STATE SALES TAX RATES FOOD & DRUG EXEMPTIONS
January 2023 baseline; selected rows updated October 28, 2026. Other table values retain their original 2023 publication date and require review before use as current rates. Rates shown are state rates unless noted; local taxes may apply.
| State | Tax Rate (percentage) | Food (1) State rate / treatment | EXEMPTIONS Prescription Drugs | EXEMPTIONS Nonprescription Drugs |
|---|---|---|---|---|
| ALABAMA | 4 | 2% state (Sep 2025; local tax separate) | * | |
| ALASKA | none | -- | -- | -- |
| ARIZONA | 5.6 | * | * | |
| ARKANSAS | 6.5 | 0% state (Jan 2026; local tax may apply) | * | |
| 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 | 0% state (Jan 2026; local 1% may apply) | 1% | 1% |
| INDIANA | 7 | * | * | |
| IOWA | 6 | * | * | |
| KANSAS | 6.5 | 0% state (Jan 2025; local tax applies) | * | |
| 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 | 0% state (Aug 2024; local tax applies) | * | |
| 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: 2023 baseline compiled by FTA from various sources. Selected 2026 corrections were checked against the agencies below on October 28, 2026.
Official sources for selected updates: Alabama, Arkansas, Illinois, Kansas, Oklahoma.
(1) The 2023 baseline described food rebates or credits in HI, ID, KS, OK and SD. Kansas and Oklahoma state food rates have since changed; see the dated updates in the table. Other rows remain historical.
(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 eliminated its 1% state grocery tax effective January 1, 2026. A municipality or county may impose a 1% local grocery tax by approved ordinance.
(7) New Mexico Sales (GRT) schedule to decrease to 4.875% on July 1, 2023.
Food Drugs
* *