8-Dec-14 Please see Excel or PDF file (above) for previous data. Comparison of State and Local Retail Sales Taxes, 2014

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Joshua Lamb
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1 8-Dec-14 Please see Excel or PDF file (above) for previous data Comparison of and Local Retail Sales es, 2014 Rate Range of Local Rates Alabama - Alaska -- - Arizona Arkansas - California [a] Colorado Connecticut Delaware District of Columbia Florida - Georgia - Hawaii [b] - Idaho - Illinois Indiana --- Iowa - Kansas Kentucky --- Louisiana - Maine --- Maryland --- Massachusetts --- Michigan --- Minnesota Mississippi - Missouri Montana [c] Nebraska - Nevada New Hampshire New Jersey [d] New Mexico [b] New York North Carolina North Dakota - Ohio Oklahoma Oregon Pennsylvania - Rhode Island --- South Carolina - South Dakota [b] - Tennessee - 0 Texas - Utah [a] Vermont - Virginia [a] Washington West Virginia - Wisconsin Wyoming - Note: Delaware has a rental tax of 11% [a] Three states levy mandatory, statewide, local add-on sales taxes at the state level: California (1%), Utah (%), Virginia (1%), that we include in their state sales tax. [b] The sales taxes in Hawaii, New Mexico and South Dakota have broad bases that include many services, so their rates are not strictly comparable to other states. [c] Due to data limitations, table does not include sales taxes in local resort areas in Montana. [d] Some counties in New Jersey are not subject to statewide sales tax rates and collect a local rate of 3.5%. Their average local score is represented as a negative. Foundation, as of July 1,

2 4-Dec-13 Please see Excel or PDF file (above) for previous data Comparison of and Local Retail Sales es, 2013 Rate Range of Local Rates Alabama - Alaska -- - Arizona Arkansas - California [a] Colorado Connecticut Delaware District of Columbia --- Florida - Georgia - Hawaii [b] - Idaho - Illinois Indiana --- Iowa - Kansas Kentucky --- Louisiana - Maine --- Maryland --- Massachusetts Michigan --- Minnesota Mississippi Missouri Montana [c] Nebraska - Nevada New Hampshire New Jersey [d] --- New Mexico [b] New York North Carolina North Dakota - Ohio Oklahoma Oregon Pennsylvania - Rhode Island --- South Carolina - South Dakota [b] - Tennessee Texas Utah [a] - Vermont - Virginia [a] Washington West Virginia - Wisconsin - Wyoming - Note: Delaware has a rental tax of 11% [a] Three states levy mandatory, statewide, local add-on sales taxes at the state level: California (1%), Utah (%), Virginia (1%), that we include in their state sales tax. [b] The sales taxes in Hawaii, New Mexico and South Dakota have broad bases that include many services, so their rates are not strictly comparable to other states. [c] Due to data limitations, table does not include sales taxes in local resort areas in Montana. [d] Some counties in New Jersey are not subject to statewide sales tax rates and collect a local rate of 3.5%. Their average local score is represented as a negative. Foundation, as of August 28,

3 28-Jan-13 Comparison of and Local Retail Sales es, 2012 Rate Range of Local Rates Alabama - Alaska Arizona Arkansas California [a] - Colorado Connecticut Delaware District of Columbia --- Florida - Georgia - Hawaii [b] - Idaho - Illinois Indiana --- Iowa - Kansas Kentucky --- Louisiana - Maine --- Maryland --- Massachusetts --- Michigan --- Minnesota Mississippi Missouri Montana [c] Nebraska - Nevada New Hampshire New Jersey [d] --- New Mexico [b] New York North Carolina North Dakota - Ohio Oklahoma Oregon Pennsylvania - Rhode Island --- South Carolina - South Dakota [b] - Tennessee Texas - Utah [a] Vermont - Virginia [a] --- Washington - West Virginia - Wisconsin - Wyoming - Note: Delaware has a rental tax of 11% [a] Three states levy mandatory, statewide, local add-on sales taxes at the state level: California (1%), Utah (%), Virginia (1%), that we include in their state sales tax. [b] The sales taxes in Hawaii, New Mexico and South Dakota have broad bases that include many services. [c] Due to data limitations, table does not include sales taxes in local resort areas in Montana. [d] Some counties in New Jersey are not subject to statewide sales tax rates and collect a local rate of 3.5%. Foundation, as of July 31,

