State Sales Tax Rates And Food & Drug Exemptions (As Of January 1, 2017)

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STATE SALES TAX RATES
AND FOOD & DRUG EXEMPTIONS
(As of January 1, 2017)
EXEMPTIONS
Tax Rate
Prescription
Nonprescription
STATE
(percentage)
Food (1)
Drugs
Drugs
ALABAMA
4
*
ALASKA
none
--
--
--
ARIZONA
5.6
*
*
ARKANSAS
6.5
1.5% (4)
*
CALIFORNIA (3)
7.25
*
*
COLORADO
2.9
*
*
CONNECTICUT
6.35
*
*
*
DELAWARE
none
--
--
--
FLORIDA
6
*
*
*
GEORGIA
4
* (4)
*
HAWAII
4
*
IDAHO
6
*
ILLINOIS
6.25
1%
1%
1%
INDIANA
7
*
*
IOWA
6
*
*
KANSAS
6.5
*
KENTUCKY
6
*
*
LOUISIANA (6)
5
* (4)
*
MAINE
5.5
*
*
MARYLAND
6
*
*
*
MASSACHUSETTS
6.25
*
*
MICHIGAN
6
*
*
MINNESOTA
6.875
*
*
*
MISSISSIPPI
7
*
MISSOURI
4.225
1.225%
*
MONTANA
none
--
--
--
NEBRASKA
5.5
*
*
NEVADA
6.85
*
*
NEW HAMPSHIRE
none
--
--
--
NEW JERSEY (6)
6.875
*
*
*
NEW MEXICO
5.125
*
*
NEW YORK
4
*
*
*
NORTH CAROLINA
4.75
* (4)
*
NORTH DAKOTA
5
*
*
OHIO
5.75
*
*
OKLAHOMA
4.5
*
OREGON
none
--
--
--
PENNSYLVANIA
6
*
*
*
RHODE ISLAND
7
*
*
SOUTH CAROLINA
6
*
*
SOUTH DAKOTA
4.5
*
TENNESSEE
7
5% (4)
*
TEXAS
6.25
*
*
*
UTAH
5.95 (5)
3.0% (5)
*
VERMONT
6
*
*
*
VIRGINIA
5.3 (2)
2.5% (2)
*
*
WASHINGTON
6.5
*
*
WEST VIRGINIA
6
*
*
WISCONSIN
5
*
*
WYOMING
4
*
*
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, and SD.
(2) Includes statewide 1.0% tax levied by local governments 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 subject to local taxes.
(5) Includes a statewide 1.25% tax levied by local governments in Utah.
(6) New Jersey rate scheduled to decrease to 6.625%, 1/1/18; Louisiana will decrease to 4%, 7/1/18.
FEDERATION OF TAX ADMINISTRATORS -- JANUARY 2017

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