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State and local tax rates
By Kay
Bell • Bankrate.com
To help you figure your possible use tax bill,
this table provides state and local sales tax rates. Tax-free states
are indicated in bold.
Not all cities or counties, even those that
collect local sales taxes, impose use taxes. Conversely, even in
no-sales-tax states, some localities levy use taxes.
And some local jurisdictions collect sales and
use taxes only on certain purchase amounts or in specific situations.
Check with your local taxing authority for details.
|
STATE
|
STATE
SALES TAX
|
STATE
USE TAX
|
STATE
TAX RATE
|
RANGE OF
LOCAL RATES
|
| ALABAMA |
Y
|
Y
|
4 percent
|
0 - 8 percent
|
| ALASKA |
N
|
N
|
0 percent
|
0 - 7 percent
|
| ARIZONA |
Y
|
Y
|
5.6 percent
|
0 - 4.5 percent
|
| ARKANSAS |
Y
|
Y
|
6
percent
|
0 - 5.5 percent
|
| CALIFORNIA |
Y
|
Y
|
6.25
percent
|
1.25 - 2.5 percent
|
| COLORADO |
Y
|
Y
|
2.9 percent
|
0 - 7 percent
|
| CONNECTICUT |
Y
|
Y
|
6 percent
|
0 percent
|
| DELAWARE |
N
|
N
|
0 percent
|
0 percent
|
| DISTRICT
OF COLUMBIA |
Y
|
Y
|
5.75 percent
|
0 percent
|
| FLORIDA |
Y
|
Y
|
6 percent
|
0 - 1.5 percent
|
| GEORGIA |
Y
|
Y
|
4 percent
|
1 - 3 percent
|
| HAWAII |
Y
|
Y
|
4 percent
|
0 percent
|
| IDAHO |
Y
|
Y
|
6 percent
|
0 - 3 percent
|
| ILLINOIS |
Y
|
Y
|
6.25 percent
|
0 - 3 percent
|
| INDIANA |
Y
|
Y
|
6 percent
|
0 percent
|
| IOWA |
Y
|
Y
|
5 percent
|
0 - 2 percent
|
| KANSAS |
Y
|
Y
|
5.3 percent
|
0 - 3 percent
|
| KENTUCKY |
Y
|
Y
|
6 percent
|
0 percent
|
| LOUISIANA |
Y
|
Y
|
4 percent
|
0 - 6.75 percent
|
| MAINE |
Y
|
Y
|
5 percent
|
0 percent
|
| MARYLAND |
Y
|
Y
|
5 percent
|
0 percent
|
| MASSACHUSETTS |
Y
|
Y
|
5 percent
|
0 percent
|
| MICHIGAN |
Y
|
Y
|
6 percent
|
0 percent
|
| MINNESOTA |
Y
|
Y
|
6.5 percent
|
0 - 1 percent
|
| MISSISSIPPI |
Y
|
Y
|
7 percent
|
0 - 0.25 percent
|
| MISSOURI |
Y
|
Y
|
4.225 percent
|
0.5 - 4.125 percent
|
| MONTANA |
N
|
N
|
0 percent
|
0 percent
|
| NEBRASKA |
Y
|
Y
|
5.5 percent
|
0 - 1.5 percent
|
| NEVADA |
Y
|
Y
|
6.5 percent
|
0 - 1 percent
|
| NEW
HAMPSHIRE |
N
|
N
|
0 percent
|
0 percent
|
| NEW JERSEY |
Y
|
Y
|
6 percent
|
0 percent
|
| NEW MEXICO |
Y
|
Y
|
5 percent
|
0.125 - 2.25 percent
|
| NEW YORK |
Y
|
Y
|
4.25 percent
|
0 - 4.5 percent
|
| NORTH
CAROLINA |
Y
|
Y
|
4.5 percent
|
2 - 3 percent
|
| NORTH
DAKOTA |
Y
|
Y
|
5 percent
|
0 - 2.5 percent
|
| OHIO |
Y
|
Y
|
6 percent
|
0.25 - 2 percent
|
| OKLAHOMA |
Y
|
Y
|
4.5 percent
|
0 - 6 percent
|
| OREGON |
N
|
N
|
0 percent
|
0 percent
|
| PENNSYLVANIA |
Y
|
Y
|
6 percent
|
0 - 1 percent
|
| RHODE
ISLAND |
Y
|
Y
|
7 percent
|
0 percent
|
| SOUTH
CAROLINA |
Y
|
Y
|
5 percent
|
0 - 2 percent
|
| SOUTH
DAKOTA |
Y
|
Y
|
4 percent
|
0 - 2 percent
|
| TENNESSEE |
Y
|
Y
|
7 percent
|
1.5 - 2.75 percent
|
| TEXAS |
Y
|
Y
|
6.25 percent
|
0 - 2 percent
|
| UTAH |
Y
|
Y
|
4.75 percent
|
1 - 3.25 percent
|
| VERMONT |
Y
|
Y
|
6 percent
|
0 - 1 percent
|
| VIRGINIA |
Y
|
Y
|
3.5 percent
|
1 percent
|
| WASHINGTON |
Y
|
Y
|
6.5 percent
|
0.5 -2.4 percent
|
| WEST
VIRGINIA |
Y
|
Y
|
6 percent
|
0 percent
|
| WISCONSIN |
Y
|
Y
|
5 percent
|
0 - 1 percent
|
| WYOMING |
Y
|
Y
|
4 percent
|
0 - 2 percent
|
|
|
-- Updated: July 22, 2004
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