{ "dataset": "taxes", "license": "LawLert Open Law Data — CC BY 4.0. Attribute to \"LawLert (https://www.lawlertapp.com)\". General legal information from official sources, not legal advice. Verify against the linked official source before relying on it.", "generated": "2026-07-21T09:17:50.420Z", "count": 867, "rules": [ { "jurisdiction_id": "ak", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "permitted", "summary": "No state individual income tax in Alaska — no employee withholding for state income tax is required (and there is no statewide sales tax).", "source_url": "https://tax.alaska.gov/programs/programs/index.aspx?10001", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ak", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Property tax on homes is a municipal matter in Alaska — whether a community levies one (and at what rate) varies by locality, and the state's annual Alaska Taxable report lists each municipality's assessment and tax rates. (The state itself taxes only oil & gas property.)", "source_url": "https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ak", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No statewide sales-tax holiday — Alaska has no state sales tax at all; local jurisdictions that levy their own sales taxes set any local tax-free periods themselves.", "source_url": "https://tax.alaska.gov/programs/programs/index.aspx?10002", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ak", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "permitted", "summary": "No statewide sales tax; some local jurisdictions levy their own local sales taxes — the state's annual Alaska Taxable report lists each community's rates.", "source_url": "https://tax.alaska.gov/programs/programs/index.aspx?10002", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ak", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "permitted", "summary": "State tax on highway gasoline is 8 cents/gallon plus a 0.95-cent/gallon refined-fuel surcharge — 8.95 cents total, excluding the 18.4-cent federal tax (marine fuel 5c, aviation gas 4.7c, jet fuel 3.2c).", "source_url": "https://tax.alaska.gov/programs/programs/index.aspx?60210", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ak", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "conditional", "summary": "No state sales tax, so no state grocery tax — but some localities tax food; check the locality.", "source_url": "aarp.org/money/taxes/states-that-tax-groceries", "verified_at": "2026-06-05" }, { "jurisdiction_id": "ak.city.anchorage", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "permitted", "summary": "No general sales tax - Anchorage levies no general local sales tax and Alaska has no state sales tax. Special municipal retail taxes apply only to specific products (e.g., 5% on alcoholic beverages, 5% on retail marijuana).", "source_url": "https://www.muni.org/Departments/finance/treasury/programtaxes/Pages/default.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ak.county.anchorage", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "No sales tax — Alaska has no state sales tax and Anchorage levies no general sales tax (0.0%).", "source_url": "https://www.muni.org/Departments/finance", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ak.county.fairbanks_north_star", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "No general sales tax (no AK state sales tax); borough levies only room/alcohol/marijuana/tobacco excise (0.0% general).", "source_url": "https://fnsb.gov/187/Sales-Excise-Tax-Information", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ak.county.juneau", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Local sales tax 5.0% (no AK state sales tax) on goods/services/rentals; +3% alcohol, +9% hotel apply on top.", "source_url": "https://juneau.org/finance", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ak.county.kenai_peninsula", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Borough sales tax 3.0% (no AK state sales tax); cities add more — Soldotna/Kenai/Homer up to ~6.0%.", "source_url": "https://www.kpb.us/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ak.county.kodiak", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "City sales tax 7.0% (no AK state sales tax) on sales/services/rentals; $3,000 per-transaction cap.", "source_url": "https://www.city.kodiak.ak.us/finance", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ak.county.matanuska_susitna", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "No borough sales tax (no AK state sales tax); but cities inside levy their own — Wasilla 2.5%, Palmer/Houston add local.", "source_url": "https://matsugov.us/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ak.county.nome", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 6.0% (no AK state sales tax) on all sales/rentals/services; raised from 5% to 6% effective Jan 1, 2026.", "source_url": "https://www.nomealaska.org/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ak.county.sitka", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 5.0% year-round (no AK state sales tax); seasonal summer rate rises to 6.0% (Apr-Sep).", "source_url": "https://www.cityofsitka.com/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ak.county.wasilla", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "City sales tax 2.5% (no AK state sales tax; Mat-Su Borough has none); $12.50 per-transaction cap.", "source_url": "https://www.cityofwasilla.gov/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ak.county.wrangell", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 7.0% (no AK state sales tax) on goods and services; $3,000 per-transaction cap.", "source_url": "https://www.wrangell.com/finance", "verified_at": "2026-06-18" }, { "jurisdiction_id": "al", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "State gasoline excise tax is 30 cents/gallon and diesel 31 cents/gallon (effective July 1, 2025; Code of Ala. 40-17-325) — excludes the 18.4-cent federal tax. Some cities and counties levy additional local gasoline taxes.", "source_url": "https://www.revenue.alabama.gov/business-license/motor-fuels-tax-rates/", "verified_at": "2026-07-02" }, { "jurisdiction_id": "al", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "4% state general sales tax; groceries are taxed at a reduced 2% state rate. Cities and counties levy additional local sales taxes, so combined rates vary by locality (ALDOR offers an address-based rate lookup).", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-02" }, { "jurisdiction_id": "al", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Owner-occupied homes (Class III) are assessed at only 10% of appraised value, then taxed at millage rates set by counties and local taxing agencies — e.g. a $100,000 home at a 32.5-mill county rate owes about $325/year, before homestead exemptions.", "source_url": "https://www.revenue.alabama.gov/property-tax/property-tax-assessment/", "verified_at": "2026-07-02" }, { "jurisdiction_id": "al", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "conditional", "summary": "Groceries taxed at a reduced 2% state rate (cut from 3% to 2% on Sept 1, 2025; a temporary state suspension ran May 1-June 30, 2026 and the 2% rate resumed July 1, 2026). Local city/county grocery taxes may still apply on top.", "source_url": "https://www.revenue.alabama.gov/notice-state-sales-and-use-tax-rate-reduced-on-food-beginning-september-1-2025/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Two 2026 sales-tax holidays: severe-weather prep Feb 20–22 and back-to-school Jul 17–19 (clothing, computers, school supplies); state 4% sales tax waived.", "source_url": "https://www.revenue.alabama.gov/sales-use/sales-tax-holidays/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "al", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated 2%–5%; top rate 5% applies to taxable income over $3,000, so nearly all wage earners pay 5%.", "source_url": "https://www.revenue.alabama.gov/faqs/what-is-alabamas-individual-income-tax-rate/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "al.city.birmingham", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.0% (4.0% AL state + 2.0% Jefferson County + 4.0% city) — among the highest in the US.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-02" }, { "jurisdiction_id": "al.city.montgomery", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.0% (4.0% AL state + 2.5% county + 3.5% city) — among the highest in the US.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-02" }, { "jurisdiction_id": "al.county.bibb", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 4.00% county + 2.00% city) in Centreville; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.blount", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 3.00% county + 3.00% city) in Oneonta; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.cherokee", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 3.50% county + 2.50% city) in Centre; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.clarke", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 1.00% county + 5.00% city) in Jackson; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.clay", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% AL state + 2.00% county + 3.00% city) in Ashland; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.coffee", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% AL state + 1.00% county + 4.00% city) in Enterprise; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.cullman", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% AL state + 4.50% county + 0.50% city) in Cullman; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.dekalb", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% AL state + 1.00% county + 4.00% city) in Fort Payne; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.etowah", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 1.00% county + 5.00% city) in Gadsden; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "al.county.fayette", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.50% (4.00% AL state + 2.00% county + 3.50% city) in Fayette; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.franklin", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% AL state + 2.00% county + 3.00% city) in Russellville; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.geneva", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.50% (4.00% AL state + 2.00% county + 3.50% city) in Geneva; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.houston", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% AL state + 1.00% county + 4.00% city) in Dothan; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "al.county.jackson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% AL state + 2.00% county + 3.00% city) in Scottsboro; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.jefferson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 2.00% county + 4.00% city) in Birmingham; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "al.county.lamar", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 2.00% county + 4.00% city) in Vernon; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.lauderdale", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.50% (4.00% AL state + 1.00% county + 4.50% city) in Florence; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "al.county.lawrence", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% AL state + 3.00% county + 2.00% city) in Moulton; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.lee", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% AL state + 1.00% county + 4.00% city) in Auburn; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "al.county.limestone", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% AL state + 2.00% county + 3.00% city) in Athens; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.madison", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% AL state + 0.50% county + 4.50% city) in Huntsville; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "al.county.marion", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% AL state + 2.00% county + 3.00% city) in Hamilton; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.marshall", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 1.00% county + 5.00% city) in Albertville; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.mobile", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 1.00% county + 5.00% city) in Mobile; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "al.county.monroe", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 3.50% county + 2.50% city) in Monroeville; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.montgomery", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 2.50% county + 3.50% city) in Montgomery; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "al.county.morgan", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% AL state + 1.00% county + 4.00% city) in Decatur; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "al.county.pickens", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 4.00% county + 2.00% city) in Aliceville; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.tuscaloosa", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 6.00% local) in Tuscaloosa; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "al.county.walker", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.50% (4.00% AL state + 2.00% county + 3.50% city) in Jasper; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "al.county.winston", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (4.00% AL state + 2.00% county + 4.00% city) in Haleyville; varies by city.", "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "verified_at": "2026-07-12" }, { "jurisdiction_id": "ar", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated; top rate 3.7% for 2026 and later tax years (Act 1 of the May 2026 special session, retroactive to Jan 1, 2026). The 3.7% rate applies to net taxable income over $26,400; lower brackets apply below.", "source_url": "https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAssembly%2F2025%2F2026S1%2FFiscal+Impacts%2FHB1001-DFA1.pdf", "verified_at": "2026-07-05" }, { "jurisdiction_id": "ar", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Set locally: county assessors value property and local taxing districts set millage rates. Amendment 79 relief: homestead tax credit up to $500/yr (rising to up to $600 beginning with 2026 tax bills); after a county-wide reappraisal, taxable assessed value can rise at most 5%/yr for a homestead (10% for other real property); owners 65+ or disabled can freeze their homestead assessed value.", "source_url": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/property-tax-relief/", "verified_at": "2026-07-06" }, { "jurisdiction_id": "ar", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "conditional", "summary": "State grocery tax eliminated Jan 1, 2026 (was 0.125%) — but local sales taxes still apply to food.", "source_url": "https://governor.arkansas.gov/news_post/governor-sanders-announces-grocery-tax-relief-act-good-neighbor-act/", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ar", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Back-to-school holiday Aug 1–2, 2026: clothing, electronics, school supplies and instructional materials exempt from state and local sales tax.", "source_url": "https://www.dfa.arkansas.gov/wp-content/uploads/Sales_Tax_Holiday_Instructions_2026.pdf", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ar", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "24.7¢/gallon state motor fuel tax on gasoline, plus a 0.3¢/gallon Petroleum Environmental Fee = 25.0¢/gallon in total state taxes and fees (excludes the 18.4¢ federal tax). Gasoline rate is set through Sept 30, 2026.", "source_url": "https://www.dfa.arkansas.gov/wp-content/uploads/MotorFuelTaxRates.pdf", "verified_at": "2026-07-03" }, { "jurisdiction_id": "ar", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "6.5% state sales/use tax; groceries are fully exempt from the state rate (reduced food tax cut to 0% effective Jan 1, 2026). Cities and counties levy additional local sales taxes that vary by locality.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ar.county.ashley", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 11.0% (6.5% AR state + 1.5% county + 3.0% city) — Hamburg; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.benton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (6.5% AR state + 1.0% county + 2.0% city) — Bentonville; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ar.county.bradley", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (6.5% AR state + 2.0% county + 1.0% city) — Warren; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.calhoun", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.625% (6.5% AR state + 2.625% county + 0.5% city) — Hampton; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.cleburne", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.125% (6.5% AR state + 1.625% county + 1.0% city) — Heber Springs; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.cleveland", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.75% (6.5% AR state + 3.25% county + 1.0% city) — Rison; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.conway", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.25% (6.5% AR state + 1.75% county + 1.0% city) — Morrilton; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.craighead", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.5% (6.5% AR state + 1.0% county + 1.0% city) — Jonesboro; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ar.county.crawford", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.25% (6.5% AR state + 1.25% county + 2.5% city) — Van Buren; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/recent-changes-in-sales-use-tax/recent-changes-for-local-taxes/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.crittenden", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.25% (6.5% AR state + 1.75% county + 2.0% city) — Marion; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.cross", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.625% (6.5% AR state + 2.125% county + 1.0% city) — Wynne; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/recent-changes-in-sales-use-tax/recent-changes-for-local-taxes/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.dallas", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.0% (6.5% AR state + 2.0% county + 1.5% city) — Fordyce; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.drew", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (6.5% AR state + 2.25% county + 1.0% city) — Monticello; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.faulkner", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.125% (6.5% AR state + 0.5% county + 2.125% city) — Conway; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ar.county.fulton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.5% (6.5% AR state + 3.0% county + 1.0% city) — Salem; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.garland", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (6.5% AR state + 1.5% county + 1.5% city) — Hot Springs; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ar.county.grant", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (6.5% AR state + 1.25% county + 2.0% city) — Sheridan; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.greene", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.375% (6.5% AR state + 1.375% county + 1.5% city) — Paragould; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.hempstead", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.5% (6.5% AR state + 2.0% county + 2.0% city) — Hope; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.howard", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.25% (6.5% AR state + 2.75% county + 1.0% city) — Nashville; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.independence", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.0% (6.5% AR state + 1.5% county + 2.0% city) — Batesville; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.izard", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.0% (6.5% AR state + 0.5% county + 2.0% city) — Melbourne; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.jackson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.875% (6.5% AR state + 1.875% county + 1.5% city) — Newport; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/recent-changes-in-sales-use-tax/recent-changes-for-local-taxes/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.jefferson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.375% (6.5% AR state + 1.25% county + 1.625% city) — Pine Bluff; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ar.county.johnson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (6.5% AR state + 1.0% county + 2.0% city) — Clarksville; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.lafayette", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (6.5% AR state + 2.25% county + 1.0% city) — Lewisville; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.lawrence", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 11.0% (6.5% AR state + 2.5% county + 2.0% city) — Walnut Ridge; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.lincoln", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (6.5% AR state + 2.0% county + 1.25% city) — Star City; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.lonoke", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.0% (6.5% AR state + 1.5% county + 2.0% city) — Cabot; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ar.county.montgomery", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.5% (6.5% AR state + 3.0% county + 1.0% city) — Mount Ida; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.nevada", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.5% (6.5% AR state + 2.0% county + 2.0% city) — Prescott; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.newton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (6.5% AR state + 1.0% county + 2.0% city) — Jasper; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.ouachita", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.75% (6.5% AR state + 2.5% county + 1.75% city) — Camden; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.perry", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.25% (6.5% AR state + 2.75% county + 1.0% city) — Perryville; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.pike", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.0% (6.5% AR state + 2.0% county + 1.5% city) — Murfreesboro; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.poinsett", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.25% (6.5% AR state + 1.75% county + 2.0% city) — Harrisburg; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.pope", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.0% (6.5% AR state + 1.0% county + 1.5% city) — Russellville; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ar.county.pulaski", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.625% (6.5% AR state + 1.0% county + 1.125% city) — Little Rock; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ar.county.saline", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.0% (6.5% AR state + 0% county + 2.5% city) — Benton; county levies no sales tax, varies by city.", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ar.county.scott", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (6.5% AR state + 2.0% county + 1.0% city) — Waldron; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.searcy", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (6.5% AR state + 1.5% county + 1.5% city) — Marshall; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.sebastian", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (6.5% AR state + 1.0% county + 2.0% city) — Fort Smith; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ar.county.st_francis", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 11.25% (6.5% AR state + 2.875% county + 1.875% city) — Forrest City; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.stone", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.0% (6.5% AR state + 1.5% county + 2.0% city) — Mountain View; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.union", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.25% (6.5% AR state + 2.0% county + 1.75% city) — El Dorado; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/recent-changes-in-sales-use-tax/recent-changes-for-local-taxes/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ar.county.washington", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (6.5% AR state + 1.25% county + 2.0% city) — Fayetteville; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ar.county.white", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.25% (6.5% AR state + 1.75% county + 2.0% city) — Searcy; varies by city within county.", "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "az", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food for home consumption (groceries) is exempt from Arizona's state transaction privilege (sales) tax under A.R.S. § 42-5102; food for consumption on the premises (prepared/restaurant food) is taxable. City tax treatment of groceries can vary — check local rates.", "source_url": "https://www.azleg.gov/ars/42/05102.htm", "verified_at": "2026-07-03" }, { "jurisdiction_id": "az", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "No statewide property tax rate — Arizona property is classified and valued by each of the 15 county assessors and taxed at locally set rates to fund local governments, schools, and special districts (AZDOR centrally values utilities, mines, railroads, and airlines). Appeals, exemptions, and relief are handled at the county level; effective rates vary by county.", "source_url": "https://azdor.gov/business/property-tax", "verified_at": "2026-07-03" }, { "jurisdiction_id": "az", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "permitted", "summary": "State gasoline (motor vehicle fuel) tax is 18 cents/gallon (A.R.S. § 28-5606); heavy 'use class' vehicles pay 26 cents/gallon. A separate 1 cent/gallon underground storage tank tax (A.R.S. § 49-1031) brings the pump total to about 19 cents/gallon (excludes the 18.4 cent federal tax).", "source_url": "https://www.azleg.gov/ars/28/05606.htm", "verified_at": "2026-07-03" }, { "jurisdiction_id": "az", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 2.5% individual income tax on all income levels and filing statuses; Arizona's graduated Optional and X&Y tax tables are now obsolete.", "source_url": "https://azdor.gov/forms/individual-income-tax-highlights", "verified_at": "2026-07-03" }, { "jurisdiction_id": "az", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State transaction privilege (sales) tax rate is 5.6%; cities and counties levy additional rates, so the combined rate varies by location (use the AZDOR TPT rate table). Groceries and prescription drugs are exempt from the state rate.", "source_url": "https://azdor.gov/individuals/income-tax-filing-assistance/understanding-use-tax", "verified_at": "2026-07-03" }, { "jurisdiction_id": "az", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://azdor.