State Sales Tax Rates January 1, 2008
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--------------------Exemptions--------------------
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State
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Tax Rates
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Food
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Prescription Drugs
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Non-prescription Drugs
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ALABAMA
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4
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*
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ALASKA
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none
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|
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ARIZONA
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5.6
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*
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*
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ARKANSAS
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6
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3% (4)
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*
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CALIFORNIA (3)
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7.25 (2)
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*
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*
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COLORADO
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2.9
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*
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*
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CONNECTICUT
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6
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*
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*
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*
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DELAWARE
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none
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|
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FLORIDA
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6
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*
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*
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*
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GEORGIA
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4
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* (4)
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*
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HAWAII
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4
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*
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IDAHO
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6
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*
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ILLINOIS
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6.25
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1%
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1%
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1%
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INDIANA
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6
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*
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*
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IOWA
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5
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*
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*
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KANSAS
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5.3
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*
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KENTUCKY
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6
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*
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*
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LOUISIANA
|
4
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* (4)
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*
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MAINE
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5
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*
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*
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MARYLAND (5)
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6
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*
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*
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*
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MASSACHUSETTS
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5
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*
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*
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MICHIGAN
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6
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*
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*
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MINNESOTA
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6.5
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*
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*
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*
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MISSISSIPPI
|
7
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|
*
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MISSOURI
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4.225
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1.225%
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*
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MONTANA
|
none
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|
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NEBRASKA
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5.5
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*
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*
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NEVADA
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6.5
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*
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*
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NEW HAMPSHIRE
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none
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|
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NEW JERSEY
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7
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*
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*
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*
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NEW MEXICO
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5
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*
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*
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NEW YORK
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4
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*
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*
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*
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NORTH CAROLINA (6)
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4.25
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* (4)
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*
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NORTH DAKOTA
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5
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*
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*
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OHIO
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5.5
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*
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*
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OKLAHOMA
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4.5
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*
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OREGON
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none
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|
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PENNSYLVANIA
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6
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*
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*
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*
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RHODE ISLAND
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7
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*
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*
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*
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SOUTH CAROLINA
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6
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*
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*
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SOUTH DAKOTA
|
4
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*
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TENNESSEE
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7
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5.5%
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*
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TEXAS
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6.25
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*
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*
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*
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UTAH
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4.65
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1.75% (4)
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*
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VERMONT
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6
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*
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*
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*
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VIRGINIA
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5 (2)
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2.5% (2)
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*
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*
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WASHINGTON
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6.5
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*
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*
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WEST VIRGINIA
|
6
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4% (8)
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*
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WISCONSIN
|
5
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*
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*
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WYOMING
|
4
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* (7)
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*
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DIST. OF COLUMBIA
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5.75
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*
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*
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*
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* - 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, SD, and WY. (2) Includes statewide local tax of 1.0% 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. (5) Sales tax rate increased from 5% to 6% on 1/3/2008. (6) Sales tax rate is scheduled to increase to 4.5% on 10/1/2008. (7) Food sales exempt through 6/30/2008. (8) Tax rate on food is scheduled to fall to 3% on 7/1/08. Food subject to local tax.
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