Food sales subject to local taxes
Maximum Combined
State
Food Items[1] State Local State/Local
Exempt (E) Rate Rate Rate [3]
Alabama 4.0% 7.00% 11.00%
Alaska 7.50% 7.50%
Arizona E 5.6% 5.13% 10.73%
Arkansas 1.5% (1) 6.5% 5.50% 12.00%
California E 7.5% 2.50% 10.00%
Colorado E 2.9% 7.10% 10.00%
Connecticut E 6.4% 6.35%
Delware
Florida E 6.0% 3.00% 9.00%
Georgia E (1) 4.0% 4.00% 8.00%
Hawaii 4.0% 0.50% 4.50%
Idaho 6.0% 3.00% 9.00%
Illinois 1% 6.3% 3.75% 10.00%
Indiana E 7.0% 7.00%
Iowa E 6.0% 1.00% 7.00%
Kansas
6.2% 3.50% 9.65%
Kentucky E 6.0% 6.00%
Louisiana E (1) 4.0% 7.00% 11.00%
Maine
E
5.5% 5.50%
Maryland
E
6.0% 6.00%
Massachusetts E 6.3% 6.25%
Michigan E 6.0% 6.00%
Minnesota
E
6.9% 1.00% 7.88%
Mississippi 7.0% 1.00% 8.00%
Missouri 1.23% 4.2% 5.00% 9.23%
Montana
Nebraska
E
5.5% 2.00% 7.50%
Nevada
E
6.9% 1.25% 8.10%
New Hampshire
New Jersey E 7.0% 3.50% 10.50%
New Mexico
E
5.1% 3.56% 8.69%
New York
E
4.0% 4.88% 8.88%
North Carolina
E (1)
4.8% 2.75% 7.50%
North Dakota E 5.0% 3.00% 8.00%
Ohio
E
5.8% 2.25% 8.00%
Oklahoma 4.5% 6.50% 11.00%
Oregon
Pennsylvania E 6.0% 2.00% 8.00%
Rhode Island
E
7.0% 7.00%
South Carolina
E
6.0% 2.50% 8.50%
South Dakota 4.0% 2.00% 6.00%
Tennessee 5.25% 7.0% 5.00% 12.00%
Texas E 6.3% 2.00% 8.25%
Utah 1.75%(1) 6.0% 2.10% 8.05%
Vermont E 6.0% 1.00% 7.00%
Virginia 2.5%(2) 5.3% 0.70% 6.00%
WASHINGTON E 6.5% 3.10% 9.60%
West Virginia E 6.0% 1.00% 7.00%
Wisconsin E 5.0% 1.75% 6.75%
Wyoming E 4.0% 2.00% 6.00%
[1] Food sales subject to local taxes
(2) Includes statewide 1.0% tax levied by local governments.
[3] Aggregate local rate levied in the largest city in the state. Includes local taxes for general purposes and those
earmarked for specific purposes (e.g. transit). Taxes on specified sales (e.g. lodging or meals) are excluded.
