State and Local Sales Tax

State and Local Sales Tax
2008

Rank	State	Tax Rate
1		0.000%
1		0.000%
1		0.000%
1		0.000%¹
1		0.000%²
6		2.900%
7	Alabama	4.000%
7		4.000%
7	Louisiana	4.000%
7	New York	4.000%
7	South Dakota	4.000%
7	Wyoming	4.000%
7		4.000%³
14		4.225%
15	North Carolina	4.250%
16	Oklahoma	4.500%
17	Utah	4.650%
18		5.000%
18	Iowa	5.000%
18		5.000%
18		5.000%
18	North Dakota	5.000%
18	Wisconsin	5.000%
18	New Mexico	5.000%⁴
25	Kansas	5.300%
26	Nebraska	5.500%
26	Ohio	5.500%⁵
28	Arizona	5.600%
28	Washington, DC	5.750%
30	Arkansas	6.000%
30	Connecticut	6.000%
30	Florida	6.000%
30	Idaho	6.000%
30	Indiana	6.000%
30	Maryland	6.000%
30		6.000%
30		6.000%
30		6.000%
30		6.000%
30		6.000%
30	Kentucky	6.000%⁶
42	Illinois	6.250%
42	Texas	6.250%
44	Minnesota	6.500%
44	Nevada	6.500%
44	Washington	6.500%⁷
47		7.000%
47		7.000%
47		7.000%
47	Tennessee	7.000%
51		7.250%

¹Has a business gross receipts tax with rates ranging from 0.096% to 1.92%
²Has a business enterprise tax of .75% on gross income over $150,000
³Has a business gross receipts tax ranging from 0.15% to 4% in addition to sales tax
⁴No sales tax but gross receipts tax is 5%
⁵Has commercial activity tax in addition to sales tax
⁶Has a gross receipts tax in addition to sales tax
⁷Has business and occupation tax in addition to sales tax ranging from 0.471% to 1.5%