|
回主頁
> 美國基本資料庫
美國各州稅率
State Sales Tax Rates
2003
年
1
月
(January 1, 2003)
|
|
|
--------------------Exemptions--------------------
|
|
州名
State
|
稅率
Tax Rates
|
食品
Food
|
處方葯類
Prescription
Drugs
|
非處方葯類
Non-prescription
Drugs
|
|
|
|
|
|
|
|
ALABAMA
|
4
|
|
*
|
|
|
ALASKA
|
none
|
|
|
|
|
ARIZONA
|
5.6
|
*
|
*
|
|
|
ARKANSAS
|
5.125
|
|
*
|
|
|
CALIFORNIA (3)
|
7.25 (2)
|
*
|
*
|
|
|
COLORADO
|
2.9
|
*
|
*
|
|
|
CONNECTICUT
|
6
|
*
|
*
|
*
|
|
DELAWARE
|
none
|
|
|
|
|
FLORIDA
|
6
|
*
|
*
|
*
|
|
GEORGIA
|
4
|
*
|
*
|
|
|
HAWAII
|
4
|
|
*
|
|
|
IDAHO
|
5
|
|
*
|
|
|
ILLINOIS (2)
|
6.25
|
1%
|
1%
|
1%
|
|
INDIANA
|
6
|
*
|
*
|
|
|
IOWA
|
5
|
*
|
*
|
|
|
KANSAS (6)
|
5.3
|
|
*
|
|
|
KENTUCKY
|
6
|
*
|
*
|
|
|
LOUISIANA
|
4
|
2% (4)
|
*
|
|
|
MAINE
|
5
|
*
|
*
|
|
|
MARYLAND
|
5
|
*
|
*
|
*
|
|
MASSACHUSETTS
|
5
|
*
|
*
|
|
|
MICHIGAN
|
6
|
*
|
*
|
|
|
MINNESOTA
|
6.5
|
*
|
*
|
*
|
|
MISSISSIPPI
|
7
|
|
*
|
|
|
MISSOURI
|
4.225
|
1.225
|
*
|
|
|
MONTANA
|
none
|
|
|
|
|
NEBRASKA (7)
|
5.5
|
*
|
*
|
|
|
NEVADA
|
6.5
|
*
|
*
|
|
|
NEW HAMPSHIRE
|
none
|
|
|
|
|
NEW JERSEY
|
6
|
*
|
*
|
*
|
|
NEW MEXICO
|
5
|
|
*
|
|
|
NEW YORK
|
4
|
*
|
*
|
*
|
|
NORTH
CAROLINA
|
4.5
|
* (4)
|
*
|
|
|
NORTH DAKOTA
|
5
|
*
|
*
|
|
|
OHIO
|
5
|
*
|
*
|
|
|
OKLAHOMA
|
4.5
|
|
*
|
|
|
OREGON
|
none
|
|
|
|
|
PENNSYLVANIA
|
6
|
*
|
*
|
*
|
|
RHODE ISLAND
|
7
|
*
|
*
|
*
|
|
SOUTH
CAROLINA
|
5
|
|
*
|
|
|
SOUTH DAKOTA
|
4
|
|
*
|
|
|
TENNESSEE
|
7
|
6%
|
*
|
|
|
TEXAS
|
6.25
|
*
|
*
|
*
|
|
UTAH
|
4.75
|
|
*
|
|
|
VERMONT
|
5
|
*
|
*
|
*
|
|
VIRGINIA
|
4.5 (2)
|
4.0% (5)
|
*
|
*
|
|
WASHINGTON
|
6.5
|
*
|
*
|
|
|
WEST VIRGINIA
|
6
|
|
*
|
|
|
WISCONSIN
|
5
|
*
|
*
|
|
|
WYOMING (3)
|
4
|
|
*
|
|
|
|
|
|
|
|
|
DIST. OF
COLUMBIA
|
5.75
|
*
|
*
|
*
|
* - indicates exempt from tax, blank indicates subject to general sales
tax rate.
Source: Compiled by FTA
from various sources.
(1) Some state tax food, but allow an (income) tax credit to compensate poor
households. They are: ID, KS, SD, and WY.
(2) 1Includes statewide local tax of 1.25% in California and 1.0% in Virginia.
(3) Tax rate may be adjusted annually according to a formula based on balances
in the unappropriated general fund and the school foundation fund.
(4) Food sales are subject to local sales taxes. In LA, food sales scheduled
to be exempt on 7/1/03.
(5) tax rate on food is scheduled to decrease to 3.5% on 4/1/03. Statewide
local tax is included
(6) Tax rate is scheduled to decrease to 5.2% on 7/1/03.
(7) Tax rate is scheduled to decrease to 5.0% on 10/1/03.
|
