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

StateSales Tax RateLocal Rates
(range)
Remarks
Alabama4.00%0% – 9.0% Some local jurisdiction impose Use Tax based on local rates
Alaska0.00%0% – 7.85% Some local jurisdiction impose Use Tax based on local rates
Arizona5.60%0 – 7.30% Some local jurisdiction impose Use Tax based on local rates
Arkansas6.50%0% – 5.50% Yes
California7.25%0% – 3.25%Yes
Colorado2.900% 0% – 8.3% Some local jurisdiction impose Use Tax based on local rates
Connecticut6.35%0% -1% N/A
Delaware0.000% 0%N/A
District of Columbia6.00%0%N/A
Florida6.000% 0% – 2.5% Use tax imposed based on local tax rate
Georgia4.000% 1% – 5%Use tax imposed based on local tax rate
Hawaii4.000% 0% – 0.5% N/A
Idaho6.00%0% – 3% No
Illinois6.25%0% – 4.75% No
Indiana7.00%0%N/A
Iowa6.000% 0% – 2% No 
Kansas6.500% 0% – 5% Use tax imposed based on local tax rate
Kentucky6.00%0%N/A
Louisiana4.450% 0% – 7.75% Use tax imposed based on local tax rate
Maine5.500% 0%N/A
Maryland6.00%0%N/A
Massachusetts6.25%0%N/A
Michigan6.000% 0%N/A
Minnesota6.875% 0% – 2% Use tax imposed based on local tax rate
Mississippi7.000% 0% – 1% No
Missouri4.23%0.5% – 7.454%Some local jurisdiction impose Use Tax based on local rates
Montana0.00%0%N/A
Nebraska5.50%0% – 2% Use tax imposed based on local tax rate
Nevada6.85%0% – 1.415% Use tax imposed based on local tax rate
New Hampshire0.00%0%N/A
New Jersey6.63%0%N/A
New Mexico5.13%0.125% – 7.75%No
New York4.00%0% – 5% Use tax imposed based on local tax rate
North Carolina4.750% 2% – 3%Use tax imposed based on local tax rate
North Dakota5.000% 0% – 3% Use tax imposed based on local tax rate
Ohio5.75%0 – 2.25% Use tax imposed based on local tax rate
Oklahoma4.50%0% – 7% Some local jurisdiction impose Use Tax based on local rates
Oregon0.00%0%N/A
Pennsylvania6.00%0% – 2% No
Puerto Rico11.50%0%Use tax imposed based on local tax rate
Rhode Island7.00%0%N/A
South Carolina6.000% 0% – 3% Use tax imposed based on local tax rate
South Dakota4.500% 0% – 8% Use tax imposed based on local tax rate
Tennessee7.000% 1.5% – 2.75% Use tax imposed based on local tax rate
Texas6.25%0% – 2% . 1.75% local rate for remote sellersUse tax imposed based on local tax rate
Utah4.850% 1% – 7.5%Use tax imposed based on local tax rate
Vermont6.000% 0% – 1% No
Virginia4.300% 1% – 2.7%Use tax imposed based on local tax rate
Washington6.50%0.5% – 4.0%Use tax imposed based on local tax rate
West Virginia6.00%0% – 1% Use tax imposed based on local tax rate
Wisconsin5.00%0% – 1.75% Some local jurisdiction impose Use Tax based on local rates
Wyoming4.000% 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 .