4 3-Mar-10 Comparison of and Local Retail Sales es, 2010 Food Items Maximum Maximum able (T) Local /Local Exempt (E) Rate Rate Rate Alabama T 1 Alaska T --- Arizona E Arkansas T* 1 California E Colorado E Connecticut E --- District of Columbia E --- Florida E Georgia E [1] Hawaii T** Idaho T** 9.0 Illinois T* Indiana E --- Iowa E Kansas T** Kentucky E --- Louisiana E [1] Maine E --- Maryland E --- Massachusetts E --- Michigan E --- Minnesota E Mississippi T 0.25 Missouri T* Nebraska E Nevada E New Jersey E --- New Mexico E New York E 9.0 North Carolina E [1] North Dakota E Ohio E 7.75 Oklahoma T** Pennsylvania E Rhode Island E --- South Carolina E 9.0 South Dakota T** Tennessee T* Texas E 8.25 Utah T* Vermont E Virginia T* Washington E 9.5 West Virginia T* --- Wisconsin E Wyoming T** Note: Delaware, Montana, New Hampshire, and Oregon have no state or local sales tax. * Food taxed at lower rate. ** Rebate or income tax credit allowed to offset sales tax on food. [1] Food exempt from state tax, but subject to local taxes. Sources: Federation of Administrators, February Sales Institute, March 1,

5 4-Apr-08 Comparison of and Local Retail Sales es, 2008 Food Items Maximum Maximum able (T) Local /Local Exempt (E) Rate Rate Rate Alabama T 1 Alaska T --- Arizona E Arkansas T* 1 California E 8.75 Colorado E Connecticut E --- District of Columbia E Florida E Georgia E [2] Hawaii T** Idaho T** 9.0 Illinois T* Indiana E --- Iowa E Kansas T** Kentucky E --- Louisiana E [2] Maine E --- Maryland E --- Massachusetts E --- Michigan E --- Minnesota E Mississippi T 0.25 Missouri T* Nebraska E Nevada E 7.75 New Jersey E --- New Mexico E New York E 9.0 North Carolina E [2] 4.25 North Dakota E Ohio E 7.75 Oklahoma T** 1 Pennsylvania E Rhode Island E --- South Carolina T South Dakota T** Tennessee T* Texas E 8.25 Utah T* Vermont E Virginia T* Washington E 9.0 West Virginia T* --- Wisconsin E Wyoming E [3] Note: Delaware, Montana, New Hampshire, and Oregon have no state or local sales tax. * Food taxed at lower rate. ** Rebate or income tax credit allowed to offset sales tax on food. [1] Food purchased for consumption off-premises. [2] Food exempt from state tax, but subject to local taxes. [3] Food exempt from state tax through 6/30/08. A rebate or income tax credit is allowed to offset sales tax on food. Sources: Federation of Administrators, March Sales Institute, April 1,