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "az.city.glendale", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 9.2% (5.6% AZ state + 0.7% Maricopa County + 2.9% city) — among Arizona's highest.", "source_url": "https://www.salestaxhandbook.com/arizona/rates/glendale", "verified_at": "2026-07-02" }, { "jurisdiction_id": "az.city.mesa", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.3% (5.6% AZ state + 0.7% Maricopa County + 2.0% city).", "source_url": "https://www.salestaxhandbook.com/arizona/rates/mesa", "verified_at": "2026-07-02" }, { "jurisdiction_id": "az.city.phoenix", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.1% (5.6% AZ state + 0.7% Maricopa County + 2.8% city) — the city raised its rate in October 2025.", "source_url": "https://www.phoenix.gov/administration/departments/finance/privilege-sales-use-tax/about-tpt-use-tax/current-combined-tax-rates-phoenix-state-county.html", "verified_at": "2026-06-07" }, { "jurisdiction_id": "az.city.tucson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.7% (5.6% AZ state + 0.5% Pima County + 2.6% city).", "source_url": "https://www.salestaxhandbook.com/arizona/rates/tucson", "verified_at": "2026-05-31" }, { "jurisdiction_id": "az.county.coconino", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined retail TPT 9.39% (5.60% AZ state + 1.30% county + 2.49% city) in Flagstaff; varies by city in county.", "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table", "verified_at": "2026-06-18" }, { "jurisdiction_id": "az.county.maricopa", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined retail TPT 9.10% (5.60% AZ state + 0.70% county + 2.80% city) in Phoenix; varies by city in county.", "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table", "verified_at": "2026-06-18" }, { "jurisdiction_id": "az.county.mohave", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined retail TPT 5.60% (5.60% AZ state + 0.00% county) in unincorporated Mohave; cities add their own rate.", "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table", "verified_at": "2026-06-18" }, { "jurisdiction_id": "az.county.pima", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined retail TPT 8.70% (5.60% AZ state + 0.50% county + 2.60% city) in Tucson; varies by city in county.", "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table", "verified_at": "2026-06-18" }, { "jurisdiction_id": "az.county.pinal", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined retail TPT 6.70% (5.60% AZ state + 1.10% county) in unincorporated Pinal; cities add their own rate.", "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table", "verified_at": "2026-06-18" }, { "jurisdiction_id": "az.county.yavapai", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined retail TPT 6.35% (5.60% AZ state + 0.75% county) in unincorporated Yavapai; cities add their own rate.", "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table", "verified_at": "2026-06-18" }, { "jurisdiction_id": "az.county.yuma", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined retail TPT 8.41% (5.60% AZ state + 1.11% county + 1.70% city) in Yuma; varies by city in county.", "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ca", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "California's statewide base sales and use tax rate is 7.25%; counties, cities, and special districts may add district taxes ranging from 0.10% to 2.00%, so the total rate varies by location.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sut-rates-description.htm", "verified_at": "2026-07-03" }, { "jurisdiction_id": "ca", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://www.cdtfa.ca.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ca", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "conditional", "summary": "Graduated personal income tax from 1% to 12.3% across nine brackets (2025 California Tax Rate Schedules); an additional 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax) applies to taxable income over $1,000,000, for a top marginal rate of 13.3%.", "source_url": "https://www.ftb.ca.gov/file/personal/tax-calculator-tables-rates.asp", "verified_at": "2026-07-03" }, { "jurisdiction_id": "ca", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Under Proposition 13 (California Constitution Article XIII A), property is taxed at 1% of its assessed (\"taxable\") value plus any voter-approved debt-service rates; annual growth in a property's base-year value is capped at 2% until it changes ownership or is newly constructed, when it is reassessed to market value. Property is assessed by the 58 county assessors.", "source_url": "https://www.boe.ca.gov/proptaxes/pdf/pub29.pdf", "verified_at": "2026-07-03" }, { "jurisdiction_id": "ca", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "conditional", "summary": "California's state motor vehicle fuel (gasoline) excise tax is 63.4 cents/gallon effective July 1, 2026 (CDTFA adjusts this rate annually for inflation). State and local sales tax also applies to gasoline, and cap-and-trade and Low Carbon Fuel Standard programs add further per-gallon cost (excludes the 18.4 cent federal tax).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/special-taxes-and-fees-tax-rates/fuel-taxes.htm", "verified_at": "2026-07-03" }, { "jurisdiction_id": "ca", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Sales of food products for human consumption (groceries) are exempt from sales and use tax (CDTFA Regulation 1602; Rev. & Tax. Code § 6359). Tax still applies to hot prepared foods, carbonated and alcoholic beverages, and dietary supplements.", "source_url": "https://www.cdtfa.ca.gov/lawguides/vol1/sutr/1602.html", "verified_at": "2026-07-03" }, { "jurisdiction_id": "ca.city.anaheim", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.75% (7.25% CA state+local + 0.5% district taxes).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ca.city.bakersfield", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% (7.25% CA state+local + 1.0% city/special).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ca.city.berkeley", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.25% (7.25% CA state+local + 3.0% district taxes).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ca.city.clovis", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.975% (7.25% CA state+local + 1.725% county/city district taxes).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ca.city.elk_grove", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.75% (7.25% CA state+local + 1.5% county/city district taxes).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ca.city.fresno", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.35% typical (7.25% CA state+local + ~1.1% county/city/special).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ca.city.glendale", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.5% (7.25% CA state+local + 3.25% county/city district taxes).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ca.city.irvine", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.75% (7.25% CA state+local + 0.5% district taxes).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ca.city.long_beach", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.5% (7.25% CA state+local + ~3.25% county/city/special) — among the highest in the US.", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ca.city.los_angeles", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 9.75% typical (7.25% CA state+local + 2.5% LA County incl. Measure A) — rose from 9.5% in April 2025.", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ca.city.modesto", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.875% typical (7.25% CA state+local + 1.625% city/special).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ca.city.oakland", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.75% (7.25% CA state+local + 3.5% Alameda County/city/special) — among the highest in the US.", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ca.city.pasadena", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.5% (7.25% CA state+local + 3.25% county/city district taxes).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ca.city.riverside", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.75% (7.25% CA state+local + 1.5% county/city district taxes).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ca.city.sacramento", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.75% (7.25% CA state+local + 1.5% city/special districts).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ca.city.san_diego", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.75% typical for the city proper (7.25% CA state+local + 0.5% county/special) — lower than most large CA cities.", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ca.city.san_francisco", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.625% typical (7.25% CA state+local + 1.375% city/county district).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ca.city.san_jose", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.0% for the city core (statewide 7.25% base + county and city additions, including the county increase effective April 2026); some ZIPs run higher.", "source_url": "https://cdtfa.ca.gov/formspubs/L1022.pdf", "verified_at": "2026-06-07" }, { "jurisdiction_id": "ca.city.santa_monica", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.75% (7.25% CA state+local + 3.5% city/county/special) — among the highest in the US.", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ca.city.stockton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 9.0% (7.25% CA state+local + 1.75% city/special).", "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ca.county.alameda", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.25% countywide base (7.25% CA state + 3.00% district) — cities range to 10.75%.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ca.county.contra_costa", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.75% countywide base (7.25% CA state + 1.50% district) — cities range to 10.25%.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ca.county.fresno", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.975% countywide base (7.25% CA state + 0.725% district) — cities range to 9.225%.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ca.county.kern", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% unincorporated Kern (7.25% incorporated base) — cities range to 9.25%.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ca.county.los_angeles", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% in unincorporated LA County (7.25% state+county base + 2.50% district) — cities range to 11.25%.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ca.county.orange", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.75% countywide base (7.25% CA state + 0.50% district) — cities range to 9.25%.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ca.county.riverside", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.75% countywide base (7.25% CA state + 0.50% district) — cities range to 9.25%.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ca.county.sacramento", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.75% countywide base (7.25% CA state + 0.50% district) — cities range to 9.25%.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ca.county.san_bernardino", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.75% countywide base (7.25% CA state + 0.50% district) — cities range to 9.00%.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ca.county.san_diego", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.75% countywide base (7.25% CA state + 0.50% district) — cities range to 8.75%.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ca.county.san_francisco", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.625% citywide/countywide (7.25% CA state + 1.375% district).", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ca.county.santa_clara", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% countywide base (7.25% CA state + 2.50% district) — cities range to 10.50%.", "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm", "verified_at": "2026-06-18" }, { "jurisdiction_id": "co", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Local-only tax — revenue funds schools, county government and special districts (none goes to state services). Tax = actual value x assessment rate x local mill levies. 2026 residential assessment rates: 6.8% (local government) and 7.05% (school district); most commercial 25-26%. County assessors revalue real property every odd-numbered year; senior and disabled-veteran exemptions available.", "source_url": "https://dpt.colorado.gov/understanding-property-taxes-in-colorado", "verified_at": "2026-07-06" }, { "jurisdiction_id": "co", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales tax is 2.90% on retail sales; state-administered local and self-collected home-rule city/county taxes apply on top, so combined rates vary by location.", "source_url": "https://tax.colorado.gov/sales-tax-guide", "verified_at": "2026-07-04" }, { "jurisdiction_id": "co", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 4.40% — Colorado taxes all individual income at a single flat rate (4.40% for tax year 2025).", "source_url": "https://tax.colorado.gov/individual-income-tax-guide", "verified_at": "2026-07-04" }, { "jurisdiction_id": "co", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food for home consumption is exempt from the 2.90% state sales tax; some home-rule cities and counties still tax food (check locally).", "source_url": "https://tax.colorado.gov/sites/tax/files/Sales%204.pdf", "verified_at": "2026-07-04" }, { "jurisdiction_id": "co", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "About 30.2 cents/gallon in total state taxes and fees on regular gasoline: 22c excise + 6c road-usage fee (stepped up July 1, 2026) + about 2.2c in environmental, PFAS and fuel-impact fees (excludes the 18.4c federal tax).", "source_url": "https://tax.colorado.gov/fuel-tax-and-fee-rates", "verified_at": "2026-07-05" }, { "jurisdiction_id": "co", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://tax.colorado.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "co.city.colorado_springs", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.2% (2.9% CO state + 1.23% El Paso County + 3.07% city + 1.0% special).", "source_url": "https://tax.colorado.gov/sales-use-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "co.city.denver", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 9.15% (2.9% CO state + 5.15% city + 1.1% RTD/special) — rose from 8.81% after the Denver Health measure.", "source_url": "https://tax.colorado.gov/sales-use-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "co.county.adams", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.50% (2.90% state + 0.75% county + 3.75% city + 1.10% RTD/CD) in Thornton; varies in county.", "source_url": "https://tax.colorado.gov/DR1002", "verified_at": "2026-06-18" }, { "jurisdiction_id": "co.county.arapahoe", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.50% (2.90% state + 0.25% county + 3.75% city + 1.60% special) in Aurora; varies in county.", "source_url": "https://tax.colorado.gov/DR1002", "verified_at": "2026-06-18" }, { "jurisdiction_id": "co.county.boulder", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.20% (2.90% state + 1.34% county + 3.86% city + 1.10% RTD/CD) in Boulder; varies in county.", "source_url": "https://tax.colorado.gov/DR1002", "verified_at": "2026-06-18" }, { "jurisdiction_id": "co.county.broomfield", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.15% (2.90% CO state + 4.15% city/county + 1.10% RTD/CD) in Broomfield.", "source_url": "https://tax.colorado.gov/DR1002", "verified_at": "2026-06-18" }, { "jurisdiction_id": "co.county.denver", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.15% (2.90% CO state + 5.15% city/county + 1.10% RTD/CD) in Denver.", "source_url": "https://tax.colorado.gov/DR1002", "verified_at": "2026-06-18" }, { "jurisdiction_id": "co.county.douglas", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.10% (2.90% CO state + 1.00% county + 4.20% city) in Castle Rock; unincorporated areas lower.", "source_url": "https://tax.colorado.gov/DR1002", "verified_at": "2026-06-18" }, { "jurisdiction_id": "co.county.el_paso", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.20% (2.90% CO state + 1.23% county + 3.07% city) in Colorado Springs; varies within county.", "source_url": "https://tax.colorado.gov/DR1002", "verified_at": "2026-06-18" }, { "jurisdiction_id": "co.county.jefferson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.50% (2.90% state + 0.50% county + 3.00% city + 1.10% RTD/CD) in Lakewood; varies in county.", "source_url": "https://tax.colorado.gov/DR1002", "verified_at": "2026-06-18" }, { "jurisdiction_id": "co.county.larimer", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.30% (2.90% CO state + 1.05% county + 4.35% city) in Fort Collins; varies within county.", "source_url": "https://tax.colorado.gov/DR1002", "verified_at": "2026-06-18" }, { "jurisdiction_id": "co.county.mesa", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.66% (2.90% state + 2.00% county + 3.39% city + 0.37% special) in Grand Junction; varies in county.", "source_url": "https://tax.colorado.gov/DR1002", "verified_at": "2026-06-18" }, { "jurisdiction_id": "co.county.pueblo", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.60% (2.90% CO state + 1.00% county + 3.70% city) in Pueblo; varies within county.", "source_url": "https://tax.colorado.gov/DR1002", "verified_at": "2026-06-18" }, { "jurisdiction_id": "co.county.weld", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.01% (2.90% CO state + 0.00% county + 4.11% city) in Greeley; Weld has no county sales tax.", "source_url": "https://tax.colorado.gov/DR1002", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ct", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Sales-tax-free week Aug 16–22, 2026: clothing and footwear priced under $100 exempt from the state sales tax.", "source_url": "https://portal.ct.gov/drs", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ct", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales tax is 6.35%; Connecticut has no local or municipal sales taxes. Certain sales carry special rates (e.g., meals 7.35%, some motor vehicles/luxury goods 7.75%).", "source_url": "https://portal.ct.gov/drs/sales-tax/tax-information", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ct", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Groceries (food products for human consumption) are exempt from sales tax; candy, carbonated/soft drinks, alcoholic beverages, and prepared meals are taxable.", "source_url": "https://portal.ct.gov/DRS/Publications/Bulletins/Bulletin-31-Retail-Sale-of-Food-and-Nonfood-Products", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ct", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated 2% to 6.99%; top rate 6.99% (with a benefit-recapture add-back that makes high earners pay the top rate on all income).", "source_url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ct", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "25.0 cents/gallon state excise on gasoline, plus the 8.1% Petroleum Products Gross Earnings Tax on the first sale of petroleum products by distributors (passed through at the pump; varies with wholesale price). Excludes the 18.4c federal tax.", "source_url": "https://portal.ct.gov/DRS/Taxes/Petroleum-Products-Tax/Tax-Information", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ct", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Town-level tax administered by the 169 municipalities. Real property is assessed at 70% of fair market value (CGS 12-62a) and taxed at the mill rate the town sets ($1 of tax per $1,000 of assessment) — rates vary widely by town (OPM publishes the annual list). The motor-vehicle mill rate is capped at 32.46 mills.", "source_url": "https://portal.ct.gov/opm/igpp/services-and-forms/statutes-governing-property-assessment-and-taxation", "verified_at": "2026-07-06" }, { "jurisdiction_id": "dc", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Residential (Class 1A) rate is $0.85 per $100 of assessed value (0.85%); on 1-2 unit homes, value above $2.558M is taxed at $1.00 per $100. Homestead deduction and senior relief reduce the bill for many owners.", "source_url": "https://otr.cfo.dc.gov/page/real-property-tax-rates", "verified_at": "2026-07-05" }, { "jurisdiction_id": "dc", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Groceries (food and drink sold for home preparation or consumption) are exempt from DC sales tax; food or drink prepared for immediate consumption is taxed (DC Code 47-2001).", "source_url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/tax_guide_food.pdf", "verified_at": "2026-07-05" }, { "jurisdiction_id": "dc", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "conditional", "summary": "Graduated; top rate 10.75% (on taxable income over $1,000,000).", "source_url": "https://otr.cfo.dc.gov/page/dc-tax-rates", "verified_at": "2026-05-31" }, { "jurisdiction_id": "dc", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "35.7 cents/gallon total (23.5c motor-fuel tax + 12.2c local transportation surcharge), effective Oct 1, 2025 through 2026; excludes the 18.4c federal tax.", "source_url": "https://otr.cfo.dc.gov/page/motor-vehicle-fuel-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "dc", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday (DC repealed its former holidays).", "source_url": "https://otr.cfo.dc.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "dc", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "6.00% sales tax; no separate local sales tax. Per the DC Office of Tax and Revenue, the general rate remains 6.0% through Sept 30, 2026 (the previously planned Oct 1, 2025 step to 6.5% was cancelled by the Sales Tax Increase Delay Amendment Act of 2025) and rises to 7.00% on Oct 1, 2026.", "source_url": "https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes", "verified_at": "2026-07-20" }, { "jurisdiction_id": "dc.city.washington", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.0% (District-level only; no separate local add-ons) — scheduled to rise to 7.0% on October 1, 2026.", "source_url": "https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes", "verified_at": "2026-06-07" }, { "jurisdiction_id": "de", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated 2.2%-5.55% on taxable income under $60,000; top rate 6.6% on income of $60,000 and over (and no state sales tax).", "source_url": "https://revenue.delaware.gov/frequently-asked-questions/personal-income-tax-faqs/", "verified_at": "2026-07-05" }, { "jurisdiction_id": "de", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "No state or local sales tax at all, so groceries are never taxed at the register.", "source_url": "https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/", "verified_at": "2026-07-05" }, { "jurisdiction_id": "de", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Levied and collected locally: the three counties (New Castle, Kent, Sussex) bill property, school and related taxes, and rates vary by county and district. Homeowners 65+ can claim a credit of 50% of regular school property taxes (up to $500) on a primary residence; residents who established Delaware domicile after Jan 1, 2018 need 10 consecutive years of residency to qualify.", "source_url": "https://finance.delaware.gov/senior-relief/", "verified_at": "2026-07-06" }, { "jurisdiction_id": "de", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "permitted", "summary": "No state or local sales tax. Delaware instead levies a gross receipts tax on businesses (paid by the seller, not added at the register).", "source_url": "https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/", "verified_at": "2026-07-05" }, { "jurisdiction_id": "de", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "23 cents/gallon state excise on gasoline (special fuel/diesel 22 cents; excludes the 18.4c federal tax).", "source_url": "https://dmv.de.gov/TransServices/MFSF/index.shtml?dc=mfsfFAQ", "verified_at": "2026-07-05" }, { "jurisdiction_id": "de", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday — Delaware does not impose a state or local sales tax at all (it levies a gross receipts tax on businesses instead), so there is no sales tax for a holiday to waive.", "source_url": "https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/", "verified_at": "2026-07-06" }, { "jurisdiction_id": "fl", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "About 40.1 cents/gallon in total state gasoline taxes and fees (excludes the 18.4c federal tax); many counties add more. Rate is indexed and adjusted each January.", "source_url": "https://floridarevenue.com/taxes/tips/Documents/TIP_25B05-05.pdf", "verified_at": "2026-05-31" }, { "jurisdiction_id": "fl", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Multiple 2026 holidays: a permanent back-to-school holiday each August (clothing $100 or less, supplies $50 or less, computers $1,500 or less) plus an outdoor/\"Freedom\" holiday; disaster-prep items are now permanently tax-exempt.", "source_url": "https://floridarevenue.com/Pages/SalesTaxHolidays.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "fl", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "permitted", "summary": "No state individual income tax — Florida does not tax wages, salaries, or other personal income.", "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/default.