State Sales Tax Rates and Vendor Discounts (As of January 1, 2022)

In some states, the vendors’ discount varies by the amount paid. In AL and SC, the larger discounts apply to the first $100. In GA, the larger discount applies to the first $3,000. In KY, the larger discounts apply to the first $1,000, while MD applies the larger discount to annual collections of $6,000. In WY, the larger discount applies to the first $6,250. The lower discounts apply to the remaining collections above these amounts.

In Arizona, vendor discount rate is 1.2% for electronic filers with a $12,000 annual maximum.

Local option sales tax discount varies from 0% to 3.33%.

Vendors are allowed to keep any excess collections prescribed under the bracket system.

Utilities are not permitted to take discount. Collection allowances are 0.73% if total sales tax collected is less than $60,000; 0.53% if total taxes is between $60,000 and $600,000; 0.26% if total sales tax collected is more than $600,000.

Vendor discount only applies to the first 4.0% of the tax. A 0.75% discount if paid by the 12th of the month.

New Hampshire imposes a 8.5% tax on meals and rooms, with a vendor discount of 3%.

An additional discount of 1.25% applies for early payment.

Rate does not include a statewide local rate of 1.0% in VA and 1.25% in UT. In UT, a discount of 1% is applicable to local taxes.

Discount varies; 1.1% (1.6% for food) of the first $62,500, 0.84% (1.2%) of the amount to $208,000, and 0.56% (0.8%) of the remainder. Applies to the state tax only. No discount allowed on electronically file returns.