Source: Wolters Kluwer CCH® AnswerConnect, 2022
Permission for use granted.
Permission for use granted.
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 |