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "fl", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Groceries are exempt from sales tax: Section 212.08(1)(a), Florida Statutes — \"Food products for human consumption are exempt from the tax\" — covering edible commodities generally regarded as food; items outside that definition remain taxable.", "source_url": "https://www.flsenate.gov/Laws/Statutes/2025/212.08", "verified_at": "2026-07-06" }, { "jurisdiction_id": "fl", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "County-administered — property appraisers assess and handle exemption filings. The homestead exemption reduces taxable value by up to $50,000 on a permanent residence and qualifies the home for the Save Our Homes assessment limitation, which caps annual assessment increases and can be ported to a new Florida homestead. Additional exemptions exist for seniors, veterans, disability and surviving spouses of first responders.", "source_url": "https://floridarevenue.com/property/Pages/Taxpayers_Exemptions.aspx", "verified_at": "2026-07-06" }, { "jurisdiction_id": "fl", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "6% state sales tax; most counties add a discretionary sales surtax on top (rate varies by county and is collected with the state tax). Use tax at the same 6% rate applies to taxable out-of-state purchases brought into Florida.", "source_url": "https://floridarevenue.com/taxes/Pages/consumer.aspx", "verified_at": "2026-07-06" }, { "jurisdiction_id": "fl.city.jacksonville", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.5% (6.0% FL state + 1.5% Duval County surtax).", "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "fl.city.miami", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% (6.0% FL state + 1.0% Miami-Dade County surtax).", "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "fl.city.tampa", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.5% (6.0% FL state + 1.5% Hillsborough County surtax).", "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "fl.county.brevard", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "fl.county.broward", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "fl.county.duval", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.5% (6% FL state + 1.5% county surtax).", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "fl.county.hillsborough", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.5% (6% FL state + 1.5% county surtax).", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "fl.county.lafayette", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "verified_at": "2026-07-14" }, { "jurisdiction_id": "fl.county.lee", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.5% (6% FL state + 0.5% county surtax).", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "fl.county.liberty", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.5% (6% FL state + 1.5% county surtax; 0.5% of the surtax expires Dec 31, 2026 → 7.0% from Jan 1, 2027).", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "verified_at": "2026-07-14" }, { "jurisdiction_id": "fl.county.miami_dade", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "fl.county.orange", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.5% (6% FL state + 0.5% county surtax).", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "fl.county.palm_beach", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.5% (6% FL state + 0.5% county surtax) — effective Jan 1, 2026.", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "fl.county.pasco", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "fl.county.pinellas", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "fl.county.polk", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "fl.county.volusia", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.5% (6% FL state + 0.5% county surtax).", "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ga", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "4% state sales tax; counties layer local option sales taxes on top, so the combined rate varies by county — the DOR publishes the quarterly General Rate Chart. The local rate applied is generally the county where the buyer receives the goods; the City of Atlanta adds a 1% municipal option tax (MOST).", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-07-06" }, { "jurisdiction_id": "ga", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "About 33 cents/gallon state motor-fuel excise (plus a 0.75c storage fee), excludes the 18.4c federal tax; indexed annually.", "source_url": "https://dor.georgia.gov/taxes/motor-fuel-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ga", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday. Georgia does not currently hold a statewide sales-tax holiday.", "source_url": "https://dor.georgia.gov/taxes", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ga", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "County-administered: assessed value is 40% of fair market value, minus homestead exemptions (state standard $2,000; many counties offer more), times the local millage rate. DOR worked example: a $100,000 home at 25 mills owes about $950/yr. Bills are typically due Dec 20; assessments are set each Jan 1 at fair market value (OCGA 48-5-6).", "source_url": "https://dor.georgia.gov/property-tax-real-and-personal-property-faq", "verified_at": "2026-07-06" }, { "jurisdiction_id": "ga", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Eligible food (groceries) is exempt from the 4% Georgia state sales tax but stays subject to applicable local sales taxes — per the DOR food rate chart, \"exempt food is subject to all applicable local taxes,\" so grocery bills still carry the county portion.", "source_url": "https://dor.georgia.gov/sales-tax-rates-food-tsplost-exempt-and-motor-vehicles", "verified_at": "2026-07-06" }, { "jurisdiction_id": "ga", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 4.99% for 2026, reduced from 5.19% effective Jan 1, 2026 (HB 111), with further 0.10-point annual cuts planned toward 3.99%.", "source_url": "https://dor.georgia.gov/taxes", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ga.city.atlanta", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.9% (4.0% GA state + 3.0% Fulton County + 1.5% city + 0.4% TSPLOST).", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ga.county.bleckley", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Bleckley.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ga.county.butts", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Butts.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ga.county.chatham", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.00% GA state + 3.00% local) countywide in Chatham (Savannah).", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ga.county.cherokee", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.00% GA state + 3.00% local) countywide in Cherokee.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ga.county.clayton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) in Clayton; 9.00% in College Park portion.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ga.county.cobb", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.00% (4.00% GA state + 2.00% local) countywide in Cobb.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ga.county.coweta", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Coweta.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ga.county.dekalb", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) in DeKalb; 8.90% inside Atlanta portion.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ga.county.dodge", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Dodge.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ga.county.effingham", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Effingham.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ga.county.forsyth", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.00% GA state + 3.00% local) countywide in Forsyth.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ga.county.fulton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.90% (4.00% GA state + 4.90% local) in Atlanta; Fulton outside Atlanta 7.75%.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ga.county.gwinnett", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.00% (4.00% GA state + 2.00% local) countywide in Gwinnett.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ga.county.hall", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.00% GA state + 3.00% local) countywide in Hall (Gainesville).", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ga.county.hart", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.00% GA state + 3.00% local) countywide in Hart.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ga.county.henry", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Henry.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ga.county.lumpkin", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Lumpkin.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ga.county.murray", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% GA state + 5.00% local) countywide in Murray.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ga.county.muscogee", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (4.00% GA state + 5.00% local) countywide in Muscogee (Columbus).", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ga.county.richmond", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.50% (4.00% GA state + 4.50% local) countywide in Richmond (Augusta).", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ga.county.union", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.00% GA state + 3.00% local) countywide in Union.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-07-04" }, { "jurisdiction_id": "ga.county.white", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in White.", "source_url": "https://dor.georgia.gov/sales-tax-rates-general", "verified_at": "2026-07-04" }, { "jurisdiction_id": "hi", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "conditional", "summary": "Graduated with a top rate of 11.00% (12 brackets, 1.40%–11.00%); the 11% rate applies to income over $325,000 for single filers.", "source_url": "https://tax.hawaii.gov/tax-year-information/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "hi", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "No sales tax — Hawaii levies a General Excise Tax (GET) on businesses instead: 4% on most activities (0.5% wholesaling/manufacturing), plus a 0.5% county surcharge in all four counties (Honolulu, Kauai, Hawaii and Maui, each through 2030). Businesses may visibly pass it on (max pass-on rate 4.712%); the GET base is broad and includes many services.", "source_url": "https://tax.hawaii.gov/geninfo/get/", "verified_at": "2026-07-06" }, { "jurisdiction_id": "hi", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "restricted", "summary": "Groceries are taxed at the full 4% general excise tax (counties may add ≤0.5%); a small income-tax credit offsets it for lower earners.", "source_url": "aarp.org/money/taxes/states-that-tax-groceries", "verified_at": "2026-06-05" }, { "jurisdiction_id": "hi", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Levied and administered by Hawaii's four counties (Honolulu, Maui, Hawaii, Kauai) — no statewide rate; rates are set per property class and tier. FY2025 owner-occupied/residential-class rates run about $1.80–$5.95 per $1,000 of net taxable value (roughly 0.18%–0.6%) depending on county; commercial and hotel/resort classes are higher. Varies by county.", "source_url": "https://files.hawaii.gov/dbedt/economic/databook/2024-individual/09/094924.pdf", "verified_at": "2026-07-12" }, { "jurisdiction_id": "hi", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday. Hawaii has no general sales tax (it levies a General Excise Tax instead).", "source_url": "https://tax.hawaii.gov/geninfo/get/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "hi", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "permitted", "summary": "About 18.5 cents/gallon in state gasoline taxes (16c state excise + 2.5c environmental tax), excludes the 18.4c federal tax; each county adds its own 16.5–24c local fuel tax on top.", "source_url": "https://tax.hawaii.gov/forms/a1_b3_5fuel/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "hi.city.honolulu", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "permitted", "summary": "Combined GET (sales) tax 4.5% (4.0% HI state GET + 0.5% Oahu county surcharge) — the lowest rate of any major US city.", "source_url": "https://tax.hawaii.gov/geninfo/countysurcharge/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ia", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Sales-tax holiday Aug 7–8, 2026: clothing and footwear under $100 per item exempt from state and local sales tax.", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/iowas-annual-sales-tax-holiday", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ia", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "About 30 cents/gallon state gasoline excise (varies slightly by ethanol blend), excludes the 18.4c federal tax.", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/iowa-fuel-tax-information", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ia", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Iowa's state sales and use tax rate is 6%. Many localities add a 1% Local Option Sales Tax (LOST) on top, so the combined rate is commonly 7%.", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/general/iowa-taxfee-descriptions-and-rates", "verified_at": "2026-07-07" }, { "jurisdiction_id": "ia", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Iowa has no statewide property tax; it is levied locally on the taxable value of real property. Property is assessed at 100% of market value (agricultural realty is valued on productivity); a statewide rollback can set taxable value below assessed value. Rates are a local composite of county, city, school-district, and special levies, expressed in dollars per $1,000 of taxable value.", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/general/iowa-taxfee-descriptions-and-rates", "verified_at": "2026-07-07" }, { "jurisdiction_id": "ia", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food and food ingredients (\"grocery\" food) are exempt from Iowa sales tax (Iowa Code 423.3(57)). Alcoholic beverages, candy, dietary supplements, soft drinks, tobacco, prepared food, and food sold through vending machines remain taxable.", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/iowa-sales-tax-food", "verified_at": "2026-07-07" }, { "jurisdiction_id": "ia", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 3.8% for 2026 (single rate on all taxable income).", "source_url": "https://revenue.iowa.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ia.city.ames", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Ames (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ia.city.cedar_rapids", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Cedar Rapids (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ia.city.council_bluffs", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Council Bluffs (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ia.city.davenport", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Davenport (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ia.city.des_moines", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Des Moines (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ia.city.dubuque", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Dubuque (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ia.city.iowa", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Iowa City (6.0% IA state + 1% LOST). Iowa City's 1% LOST took effect July 1, 2026 (approved by voters Nov. 4, 2025).", "source_url": "https://www.icgov.org/government/city-manager-s-office/lost", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ia.city.iowa_city", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Iowa City (6.0% IA state + 1% LOST). Iowa City's 1% LOST took effect July 1, 2026 (approved by voters Nov. 4, 2025).", "source_url": "https://www.icgov.org/government/city-manager-s-office/lost", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ia.city.sioux_city", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Sioux City (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ia.city.waterloo", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Waterloo (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ia.county.black_hawk", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Waterloo (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ia.county.cerro_gordo", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Mason City (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ia.county.clinton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Clinton (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ia.county.dallas", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Waukee/West Des Moines (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ia.county.dubuque", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Dubuque (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ia.county.johnson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Iowa City (6.0% IA state + 1% LOST). Iowa City's 1% LOST took effect July 1, 2026 (approved by voters Nov. 4, 2025).", "source_url": "https://www.icgov.org/government/city-manager-s-office/lost", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ia.county.linn", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Cedar Rapids (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ia.county.polk", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Des Moines (6.0% IA state + 1% LOST). Most Polk cities impose LOST.", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ia.county.pottawattamie", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Council Bluffs (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ia.county.scott", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Davenport (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ia.county.story", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Ames (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ia.county.woodbury", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Sioux City (6.0% IA state + 1% LOST).", "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "id", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "About 33 cents/gallon state gasoline tax (32c excise + 1c petroleum transfer fee), excludes the 18.4c federal tax.", "source_url": "https://tax.idaho.gov/taxes/product-excise-taxes/fuels-taxes-and-fees/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "id", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Idaho's sales tax rate is 6% (use tax is also 6%). Local sales tax is rare — only certain resort cities and auditorium districts add a local sales tax.", "source_url": "https://tax.idaho.gov/taxes/sales-use/online-guide/", "verified_at": "2026-07-07" }, { "jurisdiction_id": "id", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "The State of Idaho collects no property tax; counties assess and levy it locally. Property is assessed at 100% of market value as of January 1, less exemptions. The homeowner's exemption removes 50% of an owner-occupied home's value plus up to one acre (capped at $125,000) from the taxable amount. Local taxing-district budgets set the rate.", "source_url": "https://tax.idaho.gov/taxes/property/understanding-property-taxes/", "verified_at": "2026-07-07" }, { "jurisdiction_id": "id", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "restricted", "summary": "Groceries taxed at the full 6% state rate — the highest state grocery tax — but residents can claim a grocery credit (up to $155/person).", "source_url": "aarp.org/money/taxes/states-that-tax-groceries", "verified_at": "2026-06-05" }, { "jurisdiction_id": "id", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://tax.idaho.gov/taxes/sales-use/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "id", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 5.3% for 2026 (the first ~$4,800 single / $9,600 married is taxed at 0%).", "source_url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "id.county.ada", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 6.0% (ID state rate) — Idaho has no county sales tax; only some resort cities add local. Boise 6.0%.", "source_url": "https://tax.idaho.gov/taxes/sales-use/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "id.county.bannock", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Pocatello 6.0%.", "source_url": "https://tax.idaho.gov/taxes/sales-use/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "id.county.bingham", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Blackfoot 6.0%.", "source_url": "https://tax.idaho.gov/taxes/sales-use/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "id.county.bonneville", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Idaho Falls 6.0%.", "source_url": "https://tax.idaho.gov/taxes/sales-use/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "id.county.canyon", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 6.0% (ID state rate) — no county sales tax in Idaho. Nampa/Caldwell 6.0%.", "source_url": "https://tax.idaho.gov/taxes/sales-use/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "id.county.elmore", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Mountain Home 6.0%.", "source_url": "https://tax.idaho.gov/taxes/sales-use/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "id.county.jerome", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Jerome 6.0%.", "source_url": "https://tax.idaho.gov/taxes/sales-use/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "id.county.kootenai", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Coeur d Alene 6.0%.", "source_url": "https://tax.idaho.gov/taxes/sales-use/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "id.county.latah", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Moscow 6.0%.", "source_url": "https://tax.idaho.gov/taxes/sales-use/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "id.county.madison", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Rexburg 6.0%.", "source_url": "https://tax.idaho.gov/taxes/sales-use/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "id.county.nez_perce", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Lewiston 6.0%.", "source_url": "https://tax.idaho.gov/taxes/sales-use/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "id.county.twin_falls", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Twin Falls 6.0%.", "source_url": "https://tax.idaho.gov/taxes/sales-use/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "il", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 4.95% individual income tax.", "source_url": "https://tax.illinois.gov/research/taxrates/incometax.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "il", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "conditional", "summary": "State 1% grocery tax eliminated Jan 1, 2026 — but municipalities may levy a 1% local grocery tax (≈665 have).", "source_url": "https://tax.illinois.gov/research/publications/bulletins/fy-2026-10.html", "verified_at": "2026-07-13" }, { "jurisdiction_id": "il", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Illinois' state sales tax (retailers' occupation and use tax) is 6.25% on general merchandise and 1% on qualifying drugs and medical appliances. Home-rule and other local taxes can push the combined rate well above 6.25% depending on location.", "source_url": "https://tax.illinois.gov/questionsandanswers/answer.139.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "il", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "conditional", "summary": "About 66.4 cents/gallon in total state gasoline taxes (48.3c excise + ~17c prepaid sales tax + fees), excludes the 18.4c federal tax; the excise is indexed and adjusts each July 1.", "source_url": "https://tax.illinois.gov/research/taxrates/motorfuel.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "il", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday (Illinois ran a one-time 2022 reduction only).", "source_url": "https://tax.illinois.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "il", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Illinois property tax is not administered by the state — it is assessed and managed locally by cities, counties, townships, and taxing districts. Local officials set assessed values and tax rates, so effective property-tax rates vary widely by locality; contact your local county officials for specifics.", "source_url": "https://tax.illinois.gov/localgovernments/property.html", "verified_at": "2026-07-11" }, { "jurisdiction_id": "il.city.chicago", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.25% (6.25% IL state + 1.75% Cook County + 1.25% city + 1.0% RTA); rises to 10.5% June 2026 — among the highest of any major US city.", "source_url": "https://tax.illinois.gov/research/publications/bulletins/fy-2026-10.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "il.county.champaign", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.5% unincorporated countywide base (6.25% IL state + local) — Champaign 9.25%.", "source_url": "https://tax.illinois.gov/research/taxrates.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "il.county.cook", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.0% unincorporated countywide (6.25% IL state + county/RTA); Chicago 10.25%.", "source_url": "https://tax.illinois.gov/research/taxrates.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "il.county.dupage", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% unincorporated countywide base (6.25% IL state + local) — cities range to 8.5%.", "source_url": "https://tax.illinois.gov/research/taxrates.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "il.county.kane", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% unincorporated countywide base (6.25% IL state + local) — Aurora/Elgin 8.5%.", "source_url": "https://tax.illinois.gov/research/taxrates.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "il.county.lake", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% unincorporated countywide base (6.25% IL state + local) — Waukegan 8.5%.", "source_url": "https://tax.illinois.gov/research/taxrates.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "il.county.madison", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.85% unincorporated countywide base (6.25% IL state + Metro-East transit + local).", "source_url": "https://tax.illinois.gov/research/taxrates.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "il.county.mchenry", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.25% unincorporated countywide base (6.25% IL state + local) — Woodstock 8.5%.", "source_url": "https://tax.illinois.gov/research/taxrates.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "il.county.peoria", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.25% unincorporated countywide base (6.25% IL state + local) — City of Peoria higher.", "source_url": "https://tax.illinois.gov/research/taxrates.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "il.county.sangamon", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.75% unincorporated countywide base (6.25% IL state + local) — Springfield higher.", "source_url": "https://tax.illinois.gov/research/taxrates.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "il.county.st_clair", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.35% unincorporated countywide base (6.25% IL state + Metro-East transit + local).", "source_url": "https://tax.illinois.gov/research/taxrates.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "il.county.will", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% unincorporated countywide base (6.25% IL state + local) — cities higher.", "source_url": "https://tax.illinois.gov/research/taxrates.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "il.county.winnebago", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.75% unincorporated countywide base (6.25% IL state + local) — Rockford 8.75%.", "source_url": "https://tax.illinois.gov/research/taxrates.