State Sales Tax Rates

January 1, 2004


--------------------Exemptions--------------------

 

State

 

Tax Rates

 

Food

Prescription
Drugs

Non-prescription
Drugs

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