Which Optional Local Sales Tax Table Should I Use?
IF you live in
THEN use
the state of...
AND you live in...
Local Table...
Alaska
Any locality
C
Arizona
Mesa or Tucson
A
Chandler, Gilbert, Glendale, Peoria, Phoenix, Scottsdale, Tempe, Yuma, or any other locality
B
Arkansas
Any locality
B
California
Los Angeles County
A
Colorado
Adams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver
A
County, El Paso County, Jefferson County, Larimer County, Pueblo County, or any other locality
Arvada, Aurora, City of Boulder, Fort Collins, Greeley, Lakewood, Longmont, City of Pueblo, or Westminster
B
Thornton
C
Georgia
Any locality
B
Illinois
Any locality
A
Louisiana
One of the following parishes: Ascension, Bossier, Caddo, Calcasieu, East Baton Rouge, Iberia, Jefferson,
C
Lafayette, Lafourche, Livingston, Orleans, Ouachita, Rapides, St. Bernard, St. Landry, St. Tammany,
Tangipahoa, or Terrebonne
Any other locality
B
Missouri
Any locality
B
New York
Chautauqua County, Chenango County, Columbia County, Delaware County, Greene County, Hamilton
A
County, Madison County, Tioga County, Wayne County, New York City, or Norwich City
One of the following counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton,
B
Cortland, Dutchess, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Monroe,
Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam,
Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben,
Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates
Or the City of Oneida
Any other locality
D
North Carolina
Any locality
A
South Carolina
Cherokee County, Chesterfield County, Darlington County, Dillon County, Horry County, Jasper County,
A
Lee County, Lexington County, or Myrtle Beach
Charleston County or any other locality
B
Tennessee
Any locality
B
Utah
Any locality
A
Virginia
Any locality
B
2011 Optional Local Sales Tax Tables for Certain Local Jurisdictions
(Based on a local sales tax rate of 1 percent)*
Income
Local Table A
Local Table B
Local Table C
Local Table D
But
Exemptions
Exemptions
Exemptions
Exemptions
At
less
Over
Over
Over
Over
least
than
1
2
3
4
5
5
1
2
3
4
5
5
1
2
3
4
5
5
1
2
3
4
5
5
$0
$20,000
41
46
49
51
53
55
50
58
63
67
71
75
60
69
75
80
84
89
39
42
44
45
46
48
20,000
30,000
64
71
76
79
82
86
76
88
96
102
107
114
92
106
115
122
128
136
72
74
64
69
76
79
30,000
40,000
75
84
89
93
96
101
89
103
112
119
125
133
108
124
135
143
150
159
86
89
77
83
91
95
40,000
50,000
85
94
100
105
109
114
100
116
126
134
140
149
121
139
151
161
168
179
99
102
88
95
105
108
50,000
60,000
94
104
110
115
119
125
110
127
138
147
154
164
133
153
166
176
184
196
98
106
110
114
117
121
60,000
70,000
101
112
119
125
129
135
119
137
149
158
166
176
144
165
179
190
199
211
107
116
121
125
128
132
70,000
80,000
109
120
128
134
138
145
127
146
159
169
177
188
154
177
192
203
213
226
116
125
131
135
138
143
80,000
90,000
115
128
136
142
147
154
135
155
168
179
187
199
163
187
203
215
225
239
124
134
140
144
148
153
90,000
100,000
122
135
143
150
155
162
142
163
177
188
197
210
172
197
214
227
237
252
132
142
148
153
157
162
100,000
120,000
130
144
153
160
165
173
151
174
189
200
210
223
183
210
228
241
253
268
142
153
160
165
169
175
120,000
140,000
141
156
166
174
180
188
164
188
204
217
227
241
199
228
247
262
274
291
156
168
175
181
186
192
140,000
160,000
151
167
178
186
192
201
175
200
218
231
242
257
212
243
263
279
292
310
168
181
189
195
200
207
160,000
180,000
161
178
189
197
204
214
185
213
231
245
257
273
225
258
280
296
310
329
180
194
203
209
215
222
180,000
200,000
170
188
199
208
215
225
195
224
243
258
270
287
237
272
294
312
326
346
191
206
215
222
228
235
200,000 or more
213 235 249 260 269 282 242 278 301 319 334 355
295 338 366 387 405 430 247 265 277 286 293 303
*If your local rate is different from 1 percent, the local portion of your deduction for sales tax will be proportionally larger or smaller. See the
instructions for line 3 of the State and Local General Sales Tax Deduction Worksheet.
A-13
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