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "in", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "conditional", "summary": "About 53.5 cents/gallon in total state gasoline taxes (36c excise + ~17.5c gasoline use tax), excludes the 18.4c federal tax. The use-tax portion is recalculated monthly.", "source_url": "https://www.in.gov/dor/i-am-a/business-corp/gasoline-use-tax/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "in", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://www.in.gov/dor/", "verified_at": "2026-07-02" }, { "jurisdiction_id": "in", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 2.95% for 2026, reduced from 3.00% effective Jan 1, 2026; scheduled to fall to 2.90% in 2027. Counties also levy local income taxes.", "source_url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "in", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Indiana's constitutional property-tax caps (circuit breaker credits) limit the bill to 1% of gross assessed value for homesteads, 2% for other residential and agricultural land, and 3% for nonresidential and personal property. Assessed value reflects market value-in-use; local levies set the rate. A homestead must receive the Homestead Standard Deduction to qualify for the 1% cap.", "source_url": "https://www.in.gov/dlgf/files/240429-Fact-Sheet-Circuit-Breaker-Caps.pdf", "verified_at": "2026-07-07" }, { "jurisdiction_id": "in", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food and food ingredients (\"grocery\" food) sold unheated and without eating utensils are exempt from Indiana's 7% sales tax (Sales Tax Information Bulletin #29). Candy, soft drinks, dietary supplements, prepared food, alcoholic beverages, and tobacco remain taxable.", "source_url": "https://www.in.gov/dor/files/reference/sib29.pdf", "verified_at": "2026-07-07" }, { "jurisdiction_id": "in", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Indiana's state sales and use tax rate is 7%. Indiana has no general local sales taxes; some counties and municipalities add a 1% food-and-beverage (FAB) tax that applies only to prepared food and beverages.", "source_url": "https://www.in.gov/dor/business-tax/sales-tax/", "verified_at": "2026-07-07" }, { "jurisdiction_id": "in.city.indianapolis", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% (7.0% IN state; Indiana has no local sales tax) — uniform statewide.", "source_url": "https://www.in.gov/dor/business-tax/sales-tax/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ks", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "6.5% state retailers' sales tax (in effect since July 1, 2015), plus local city and county sales taxes that vary by location.", "source_url": "https://www.ksrevenue.gov/bustaxtypessales.html", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ks", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://www.ksrevenue.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ks", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "About 25 cents/gallon state gasoline tax (24c excise + ~1c fees), excludes the 18.4c federal tax.", "source_url": "https://www.ksrevenue.gov/taxrates.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ks", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated, two brackets, top rate 5.58% (5.20% up to $23,000 single / $46,000 married; 5.58% above).", "source_url": "https://www.ksrevenue.gov/taxrates.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ks", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "conditional", "summary": "State grocery tax fully eliminated Jan 1, 2025 — but city/county sales taxes still apply to food.", "source_url": "aarp.org/money/taxes/states-that-tax-groceries", "verified_at": "2026-06-05" }, { "jurisdiction_id": "ks", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Kansas has no statewide property tax rate — real property is appraised locally by each county appraiser and taxed at mill levies set by local taxing units (counties, cities, school districts, and special districts). Assessments, appeals, and exemptions are handled at the county level, so effective rates vary by county.", "source_url": "https://www.ksrevenue.gov/pvdindex.html", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ks.city.wichita", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Wichita shoppers pay a combined 7.5% sales tax: the 6.5% Kansas statewide rate plus a 1.0% Sedgwick County add-on applied to most taxable purchases.", "source_url": "https://www.salestaxhandbook.com/kansas/rates/wichita", "verified_at": "2026-06-07" }, { "jurisdiction_id": "ks.county.butler", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.5% (6.5% KS state + county + city) — El Dorado (seat); Andover 8.5%, varies by city within county.", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ks.county.crawford", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.0% (6.5% KS state + county + city) — Pittsburg base; varies within county by city/district.", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ks.county.douglas", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.35% (6.5% KS state + county + city) — Lawrence base; special districts higher, varies by city.", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ks.county.geary", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (6.5% KS state + county + city) — Junction City base; varies within county by city/district.", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ks.county.johnson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.35% (6.5% KS state + county + city) — Overland Park base; special districts higher, varies by city.", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ks.county.leavenworth", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (6.5% KS state + county + city) — Leavenworth base; districts up to 11.5%, varies by city.", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ks.county.reno", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% (6.5% KS state + county + city) — Hutchinson base; varies within county by city/district.", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ks.county.riley", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.15% (6.5% KS state + county + city) — Manhattan (Riley side); Pottawatomie side 9.45%, varies by city.", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ks.county.saline", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.25% (6.5% KS state + county + city) — Salina base; districts up to 11.25%, varies by city.", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ks.county.sedgwick", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.5% (6.5% KS state + county + city) — Wichita base; special districts up to 9.5%, varies by city.", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ks.county.shawnee", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.35% (6.5% KS state + county + city) — Topeka base; special districts higher, varies by city.", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ks.county.wyandotte", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.125% (6.5% KS state + county + city) — Kansas City KS base; districts up to 11.125%, varies by city.", "source_url": "https://www.ksrevenue.gov/salesratechanges.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ky", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://revenue.ky.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ky", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "26.4 cents/gallon in state taxes & fees (25.0c motor-fuels tax + 1.4c environmental fee), FY2026; a temporary 10c cut took effect May 11, 2026 amid a fuel-price spike.", "source_url": "https://revenue.ky.gov/Business/Motor-Fuels-Tax/Pages/default.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ky", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 3.5% for 2026, reduced from 4.0% effective Jan 1, 2026 (phasing down toward elimination as revenue triggers are met).", "source_url": "https://taxnews.ey.com/news/2025-0543-kentucky-lowers-personal-income-tax-rate-effective-january-1-2026", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ky", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Real property in Kentucky is assessed by county Property Valuation Administrators (PVAs) and taxed at the state real property rate (10.6 cents per $100 of value for 2025) plus local rates set by counties, cities, school districts, and special districts. Rates and exemptions (such as the homestead exemption) are administered locally.", "source_url": "https://revenue.ky.gov/Property/Pages/default.aspx", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ky", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food and food ingredients for home consumption are exempt (KRS 139.485; definitions in effect since July 1, 2004). Not exempt: alcoholic beverages, tobacco, candy, dietary supplements, soft drinks, and prepared food (heated, retailer-combined, or sold with utensils). Bakery items sold without utensils are exempt; vending-machine food is taxable.", "source_url": "https://revenue.ky.gov/News/Publications/Sales%20Tax%20Newsletters/Sales%20Tax%20Facts%202004%20-%20May.pdf", "verified_at": "2026-07-12" }, { "jurisdiction_id": "ky", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "6% state sales and use tax on retail sales. There are no local sales taxes in Kentucky, so the 6% rate applies statewide.", "source_url": "https://revenue.ky.gov/Business/Sales-Use-Tax/pages/default.aspx", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ky.city.louisville", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.0% (6.0% KY state; Kentucky has no local sales tax) — uniform statewide.", "source_url": "https://revenue.ky.gov/Business/Sales-Use-Tax/Pages/default.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "la", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "No back-to-school/general holiday (eliminated); a Second Amendment holiday on firearms, ammunition and hunting supplies runs Sept 4–6, 2026.", "source_url": "https://revenue.louisiana.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "la", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Levied by the parish/local political subdivision where the property sits — millages are set locally. Residential property is assessed at 10% of fair market value; the homestead exemption covers $7,500 of assessed value ($75,000 of market value) and applies to non-municipal taxes (municipal taxes only in Orleans Parish). Qualifying homeowners 65+ or disabled can freeze their assessed value; the Louisiana Tax Commission oversees assessments. Varies by parish.", "source_url": "https://www.house.louisiana.gov/housefiscal/DOCS_TAXREV/2014_Louisiana%20Property%20Tax%20Basics.pdf", "verified_at": "2026-07-12" }, { "jurisdiction_id": "la", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food for home consumption is exempt from the state sales tax. Local (parish and city) sales taxes may still apply to food.", "source_url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/are-there-any-exemptions-from-the-sales-tax/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "la", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "permitted", "summary": "20.0 cents/gallon in state tax (16c excise to the Transportation Trust Fund + 4c dedicated to debt service).", "source_url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/excise-taxes/motor-fuel-taxes/what-is-the-tax-rate-on-gasoline-diesel-and-special-fuels/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "la", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 3% (effective Jan 1, 2025 under the 2025 reform; prior graduated brackets repealed).", "source_url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "la", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "5.00% state sales tax (rate as of January 1, 2025). Parish and city sales taxes are added on top of the state rate, so combined rates vary widely by location.", "source_url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/what-is-the-sales-tax-rate-in-louisiana/", "verified_at": "2026-07-11" }, { "jurisdiction_id": "la.city.baton_rouge", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax ~11.0% typical (5.0% LA state + ~6.0% East Baton Rouge Parish/city) — among the highest in the US; varies by address.", "source_url": "https://www.brla.gov/686/Sales-Use-Tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "la.city.new_orleans", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.0% (5.0% LA state + 5.0% Orleans Parish local) — among the highest in the US.", "source_url": "https://nola.gov/sales-tax-rate/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "la.county.bossier", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (5.00% LA state + 5.00% local) in Bossier City; other towns 10.25%.", "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "la.county.caddo", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.60% (5.00% LA state + 4.60% local) in Shreveport; rural 8.35%, varies within parish.", "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "la.county.calcasieu", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.75% (5.00% LA state + 5.75% local) in Lake Charles; varies within parish by ward.", "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "la.county.east_baton_rouge", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.50% (5.00% LA state + 5.50% local) in Baton Rouge; varies within parish by city/district.", "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "la.county.jefferson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (5.00% LA state + 4.75% local) in Metairie/unincorporated; varies within parish by city.", "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "la.county.lafayette", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.00% (5.00% LA state + 4.00% local) in Lafayette; other cities up to 10.00%.", "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "la.county.livingston", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.50% (5.00% LA state + 5.50% local) in Denham Springs; unincorporated 9.00%.", "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "la.county.orleans", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.00% (5.00% LA state + 5.00% local) in New Orleans; French Quarter EDD adds 0.245%.", "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "la.county.ouachita", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.99% (5.00% LA state + 5.99% local) in Monroe; Sterlington 11.50%, varies within parish.", "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "la.county.rapides", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.50% (5.00% LA state + 5.50% local) in Alexandria; varies within parish by city.", "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "la.county.st_tammany", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.63% (5.00% LA state + 4.63% local) in Slidell; Covington 9.25%, Mandeville 9.75%.", "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "la.county.tangipahoa", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.50% (5.00% LA state + 5.50% local) in Hammond; Amite/Independence 11.00%.", "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ma", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "24.0 cents/gallon state tax on gasoline (21c excise + ~2.5c underground-storage-tank fee).", "source_url": "https://www.mass.gov/orgs/massachusetts-department-of-revenue", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ma", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "One annual holiday: most retail items priced $2,500 or less are tax-free Aug 15–16, 2026.", "source_url": "https://www.mass.gov/info-details/massachusetts-sales-tax-holiday-frequently-asked-questions", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ma", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Massachusetts property tax is assessed and collected locally by each city or town, based on the full and fair cash value of the property as set by local assessors. Tax rates are determined locally from the levy each community needs, and total levy growth is capped by Proposition 2½ (about 2.5% a year). The state Department of Revenue's Division of Local Services oversees local assessing but does not set individual bills.", "source_url": "https://www.mass.gov/guides/massachusetts-municipal-property-taxes", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ma", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "6.25% state sales and use tax on tangible personal property and telecommunications. There is no general local sales tax (a local option applies only to restaurant meals).", "source_url": "https://www.mass.gov/info-details/massachusetts-tax-rates", "verified_at": "2026-07-11" }, { "jurisdiction_id": "ma", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food products for human consumption are exempt from sales tax; meals sold by restaurants are taxable. Food purchased with federal food benefits (SNAP) is also exempt.", "source_url": "https://www.mass.gov/guides/sales-and-use-tax", "verified_at": "2026-07-12" }, { "jurisdiction_id": "ma", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "conditional", "summary": "Flat 5% PLUS a 4% surtax on taxable income over $1,107,750 (2026 threshold), for a top effective rate of 9% above that level.", "source_url": "https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ma.city.boston", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.25% (6.25% MA state; Massachusetts allows no local sales tax) — uniform statewide.", "source_url": "https://www.mass.gov/guides/sales-and-use-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "md", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Assessed by the state (SDAT) at fair market value on a 3-year cycle, with any increase phased in over 3 years; state, county, and municipal tax rates then apply to the assessment. The Homestead Tax Credit caps annual taxable-assessment growth at 10% (localities may set 0–10%), and an income-based Homeowners' Property Tax Credit is available. Varies by county.", "source_url": "https://dat.maryland.gov/realproperty/pages/homeowners-guide.aspx", "verified_at": "2026-07-12" }, { "jurisdiction_id": "md", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Two holidays: Shop Maryland Energy (Energy Star) Feb 14–16, 2026, and Shop Maryland Tax-Free Week (clothing/footwear $100 or less) Aug 9–15, 2026.", "source_url": "https://www.marylandcomptroller.gov/about/comptroller/programs.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "md", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "46.0 cents/gallon state excise (FY2026, inflation-indexed); total state taxes & fees ~46.6c (excludes the 18.4c federal tax).", "source_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/motor-fuel/motor-fuel-rate-chart-fy2026.pdf", "verified_at": "2026-05-31" }, { "jurisdiction_id": "md", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated; state top rate 6.5% (over $1M, added 2025) — PLUS a mandatory local \"piggyback\" income tax of 2.25%–3.20% in every county and Baltimore City, so combined rates approach ~9%.", "source_url": "https://www.marylandtaxes.gov/individual/income/tax-info/index.php", "verified_at": "2026-05-31" }, { "jurisdiction_id": "md", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Grocery/market food sold for off-premises consumption by a substantial grocery or market business is exempt, including snack food. Taxable: prepared or heated food, and items Maryland law does not treat as food — soft drinks, bottled water, candy/confectionery, and alcohol.", "source_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip5.pdf", "verified_at": "2026-07-12" }, { "jurisdiction_id": "md", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "6% state sales and use tax, applied statewide (Comptroller of Maryland official 6% rate chart).", "source_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/Tax_rate_chart.pdf", "verified_at": "2026-07-12" }, { "jurisdiction_id": "md.city.baltimore", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.0% (6.0% MD state; Maryland has no local sales tax) — uniform statewide.", "source_url": "https://www.marylandtaxes.gov/business/sales-use/index.php", "verified_at": "2026-05-31" }, { "jurisdiction_id": "me", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "5.5% general sales and use tax statewide (Maine Revenue Services rate schedule). Higher special rates apply: prepared food 8%, lodging 9%, short-term auto rental 10%, adult-use cannabis 10%.", "source_url": "https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates", "verified_at": "2026-07-12" }, { "jurisdiction_id": "me", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated; top rate 7.15% (2026 brackets 5.8% / 6.75% / 7.15%; top bracket starts at $64,850 single / $129,750 joint).", "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf", "verified_at": "2026-05-31" }, { "jurisdiction_id": "me", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://www.maine.gov/revenue/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "me", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "\"Grocery staples\" — food products ordinarily consumed for human nourishment (produce, meat, fish, dairy, bread, canned and boxed foods) — are exempt. Taxable: candy and confections, soft drinks, bottled water, dietary supplements, snack foods (chips, granola bars), desserts/bakery items, and jerky; prepared food is taxed at the higher 8% rate.", "source_url": "https://www.maine.gov/future/sites/maine.gov.revenue/files/inline-files/IB12RetailersofFoodProducts022020.pdf", "verified_at": "2026-07-12" }, { "jurisdiction_id": "me", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "30.0 cents/gallon state excise on gasoline (2026).", "source_url": "https://www.maine.gov/revenue/taxes/fuel-tax/rates", "verified_at": "2026-05-31" }, { "jurisdiction_id": "me", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Locally administered — assessments and rates are set at the municipal level in Maine's 482 organized municipalities; Maine Revenue Services determines annual state valuations and serves as the assessor for the Unorganized Territory. Homestead Exemption and other state relief programs apply. Varies by town.", "source_url": "https://www.maine.gov/revenue/taxes/property-tax", "verified_at": "2026-07-12" }, { "jurisdiction_id": "mi", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Groceries (food and food ingredients) are exempt from sales tax; prepared food intended for immediate consumption is taxable.", "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-54g", "verified_at": "2026-07-14" }, { "jurisdiction_id": "mi", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 4.25% (rate confirmed unchanged for 2026; no statutory reduction triggered).", "source_url": "https://www.michigan.gov/treasury/news/2026/04/15/state-individual-income-tax-rate-for-2026-tax-year-determined", "verified_at": "2026-05-31" }, { "jurisdiction_id": "mi", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "6% state sales tax (with a companion 6% use tax); Michigan does not allow cities or local units to impose sales tax. Residential electricity, natural gas, and home heating fuels are taxed at 4%.", "source_url": "https://www.michigan.gov/taxes/business-taxes/sales-use-tax", "verified_at": "2026-07-12" }, { "jurisdiction_id": "mi", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "No statewide rate — the Michigan Constitution requires uniform assessment at no more than 50% of true cash (market) value, and under Proposal A each parcel's taxable value can rise no more than the rate of inflation or 5%, whichever is less. Tax bill = taxable value × locally set millages. Varies by locality.", "source_url": "https://www.michigan.gov/-/media/Project/Websites/treasury/Assessors/Guide_to_Basic_Assessing_116.pdf", "verified_at": "2026-07-12" }, { "jurisdiction_id": "mi", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://www.michigan.gov/taxes", "verified_at": "2026-05-31" }, { "jurisdiction_id": "mi", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "conditional", "summary": "52.4 cents/gallon state excise, effective Jan 1, 2026 (up 5.2c; the budget law replaced the 6% sales tax on fuel with a higher inflation-indexed excise).", "source_url": "https://www.michigan.gov/taxes/business-taxes/motor-fuel/changes", "verified_at": "2026-05-31" }, { "jurisdiction_id": "mi.city.detroit", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.0% (6.0% MI state; Michigan has no local sales tax) — uniform statewide.", "source_url": "https://www.michigan.gov/taxes/business-taxes/sales-use-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "mn", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food and food ingredients (groceries) are exempt from sales tax; candy, soft drinks, and prepared food are taxable.", "source_url": "https://www.revenue.state.mn.us/guide/food-and-food-ingredients", "verified_at": "2026-07-14" }, { "jurisdiction_id": "mn", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State general sales tax is 6.875%. Cities and counties may add local sales taxes (plus special local taxes on items like lodging, liquor, and restaurant sales), so the combined rate varies by location.", "source_url": "https://www.revenue.state.mn.us/guide/taxes-and-rates", "verified_at": "2026-07-13" }, { "jurisdiction_id": "mn", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "conditional", "summary": "Graduated; top rate 9.85% (2026 rates 5.35% / 6.80% / 7.85% / 9.85%; top bracket starts at $203,150 single / $337,930 joint).", "source_url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets", "verified_at": "2026-05-31" }, { "jurisdiction_id": "mn", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://www.revenue.state.mn.us/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "mn", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "32.6 cents/gallon state gasoline excise tax, in effect since Jan 1, 2026 - Minnesota adjusts this rate each January 1, so there is no mid-year July change. A 2.0c/gallon petroleum cleanup fee additionally applies during the July-October 2026 filing periods, plus a 0.1c/gallon inspection fee. Excludes the 18.4c federal tax.", "source_url": "https://www.revenue.state.mn.us/petroleum-tax-fuel-excise-tax-rates-and-fees", "verified_at": "2026-07-02" }, { "jurisdiction_id": "mn", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Property tax is administered locally by counties, not the state. Local governments (county, city or town, school district) each set a levy, and your bill is based on your property's assessed market value and classification, so effective rates vary widely by location.", "source_url": "https://www.revenue.state.mn.us/understanding-property-tax", "verified_at": "2026-07-14" }, { "jurisdiction_id": "mn.city.minneapolis", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 9.025% (6.875% MN state + 0.15% Hennepin County + 0.5% city + 1.5% transit/metro).", "source_url": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "verified_at": "2026-05-31" }, { "jurisdiction_id": "mn.county.anoka", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.125% in Coon Rapids/Blaine (6.875% state + metro 1.0% + 0.25% county). Twin Cities metro.", "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mn.county.carver", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.375% in Chaska; Chanhassen 8.875% (6.875% state + metro 1.0% + local). Twin Cities metro.", "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mn.county.dakota", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.125% in Eagan/Lakeville (6.875% state + metro 1.0% + 0.25% county). Twin Cities metro.", "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mn.county.hennepin", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.025% in Minneapolis (6.875% state + metro 1.0% + county/city local). Twin Cities metro.", "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mn.county.olmsted", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.125% in Rochester (6.875% state + 0.75% city + 0.5% county). Non-metro.", "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mn.county.ramsey", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.875% in St. Paul (6.875% state + metro 1.0% + county/city local). Twin Cities metro.", "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mn.county.scott", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.375% in Shakopee (6.875% state + metro 1.0% + local). Twin Cities metro.", "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mn.county.sherburne", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.875% in Elk River (6.875% state + 1.0% city). Non-metro.", "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mn.county.st_louis", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.875% in Duluth (6.875% state + 1.0% city + 0.5% city transit + county). Non-metro.", "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mn.county.stearns", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.0% in St. Cloud (6.875% state + 0.5% city + county transit). Non-metro.", "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mn.county.washington", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.875% in Woodbury (6.875% state + metro 1.0% + local). Twin Cities metro.", "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mn.county.wright", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.375% in Otsego/St. Michael (6.875% state + 0.5% county transit). Non-metro.", "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mo", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "conditional", "summary": "Groceries taxed at a reduced 1.225% state rate (plus local); repeal bills are pending.", "source_url": "aarp.org/money/taxes/states-that-tax-groceries", "verified_at": "2026-06-05" }, { "jurisdiction_id": "mo", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Two holidays: Back-to-School Aug 7–9 (clothing ≤$100, supplies ≤$50, computers ≤$1,500) and Show-Me Green Apr 19–25 (Energy Star appliances); both waive state and local tax.