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State Sales Tax Rates

January 1, 2002

--------------------Exemptions--------------------

State

Tax Rates

Food

Prescription
Drugs
Non-prescription
Drugs
ALABAMA 4 *
ALASKA none
ARIZONA 5.6 * *
ARKANSAS 5.125 *
CALIFORNIA (3) 7.25 (2) * *
COLORADO 2.9 * *
CONNECTICUT 6 * * *
DELAWARE none
FLORIDA 6 * * *
GEORGIA 4 * *
HAWAII 4 *
IDAHO 5 *
ILLINOIS (2) 6.25 1% 1% 1%
INDIANA 5 * *
IOWA 5 * *
KANSAS 4.9 *
KENTUCKY 6 * *
LOUISIANA 4 (4) *
MAINE 5 * *
MARYLAND 5 * * *
MASSACHUSETTS 5 * *
MICHIGAN 6 * *
MINNESOTA 6.5 * * *
MISSISSIPPI 7 *
MISSOURI 4.225 1.225 *
MONTANA none
NEBRASKA 5 * *
NEVADA 6.5 * *
NEW HAMPSHIRE none
NEW JERSEY 6 * * *
NEW MEXICO 5 *
NEW YORK 4 * * *
NORTH CAROLINA 4.5 * (4) *
NORTH DAKOTA 5 * *
OHIO 5 * *
OKLAHOMA 4.5 *
OREGON none
PENNSYLVANIA 6 * * *
RHODE ISLAND 7 * * *
SOUTH CAROLINA 5 *
SOUTH DAKOTA 4 *
TENNESSEE 6 *
TEXAS 6.25 * * *
UTAH 4.75 *
VERMONT 5 * * *
VIRGINIA 4.5 (2) 4.0% (5) * *
WASHINGTON 6.5 * *
WEST VIRGINIA 6 *
WISCONSIN 5 * *
WYOMING (3) 4 *
D. OF COLUMBIA 5.75 * * *

Source: Compiled by FTA from various sources.
(1) Some state tax food, but allow an (income) tax credit to compensate poor households. They are: ID, KS, SD, and WY.
(2) 1Includes statewide local tax of 1.25% in California and 1.0% 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 are subject to local sales taxes. In LA, food sales scheduled to be exempt on 7/1/02.
(5) tax rate on food is scheduled to decrease to 3% on 4/1/02. Statewide local tax is included.


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