STATE SALES TAX RATES FOOD & DRUG EXEMPTIONS
(As of January 1, 2023)
| State | Tax Rate (percentage) | EXEMPTIONS Food (1) | EXEMPTIONS Prescription Drugs | EXEMPTIONS Nonprescription Drugs |
|---|---|---|---|---|
| ALABAMA | 4 | * | ||
| ALASKA | none | -- | -- | -- |
| ARIZONA | 5.6 | * | * | |
| ARKANSAS | 6.5 | 0.125% (4) | * | |
| CALIFORNIA (3) | 7.25 | * | * | |
| COLORADO | 2.9 | * | * | |
| CONNECTICUT | 6.35 | * | * | |
| DELAWARE | none | -- | -- | -- |
| DIST. OF COLUMBIA | 6 | * | * | * |
| FLORIDA | 6 | * | * | * |
| GEORGIA | 4 | * (4) | * | |
| HAWAII | 4 | * | ||
| IDAHO | 6 | * | ||
| ILLINOIS | 6.25 | * (6) | 1% | 1% |
| INDIANA | 7 | * | * | |
| IOWA | 6 | * | * | |
| KANSAS | 6.5 | * | ||
| KENTUCKY | 6 | * | * | |
| LOUISIANA | 4.45 | * (4) | * | |
| MAINE | 5.5 | * | * | |
| MARYLAND | 6 | * | * | * |
| MASSACHUSETTS | 6.25 | * | * | |
| MICHIGAN | 6 | * | * | |
| MINNESOTA | 6.875 | * | * | * |
| MISSISSIPPI | 7 | * | ||
| MISSOURI | 4.225 | 1.225% (4) | * | |
| MONTANA | none | -- | -- | -- |
| NEBRASKA | 5.5 | * | * | |
| NEVADA | 6.85 | * | * | |
| NEW HAMPSHIRE | none | -- | -- | -- |
| NEW JERSEY | 6.625 | * | * | * |
| NEW MEXICO (7) | 5 | * | * | |
| NEW YORK | 4 | * | * | * |
| NORTH CAROLINA | 4.75 | * (4) | * | |
| NORTH DAKOTA | 5 | * | * | |
| OHIO | 5.75 | * | * | |
| OKLAHOMA | 4.5 | * | ||
| OREGON | none | -- | -- | -- |
| PENNSYLVANIA | 6 | * | * | * |
| RHODE ISLAND | 7 | * | * | |
| SOUTH CAROLINA | 6 | * | * | |
| SOUTH DAKOTA | 4.5 | * | ||
| TENNESSEE | 7 | 4% (4) | * | |
| TEXAS | 6.25 | * | * | * |
| UTAH | 6.1 (5) | 3.0% (5) | * | |
| VERMONT | 6 | * | * | * |
| VIRGINIA | 5.3 (2) | 1% (2) | * | * |
| WASHINGTON | 6.5 | * | * | |
| WEST VIRGINIA | 6 | * | * | |
| WISCONSIN | 5 | * | * | |
| WYOMING | 4 | * | * |
* — 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 a rebate or income tax credit to compensate poor households. They are: HI, ID, KS, OK, and SD.
(2) Includes statewide 1.0% tax levied by local governments in Virginia. Also applies to food sales.
(3) Tax rate may be adjusted annually according to a formula based on balances in the unappropriated general fund and the school foundation fund. </em>
(4) Food sales subject to local taxes.
(5) Includes a statewide 1.25% tax levied by local governments in Utah.
(6) Illinois suspended the 1% sales tax on good from 7/1/22 to 6/1/23.
(7) New Mexico Sales (GRT) schedule to decrease to 4.875% on July 1, 2023.
Food Drugs
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