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/holidays/back-to-school/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "mo", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "29.5 cents/gallon state motor-fuel tax (the final step of a phased increase that topped out July 2025); excludes the 18.4c federal tax.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/motor-fuel/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "mo", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated, topping out at 4.70% (on Missouri taxable income over ~$9,191); rates 2.0%–4.70% for 2026, indexed for inflation.", "source_url": "https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "mo", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales and use tax is 4.225% (Chapter 144 RSMo). Cities, counties, and special districts may add local sales taxes, so the combined rate depends on the location.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use", "verified_at": "2026-07-13" }, { "jurisdiction_id": "mo", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Property tax is assessed and collected locally. County assessors set your property's market value, apply a classification percentage to reach assessed value (19% for residential), then local taxing districts apply their levies, so rates vary by county and district.", "source_url": "https://stc.mo.gov/information/how-property-tax-bills-are-calculated/", "verified_at": "2026-07-14" }, { "jurisdiction_id": "mo.city.kansas_city", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 9.975% typical (4.225% MO state + 1.375% Jackson County + 3.25% city + 1.125% special) — varies by district.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "mo.county.boone", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.975% (4.225% MO state + local) — Columbia; varies within county by city/district.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mo.county.cass", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.1% (4.225% MO state + local) — Belton; Harrisonville (seat) 8.225%, varies by city.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mo.county.clay", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.85% (4.225% MO state + local) — Liberty (county seat); Kansas City portion 8.725%, varies by city.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mo.county.cole", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.85% (4.225% MO state + local) — Jefferson City; varies within county by city/district.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mo.county.franklin", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.85% (4.225% MO state + local) — Washington city; varies within county by city/district.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mo.county.greene", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.1% (4.225% MO state + local) — Springfield; varies within county by city/district.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mo.county.jackson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.975% (4.225% MO state + local) — Kansas City base; varies within county by city/district.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mo.county.jasper", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.725% (4.225% MO state + local) — Joplin (Jasper Co portion); varies within county by city.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mo.county.jefferson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.6% (4.225% MO state + local) — Arnold (largest city); varies within county by city/district.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mo.county.platte", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.725% (4.225% MO state + local) — Kansas City (Platte portion); Parkville 7.975%, varies by city.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mo.county.st_charles", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.95% (4.225% MO state + local) — St. Charles city; varies within county by city/district.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mo.county.st_louis", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.988% (4.225% MO state + local) — Florissant; unincorporated county 7.738%, varies by city.", "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ms", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "24.4 cents/gallon total state charges on gasoline from July 1, 2026: the excise rose from 21.0c to 24.0c (the second annual 3-cent step of the phase-in enacted in 2025) plus the 0.4c environmental protection fee. Excludes the 18.4c federal tax.", "source_url": "https://www.dor.ms.gov/business/petroleum-tax", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ms", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales tax is 7% on retail sales of most tangible personal property and many services (Miss. Code Ann. Section 27-65-17). Certain items carry reduced rates — e.g., 5% on automobiles and light trucks, 1.5% on farm and manufacturing machinery, 3.5% on large construction contracts.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ms", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Two holidays: back-to-school (clothing/footwear under $100) July 10–12, 2026, and Second Amendment Weekend (firearms, ammunition, hunting supplies) Aug 28–30, 2026.", "source_url": "https://www.dor.ms.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ms", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Owner-occupied single-family homes are assessed at 10% of true value and most other real property at 15%; county and local taxing authorities levy the millage, so bills vary by county.", "source_url": "https://www.dor.ms.gov/property/ad-valorem-tax", "verified_at": "2026-07-16" }, { "jurisdiction_id": "ms", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Income over $10,000 is taxed at a flat 4.0% for 2026 (first $10,000 exempt), down from 4.4% in 2025. Under the 2025 Build Up Mississippi Act the rate falls to 3.75% in 2027 and 3.0% by 2030, with further growth-triggered cuts toward elimination.", "source_url": "https://billstatus.ls.state.ms.us/documents/2025/html/HB/0001-0099/HB0001SG.htm", "verified_at": "2026-07-15" }, { "jurisdiction_id": "ms", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "conditional", "summary": "Groceries (SNAP-eligible food) taxed at a reduced 5% rate (cut from 7% on July 1, 2025); non-qualifying items remain at 7%. No further cut currently scheduled.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ms.county.desoto", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Southaven/Olive Branch 7.0%.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ms.county.forrest", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Hattiesburg 7.0%.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ms.county.harrison", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Gulfport/Biloxi 7.0%.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ms.county.hinds", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 7.0% (MS state rate) — no county sales tax in MS. City of Jackson adds 1% = 8.0% in Jackson.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ms.county.jackson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Pascagoula/Ocean Springs 7.0%.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ms.county.jones", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Laurel 7.0%.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ms.county.lamar", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Purvis/Hattiesburg area 7.0%.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ms.county.lauderdale", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Meridian 7.0%.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ms.county.lee", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. City of Tupelo adds 0.25% = 7.25% in Tupelo.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ms.county.madison", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Madison/Ridgeland 7.0%.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ms.county.pearl_river", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Picayune/Poplarville 7.0%.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ms.county.rankin", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Pearl/Brandon 7.0%.", "source_url": "https://www.dor.ms.gov/business/sales-use-tax", "verified_at": "2026-06-18" }, { "jurisdiction_id": "mt", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "33.0 cents/gallon state gasoline tax (unchanged); excludes the 18.4c federal tax.", "source_url": "https://www.mdt.mt.gov/business/fueltax/rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "mt", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "permitted", "summary": "Montana has no general statewide sales or use tax; some tourist localities levy local resort/lodging taxes.", "source_url": "https://revenue.mt.gov/taxes/general-sales-tax", "verified_at": "2026-07-15" }, { "jurisdiction_id": "mt", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday — Montana has no general statewide sales tax.", "source_url": "https://mtrevenue.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "mt", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Montana has no general statewide sales tax, so groceries are never subject to a state sales tax.", "source_url": "https://revenue.mt.gov/taxes/general-sales-tax", "verified_at": "2026-07-15" }, { "jurisdiction_id": "mt", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "The state Department of Revenue appraises property and certifies taxable values; local governments set mill levies (plus a statewide 95-mill school equalization levy) and county treasurers collect, so bills vary by jurisdiction.", "source_url": "https://mtrevenue.gov/property/", "verified_at": "2026-07-16" }, { "jurisdiction_id": "mt", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated, topping out at 5.65% in 2026 (down from 5.9%); the lower 4.7% rate applies up to $47,500 single / $95,000 joint. No state sales tax.", "source_url": "https://revenue.mt.gov/news/recent-news/HB-337", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nc", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "NC general state sales tax is 4.75%; counties add local (and some transit) rates, so combined rates are 6.75%-7% in most counties, 7.25% in Wake, 7.5% in Durham and Orange, and 8.25% in Mecklenburg (which added a 1% local tax effective July 1, 2026), per NCDOR's official county rate table.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-07-02" }, { "jurisdiction_id": "nc", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday (North Carolina repealed its back-to-school holiday in 2014).", "source_url": "https://www.ncdor.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nc", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "41.0 cents/gallon state motor-fuels excise for 2026 (plus a 0.25c inspection fee), up from 2025; excludes the 18.4c federal tax.", "source_url": "https://www.ncdor.gov/motor-fuels-and-alternative-fuels-tax-rate-january-1-2026-through-december-31-2026", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nc", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Qualifying groceries are exempt from the state, transit, and general local sales tax, but a 2% local food tax applies.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/taxable-items/food-non-qualifying-food-and-prepaid-meal-plans", "verified_at": "2026-07-14" }, { "jurisdiction_id": "nc", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 3.99% for 2026 (down from 4.25% in 2025); a further cut to 3.49% is triggered for 2027.", "source_url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nc", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Property tax is administered locally: county assessors value your property, and counties and municipalities set their own tax rates, so effective rates vary by location.", "source_url": "https://www.ncdor.gov/taxes-forms/property-tax", "verified_at": "2026-07-14" }, { "jurisdiction_id": "nc.city.charlotte", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% (4.75% NC state + 2.00% county + 0.50% transit + 1.00% additional county) — effective July 1, 2026 under the Mecklenburg County sales and use tax increase.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/other-sales-and-use-tax-resources/important-notices-issued-sales-and-use-tax-division/important-notice-mecklenburg-county-sales-and-use-tax-increase", "verified_at": "2026-07-02" }, { "jurisdiction_id": "nc.city.raleigh", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.25% (4.75% NC state + 2.0% Wake County + 0.5% transit).", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nc.county.buncombe", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nc.county.cabarrus", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nc.county.cumberland", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nc.county.durham", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.50% (4.75% NC state + 2.75% local incl. 0.50% transit) — county-wide rate.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nc.county.forsyth", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nc.county.gaston", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nc.county.graham", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-07-14" }, { "jurisdiction_id": "nc.county.guilford", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.75% (4.75% NC state + 2.00% local) — county-wide rate.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nc.county.iredell", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.75% (4.75% NC state + 2.00% local) — county-wide rate.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nc.county.madison", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-07-14" }, { "jurisdiction_id": "nc.county.mecklenburg", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% (4.75% NC state + 2.00% county + 0.50% transit + 1.00% additional county) county-wide — rose from 7.25% effective July 1, 2026.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/other-sales-and-use-tax-resources/important-notices-issued-sales-and-use-tax-division/important-notice-mecklenburg-county-sales-and-use-tax-increase", "verified_at": "2026-07-02" }, { "jurisdiction_id": "nc.county.new_hanover", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nc.county.union", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.75% (4.75% NC state + 2.00% local) — county-wide rate.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nc.county.wake", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.25% (4.75% NC state + 2.50% local incl. 0.50% transit) — county-wide rate.", "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nd", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://www.tax.nd.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nd", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales tax is 5% for most retail sales (a few items carry higher gross-receipts rates: 7% alcohol, 3% new farm machinery and new mobile homes). Cities and counties may add local sales and use taxes, so the combined rate varies by location.", "source_url": "https://www.tax.nd.gov/business/sales-and-use-tax", "verified_at": "2026-07-13" }, { "jurisdiction_id": "nd", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food and food ingredients (groceries) are exempt from sales tax; prepared food, candy, dietary supplements, soft drinks, alcohol, and tobacco remain taxable.", "source_url": "https://www.tax.nd.gov/sales-tax-exemptions-incentives", "verified_at": "2026-07-15" }, { "jurisdiction_id": "nd", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Property tax is levied locally by your county, city, township, school and park districts (not the state). Residential taxable value is 4.5% of market value, and your bill equals that taxable value times the total local mill levy, so rates vary by location.", "source_url": "https://www.tax.nd.gov/residential-property-tax", "verified_at": "2026-07-14" }, { "jurisdiction_id": "nd", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated with a low 2.50% top rate for 2026 (brackets from 0% up to 2.50%).", "source_url": "https://www.tax.nd.gov/individual-income-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nd", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "23.0 cents/gallon state gasoline tax for 2026; excludes the 18.4c federal tax.", "source_url": "https://www.tax.nd.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ne", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://revenue.nebraska.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ne", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales and use tax is 5.5%. Cities and counties may add local sales taxes of 0.5%, 1%, 1.5%, 1.75%, or 2%, so the combined rate depends on the location.", "source_url": "https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-sales-and-use-tax-faqs", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ne", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated individual income tax; for 2026 the top rate is 4.55% (brackets 2.46% / 3.51% / 4.55%), down from 5.20% in 2025.", "source_url": "https://revenue.nebraska.gov/sites/default/files/doc/research/chronology/4-607table1.pdf", "verified_at": "2026-07-15" }, { "jurisdiction_id": "ne", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food and food ingredients for human consumption are exempt from sales tax; prepared food and food sold through vending machines are taxable.", "source_url": "https://revenue.nebraska.gov/about/information-guides/food-tax-exemptions", "verified_at": "2026-07-16" }, { "jurisdiction_id": "ne", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Property tax is levied locally: county assessors value real property at about 100% of actual value (75% for agricultural land), and local subdivisions (counties, schools, cities) set the rates, so bills vary by tax district.", "source_url": "https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-property-assessment-faqs", "verified_at": "2026-07-16" }, { "jurisdiction_id": "ne", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "31.8 cents/gallon state motor-fuel tax (set for Jan–Jun 2026; adjusts semiannually); excludes the 18.4c federal tax.", "source_url": "https://revenue.nebraska.gov/motor-fuels/fuel-tax-rates", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ne.city.omaha", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Omaha shoppers pay a blended 7.0% at the register: Nebraska's 5.5% state rate stacked with the city's 1.5% local option sales tax (no county or transit add-on applies).", "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates", "verified_at": "2026-06-07" }, { "jurisdiction_id": "ne.county.adams", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Hastings (5.5% NE state + 1.5% city). Rural areas 5.5%.", "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ne.county.buffalo", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Kearney (5.5% NE state + 1.5% city). Rural areas 5.5%.", "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ne.county.dawson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Lexington (5.5% NE state + 1.5% city). Rural areas 5.5%.", "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ne.county.dodge", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Fremont (5.5% NE state + 1.5% city). Rural areas 5.5%.", "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ne.county.douglas", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Omaha (5.5% NE state + 1.5% city). Rural Douglas County areas 5.5%.", "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ne.county.hall", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.5% in Grand Island (5.5% NE state + 2.0% city). Rural areas 5.5%.", "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ne.county.lancaster", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.25% in Lincoln (5.5% NE state + 1.75% city). Rural areas 5.5%.", "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ne.county.lincoln", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.5% in North Platte (5.5% NE state + 2.0% city). Rural areas 5.5%.", "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ne.county.madison", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.5% in Norfolk (5.5% NE state + 2.0% city). Rural areas 5.5%.", "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ne.county.platte", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Columbus (5.5% NE state + 1.5% city). Rural areas 5.5%.", "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ne.county.sarpy", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Bellevue (5.5% NE state + 1.5% city); Papillion 7.5%. Varies by city.", "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ne.county.scotts_bluff", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Scottsbluff (5.5% NE state + 1.5% city); Gering 7.5%. Varies by city.", "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nh", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "The gasoline road toll (state gas tax) is 22.2 cents/gallon; adding the oil discharge (1.331c) and oil pollution control (0.215c) fees, the total state charge is about 23.75 cents/gallon (2026 rates). Excludes the 18.4-cent federal tax.", "source_url": "https://www.administration.dos.nh.gov/road-toll/petroleum-products-licensing", "verified_at": "2026-07-15" }, { "jurisdiction_id": "nh", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "permitted", "summary": "New Hampshire has no general sales tax (state or local).", "source_url": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax", "verified_at": "2026-07-15" }, { "jurisdiction_id": "nh", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday — New Hampshire has no general sales tax at all.", "source_url": "https://www.revenue.nh.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nh", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "New Hampshire has no general sales tax, so groceries are never taxed.", "source_url": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax", "verified_at": "2026-07-15" }, { "jurisdiction_id": "nh", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "permitted", "summary": "No state individual income tax — the interest-and-dividends tax was repealed effective Jan 1, 2025, so wages and investment income are both untaxed.", "source_url": "https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nh", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Property taxes are assessed, levied, and collected locally by municipalities based on assessed valuation (RSA 76); each town's rate is set annually, so bills vary widely by municipality.", "source_url": "https://www.revenue.nh.gov/taxes-glance/property-tax", "verified_at": "2026-07-16" }, { "jurisdiction_id": "nj", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Property tax is administered locally by municipal assessors and county boards of taxation, with state Division of Taxation oversight, so rates and bills vary by municipality.", "source_url": "https://www.nj.gov/treasury/taxation/lpt/localtax.shtml", "verified_at": "2026-07-16" }, { "jurisdiction_id": "nj", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "49.1 cents/gallon in state gasoline taxes (petroleum gross-receipts tax + 10.5c motor-fuels tax), up 4.2c on Jan 1, 2026; excludes the 18.4c federal tax.", "source_url": "https://www.nj.gov/treasury/news/2025/12012025.shtml", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nj", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday — New Jersey's annual holiday was repealed (P.L. 2024, c. 19); clothing and footwear are exempt year-round instead.", "source_url": "https://www.nj.gov/treasury/taxation/businesses/salestax/salestaxholiday.shtml", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nj", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "conditional", "summary": "Graduated, topping out at 10.75% (on income over $1,000,000) — the 4th-highest top rate in the nation.", "source_url": "https://www.nj.gov/treasury/taxation/taxtables.shtml", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nj", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Most food sold as grocery items is exempt from sales tax; candy, soft drinks, and prepared food are taxable.", "source_url": "https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su4.pdf", "verified_at": "2026-07-16" }, { "jurisdiction_id": "nj", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "6.625% statewide sales tax on most goods and certain services; New Jersey has no general local sales taxes. In designated Urban Enterprise Zones, certified sellers may charge half the rate (3.3125%) on qualified in-person sales.", "source_url": "https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml", "verified_at": "2026-07-16" }, { "jurisdiction_id": "nm", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Property tax is administered by counties: assessors value property as of January 1 and mail valuation notices each spring, and the county treasurer bills from net taxable value, so rates vary by county and district. Exemptions are available for qualifying homeowners.", "source_url": "https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/property-tax/", "verified_at": "2026-07-16" }, { "jurisdiction_id": "nm", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "New Mexico levies a gross receipts tax (GRT) instead of a conventional sales tax, commonly passed on to the customer. Combined rates range from 4.875% (the state portion) to 10.8125% depending on location, as counties and municipalities add local increments.", "source_url": "https://realfile.tax.newmexico.gov/FYI-105.pdf", "verified_at": "2026-07-16" }, { "jurisdiction_id": "nm", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated, topping out at 5.90% (on income over $210,000); rates 1.5%–5.9%.