State Taxes
Tax & AccountingJanuary 10, 2023

State by state sales and use tax rates

By:Carol Kokinis-Graves, JD

Rate listed below is the general state rate. Most states authorize additional local sales and use taxes, which are not included. 

STATE COMMENT CITATION
Alabama
2023 RATES: 4%
Ala. Code §40-23-26
Arizona
2023 RATES: 5.6%


Ariz. Rev. Stat. §42-5010
Arkansas
2023 RATES: 6.5%
 Food rate is .125%.

We recommend you reference cited authority for more information.

 Ark. Code. Ann. §26-52-302
California
2023 RATES: 7.25%		 The 7.25% current total statewide base includes 1% that goes to city and county (local) funds and operations.

We recommend you reference cited authority for more information.

 Cal. Rev. & Tax Code §6051, Cal. Rev. & Tax Code §6051.2, Cal. Const. art. XIII, §35, Cal. Const. art. XIII, §36, Cal. Rev. & Tax Code §6051.3, Cal. Rev. & Tax Code §6201, Cal. Rev. & Tax Code §6051.7, Cal. Rev. & Tax Code §6201.7, Cal. Gov. Code §99040
Colorado
2023 RATES: 2.9%
 An additional state sales tax rate applies to sales of marijuana and marijuana products.

We recommend you reference cited authority for more information.

 Colo. Rev. Stat. §39-26-105 
Connecticut
2023 RATES: 6.35%

7.75% on motor vehicles that cost more than $50,000 (with certain exceptions), jewelry that costs more than $5,000, and certain clothing, footwear, and other items that cost more than $1,000.

We recommend you reference cited authority for more information.

 Conn. Gen. Stat. §12-408,Conn. Gen. Stat. §12-41
District of Columbia
2023 RATES: 6%
D.C. Code Ann. §47-2002
Florida
2023 RATES: 6%
Fla. Stat. ch. 212.05,
Georgia
2023 RATES: 4%
 Sales of motor fuel for highway use exempt from 4% state sales and use tax rate. We recommend you reference cited authority for more information. Ga. Code. Ann. §48-8-30, Ga.Code. Ann. §48-8-3.1
Hawaii
2023 RATES: 4%

0.5% rate for wholesalers/manufacturers

We recommend you reference cited authority for more information.

 Haw. Rev. Stat. §237-13
Idaho
2023 RATES: 6%
Idaho Code §63-3619
Illinois
2023 RATES: 6.25%

Grocery food, drugs, medical appliances, and modifications to make a motor vehicle usable by a disabled person are taxed at 1%.

We recommend you reference cited authority for more information.

 35 ILCS 105/3-10 
Indiana
2023 RATES: 7%
Ind. Code §6-2.5-2-2
Iowa
2023 RATES: 6%
Iowa Code §423.2
Kansas
2023 RATES: 6.5%

The rate on food and food ingredients is 4%. We recommend you reference cited authority for more information.

We recommend you reference cited authority for more information.

 Kan. Stat. Ann. §79-3603,Kan. Stat. Ann. §79-3703
Kentucky
2023 RATES: 6%
Ky. Rev. Stat. Ann. §139.200,Ky. Rev. Stat. Ann. §139.310
Louisiana
2023 RATES: 4.45%
La. Rev. Stat. Ann. §47:302,La. Rev. Stat. Ann. §47:331,La. Rev. Stat. Ann. §51:1286,La. Rev. Stat. Ann. §47:321
Maine
2023 RATES: 5.5%
 We recommend you reference cited authority for more information.
 Me. Rev. Stat.Ann. tit.36,§1811
Maryland
2023 RATES: 6%
Md. Code Ann. §11-104(a)
Massachusetts
2023 RATES: 6.25%
Mass. Gen. Laws ch. 64H,§2
Michigan
2023 RATES: 6%
Mich. Comp. Laws §205.52(1)
Minnesota
2023 RATES: 6.875%
Minn. Stat. §297A.62(1) and (1a), Minn Const Art. XI,§15
Mississippi
2023 RATES: 7%
Miss. Code. Ann. §27-65-17
Missouri
2023 RATES: 4.225%

Total rate of 4.225% consists of general sales/use tax of 4%, additional sales tax of 0.10% for soil/water conservation and state parks, and additional sales tax of 0.125% for wildlife conservation. Grocery food taxed at reduced rate of 1.225%.

