Sales Tax List.
988fer...@gw.wmich.edu
Could anyone send me the list of sales tax rates of states.
Robert Gallagher
(Please see notes at bottom)
Local
State State tax rate Taxes? Comments
----- -------------- ------ ----------------------------------
Alabama 4.0% Yes Many counties and cities impose a
sales and use tax. Highest rate
is 9%.
Alaska 0.0% Yes Only counties and cities impose a
sales and use tax. Highest rate
is 7%.
Arizona 5.0% Yes Many counties and cities impose a
sales and use tax. Highest rate
is 8.5%.
Arkansas 4.5% Yes Many counties and cities impose a
sales and use tax. Highest rate
is 7.5%.
California 7.25% Yes Many counties impose district
taxes. Highest rate is 8.5%.
Colorado 3.0% Yes Many counties and cities impose
a sales and use tax. Highest
rate is 8%.
Connecticut 6.0% No
Delaware 0.0% No
D.C. 6.0% No
Florida 6.0% Yes Many counties impose a sales and
use tax. Highest rate is 7%.
Georgia 4.0% Yes Most counties impose a sales and
use tax. Highest rate is 6%.
Hawaii 4.0% No
Idaho 5.0% Yes Local tax in Ketchum & Sun Valley
only.
Illinois 6.25% Yes Several counties and many cities
impose a sales and use tax.
Highest rate is 8.75%.
Indiana 5.0% No
Iowa 5.0% Yes Nine counties and many cities
impose a sales and use tax.
Highest rate is 6%.
Kansas 4.9% Yes Many counties and cities impose
a sales and use tax. Highest
rate is 6.9%.
Kentucky 6.0% No
Louisiana 4.0% Yes Most parishes and many cities
impose a sales and use tax.
Highest rate is 10% at New
Orleans International Airport!
Maine 6.0% No
Maryland 5.0% No
Massachusetts 5.0% No
Michigan 4.0% No
Minnesota 6.0% Yes All counties plus five cities
impose a tax. Highest rate is 7.5%.
Mississippi 7.0% Yes Only the City of Tupelo imposes a
tax (rate is .25%).
Missouri 4.225% Yes State use tax rate is 5.725%. All
counties and many cities impose a tax.
Highest rate is 7.225%.
Montana 0.0% No
Nebraska 5.0% Yes About 50 cities impose a sales and
use tax. Highest rate is 6.5%.
Nevada 4.25% Yes All counties impose a sales and
use tax. Highest rate is 7%.
New Hampshire 0.0% No
New Jersey 6.0% No
New Mexico 5.0% Yes All counties and many cities
a sales and use tax. Highest
rate is 6.875%.
New York 4.0% Yes Many counties and cities impose
a sales and use tax. Highest
rate is 8.50%
North Carolina 4.0% Yes All counties impose a 2% sales
and use tax. Rate everywhere is
6%.
North Dakota 5.0% Yes Fifteen cities impose a sales and
use tax. Highest rate is 6%.
Ohio 5.0% Yes Most counties impose a sales and
use tax. Highest rate is 7%.
Oklahoma 4.5% Yes Many counties and cities impose
a sales and use tax. Highest
rate is 9%.
Oregon 0.0% No
Pennsylvania 6.0% Yes Philadelphia imposes a 1% tax.
Rhode Island 7.0% No
South Carolina 5.0% Yes Many counties impose a 1% tax.
South Dakota 4.0% Yes Many cities impose a sales and
use tax. Highest rate is 6%.
Tennessee 6.0% Yes All counties and a few cities
impose a sales and use tax.
Highest rate is 8.75%.
Texas 6.25% Yes Many counties and cities impose
a sales and use tax. Highest
rate is 8.25%.
Utah 5.0% Yes All counties and many cities
impose a sales and use tax.
Highest rate is 7.25%.
Vermont 5.0% No
Virginia 3.5% Yes All counties impose a 1% sales
and use tax. Approx. 40 cities
impose a 1% tax which overrides
the county tax. The tax rate
is 4.5% in all locations.
Washington 6.5% Yes All counties and many cities
impose a sales and use tax.
City taxes override county
taxes. Highest rate is 8.2%.
West Virginia 6.0% No
Wisconsin 5.0% Yes Approx. 1/3 of the counties impose
a .5% sales and use tax. Highest
rate is 5.5%.
Wyoming 3.0% Yes Most counties impose a sales and
use tax. Highest rate is 5%.
Notes:
(1) Tax rates are current as of 11-01-92. Every effort was made to
provide accurate informtion, <standard disclaimer on> but neither
HP or myself guarantee any information in this posting.
(2) "Highest rates" were derived from a quick scanning of tax rate
directories.
(3) Remember, there are many variables to consider when discussing
how sales and use tax applies:
a. In some states, the local tax rate charged is that
rate in effect where the property is delivered. In
other states, the local tax rate charged is that
rate in effect where the seller is located (regardless
of where in the state the property is delivered).
b. In some states with city and county local taxes, the
city tax will override the county tax (completely or
partially).
c. Some cities and counties will impose a sales and use
tax at different rates (sales tax rate is always higher).
d. Some cities and counties will impose a sales tax, but
not a use tax.
e. Some cities and counties have a limit on how much tax
will apply to a transaction (e.g., maximum tax on a single
article is $50.00).
g. And of course, each state differs on what is subject to
tax. Some states have a special tax rate for certain
types of transactions.
Bob Gallagher
Senior Tax Analyst
Hewlett-Packard Company
Corporate Tax Department
Sales & Use Tax Section
(415) 857-7311 voice
(415) 857-3962 FAX
rob...@hpcc01.hp.com