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/personal-income-tax-rates/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nm", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "permitted", "summary": "18.9 cents/gallon state gasoline tax (17c excise + ~1c+ petroleum loading fee); excludes the 18.4c federal tax.", "source_url": "https://www.tax.newmexico.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nm", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Gross-receipts tax holiday for back-to-school July 31–Aug 2, 2026 (clothing/shoes <$100, computers ≤$1,000, related items ≤$500); retailer participation is optional.", "source_url": "https://www.tax.newmexico.gov/news-alerts/tax-holiday/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nm", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Qualifying grocery food sold by retail food stores is deductible from gross receipts tax (Section 7-9-92 NMSA), so groceries are generally untaxed; alcoholic beverages, tobacco, and prepared hot food do not qualify.", "source_url": "https://realfile.tax.newmexico.gov/FYI-105.pdf", "verified_at": "2026-07-16" }, { "jurisdiction_id": "nm.city.albuquerque", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined gross-receipts (sales) tax 7.625% typical (state + Bernalillo County + city).", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "nm.county.bernalillo", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined gross receipts tax 7.625% (state+local) in Albuquerque — NM's consumer sales tax equivalent; varies by municipality.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nm.county.chaves", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined gross receipts tax 8.2708% (state+local) in Roswell — NM's consumer sales tax equivalent; varies by municipality.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nm.county.curry", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined gross receipts tax 7.9375% (state+local) in Clovis — NM's consumer sales tax equivalent; varies by municipality.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nm.county.dona_ana", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined gross receipts tax 8.39% (state+local) in Las Cruces — NM's consumer sales tax equivalent; varies by municipality.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nm.county.eddy", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined gross receipts tax 7.3958% (state+local) in Carlsbad — NM's consumer sales tax equivalent; varies by municipality.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nm.county.lea", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined gross receipts tax 6.5625% (state+local) in Hobbs — NM's consumer sales tax equivalent; varies by municipality.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nm.county.mckinley", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined gross receipts tax 8.0625% (state+local) in Gallup — NM's consumer sales tax equivalent; varies by municipality.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nm.county.otero", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined gross receipts tax 8.1875% (state+local) in Alamogordo — NM's consumer sales tax equivalent; varies by municipality.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nm.county.san_juan", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined gross receipts tax 8.1875% (state+local) in Farmington — NM's consumer sales tax equivalent; varies by municipality.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nm.county.sandoval", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined gross receipts tax 7.4375% (state+local) in Rio Rancho — NM's consumer sales tax equivalent; varies by municipality.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nm.county.santa_fe", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined gross receipts tax 8.1875% (state+local) in Santa Fe — NM's consumer sales tax equivalent; varies by municipality.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nm.county.valencia", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined gross receipts tax 8.425% (state+local) in Los Lunas — NM's consumer sales tax equivalent; varies by municipality.", "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nv", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Statewide sales and use tax rate is 6.85% (the minimum in every county); counties add local-option taxes for combined rates of 6.85%–8.375% — e.g. Clark/Las Vegas 8.375%, Washoe/Reno 8.265%, Carson City & Storey & Churchill 7.60%, most rural counties 6.85%. Excludes any federal tax.", "source_url": "https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf", "verified_at": "2026-07-03" }, { "jurisdiction_id": "nv", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Nevada has no statewide property tax — real property is assessed and taxed locally by each county. Annual increases in a property owner's tax bill are limited by a partial abatement: capped at 3% for owner-occupied primary residences (and qualifying rentals) and 8% for other property, under NRS 361.4722–361.4723.", "source_url": "https://tax.nv.gov/wp-content/uploads/2024/06/FY-2024-2025-Redbook.pdf", "verified_at": "2026-07-03" }, { "jurisdiction_id": "nv", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "permitted", "summary": "No state income tax — \"The State of Nevada does not impose an individual or corporate income tax\" (Nevada Department of Taxation). Nevada does not tax wages, salaries, or other personal income.", "source_url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf", "verified_at": "2026-07-03" }, { "jurisdiction_id": "nv", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Groceries (food for human consumption) are exempt from sales and use tax under the Nevada Constitution (Art. 10 §3A) and NRS 372.284. Prepared food intended for immediate consumption, alcoholic beverages, and items such as tonics and vitamins remain taxable.", "source_url": "https://tax.nv.gov/wp-content/uploads/2024/05/01-2023-Tax-Notes-Issue-194-compressed.pdf", "verified_at": "2026-07-03" }, { "jurisdiction_id": "nv", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "23.81 cents/gallon in statewide gasoline taxes and fees (23c state excise + 0.75c cleanup fee + 0.055c inspection fee); counties add option and indexed taxes — for FY27 (from July 1, 2026) county-added taxes total ~39.8c in Clark and ~67.8c in Washoe. Excludes the 18.4c federal tax.", "source_url": "https://dmv.nv.gov/fuel.htm", "verified_at": "2026-07-16" }, { "jurisdiction_id": "nv", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No general sales-tax holiday. (Sole narrow exception: a Nevada Day–weekend exemption for Nevada National Guard members and their families.)", "source_url": "https://tax.nv.gov/", "verified_at": "2026-07-02" }, { "jurisdiction_id": "nv.city.las_vegas", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.375% (4.6% NV state + 3.775% Clark County).", "source_url": "https://tax.nv.gov/businesses/sales-and-use-tax/", "verified_at": "2026-07-02" }, { "jurisdiction_id": "nv.county.carson_city", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.60% (6.85% NV state + 0.75% local) — county-wide rate.", "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/", "verified_at": "2026-07-05" }, { "jurisdiction_id": "nv.county.churchill", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.60% (6.85% NV state + 0.75% local) — county-wide rate.", "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/", "verified_at": "2026-07-05" }, { "jurisdiction_id": "nv.county.clark", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.375% (6.85% NV state + 1.525% local) in Las Vegas — county-wide rate.", "source_url": "https://tax.nv.gov/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nv.county.douglas", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.10% (6.85% NV state + 0.25% local) — county-wide rate.", "source_url": "https://tax.nv.gov/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nv.county.elko", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.10% (6.85% NV state + 0.25% local) — county-wide rate.", "source_url": "https://tax.nv.gov/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nv.county.humboldt", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.85% (statewide minimum — no additional county rate) — county-wide rate.", "source_url": "https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf", "verified_at": "2026-07-05" }, { "jurisdiction_id": "nv.county.lander", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.10% (6.85% NV state + 0.25% local) — county-wide rate.", "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/", "verified_at": "2026-07-05" }, { "jurisdiction_id": "nv.county.lyon", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.10% (6.85% NV state + 0.25% local) — county-wide rate.", "source_url": "https://tax.nv.gov/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nv.county.nye", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.60% (6.85% NV state + 0.75% local) — county-wide rate.", "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/", "verified_at": "2026-07-05" }, { "jurisdiction_id": "nv.county.storey", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.60% (6.85% NV state + 0.75% local) — county-wide rate.", "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/", "verified_at": "2026-07-05" }, { "jurisdiction_id": "nv.county.washoe", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.265% (6.85% NV state + 1.415% local) in Reno — county-wide rate.", "source_url": "https://tax.nv.gov/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "nv.county.white_pine", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.725% (6.85% NV state + 0.875% local) — county-wide rate.", "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/", "verified_at": "2026-07-05" }, { "jurisdiction_id": "ny", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "23.85 cents/gallon in fixed state taxes on gasoline for 2026: 8¢ motor fuel excise + 0.05¢ petroleum testing fee + 15.8¢ petroleum business tax (the PBT adjusts every Jan. 1; it was 16.5¢ in 2025). State and local sales taxes are also charged at the pump. Excludes the 18.4¢ federal excise tax.", "source_url": "https://www.tax.ny.gov/pubs_and_bulls/publications/pub-908.htm", "verified_at": "2026-07-17" }, { "jurisdiction_id": "ny", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No statewide sales-tax holiday — but clothing and footwear under $110 per item are exempt from the state's 4% sales tax year-round.", "source_url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/clothing_and_footwear.htm", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ny", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "conditional", "summary": "Graduated state income tax: for tax year 2026, rates run 3.9% (lowest bracket) up to 10.9% on taxable income over $25,000,000 — among the highest top rates in the nation (Tax Law §601; further lower/middle-bracket cuts arrive in 2027). New York City residents pay an additional local income tax.", "source_url": "https://www.nysenate.gov/legislation/laws/TAX/601", "verified_at": "2026-07-17" }, { "jurisdiction_id": "ny", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Levied locally in New York: local assessors set assessed values (final assessment rolls published in most towns July 1), and school districts and municipalities bill on that value — rates vary widely by locality. STAR and senior/veterans/disability exemptions can lower the bill; assessments can be contested (grievance, then small-claims review by July 31).", "source_url": "https://www.tax.ny.gov/pit/property/propertyowners.htm", "verified_at": "2026-07-17" }, { "jurisdiction_id": "ny", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Groceries (food and food products sold by food stores) are exempt from sales tax. Exceptions are taxable: heated or prepared ready-to-eat food, sandwiches, carbonated beverages, and candy (Tax Law §1115(a)(1); TB-ST-283).", "source_url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/food_sold_by_food_stores.htm", "verified_at": "2026-07-17" }, { "jurisdiction_id": "ny", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "4.00% state rate plus county/city sales taxes — combined rates run 7% to 8.875% by jurisdiction (New York City 8.875%; most upstate counties 8%). Downstate rates include a 3/8% MCTD surcharge. Full per-jurisdiction table: DTF Publication 718.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-07-17" }, { "jurisdiction_id": "ny.city.long_beach", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.625% (4% NY state + 4.25% Nassau County + 0.375% MCTD) — Long Beach imposes no separate city sales tax; the Nassau County rate applies.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-07-14" }, { "jurisdiction_id": "ny.city.new_york", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.875% (4.0% NY state + 4.5% NYC + 0.375% MCTD) — uniform across all five boroughs.", "source_url": "https://www.nyc.gov/site/finance/business/business-nys-sales-tax.page", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ny.county.albany", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8% (4% NY state + 4% county).", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-07-14" }, { "jurisdiction_id": "ny.county.bronx", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.875% (4% NY state + 4.5% NYC + 0.375% MCTD) — Bronx borough, part of NYC.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ny.county.columbia", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8% (4% NY state + 4% county).", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-07-14" }, { "jurisdiction_id": "ny.county.erie", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.75% (4% NY state + 4.75% county).", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ny.county.kings", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.875% (4% NY state + 4.5% NYC + 0.375% MCTD) — Brooklyn, part of NYC.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ny.county.monroe", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8% (4% NY state + 4% county).", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ny.county.nassau", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.625% (4% NY state + 4.25% county + 0.375% MCTD).", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ny.county.new_york", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.875% (4% NY state + 4.5% NYC + 0.375% MCTD) — Manhattan (New York County), part of NYC.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ny.county.onondaga", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8% (4% NY state + 4% county).", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ny.county.orange", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.125% (4% NY state + 3.75% county + 0.375% MCTD).", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ny.county.queens", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.875% (4% NY state + 4.5% NYC + 0.375% MCTD) — Queens borough, part of NYC.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ny.county.richmond", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.875% (4% NY state + 4.5% NYC + 0.375% MCTD) — Staten Island, part of NYC.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ny.county.schenectady", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8% (4% NY state + 4% county).", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-07-14" }, { "jurisdiction_id": "ny.county.suffolk", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.625% (4% NY state + 4.25% county + 0.375% MCTD).", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ny.county.westchester", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.375% county base (4% state + 4% county + 0.375% MCTD); Yonkers 8.875%.", "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf", "verified_at": "2026-06-18" }, { "jurisdiction_id": "oh", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Groceries (food for off-premises consumption) are exempt from sales tax — the Ohio Constitution (art. XII, §3) bars taxing off-premises food (R.C. 5739.02(B)(2)). Soft drinks, alcohol, and dietary supplements are always taxable, and food eaten on the premises is taxable.", "source_url": "https://tax.ohio.gov/Portals/0/communications/information_releases/restinforelease8-14.pdf", "verified_at": "2026-07-17" }, { "jurisdiction_id": "oh", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Levied locally: tax applies to 35% of appraised (market) value times voted millage — a mill is $1 per $1,000 of assessed value. HB 920 \"effective rate\" reduction factors keep most bills from rising in step with property values; county auditors reappraise every 6 years (with a 3rd-year update). Rates vary by county and school district.", "source_url": "https://tax.ohio.gov/help-center/faqs/real-property-tax-general", "verified_at": "2026-07-17" }, { "jurisdiction_id": "oh", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Sales-tax holiday Aug 7–9, 2026: clothing $75 or less, school supplies/instructional materials $20 or less (reverted to the traditional 3-day format after the 2024–25 expansion).", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/sales-tax-holiday", "verified_at": "2026-05-31" }, { "jurisdiction_id": "oh", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "38.5 cents/gallon state motor-fuel tax for 2026; excludes the 18.4c federal tax.", "source_url": "https://tax.ohio.gov/excise/motor_fuel/tax_rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "oh", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 2.75% for 2026 (income at/below $26,050 owes $0); Ohio completed its move to a flat tax in 2026.", "source_url": "https://tax.ohio.gov/individual/resources/annual-tax-rates", "verified_at": "2026-05-31" }, { "jurisdiction_id": "oh", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales and use tax is 5.75%. Counties and transit authorities may add local sales tax in increments up to a maximum of 3%, so the overall combined rate cannot exceed 8.75%.", "source_url": "https://tax.ohio.gov/business/sales-and-use-tax", "verified_at": "2026-07-13" }, { "jurisdiction_id": "oh.city.columbus", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.5% (5.75% OH state + 1.25% Franklin County + 0.5% COTA transit).", "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes", "verified_at": "2026-05-31" }, { "jurisdiction_id": "oh.county.butler", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.50% (5.75% OH state + 0.75% county) — county-wide rate.", "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes", "verified_at": "2026-06-18" }, { "jurisdiction_id": "oh.county.clermont", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.75% (5.75% OH state + 1.00% county) — county-wide rate.", "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes", "verified_at": "2026-06-18" }, { "jurisdiction_id": "oh.county.cuyahoga", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.00% (5.75% OH state + 2.25% county/transit) — county-wide rate (Cleveland).", "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes", "verified_at": "2026-06-18" }, { "jurisdiction_id": "oh.county.franklin", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.00% (5.75% OH state + 2.25% county/transit) — county-wide base rate (Columbus).", "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes", "verified_at": "2026-06-18" }, { "jurisdiction_id": "oh.county.hamilton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.80% (5.75% OH state + 2.05% county/transit) — county-wide rate (Cincinnati).", "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes", "verified_at": "2026-06-18" }, { "jurisdiction_id": "oh.county.lake", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.25% (5.75% OH state + 1.50% county) — county-wide rate.", "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes", "verified_at": "2026-06-18" }, { "jurisdiction_id": "oh.county.lorain", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.50% (5.75% OH state + 0.75% county) — county-wide rate.", "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes", "verified_at": "2026-06-18" }, { "jurisdiction_id": "oh.county.lucas", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.75% (5.75% OH state + 2.00% county/transit) — county-wide rate (Toledo).", "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes", "verified_at": "2026-06-18" }, { "jurisdiction_id": "oh.county.montgomery", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.50% (5.75% OH state + 1.75% county/transit) — county-wide rate (Dayton).", "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes", "verified_at": "2026-06-18" }, { "jurisdiction_id": "oh.county.stark", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.50% (5.75% OH state + 0.75% county) — county-wide rate (Canton).", "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes", "verified_at": "2026-06-18" }, { "jurisdiction_id": "oh.county.summit", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.75% (5.75% OH state + 1.00% county) — county-wide rate (Akron).", "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes", "verified_at": "2026-06-18" }, { "jurisdiction_id": "oh.county.warren", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.75% (5.75% OH state + 1.00% county) — county-wide rate.", "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ok", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "County-administered ad valorem tax: the county assessor values real property at fair cash value and applies the county assessment percentage (set under Okla. Const. art. X, §8); millage rates vary by county and school district. Overseen by the Oklahoma Tax Commission Ad Valorem Division.", "source_url": "https://oklahoma.gov/tax/ad-valorem.html", "verified_at": "2026-07-17" }, { "jurisdiction_id": "ok", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "conditional", "summary": "State grocery tax eliminated Aug 2024 — but local sales taxes still apply to food (can top 5% in some cities).", "source_url": "aarp.org/money/taxes/states-that-tax-groceries", "verified_at": "2026-06-05" }, { "jurisdiction_id": "ok", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "4.5% state sales tax on gross receipts; counties and cities levy additional local sales taxes on top, so the combined rate varies by locality (delivered sales are taxed at the destination rate). Current city/county rates: OTC \"Rates and Codes\" charts and rate locator.", "source_url": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "verified_at": "2026-07-17" }, { "jurisdiction_id": "ok", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated with a 4.50% top rate for 2026 (cut from 4.75%; consolidated to 3 brackets under HB 2764).", "source_url": "https://oksenate.gov/press-releases/oklahoma-legislature-sends-comprehensive-tax-cuts-and-modernization-plan-governor", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ok", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "permitted", "summary": "20.0 cents/gallon state gasoline tax for 2026 (19c excise + 1c underground-storage-tank fee); excludes the 18.4c federal tax.", "source_url": "https://oklahoma.gov/tax.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ok", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Sales-tax holiday Aug 7–9, 2026: clothing and footwear priced under $100 are exempt from state and local sales tax.", "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/infographics/SalesTaxHoliday.pdf", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ok.city.oklahoma_city", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.625% typical (4.5% OK state + ~4.125% city/county).", "source_url": "https://oklahoma.gov/tax/businesses/tax-types/business-sales-tax.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ok.city.tulsa", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.517% typical (4.5% OK state + 0.367% Tulsa County + 3.65% city).", "source_url": "https://oklahoma.gov/tax/businesses/tax-types/business-sales-tax.