Instructions For Schedule A (Form 1040) - Itemized Deductions - 2017 Page 18
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18Which Optional Local Sales Tax Table Should I Use?
IF you live in the state of…
AND you live in…
THEN use Local Table…
Alaska
Any locality that imposes a local sales tax
C
Arizona
Glendale, Mesa, Peoria, Phoenix, or Tucson
A
Chandler, Gilbert, Scottsdale, Tempe, Yuma, or any other locality that imposes a local sales tax
B
Arkansas
Any locality that imposes a local sales tax
B
Colorado
Arvada, Boulder, Fort Collins, Greeley, Jefferson County, Longmont, Thornton, or Westminster
B
Adams County, Arapahoe County, Aurora, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Lakewood, Larimer
A
County, Pueblo City, Pueblo County, or any other locality that imposes a local sales tax
Georgia
Any locality that imposes a local sales tax
B
Arlington Heights, Aurora, Bloomington, Champaign, Chicago, Cicero, Decatur, Elgin, Evanston, Joliet, Palatine, Peoria, Schaumburg, Skokie,
Illinois
A
Springfield, or any other locality that imposes a local sales tax
Ascension Parish, Bossier Parish, Caddo Parish, Iberia Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides
Louisiana
C
Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa Parish, or Terrebonne Parish
Calcasieu Parish, East Baton Rouge Parish, Jefferson Parish, Lafayette Parish, or any other locality that imposes a local sales tax
B
Mississippi
City of Jackson only
A
City of Tupelo only
B
Missouri
Any locality that imposes a local sales tax
B
Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Dutchess, Erie, Essex, Franklin, Fulton, Genesee,
Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans,
Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk,
New York
B
Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates
Cities: Olean, Salamanca, Auburn, Gloversville, Johnstown, Oneida (Madison County), Rome, Utica, Oswego, Saratoga Springs, Ithaca, Glens
Falls, Mount Vernon, New Rochelle, White Plains, or Yonkers
Counties: Chautauqua, Chenango, Columbia, Delaware, Greene, Hamilton, Tioga, or Wayne
A
Cities: New York or Norwich (Chenango County)
Any other locality that imposes a local sales tax
D*
North Carolina
Any locality that imposes a local sales tax
A
Aiken County, Andersonn County, Georgetown County, Greenwood County, Horry County, Lexington County, Newberry County, Orangeburg
South Carolina
A
County, or York County
Allendale County, Bamberg County, Barnwell County, Charleston County, Cherokee County, Chester County, Chesterfield County, Colleton
County, Darlington County, Dillon County, Florence County, Hampton County, Jasper County, Kershaw County, Lancaster County, Lee
B
County, Marion County, Marlboro County, McCormick County, Sumter County, Union County, Williamsburg County, or any other locality
that imposes a local sales tax
Tennessee
Any locality that imposes a local sales tax
B
Utah
Any locality that imposes a local sales tax
A
Virginia
Any locality that imposes a local sales tax
B
* Note: Local Table D is just 25% of the NY State table.
2017 Optional Local Sales Tax Tables
Income
Exemptions
Exemptions
Exemptions
Exemptions
Over
Over
Over
Over
But less
1
2
3
4
5
5
1
2
3
4
5
5
1
2
3
4
5
5
1
2
3
4
5
5
At least...
than...
Local Table A
Local Table B
Local Table C
Local Table D
$0 $20,000
45
49
51
53
55
57
58
67
72
76
80
85
69
79
85
90
95
100
43
45
47
48
48
50
20,000
30,000
69
75
78
81
84
87
86
98
106
112
117
124
101
116
125
133
139
148
68
71
74
75
77
78
30,000
40,000
81
88
93
96
99
103
100
114
123
130
136
144
118
135
146
155
162
172
81
86
88
90
92
94
40,000
50,000
92
100
105
109
112
116
112
128
138
146
153
162
132
151
164
173
181
192
93
98
101
103
105
108
50,000
60,000
101
110
116
120
124
128
123
140
151
160
167
177
145
165
179
190
198
211
104
109
113
115
117
120
60,000
70,000
110
120
126
130
134
139
132
151
163
172
180
191
156
178
193
205
214
227
113
119
123
126
128
131
70,000
80,000
118
128
135
140
144
149
141
161
174
184
192
203
167
190
206
218
228
242
122
129
133
136
138
141
80,000
90,000
126
136
143
149
153
159
149
170
184
194
203
215
176
201
218
231
241
256
131
138
142
145
148
151
90,000 100,000
133
144
151
157
161
168
157
179
193
204
213
226
185
212
229
242
254
269
139
146
151
154
157
160
100,000 120,000
142
154
162
168
173
179
167
190
206
217
227
240
197
225
244
258
270
286
149
157
162
166
169
173
120,000 140,000
154
168
176
182
188
195
181
205
222
234
245
259
213
243
263
278
291
309
163
172
177
181
185
189
140,000 160,000
166
180
189
196
201
209
193
219
237
250
261
277
228
260
281
297
311
329
177
186
192
196
200
204
160,000 180,000
176
191
201
208
214
222
204
232
250
265
276
292
241
275
297
314
329
348
189
199
205
210
213
218
180,000 200,000
186
202
212
220
226
235
215
244
263
278
290
307
253
289
312
331
345
366
200
211
218
223
226
232
200,000 225,000
197
213
224
232
239
248
226
256
277
292
305
323
266
304
328
347
363
385
213
224
231
236
240
246
225,000 250,000
208
225
237
245
252
262
237
270
291
307
321
340
280
319
345
365
382
405
226
238
245
251
255
261
250,000 275,000
218
237
249
258
265
275
248
282
304
322
336
355
293
334
361
382
399
423
238
251
259
264
269
275
275,000 300,000
228
248
260
269
277
287
259
294
317
335
350
370
306
348
377
398
416
441
250
263
272
278
283
289
300,000 or more
288
312
328
340
349
362
321
364
392
414
432
457
379
431
466
493
515
545
322
339
349
357
364
372
A-18
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