神马文学网美国各州State Sales Tax Rates
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January 1, 2008
--------------------Exemptions--------------------
State
Tax Rates
Food
Prescription
Drugs
Non-prescription
Drugs
ALABAMA
4
*
ALASKA
none
ARIZONA
5.6
*
*
ARKANSAS
6
3% (4)
*
CALIFORNIA (3)
7.25 (2)
*
*
COLORADO
2.9
*
*
CONNECTICUT
6
*
*
*
DELAWARE
none
FLORIDA
6
*
*
*
GEORGIA
4
* (4)
*
HAWAII
4
*
IDAHO
6
*
ILLINOIS
6.25
1%
1%
1%
INDIANA
6
*
*
IOWA
5
*
*
KANSAS
5.3
*
KENTUCKY
6
*
*
LOUISIANA
4
* (4)
*
MAINE
5
*
*
MARYLAND (5)
6
*
*
*
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
7
*
*
*
NEW MEXICO
5
*
*
NEW YORK
4
*
*
*
NORTH CAROLINA (6)
4.25
* (4)
*
NORTH DAKOTA
5
*
*
OHIO
5.5
*
*
OKLAHOMA
4.5
*
OREGON
none
PENNSYLVANIA
6
*
*
*
RHODE ISLAND
7
*
*
*
SOUTH CAROLINA
6
*
*
SOUTH DAKOTA
4
*
TENNESSEE
7
5.5%
*
TEXAS
6.25
*
*
*
UTAH
4.65
1.75% (4)
*
VERMONT
6
*
*
*
VIRGINIA
5 (2)
2.5% (2)
*
*
WASHINGTON
6.5
*
*
WEST VIRGINIA
6
4% (8)
*
WISCONSIN
5
*
*
WYOMING
4
* (7)
*
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 a rebate or income tax credit to compensate poor households. They are:HI, ID, KS, OK, SD, and WY.
(2) Includes statewide local tax of 1.0% 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) Sales tax rate increased from 5% to 6% on 1/3/2008.
(6) Sales tax rate is scheduled to increase to 4.5% on 10/1/2008.
(7) Food sales exempt through 6/30/2008.
(8) Tax rate on food is scheduled to fall to 3% on 7/1/08. Food subject to local tax.