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ok.county.canadian", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.85% (4.5% OK state + 0.35% county + 4% city) — Yukon; varies by city within county.", "source_url": "https://oklahoma.gov/tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ok.county.cleveland", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.75% (4.5% OK state + 0.125% county + 4.125% city) — Norman; varies by city within county.", "source_url": "https://oklahoma.gov/tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ok.county.comanche", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.0% (4.5% OK state + 0.375% county + 4.125% city) — Lawton; varies by city within county.", "source_url": "https://oklahoma.gov/tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ok.county.creek", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.667% (4.5% OK state + 1.167% county + 4% city) — Sapulpa; varies by city within county.", "source_url": "https://oklahoma.gov/tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ok.county.garfield", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.1% (4.5% OK state + 0.35% county + 4.25% city) — Enid; varies by city within county.", "source_url": "https://oklahoma.gov/tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ok.county.muskogee", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.999% (4.5% OK state + 1.499% county + 4% city) — Muskogee; varies by city within county.", "source_url": "https://oklahoma.gov/tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ok.county.oklahoma", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.625% (4.5% OK state + 0% county + 4.125% city) — Oklahoma City; county levies no tax, varies by city.", "source_url": "https://oklahoma.gov/tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ok.county.payne", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.313% (4.5% OK state + 0.813% county + 4% city) — Stillwater; varies by city within county.", "source_url": "https://oklahoma.gov/tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ok.county.pottawatomie", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.995% (4.5% OK state + 1.495% county + 4% city) — Shawnee; varies by city within county.", "source_url": "https://oklahoma.gov/tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ok.county.rogers", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.0% (4.5% OK state + 1.5% county + 4% city) — Claremore; varies by city within county.", "source_url": "https://oklahoma.gov/tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ok.county.tulsa", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.517% (4.5% OK state + 0.367% county + 3.65% city) — Tulsa; varies by city within county.", "source_url": "https://oklahoma.gov/tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ok.county.wagoner", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.05% (4.5% OK state + 1.55% county + 4% city) — Wagoner; varies by city within county.", "source_url": "https://oklahoma.gov/tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "or", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "40.0 cents/gallon state motor-fuel tax (official posted ODOT rate); a 6c increase to 46c is pending voter approval (Measure 120, May 2026). Excludes the 18.4c federal tax.", "source_url": "https://www.oregon.gov/odot/ftg/pages/current%20fuel%20tax%20rates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "or", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "permitted", "summary": "No state or local general sales tax in Oregon. (A vehicle use tax applies to new vehicles purchased outside the state, and Oregon law does not credit sales tax paid in other states.)", "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx", "verified_at": "2026-07-17" }, { "jurisdiction_id": "or", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Oregon has no general sales or use tax at all, so groceries are never taxed at any level.", "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx", "verified_at": "2026-07-17" }, { "jurisdiction_id": "or", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "conditional", "summary": "Graduated with a high 9.90% top rate for 2026 (brackets from 4.75% to 9.90%). No state sales tax.", "source_url": "https://www.oregon.gov/dor/programs/individuals/pages/pit.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "or", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday (Oregon has no statewide sales tax).", "source_url": "https://www.oregon.gov/dor/Pages/index.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "or", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "County-administered: county assessors value property and collect the tax for 1,200+ local taxing districts. Tax applies to the lesser of real market value or maximum assessed value — MAV growth is capped at 3%/year (Measure 50) — with district permanent rate limits and Measure 5 category limits (\"compression\"), so bills do not track market value directly. Appeals go to the county Property Value Appeals Board by Dec. 31.", "source_url": "https://www.oregon.gov/dor/programs/property/Pages/Personal-Property.aspx", "verified_at": "2026-07-17" }, { "jurisdiction_id": "or.city.portland", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "permitted", "summary": "No sales tax — Oregon levies neither a state nor a local sales tax.", "source_url": "https://www.oregon.gov/dor/programs/businesses/Pages/sales-tax.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "pa", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales and use tax is 6%. By law, an additional 1% local tax applies to purchases in Allegheny County and 2% in Philadelphia; Pennsylvania has no other general local sales tax.", "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "verified_at": "2026-07-13" }, { "jurisdiction_id": "pa", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Pennsylvania levies no state property tax; real estate is taxed by local districts (counties, municipalities, and school districts) on county-assessed values. The State Tax Equalization Board (STEB) sets each county's Common Level Ratio of assessed value to market value, used in assessment appeals and to equalize values for state education funding.", "source_url": "https://dced.pa.gov/local-government/boards-committees/steb-ted-faq/", "verified_at": "2026-07-18" }, { "jurisdiction_id": "pa", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "conditional", "summary": "57.6 cents/gallon state tax for 2026 (oil-company franchise tax + excise) — the highest state gas tax in the nation; excludes the 18.4c federal tax.", "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-rates/motor-fuel-tax-rates", "verified_at": "2026-05-31" }, { "jurisdiction_id": "pa", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 3.07% individual income tax for 2026.", "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-rates.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "pa", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food that is not ready-to-eat (groceries), along with candy and gum, is exempt from the 6% sales tax. Ready-to-eat/prepared food and food sold by a caterer or eating establishment are taxable.", "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "verified_at": "2026-07-18" }, { "jurisdiction_id": "pa", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://www.pa.gov/agencies/revenue.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "pa.city.philadelphia", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.0% (6.0% PA state + 2.0% Philadelphia local) — the highest in Pennsylvania.", "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-rates", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ri", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food and food ingredients for human consumption are exempt from the 7% sales tax (R.I. Gen. Laws 44-18-30(9)). Candy, soft drinks, dietary supplements, alcoholic beverages, tobacco, and prepared food/meals remain taxable.", "source_url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/regulations/FINAL-REGS-2009/FoodandFoodIngredientsRegFinal-v2-02122010.pdf", "verified_at": "2026-07-18" }, { "jurisdiction_id": "ri", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated with a 5.99% top rate for 2026 (brackets from 3.75% to 5.99%).", "source_url": "https://tax.ri.gov/tax-sections/personal-income-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ri", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://tax.ri.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ri", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Rhode Island has no state property tax; real property is assessed and taxed locally by each city and town, overseen by the RI Division of Municipal Finance. Rates vary widely by municipality, and state law caps a municipality's annual property tax levy increase at 4% (R.I. Gen. Laws 44-5-2).", "source_url": "https://municipalfinance.ri.gov/financial-tax-data/property-tax-cap", "verified_at": "2026-07-18" }, { "jurisdiction_id": "ri", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "40.0 cents/gallon state motor-fuel excise for 2026 (plus a ~1c environmental fee); excludes the 18.4c federal tax.", "source_url": "https://tax.ri.gov/tax-sections/sales-excise-taxes/motor-fuel-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ri", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales and use tax is a flat 7% statewide; Rhode Island has no general local (county or city) sales tax. A separate 1% local meals and beverage tax applies at eating and drinking establishments.", "source_url": "https://tax.ri.gov/tax-sections/sales-excise-taxes/sales-use-tax", "verified_at": "2026-07-18" }, { "jurisdiction_id": "sc", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "South Carolina has no statewide property tax; real and personal property are assessed and collected by local governments (with SCDOR assistance). Assessment ratios are set by law (SC Code 12-43-220): owner-occupied legal residences at 4% of fair market value and other real estate at 6%, with millage set locally. A Homestead Exemption covers the first $50,000 of value for homeowners age 65+, disabled, or blind.", "source_url": "https://dor.sc.gov/local-government-services", "verified_at": "2026-07-18" }, { "jurisdiction_id": "sc", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Sales-tax holiday Aug 7–9, 2026: clothing, footwear, school supplies, computers and certain bed/bath items exempt (no price cap on most items).", "source_url": "https://dor.sc.gov/communications/tax-free-weekend", "verified_at": "2026-05-31" }, { "jurisdiction_id": "sc", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "28.75 cents/gallon state motor-fuel user fee for 2026; excludes the 18.4c federal tax.", "source_url": "https://dor.sc.gov/tax-index/motor-fuel", "verified_at": "2026-05-31" }, { "jurisdiction_id": "sc", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Two-rate tax for 2026: 1.99% on income under $30,000 and 5.21% (top) on income $30,000+ (new structure under Act 110, replacing the prior graduated brackets).", "source_url": "https://dor.sc.gov/news/information-about-h-4216", "verified_at": "2026-05-31" }, { "jurisdiction_id": "sc", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Statewide sales and use tax is 6%. Counties may add voter-approved local sales taxes (Local Option, Capital Projects, School District, Transportation, and others, generally 1% each), so combined rates run about 6% to 9% by county.", "source_url": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "verified_at": "2026-07-18" }, { "jurisdiction_id": "sc", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Unprepared food eligible for purchase with USDA food coupons is exempt from the 6% state sales tax (SC Code 12-36-2120(75)). The exemption does not apply to local sales taxes unless a locality specifically exempts food; prepared/hot foods, alcohol, and tobacco stay taxable at 6%.", "source_url": "https://dor.sc.gov/sales-use-tax-exemption-unprepared-foods", "verified_at": "2026-07-18" }, { "jurisdiction_id": "sc.county.aiken", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8% (6% SC state + 2% local) — county-wide rate.", "source_url": "https://dor.sc.gov/tax/sales", "verified_at": "2026-06-18" }, { "jurisdiction_id": "sc.county.anderson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7% (6% SC state + 1% local) — county-wide rate.", "source_url": "https://dor.sc.gov/tax/sales", "verified_at": "2026-06-18" }, { "jurisdiction_id": "sc.county.beaufort", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6% (6% SC state, no local sales tax) — county-wide rate.", "source_url": "https://dor.sc.gov/tax/sales", "verified_at": "2026-06-18" }, { "jurisdiction_id": "sc.county.berkeley", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9% (6% SC state + 3% local) — county-wide rate.", "source_url": "https://dor.sc.gov/tax/sales", "verified_at": "2026-06-18" }, { "jurisdiction_id": "sc.county.charleston", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9% (6% SC state + 3% local) — county-wide rate.", "source_url": "https://dor.sc.gov/tax/sales", "verified_at": "2026-06-18" }, { "jurisdiction_id": "sc.county.dorchester", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7% (6% SC state + 1% local) — county-wide rate.", "source_url": "https://dor.sc.gov/tax/sales", "verified_at": "2026-06-18" }, { "jurisdiction_id": "sc.county.greenville", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6% (6% SC state, no local sales tax) — county-wide rate.", "source_url": "https://dor.sc.gov/tax/sales", "verified_at": "2026-06-18" }, { "jurisdiction_id": "sc.county.horry", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8% (6% SC state + 2% local) county-wide; 9% in Myrtle Beach.", "source_url": "https://dor.sc.gov/tax/sales", "verified_at": "2026-06-18" }, { "jurisdiction_id": "sc.county.lexington", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7% (6% SC state + 1% local) — county-wide rate.", "source_url": "https://dor.sc.gov/tax/sales", "verified_at": "2026-06-18" }, { "jurisdiction_id": "sc.county.richland", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8% (6% SC state + 2% local) — county-wide rate.", "source_url": "https://dor.sc.gov/tax/sales", "verified_at": "2026-06-18" }, { "jurisdiction_id": "sc.county.spartanburg", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7% (6% SC state + 1% local) — county-wide rate.", "source_url": "https://dor.sc.gov/tax/sales", "verified_at": "2026-06-18" }, { "jurisdiction_id": "sc.county.york", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7% (6% SC state + 1% local) — county-wide rate.", "source_url": "https://dor.sc.gov/tax/sales", "verified_at": "2026-06-18" }, { "jurisdiction_id": "sd", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "South Dakota collects no state property tax; the county Director of Equalization assesses property at full-and-true (market) value, which is equalized to 85% to set taxable value, and local taxing jurisdictions apply levies (dollars per thousand of taxable value). Owner-occupied homes get a reduced rate, and assessment-freeze/relief programs exist for the elderly and disabled.", "source_url": "https://dor.sd.gov/individuals/taxes/property-tax/", "verified_at": "2026-07-18" }, { "jurisdiction_id": "sd", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales and use tax is 4.2%. Municipalities may add a general municipal sales tax of up to 2% (plus a 1% municipal gross receipts tax on certain services), so combined rates reach about 6.2% in most towns.", "source_url": "https://dor.sd.gov/individuals/taxes/sales-use-tax/", "verified_at": "2026-07-18" }, { "jurisdiction_id": "sd", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://dor.sd.gov/individuals/taxes/sales-use-tax/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "sd", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "30.0 cents/gallon in state taxes & fees (28c excise + 2c tank-inspection fee); excludes the 18.4c federal tax.", "source_url": "https://dor.sd.gov/individuals/taxes/motor-fuel/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "sd", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "permitted", "summary": "No state individual income tax — 0% on wages and all personal income.", "source_url": "https://dor.sd.gov/individuals/taxes/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "sd", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "restricted", "summary": "Groceries taxed at the full 4.2% state rate with no offsetting credit — the only state to do so (rate set to revert to 4.5% on 7/1/2027 absent new law).", "source_url": "aarp.org/money/taxes/states-that-tax-groceries", "verified_at": "2026-06-05" }, { "jurisdiction_id": "tn", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Back-to-school holiday Jul 24–26, 2026 (last full weekend of July): clothing ≤$100, school/art supplies ≤$100, computers ≤$1,500.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/sales-tax-holiday.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tn", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "27.4 cents/gallon in state taxes & fees (26c gasoline tax + 1c special petroleum tax + 0.4c environmental fee); excludes the 18.4c federal tax.", "source_url": "https://www.tn.gov/revenue/taxes/motor-fuel-taxes/due-dates-and-tax-rates.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tn", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "permitted", "summary": "No state individual income tax — 0% on wages and investment income (the Hall tax on interest/dividends was fully repealed in 2021).", "source_url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tn", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "conditional", "summary": "Groceries taxed at a reduced 4% state rate (plus local); repeal bills are pending.", "source_url": "aarp.org/money/taxes/states-that-tax-groceries", "verified_at": "2026-06-05" }, { "jurisdiction_id": "tn", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "The general state sales tax rate is 7%. Each county and/or city adds a local option sales tax on top (commonly up to 2.75%), so combined rates run about 9% to 9.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html", "verified_at": "2026-07-18" }, { "jurisdiction_id": "tn", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Tennessee has no state property tax; the county assessor appraises property, a state-set assessment ratio is applied (residential and farm at 25% of appraised value, commercial/industrial at 40%), and the county commission sets the local tax rate per $100 of assessed value.", "source_url": "https://comptroller.tn.gov/office-functions/pa/property-taxes/how-to-figure-your-tax-bill.html", "verified_at": "2026-07-18" }, { "jurisdiction_id": "tn.city.memphis", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.25% Shelby County + 0.5% city) — near the top of TN rates.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-tax-rates.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tn.city.nashville", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% Davidson County local, including the 2025 transit surcharge).", "source_url": "https://www.salestaxhandbook.com/tennessee/rates/nashville", "verified_at": "2026-06-07" }, { "jurisdiction_id": "tn.county.benton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.blount", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local) — Maryville; county-wide local rate uniform.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tn.county.bradley", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.carroll", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.carter", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.chester", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.claiborne", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.clay", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.crockett", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.davidson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local incl. 0.5% transit surcharge eff. 2/1/2025) — Nashville.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tn.county.decatur", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.dekalb", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.fentress", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.grainger", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.greene", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.grundy", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.hamilton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local) — Chattanooga; county-wide local rate uniform.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tn.county.hancock", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.0% (7.0% TN state + 2.0% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.hardeman", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.hardin", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.hawkins", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.haywood", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.henderson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.hickman", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.houston", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.humphreys", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.jackson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.knox", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local) — Knoxville; county-wide local rate uniform.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tn.county.lake", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.lawrence", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.lewis", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.macon", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.mcnairy", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.montgomery", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local) — Clarksville; county-wide local rate uniform.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tn.county.moore", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.morgan", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.0% (7.0% TN state + 2.0% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.obion", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.overton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.perry", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.pickett", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.rutherford", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local) — Murfreesboro; county-wide local rate uniform.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tn.county.sevier", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local) — Sevierville; county-wide local rate uniform.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tn.county.shelby", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local) — Memphis; county-wide local rate uniform.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tn.county.stewart", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.sumner", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local) — Gallatin; county-wide local rate uniform.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tn.county.trousdale", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.unicoi", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.union", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.van_buren", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.washington", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local) — Johnson City; county-wide local rate uniform.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tn.county.wayne", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.weakley", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.white", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html", "verified_at": "2026-07-07" }, { "jurisdiction_id": "tn.county.williamson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local) — Franklin; county-wide local rate uniform.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tn.county.wilson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local) — Lebanon; county-wide local rate uniform.", "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tx", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "permitted", "summary": "20.0 cents/gallon state gasoline tax (flat 20c); excludes the 18.4c federal tax.", "source_url": "https://comptroller.texas.gov/taxes/motor-fuel/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tx", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales and use tax is 6.25%. Local taxing jurisdictions (cities, counties, transit authorities, special-purpose districts) may add up to 2%, for a maximum combined rate of 8.25%.", "source_url": "https://comptroller.texas.gov/taxes/sales/index.php", "verified_at": "2026-07-13" }, { "jurisdiction_id": "tx", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Texas levies no state property tax - the Comptroller neither collects property tax nor sets rates. Property is appraised by local appraisal districts and taxed by local units (school districts, counties, cities, special districts), which set the rates. Questions go to your local appraisal district or tax assessor-collector.", "source_url": "https://comptroller.texas.gov/taxes/property-tax/", "verified_at": "2026-07-19" }, { "jurisdiction_id": "tx", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Groceries (food products such as flour, bread, milk, eggs, fruits, and vegetables) are exempt from sales tax (Tax Code Sec. 151.314). Soft drinks, candy, prepared/hot food, and individual-sized snack portions are taxable.", "source_url": "https://comptroller.texas.gov/taxes/publications/96-280.php", "verified_at": "2026-07-19" }, { "jurisdiction_id": "tx", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Three 2026 holidays: Emergency Prep (Apr 25–27), Energy Star & water-efficient products (May 23–25), and Back-to-School clothing/supplies/backpacks under $100 (Aug 7–9).", "source_url": "https://comptroller.texas.gov/taxes/publications/98-490/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tx", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "permitted", "summary": "No state individual income tax — 0% on wages and all personal income.", "source_url": "https://comptroller.texas.gov/taxes/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tx.city.arlington", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% (6.25% TX state + 2.0% city/special) — Texas statutory max.", "source_url": "https://comptroller.texas.gov/taxes/sales/city.php", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tx.city.austin", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% (6.25% TX state + 1.0% city + 1.0% CapMetro transit) — Texas statutory max.", "source_url": "https://comptroller.texas.gov/taxes/sales/city.php", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tx.city.corpus_christi", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% (6.25% TX state + 1.375% city + 0.5% MTA transit + 0.125% crime control district) — Texas statutory max.", "source_url": "https://comptroller.texas.gov/taxes/sales/city.php", "verified_at": "2026-07-13" }, { "jurisdiction_id": "tx.city.dallas", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% (6.25% TX state + 1.0% city + 1.0% DART transit) — Texas statutory max.", "source_url": "https://comptroller.texas.gov/taxes/sales/city.php", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tx.city.el_paso", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% (6.25% TX state + 1.0% city + 0.5% county + 0.5% special) — Texas statutory max.", "source_url": "https://comptroller.texas.gov/taxes/sales/city.php", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tx.city.fort_worth", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% (6.25% TX state + 1.0% city + 1.0% transit/special) — Texas statutory max.", "source_url": "https://comptroller.texas.gov/taxes/sales/city.php", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tx.city.houston", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% (6.25% TX state + 1.0% city + 1.0% transit) — Texas statutory max.", "source_url": "https://comptroller.texas.gov/taxes/sales/city.php", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tx.city.plano", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% (6.25% TX state + 1.0% city + 1.0% DART transit) — Texas statutory max.", "source_url": "https://comptroller.texas.gov/taxes/sales/city.php", "verified_at": "2026-07-13" }, { "jurisdiction_id": "tx.city.san_antonio", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.25% (6.25% TX state + 1.125% city + 0.875% special/transit) — Texas statutory max.", "source_url": "https://comptroller.texas.gov/taxes/sales/city.php", "verified_at": "2026-05-31" }, { "jurisdiction_id": "tx.county.bexar", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — San