Table 7.23

State Sales Tax Rates and Food and Drug Exemptions (As of January 1, 2022)


FIPS State or other
jurisdiction
Tax rate
(percentage)
Food (a) Prescription drugs Nonprescription drugs
01Alabama4.0
02Alaskanonenonenonenone
04Arizona5.6
05Arkansas6.50.125% (c)
06California (b)7.25
08Colorado2.9
09Connecticut6.35
10Delawarenonenonenonenone
12Florida6.0
13Georgia4.0✓(c)
15Hawaii4.0
16Idaho6.0
17Illinois6.251%1%1%
18Indiana7.0
19Iowa6.0
20Kansas6.5
21Kentucky6.0
22Louisiana4.45✓(c)
23Maine5.5
24Maryland6.0
25Massachusetts6.25
26Michigan6.0
27Minnesota6.875
28Mississippi7.0
29Missouri4.2251.225% (c)
30Montananonenonenonenone
31Nebraska5.5
32Nevada6.85
33New Hampshirenonenonenonenone
34New Jersey6.625
35New Mexico5.125
36New York4.0
37North Carolina4.75✓(c)
38North Dakota5.0
39Ohio5.75
40Oklahoma4.5
41Oregonnonenonenonenone
42Pennsylvania6.0
44Rhode Island7.0
45South Carolina6.0
46South Dakota4.5
47Tennessee7.04% (c)
48Texas6.25
49Utah6.1 (d)3.0% (d)
50Vermont6.0
51Virginia5.3 (e)2.5% (e)
53Washington6.5
54West Virginia6.0
55Wisconsin5.0
56Wyoming4.0
11Dist. of Columbia6.0

Source:

Compiled by FTA from various sources, January 2022.

Key:

✓ — Indicates exempt from tax.
✕ — Indicates subject to general sales tax rate.

Footnotes:

(a)

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

(b)

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

(c)

Food sales subject to local taxes.

(d)

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

(e)

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