State Taxes
Dane a účtovníctvo10 januára, 2023

State by state sales and use tax rates

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
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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