6 14-Nov-07 Comparison of and Local Retail Sales es, 2007 Food Items Maximum Maximum able (T) Local /Local Exempt (E) Rate Rate Rate Alabama T 1 Alaska T --- Arizona E Arkansas T 1 California E 8.75 Colorado E Connecticut E --- District of Columbia E Florida E Georgia E [2] Hawaii T* Idaho T* 9.0 Illinois T** Indiana E --- Iowa E Kansas T* Kentucky E --- Louisiana E [2] Maine E --- Maryland E --- Massachusetts E --- Michigan E --- Minnesota E Mississippi T 0.25 Missouri T** Nebraska E Nevada E 7.75 New Jersey E --- New Mexico E New York E 9.0 North Carolina E [2] 4.25 North Dakota E Ohio E Oklahoma T* 1 Pennsylvania E Rhode Island E --- South Carolina T** South Dakota T* Tennessee T** Texas E 8.25 Utah T** Vermont E Virginia T** Washington E West Virginia T** --- Wisconsin E Wyoming E Note: Delaware, Montana, New Hampshire, and Oregon have no state or local sales tax. [1] Food purchased for consumption off-premises. [2] Food exempt from state tax, but subject to local taxes. * Rebate or income tax credit allowed to offset sales tax on food. ** Food taxed at lower rate. Sources: Federation of Administrators, January 1, Sales Institute, September 1,

7 -Local General Sales Rates, Select Cities, 2006 Combined County City City (County) -Local Rate (%) Rate (%) Rate (%) Rate (%) Birmingham (Jefferson) Huntsville (Madison) 3.5 Alabama Mobile (Mobile) 9.5 Montgomery (Montgomery) Tuscaloosa (Tuscaloosa) Alaska 1 Juneau (Juneau) No Phoenix (Maricopa) Arizona Tuscon (Pima) Yuma (Yuma) Fort Smith (Sebastian) Arkansas Little Rock (Pulaski) North Little Rock (Pulaski) 9.0 Bakersfield (Kern) Los Angeles (Los Angeles) 8.25 Sacramento (Sacramento) California San Diego (San Diego) 8.75 San Francisco (San 8.5 Francisco) 8.25 San Jose (Santa Clara) Aurora (Arapaho) Boulder (Boulder) Colorado Colorado Springs (El Paso) Denver (Denver) Fort Collins (Larimer) Connecticut No Local N/A N/A No Delaware No Local N/A N/A N/A District of Columbia N/A N/A N/A Jacksonville (Duval) Miami (Dade) Miami Beach (Dade) Florida Orlando (Orange) St. Petersburg (Pinellas) Tallahassee (Leon) Tampa (Hillsborough) Atlanta (Fulton) Georgia 3 Columbus (Muscogee) Savannah (Chatam) 4 Hawaii No Local N/A N/A Boise (Ada) Idaho Ketchum (Blaine) Sun Valley (Blaine) Chicago (Cook) Illinois Decatur (Macon) 1.75 Indiana No Local Davenport (Scott) Iowa Dubuque (Dubuque) Kansas City (Wyandotte) Kansas Topeka (Shawnee) Wichita (Sedgwick) Kentucky No Local N/A N/A Baton Rouge (East Baton 9.0 Rouge) Louisiana Monroe (Ouachita) 9.0 New Orleans (Orleans) Shreveport (Caddo) Maine No Local N/A N/A Maryland No Local N/A N/A Massachusetts No Local N/A N/A Michigan No Local N/A N/A Duluth (St. Louis) Minneapolis (Hennepin) Minnesota Rochester (Olmsted) St. Paul (Ramsey) Mississippi No Local Independence (Jackson) Missouri 5 Kansas City (Jackson) St. Louis (St. Louis) Springfield (Greene) No Montana No Local N/A N/A N/A Lincoln (Lancaster) Nebraska Omaha (Douglas) Las Vegas (Clark) 7.75 Nevada Reno (Washoe) No New Hampshire No Local N/A N/A N/A New Jersey No Local N/A N/A Albuquerque (Bernalillo) New Mexico Santa Fe (Santa Fe) Albany (Albany) Buffalo (Erie) New York 6 New York Rochester (Monroe) Syracuse (Onondaga) Yonkers (Westchester) Charlotte (Mecklenburg) North Carolina 3,7 Durham (Durham) Raleigh (Wake) Winston-Salem (Forsyth) North Dakota Fargo (Cass) Akron (Summit) 0.75 Cincinnati (Hamilton) Cleveland (Cuyahoga) Ohio Columbus (Franklin) 6.75 Dayton (Montgomery) Toledo (Lucas) 6.75 Youngstown (Mahoning) Oklahoma City (Oklahoma) Oklahoma Tulsa (Tulsa) No Oregon No Local N/A N/A N/A Pennsylvania Philadelphia (Philadelphia) Rhode Island No Local South Carolina Charleston (Charleston) Rapid City (Pennington) South Dakota Sioux Falls (Minnehaha) Chattanooga (Hamilton) Knoxville (Knox) Tennessee Memphis (Shelby) Nashville (Davidson) Austin (Travis) Corpus Christi (Nueces) Dallas (Dallas) Texas Fort Worth (Tarrant) Houston (Harris) San Antonio (Bexar) Ogden (Weber) Utah Provo (Utah) 4.75 Salt Lake City (Salt Lake) Vermont No Local N/A N/A Alexandria (Alexandria) Fairfax (Fairfax) Newport News (Newport Virginia News) Norfolk (Norfolk) Richmond (Richmond) Seattle (King) Washington Spokane (Spokane) Tacoma (Pierce) West Virginia No Local N/A N/A Madison (Dane) Wisconsin Milwaukee (Milwaukee) Cheyenne (Laramie) Wyoming Lincoln (Lincoln) Notes: 1. (Alaska) Effective June 30, 2007, the local sales tax in Juneau will be reduced to % (the % rate was a temporary measure). 2. (California) sales tax may be adjusted annually according to a formula based on balances in the unappropriated general fund and the school foundation fund 3. (Georgia, Louisiana, North Carolina) Food sales are subject to local sales tax 4. (Hawaii) sales tax for wholesalers/manufacturers is %; effective January 1, 2007, Honolulu will impose a % local sales tax 5. (Missouri) sales tax will be reduced to 4.125% effective November 8, (New York) The city preempts a portion of the county tax. For reporting purposes, vendors must maintain separate records of sales made within the city and the remainder of the county 7. (North Carolina) sales tax will be reduced to % effective July 1, (West Virginia) Effective July 1, 2008, West Virginia municipalities with unfunded police and fire pension relief funds may impose a tax of up to % on the sale or use of tangible personal property, custom software, and services sourced to the municipality. Source: CCH Research NetWork

