Table 7.23

State Sales Tax Rates and Food and Drug Exemptions (As of January 1, 2023)


FIPS State or other
jurisdiction
Tax rate
(percentage)
Food (a) Prescription drugs Nonprescription drugs
01Alabama4
02AlaskaN.A.N.A.N.A.N.A.
04Arizona5.6
05Arkansas6.50.125% (f)
06California (a)7.25
08Colorado2.9
09Connecticut6.35
10DelawareN.A.N.A.N.A.N.A.
12Florida6
13Georgia4✕ (f)
15Hawaii4
16Idaho6
17Illinois6.25✕ (g)1%1%
18Indiana7
19Iowa6
20Kansas6.5
21Kentucky6
22Louisiana4.45✕ (f)
23Maine5.5
24Maryland6
25Massachusetts6.25
26Michigan6
27Minnesota6.875
28Mississippi7
29Missouri4.2251.225% (f)
30MontanaN.A.N.A.N.A.N.A.
31Nebraska5.5
32Nevada6.85
33New HampshireN.A.N.A.N.A.N.A.
34New Jersey6.625
35New Mexico (b)5
36New York4
37North Carolina4.75✕ (f)
38North Dakota5
39Ohio5.75
40Oklahoma4.5
41OregonN.A.N.A.N.A.N.A.
42Pennsylvania6
44Rhode Island7
45South Carolina6
46South Dakota4.5
47Tennessee74% (f)
48Texas6.25
49Utah6.1 (c)3.0% (c)
50Vermont6
51Virginia5.3 (d)2.5% (d)
53Washington6.5
54West Virginia6
55Wisconsin5
56Wyoming4
11Dist. of Columbia6

Source:

Compiled by FTA from various sources, January 2023.

Key:

Indicates exempt from tax.
Indicates subject to general sales tax rate.

Footnotes:

(a)

Tax rate may be adjusted annually according to a formula based on balances in the unappropriated general fund and the school foundation fund.

(b)

New Mexico Sales (GRT) schedule to decrease to 4.875% on July 1, 2023.

(c)

Includes a statewide 1.25% tax levied by local governments in Utah.

(d)

Includes statewide 1.0% tax levied by local governments in Virginia.

(e)

Some states tax food, but allow a rebate or income tax credit to compensate poor households. They are: HI, ID, KS, OK, and SD.

(f)

Food sales subject to local taxes.

(g)

Illinios suspended the 1% sales tax on good from 7/1/22 to 6/1/23.