
B
C
A

The cities of Fulton, Oneida, or Oswego, or one of the following counties: Albany, Allegany, Cattaraugus,
Cayuga, Chemung, Clinton, Cortland, Erie, Essex, Franklin, Fulton, Genessee, Herkimer, Jefferson,
Lewis, Livingston, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange,
Orleans, Oswego, Otsego, Putnam, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie,
Seneca, Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or
Yates

B

Any other locality
Any locality

D
C

2006 Optional Local Sales Tax Tables for Certain Local Jurisdictions
(Based on a local sales tax rate of 1 percent)
Income

At
least

But
less
than

$0 $20,000
30,000
20,000
40,000
30,000
50,000
40,000
60,000
50,000
70,000
60,000
80,000
70,000
90,000
80,000
90,000 100,000
100,000 120,000
120,000 140,000
140,000 160,000
160,000 180,000
180,000 200,000
200,000 or more

Exemptions

But
less
than

$0 $20,000
30,000
20,000
40,000
30,000
50,000
40,000
60,000
50,000
70,000
60,000
80,000
70,000
90,000
80,000
90,000 100,000
100,000 120,000
120,000 140,000
140,000 160,000
160,000 180,000
180,000 200,000
200,000 or more

Exemptions

1

2

3

4

5

Over
5

1

2

3

4

5

Over
5

34
58
70
81
92
101
110
118
126
137
152
165
178
190
250

37
63
77
89
100
110
120
129
138
150
166
180
194
207
273

39
67
81
94
106
116
127
136
145
158
174
189
204
218
288

41
69
84
97
110
121
131
141
151
163
181
197
212
226
299

42
71
87
100
113
124
135
145
155
168
186
202
218
233
307

43
74
90
104
117
129
140
151
161
175
193
210
227
242
319

39
66
80
93
105
115
126
135
144
156
173
188
203
216
286

43
73
89
104
116
128
140
150
160
174
192
209
225
240
317

46
78
95
110
124
136
148
160
170
185
204
222
239
255
337

48
82
99
115
129
143
155
167
178
193
213
232
250
267
351

50
85
103
119
134
147
160
173
184
200
221
240
259
276
363

52
88
108
125
140
154
168
180
193
209
231
251
270
288
380

Income

At
least

Local Table B

Local Table A

Local Table D

Local Table C
Exemptions

Exemptions

1

2

3

4

5

52
85
102
117
130
142
153
164
174
188
206
222
239
253
327

60
97
116
133
148
162
175
187
199
214
235
253
272
288
372

65
105
126
144
160
175
189
202
215
231
254
273
293
311
401

69
111
133
152
169
185
200
214
227
244
268
289
310
328
423

72
116
139
159
177
193
209
223
237
255
279
301
323
343
441

Publication 600 (2006)

Over
5

76
123
147
168
187
204
221
236
250
269
296
318
341
362
466

1

2

3

4

5

Over
5

34
60
75
87
99
110
120
130
140
152
170
185
201
215
289

36
65
80
94
106
118
129
140
150
163
182
199
215
231
310

38
68
84
98
111
123
135
146
156
170
190
207
225
241
323

39
70
86
101
114
127
139
150
161
175
195
213
231
248
332

40
71
88
103
117
130
142
153
165
179
200
218
237
253
340

41
73
91
106
120
134
146
158
170
185
206
225
244
261
350

Page 7

Internal Revenue Service
Kansas City Service Center
P.O. Box 218499
Kansas City, MO 64121
Official Business
Penalty for Private Use, $300

IRS
Department of the Treasury
Internal Revenue Service
www.irs.gov

2006 Pub. 600

Do

Not Throw Away!

State and Local General Sales Taxes

Official Federal Tax Information

PRSRT STD

Postage and Fees Paid

Permit No. G-48

Internal Revenue Service

Cat. No. 46600Y

Publication 600

Publication 600 (2006)

Page 8

9:21 - 20-DEC-2006
Page 8 of 0 of Publication 600

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.