January 1, 2004
--------------------Exemptions-------------------- |
||||
---|---|---|---|---|
State |
Tax Rates |
Food |
Prescription |
Non-prescription |
ALABAMA |
4 |
|
* |
|
ALASKA |
none |
|
|
|
ARIZONA |
5.6 |
* |
* |
|
ARKANSAS |
5.125 |
|
* |
|
CALIFORNIA (3) |
7.25 (2) |
* |
* |
|
COLORADO |
2.9 |
* |
* |
|
CONNECTICUT |
6 |
* |
* |
* |
DELAWARE |
none |
|
|
|
FLORIDA |
6 |
* |
* |
* |
GEORGIA |
4 |
* (4) |
* |
|
HAWAII |
4 |
|
* |
|
IDAHO |
6 |
|
* |
|
ILLINOIS (2) |
6.25 |
1% |
1% |
1% |
INDIANA |
6 |
* |
* |
|
IOWA |
5 |
* |
* |
|
KANSAS |
5.3 |
|
* |
|
KENTUCKY |
6 |
* |
* |
|
LOUISIANA |
4 |
* (4) |
* |
|
MAINE |
5 |
* |
* |
|
MARYLAND |
5 |
* |
* |
* |
MASSACHUSETTS |
5 |
* |
* |
|
MICHIGAN |
6 |
* |
* |
|
MINNESOTA |
6.5 |
* |
* |
* |
MISSISSIPPI |
7 |
|
* |
|
MISSOURI |
4.225 |
1.225 |
* |
|
MONTANA |
none |
|
|
|
NEBRASKA |
5.5 |
* |
* |
|
NEVADA |
6.5 |
* |
* |
|
NEW HAMPSHIRE |
none |
|
|
|
NEW JERSEY |
6 |
* |
* |
* |
NEW MEXICO |
5 |
|
* |
|
NEW YORK |
4.25 |
* |
* |
* |
NORTH CAROLINA |
4.5 |
* (4) |
* |
|
NORTH DAKOTA |
5 |
* |
* |
|
OHIO |
6 |
* |
* |
|
OKLAHOMA |
4.5 |
|
* |
|
OREGON |
none |
|
|
|
PENNSYLVANIA |
6 |
* |
* |
* |
RHODE ISLAND |
7 |
* |
* |
* |
SOUTH CAROLINA |
5 |
* |
|
|
SOUTH DAKOTA |
4 |
|
* |
|
TENNESSEE |
7 |
6% |
* |
|
TEXAS |
6.25 |
* |
* |
* |
UTAH |
4.75 |
|
* |
|
VERMONT |
6 |
* |
* |
* |
VIRGINIA |
4.5 (2) |
4.0% (5) |
* |
* |
WASHINGTON |
6.5 |
* |
* |
|
WEST VIRGINIA |
6 |
|
* |
|
WISCONSIN |
5 |
* |
* |
|
WYOMING (3) |
4 |
|
* |
|
|
|
|
|
|
DIST. OF COLUMBIA |
5.75 |
* |
* |
* |
* - 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 an (income) tax credit to compensate poor
households. They are:HI, ID, KS, SD, and WY.
(2) Includes statewide local tax of 1.25% in California and 1.0% 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 are subject to local sales taxes.
(5) tax rate on food is scheduled to decrease to 3.5% on 4/1/03. Statewide local
tax is included