2019 sales tax rate by state

The sales tax rate chart also include local tax range and whether use tax is imposed. As you know , the Sales tax is imposed by most states on the sale of goods and services. Sales tax rates may vary by county. Many states allow non-standard rates on many items including meals, lodging, telecommunications and specific items and services.

Use Tax Definition

Use tax is similar to a sales tax but is imposed for the storage, use, or purchase of personal property that is not covered by sales tax. For example lease and rental transactions or to major items purchased outside of the state, such as automobiles will have liability of use tax .

Sales Tax & Use Tax Rate -State-wise

State

Sales Tax Rate

Local Rates
(range)

Remarks

Alabama

4.00%

0% – 9.0% 

Some local jurisdiction impose Use Tax based on local rates

Alaska

0.00%

0% – 7.85% 

Some local jurisdiction impose Use Tax based on local rates

Arizona

5.60%

0 – 7.30% 

Some local jurisdiction impose Use Tax based on local rates

Arkansas

6.50%

0% – 5.50% 

Yes

California

7.25%

0% – 3.25%

Yes

Colorado

2.900% 

0% – 8.3% 

Some local jurisdiction impose Use Tax based on local rates

Connecticut

6.35%

0% -1% 

N/A

Delaware

0.000% 

0%

N/A

District of Columbia

6.00%

0%

N/A

Florida

6.000% 

0% – 2.5% 

Use tax imposed based on local tax rate

Georgia

4.000% 

1% – 5%

Use tax imposed based on local tax rate

Hawaii

4.000% 

0% – 0.5% 

N/A

Idaho

6.00%

0% – 3% 

No

Illinois

6.25%

0% – 4.75% 

No

Indiana

7.00%

0%

N/A

Iowa

6.000% 

0% – 2% 

No 

Kansas

6.500% 

0% – 5% 

Use tax imposed based on local tax rate

Kentucky

6.00%

0%

N/A

Louisiana

4.450% 

0% – 7.75% 

Use tax imposed based on local tax rate

Maine

5.500% 

0%

N/A

Maryland

6.00%

0%

N/A

Massachusetts

6.25%

0%

N/A

Michigan

6.000% 

0%

N/A

Minnesota

6.875% 

0% – 2% 

Use tax imposed based on local tax rate

Mississippi

7.000% 

0% – 1% 

No

Missouri

4.23%

0.5% – 7.454%

Some local jurisdiction impose Use Tax based on local rates

Montana

0.00%

0%

N/A

Nebraska

5.50%

0% – 2% 

Use tax imposed based on local tax rate

Nevada

6.85%

0% – 1.415% 

Use tax imposed based on local tax rate

New Hampshire

0.00%

0%

N/A

New Jersey

6.63%

0%

N/A

New Mexico

5.13%

0.125% – 7.75%

No

New York

4.00%

0% – 5% 

Use tax imposed based on local tax rate

North Carolina

4.750% 

2% – 3%

Use tax imposed based on local tax rate

North Dakota

5.000% 

0% – 3% 

Use tax imposed based on local tax rate

Ohio

5.75%

0 – 2.25% 

Use tax imposed based on local tax rate

Oklahoma

4.50%

0% – 7% 

Some local jurisdiction impose Use Tax based on local rates

Oregon

0.00%

0%

N/A

Pennsylvania

6.00%

0% – 2% 

No

Puerto Rico

11.50%

0%

Use tax imposed based on local tax rate

Rhode Island

7.00%

0%

N/A

South Carolina

6.000% 

0% – 3% 

Use tax imposed based on local tax rate

South Dakota

4.500% 

0% – 8% 

Use tax imposed based on local tax rate

Tennessee

7.000% 

1.5% – 2.75% 

Use tax imposed based on local tax rate

Texas

6.25%

0% – 2% . 1.75% local rate for remote sellers

Use tax imposed based on local tax rate

Utah

4.850% 

1% – 7.5%

Use tax imposed based on local tax rate

Vermont

6.000% 

0% – 1% 

No

Virginia

4.300% 

1% – 2.7%

Use tax imposed based on local tax rate

Washington

6.50%

0.5% – 4.0%

Use tax imposed based on local tax rate

West Virginia

6.00%

0% – 1% 

Use tax imposed based on local tax rate

Wisconsin

5.00%

0% – 1.75% 

Some local jurisdiction impose Use Tax based on local rates

Wyoming

4.000% 

0% – 4% 

Use tax imposed based on local tax rate

This chart is for informational purposes only. Rate information is gathered from various State Department of Revenue materials .