We recommend you reference cited authority for more information.

 Mo. Rev. Stat. §144.020, Mo. Const. art. IV, §43(a)
Nebraska
2023 RATES: 6.85%

Adjusted biennially.

We recommend you reference cited authority for more information.

 Neb. Rev. Stat. §77-2701.02
Nevada
2023 RATES: 6.85%


Nev. Rev. Stat. §372.105,Nev. Rev. Stat. §374.110, Nev. Rev. Stat. §377.040
New Jersey
2023 RATES: 6.625%

N.J. Stat. Ann. §54:32B-3
New Mexico
2023 RATES: 5.125%

Compensating tax rate on services is 5%. Rate on services increases to 5.125% on July 1, 2021.

We recommend you reference cited authority for more information.

 N.M. Stat. Ann. §7-9-4

 
New York
2023 RATES: 4%
N.Y. Tax Law, §1110
North Carolina
2023 RATES: 4.75%

N.C. Gen. Stat. §105-164.4
North Dakota
2023 RATES: 5%
N.D. Cent. Code §57-39.2-02.1
Ohio
2023 RATES: 5.75%
Ohio Rev. Code Ann. §5739.02
Oklahoma
2023 RATES: 4.5%
Okla. Stat. tit. 68, §1354, Okla. Stat. tit. 68, §1402
Pennsylvania
2023 RATES: 6%
72 P.S. §7202

 
Rhode Island
2023 RATES: 7%
R.I. Gen. Laws §44-18-18
South Carolina
2023 RATES: 6%
S.C. Code Ann. §12-36-910, S.C. Code Ann. §12-36-1110
South Dakota
2023 RATES: 4.5%
S.D. Codified Laws §10-45-2
Tennessee
2023 RATES: 7%

The rate on food is 5%.

Additional tax of 2.75% imposed on any single item sold in excess of $1,600 but not more than $3,200.

We recommend you reference cited authority for more information.

 Tenn. Code. Ann. §67-6-202
Texas
2023 RATES: 6.25%
Tex. Tax Code Ann. §151.051
Utah
2023 RATES: 4.85%

Food and food ingredients are taxed at reduced rate of 1.75%.

We recommend you reference cited authority for more information.

 Utah Code Ann. §59-12-103(2)
Vermont
2023 RATES: 6%
Vt. Stat. Ann. tit. 32, §9771
Virginia
2023 RATES: 4.3%

Additional 1% local rate imposed in all localities. Several areas have an additional regional or local tax.

We recommend you reference cited authority for more information.  

 Va. Code. Ann. §58.1-603
Washington
2023 RATES: 6.5%
Wash. Rev. Code §82.08.020
West Virginia
2023 RATES: 6%

Reduced rates apply to long-term vehicle lease payments, and to sales and uses of motor vehicles, gasoline, and certain fuels.

We recommend you reference cited authority for more information.

 W. Va. Code §11-15-3(b)W. Va. Code §11-15A-2
Wisconsin
2023 RATES: 5%
Wis. Stat. §77.52(1)
Wyoming
2023 RATES: 4%
Wyo. Stat. Ann. §39-15-104
Source: Wolters Kluwer CCH® AnswerConnect, 2022
Permission for use granted.
Carol Kokins-Graves
Carol Kokinis-Graves, JD
Senior Content Management Analyst

Carol Kokinis-Graves, an attorney, is a senior content management analyst in the Indirect Tax Group at Wolters Kluwer Tax & Accounting. She has spent more than 23 years analyzing and reporting state and local sales and use tax legislation, court cases, department of revenue rulings, and regulations. Carol is a speaker on state and local tax issues and has been quoted in top media publications, including Forbes, NBC News, The Los Angeles Times, and USA Today.

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