8 Comparison of and Local Retail Sales es, 2004 Food Items [1] Maximum Maximum able (T) Local /Local Exempt (E) Rate Rate [2] Rate [2] Alabama T Alaska T [3] 0 Arizona E Arkansas T California E Colorado E Connecticut E District of Columbia E Florida E Georgia E Hawaii T* Idaho T* Illinois T** 0 Indiana E Iowa E Kansas T* Kentucky E Louisiana E [4] Maine E Maryland E Massachusetts E Michigan E Minnesota E Mississippi T Missouri T** Nebraska E Nevada E New Jersey E New Mexico T 0 New York E North Carolina E [4] North Dakota E Ohio E Oklahoma T Pennsylvania E Rhode Island E South Carolina T South Dakota T* Tennessee T** Texas E Utah T Vermont E Virginia T** Washington E West Virginia T Wisconsin E Wyoming T* Note: Delaware, Montana, New Hampshire, and Oregon have no state or local sales tax. [1] Food purchased for consumption off-premises. [2] Highest local rate known to be actually levied by at least one jurisdiction. Includes local taxes for general purposes and those earmarked for specific purposes (e.g. transit). es applying only to specificed sales (e.g. lodging or meals) are excluded. [3] Alaskan cities and boroughs may levy local sales taxes from 1% to 6%. [4] Food exempt from state tax, but subject to local taxes. * Income tax credit allowed to offset sales tax on food. ** Food taxed at lower rate. Source: Federation of Administrators, July

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