Antonio reach the 8.25% cap.", "source_url": "https://comptroller.texas.gov/taxes/sales/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tx.county.borden", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.25% county-wide (6.25% TX state + 1.0% Borden County tax, eff. 10/1/2023); city/SPD taxes may raise the rate up to the 8.25% cap.", "source_url": "https://comptroller.texas.gov/taxes/sales/county.php", "verified_at": "2026-07-13" }, { "jurisdiction_id": "tx.county.collin", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Plano/McKinney/Frisco reach the 8.25% cap.", "source_url": "https://comptroller.texas.gov/taxes/sales/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tx.county.dallas", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Dallas and most cities reach the 8.25% cap.", "source_url": "https://comptroller.texas.gov/taxes/sales/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tx.county.denton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Denton and most cities reach the 8.25% cap.", "source_url": "https://comptroller.texas.gov/taxes/sales/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tx.county.el_paso", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — City of El Paso reach the 8.25% cap.", "source_url": "https://comptroller.texas.gov/taxes/sales/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tx.county.fort_bend", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — most cities reach the 8.25% cap.", "source_url": "https://comptroller.texas.gov/taxes/sales/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tx.county.harris", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Houston and most cities reach the 8.25% cap.", "source_url": "https://comptroller.texas.gov/taxes/sales/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tx.county.hidalgo", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — McAllen and most cities reach the 8.25% cap.", "source_url": "https://comptroller.texas.gov/taxes/sales/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tx.county.kent", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.25% county-wide (6.25% TX state; no Kent County sales tax); city/SPD taxes may add up to 2.00% (8.25% cap).", "source_url": "https://comptroller.texas.gov/taxes/sales/county.php", "verified_at": "2026-07-13" }, { "jurisdiction_id": "tx.county.montgomery", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Conroe and most cities reach the 8.25% cap.", "source_url": "https://comptroller.texas.gov/taxes/sales/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tx.county.roberts", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.25% county-wide (6.25% TX state; no Roberts County sales tax); city/SPD taxes may add up to 2.00% (8.25% cap).", "source_url": "https://comptroller.texas.gov/taxes/sales/county.php", "verified_at": "2026-07-13" }, { "jurisdiction_id": "tx.county.tarrant", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Fort Worth/Arlington reach the 8.25% cap.", "source_url": "https://comptroller.texas.gov/taxes/sales/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tx.county.travis", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Austin reach the 8.25% cap.", "source_url": "https://comptroller.texas.gov/taxes/sales/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "tx.county.williamson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Round Rock/Georgetown reach the 8.25% cap.", "source_url": "https://comptroller.texas.gov/taxes/sales/", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ut", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Flat 4.45% (reduced from 4.55% effective tax year 2026).", "source_url": "https://incometax.utah.gov/paying/tax-rates", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ut", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://tax.utah.gov/sales", "verified_at": "2026-05-31" }, { "jurisdiction_id": "ut", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "conditional", "summary": "Groceries taxed at a reduced 3% combined rate (1.75% state + 1.25% local).", "source_url": "https://tax.utah.gov/business/sales-tax/other-sales-tax/food-rate/", "verified_at": "2026-07-13" }, { "jurisdiction_id": "ut", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "31.9 cents/gallon state motor-fuel tax in effect July 1-Dec 31, 2026 - temporarily reduced from the 37.9c rate that applied Jan 1-Jun 30, 2026, per the Utah State Tax Commission rate table (listed as a separate Jul-Dec 2026 rate). Excludes the 18.4c federal tax.", "source_url": "https://tax.utah.gov/business/other-taxes/fuel/rates/", "verified_at": "2026-07-02" }, { "jurisdiction_id": "ut", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Locally assessed by county assessors with Tax Commission oversight under the certified-tax-rate process. A primary residence (plus up to one acre) is exempt on 45% of fair market value, so tax applies to only 55% (Utah Const. art. XIII sec. 3); rates vary by the taxing entities where the property sits. Bills and payments are handled by county officials.", "source_url": "https://tax.utah.gov/propertytax/tax-relief/primary-residential-exemption/", "verified_at": "2026-07-19" }, { "jurisdiction_id": "ut", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Every Utah location charges at least 6.10% (4.70% state + 0.15% state Medicaid-expansion rate + 1.00% local option + 0.25% county option). Transit, highway, resort and similar local add-ons raise the combined rate in many cities, so it varies by location - see the Tax Commission rate charts. Unprepared grocery food is taxed at a reduced 3.0% rate statewide instead.", "source_url": "https://tax.utah.gov/business/sales-tax/sales/rates/", "verified_at": "2026-07-19" }, { "jurisdiction_id": "ut.county.cache", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.30% in Logan (4.85% state + local/transit). County's largest city.", "source_url": "https://tax.utah.gov/sales/rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ut.county.davis", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.25% in Layton (4.85% state + local/transit); Bountiful/Clearfield same.", "source_url": "https://tax.utah.gov/sales/rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ut.county.iron", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.75% in Cedar City (4.85% state + local); unincorporated county 6.65%.", "source_url": "https://tax.utah.gov/sales/rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ut.county.salt_lake", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.45% in Salt Lake City (4.85% state + local/transit). Other cities (West Valley) ~7.45%.", "source_url": "https://tax.utah.gov/sales/rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ut.county.summit", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.55% in Park City (4.85% state + resort/transit); county's largest city.", "source_url": "https://tax.utah.gov/sales/rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ut.county.tooele", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.0% in Tooele (4.85% state + local); unincorporated county 6.6%.", "source_url": "https://tax.utah.gov/sales/rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ut.county.utah", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.45% in Provo (4.85% state + local/transit); Orem/Lehi same.", "source_url": "https://tax.utah.gov/sales/rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ut.county.washington", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.75% in St. George (4.85% state + local). County's largest city.", "source_url": "https://tax.utah.gov/sales/rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "ut.county.weber", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.25% in Ogden (4.85% state + local/transit); Roy same.", "source_url": "https://tax.utah.gov/sales/rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "va", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Virginia levies no state tax on real estate - property taxes are local taxes administered by each city, county, and town, and rates differ by locality. Questions about real estate or personal property tax go to your local tax office.", "source_url": "https://www.tax.virginia.gov/property-tax-and-real-estate-tax-questions", "verified_at": "2026-07-19" }, { "jurisdiction_id": "va", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "conditional", "summary": "State grocery tax eliminated Jan 1, 2023 — but a 1% local option tax still applies to food in most areas.", "source_url": "aarp.org/money/taxes/states-that-tax-groceries", "verified_at": "2026-06-05" }, { "jurisdiction_id": "va", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Statewide minimum sales and use tax is 5.3% (4.3% state + 1.0% mandatory local). It is higher in some regions: 6% in Northern Virginia, Hampton Roads, and Central Virginia; 6.3% in several southern localities; and 7% in the Historic Triangle (Williamsburg, James City County, York County). Groceries and certain personal-hygiene items are taxed at 1% statewide.", "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax", "verified_at": "2026-07-13" }, { "jurisdiction_id": "va", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated; top rate 5.75% (brackets 2% / 3% / 5% / 5.75%, top rate starts at $17,000).", "source_url": "https://www.tax.virginia.gov/income-tax-calculator", "verified_at": "2026-05-31" }, { "jurisdiction_id": "va", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "About 41.6 cents/gallon in state taxes & fees (excise indexed annually plus a storage-tank fee); excludes the 18.4c federal tax.", "source_url": "https://www.dmv.virginia.gov/businesses/tax-act/wholesale/tax-rates", "verified_at": "2026-05-31" }, { "jurisdiction_id": "va", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "One combined 3-day holiday Aug 7–9, 2026 (first Fri–Sun of August): school supplies ≤$20, clothing/footwear ≤$100, hurricane/emergency-prep items, and Energy Star/WaterSense products ≤$2,500.", "source_url": "https://www.tax.virginia.gov/virginia-sales-tax-holiday", "verified_at": "2026-05-31" }, { "jurisdiction_id": "va.city.virginia_beach", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.0% (4.3% VA state + 1.0% local + 0.7% Hampton Roads regional).", "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "va.county.bland", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.", "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax", "verified_at": "2026-07-06" }, { "jurisdiction_id": "va.county.buchanan", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.", "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax", "verified_at": "2026-07-06" }, { "jurisdiction_id": "va.county.charlotte", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.3% (4.3% VA state + 1.0% local + 1.0% additional local-option tax).", "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax", "verified_at": "2026-07-06" }, { "jurisdiction_id": "va.county.craig", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.", "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax", "verified_at": "2026-07-06" }, { "jurisdiction_id": "va.county.grayson", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.", "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax", "verified_at": "2026-07-06" }, { "jurisdiction_id": "va.county.highland", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.", "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax", "verified_at": "2026-07-06" }, { "jurisdiction_id": "va.county.lee", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.", "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax", "verified_at": "2026-07-06" }, { "jurisdiction_id": "va.county.patrick", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 6.3% (4.3% VA state + 1.0% local + 1.0% additional local-option tax).", "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax", "verified_at": "2026-07-06" }, { "jurisdiction_id": "va.county.russell", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.", "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax", "verified_at": "2026-07-06" }, { "jurisdiction_id": "vt", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "About 32.0 cents/gallon in state taxes & fees (12.1c excise plus the motor-fuel assessment and fees); excludes the 18.4c federal tax.", "source_url": "https://tax.vermont.gov/business/fuel-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "vt", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food, food products, and beverages are exempt from sales and use tax (32 V.S.A. sec. 9741(13)) - with the exception of soft drinks, which have been taxable since July 1, 2015.", "source_url": "https://tax.vermont.gov/exempt-items", "verified_at": "2026-07-19" }, { "jurisdiction_id": "vt", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales tax is 6% (use tax at the same rate). Municipalities may vote a 1% local option sales tax - in those towns (Burlington, Montpelier, Stowe, and roughly 30 others) the combined rate is 7%.", "source_url": "https://tax.vermont.gov/business/sales-and-use-tax", "verified_at": "2026-07-19" }, { "jurisdiction_id": "vt", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated; top rate 8.75% (brackets 3.35% / 6.60% / 7.60% / 8.75%).", "source_url": "https://tax.vermont.gov/individuals/personal-income-tax/rates", "verified_at": "2026-05-31" }, { "jurisdiction_id": "vt", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Vermont property tax has two layers: a statewide education property tax with separate homestead and nonhomestead rates set per town each year based on school budgets (the Dept. of Taxes publishes the rates by town annually), plus municipal property taxes. Rates vary town to town.", "source_url": "https://tax.vermont.gov/ed-rates", "verified_at": "2026-07-19" }, { "jurisdiction_id": "vt", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://tax.vermont.gov/business/sales-and-use-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "wa", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "conditional", "summary": "56.5 cents/gallon state gasoline tax effective July 1, 2026 (diesel 59.5c) - up 1.1c under the first automatic annual inflation adjustment enacted in 2025; among the highest in the nation, per the DOL July-Dec 2026 rate table. Separate Climate Commitment Act carbon costs add more at the pump. Excludes the 18.4c federal tax.", "source_url": "https://dol.wa.gov/vehicles-and-boats/prorate-and-fuel-tax/fuel-tax/fuel-tax-refunds", "verified_at": "2026-07-02" }, { "jurisdiction_id": "wa", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "State retail sales tax is 6.5%; cities and counties add a local portion that varies by location, and sellers collect at the rate where the customer receives the goods or services - so the combined rate depends on the delivery location (use the DOR Tax Rate Lookup for an exact address).", "source_url": "https://dor.wa.gov/taxes-rates/retail-sales-tax", "verified_at": "2026-07-19" }, { "jurisdiction_id": "wa", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://dor.wa.gov/taxes-rates/retail-sales-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "wa", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "permitted", "summary": "No tax on wage/salary income. Note: a 7% state tax applies to long-term capital gains above ~$270,000 (2026); wages themselves remain untaxed.", "source_url": "https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "wa", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Administered locally: county assessors appraise property at 100% of true and fair market value and county treasurers collect; the Department of Revenue oversees but does not collect. It is the top funding source for schools, fire, libraries and parks (about 30% of state/local taxes). Exemptions and deferrals exist for qualifying seniors and people with disabilities.", "source_url": "https://dor.wa.gov/taxes-rates/property-tax", "verified_at": "2026-07-19" }, { "jurisdiction_id": "wa", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Most grocery food ('food and food ingredients') is exempt from retail sales tax (RCW 82.08.0293); the exemption does not cover prepared food or soft drinks, which are taxed.", "source_url": "https://dor.wa.gov/taxes-rates/retail-sales-tax/retail-sales-and-use-tax-exemptions", "verified_at": "2026-07-19" }, { "jurisdiction_id": "wa.city.auburn", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.5% (6.5% WA state + 4.0% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.bellevue", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.3% (6.5% WA state + 3.8% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.kennewick", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 8.8% (6.5% WA state + 2.3% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.kent", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.4% (6.5% WA state + 3.9% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.lakewood", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.3% (6.5% WA state + 3.8% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.lynden", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 9.3% (6.5% WA state + 2.8% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.mercer_island", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.3% (6.5% WA state + 3.8% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.olympia", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.0% (6.5% WA state + 3.5% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.pasco", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 8.9% (6.5% WA state + 2.4% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.renton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.5% (6.5% WA state + 4.0% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.richland", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 8.8% (6.5% WA state + 2.3% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.seattle", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.55% (6.5% WA state + 4.05% King County/city/transit) — rose from 10.35% on Jan 1, 2026; among the highest in the US.", "source_url": "https://dor.wa.gov/taxes-rates/sales-use-tax-rates/local-sales-use-tax", "verified_at": "2026-05-31" }, { "jurisdiction_id": "wa.city.spokane", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 9.1% (6.5% WA state + 2.6% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.spokane_valley", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 9.0% (6.5% WA state + 2.5% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.tacoma", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 10.5% (6.5% WA state + 4.0% local) effective July 1, 2026 (Q3 — includes the new Pierce County local law-enforcement tax).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "wa.city.vancouver", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 8.9% (6.5% WA state + 2.4% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.city.west_richland", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "conditional", "summary": "Combined sales tax 8.7% (6.5% WA state + 2.2% local) effective July 1, 2026 (Q3 2026).", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-03" }, { "jurisdiction_id": "wa.county.benton", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.80% (6.50% WA state + 2.30% local) in Kennewick; varies within county by city.", "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wa.county.clark", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.9% (6.5% WA state + 2.4% local) in Vancouver, per the WA DOR rate lookup (Q3 2026); varies within county by city.", "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates", "verified_at": "2026-07-06" }, { "jurisdiction_id": "wa.county.cowlitz", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.20% (6.50% WA state + 1.70% local) in Longview; varies within county by city.", "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wa.county.king", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.55% (6.50% WA state + 4.05% local) in Seattle; varies within county by city.", "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wa.county.kitsap", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.20% (6.50% WA state + 2.70% local) in Bremerton; varies within county by city.", "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wa.county.pierce", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.5% (6.50% WA state + 4.00% local) in Tacoma effective July 1, 2026; varies within county by city.", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "wa.county.skagit", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.0% (6.50% WA state + 2.50% local) in Mount Vernon effective July 1, 2026; varies within county by city.", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "wa.county.snohomish", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.90% (6.50% WA state + 3.40% local) in Everett; varies within county by city.", "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wa.county.spokane", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.10% (6.50% WA state + 2.60% local) in Spokane; varies within county by city.", "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wa.county.thurston", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 10.0% (6.50% WA state + 3.50% local) in Olympia effective July 1, 2026; varies within county by city.", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "wa.county.whatcom", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 9.2% (6.50% WA state + 2.70% local) in Bellingham effective July 1, 2026; varies within county by city.", "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "verified_at": "2026-07-02" }, { "jurisdiction_id": "wa.county.yakima", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 8.50% (6.50% WA state + 2.00% local) in Yakima; varies within county by city.", "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wi", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday (Wisconsin discontinued its holiday after 2019).", "source_url": "https://www.revenue.wi.gov/Pages/SalesAndUse/Home.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "wi", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food sold by grocery stores is exempt from sales tax unless it meets the definitions of 'candy,' 'soft drinks,' or 'prepared food,' which are taxable (Wis. Stat. sec. 77.54).", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-s-exempt.aspx", "verified_at": "2026-07-19" }, { "jurisdiction_id": "wi", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated; top rate 7.65% (brackets 3.50% / 4.40% / 5.30% / 7.65%).", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "wi", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales tax is 5%. Seventy of 72 counties add a 0.5% county tax and Milwaukee County adds 0.9%; the city of Milwaukee adds a further 2% - so combined rates are 5%-5.9% in most of the state and 7.9% in the city of Milwaukee.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-07-19" }, { "jurisdiction_id": "wi", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Wisconsin's primary local tax: municipal assessors value most property at market value as of Jan 1 (the state assesses manufacturing property and equalizes values across municipalities), and school districts, municipalities, counties, technical colleges and special districts levy on it. School-levy, lottery-and-gaming (primary residence) and first-dollar credits reduce bills; municipal and county levy growth is generally limited to net new construction.", "source_url": "https://www.revenue.wi.gov/DORReports/PropTaxOverview2025.pdf", "verified_at": "2026-07-19" }, { "jurisdiction_id": "wi", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "About 33.9 cents/gallon in state taxes & fees (30.9c excise + 2c petroleum inspection fee; excise indexed to inflation); excludes the 18.4c federal tax.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/ise-mofuel.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "wi.city.milwaukee", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.9% (5.0% WI state + 0.9% county + 2.0% city) — Wisconsin's highest combined rate.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "wi.county.brown", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Green Bay same.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wi.county.dane", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Madison same.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wi.county.kenosha", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Kenosha same.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wi.county.marathon", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Wausau same.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wi.county.milwaukee", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 7.9% in City of Milwaukee (5% state + 0.9% county + 2% city); rest of county 5.9%.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wi.county.outagamie", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Appleton same.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wi.county.racine", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Racine same.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wi.county.rock", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Janesville same.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wi.county.washington", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; West Bend same.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wi.county.waukesha", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.0% (5.0% WI state only) county-wide — Waukesha County imposes NO county sales tax.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wi.county.winnebago", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "Combined sales tax 5.0% (5.0% WI state only) county-wide — Winnebago County imposes NO county sales tax.", "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx", "verified_at": "2026-06-18" }, { "jurisdiction_id": "wv", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "permitted", "summary": "Back-to-school holiday Jul 31–Aug 3, 2026: clothing ≤$150, school supplies ≤$60, instruction materials ≤$25, laptops/tablets ≤$600, sports equipment ≤$180.", "source_url": "https://tax.wv.gov/Business/Pages/SalesTaxHoliday.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "wv", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "info", "summary": "Graduated; top rate 4.58% as of Jan 1, 2026 (cut from 4.82%; brackets 2.11% to 4.58%).", "source_url": "https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "wv", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Locally assessed; the state constitution divides property into four classes - Class II is owner-occupied residential and farm property, Class III other property outside a municipality, Class IV other property inside one - and levy rates vary by class and county.", "source_url": "https://tax.wv.gov/Business/PropertyTax/Pages/PropertyTaxClassifications.aspx", "verified_at": "2026-07-19" }, { "jurisdiction_id": "wv", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "State sales and use tax is 6%; many municipalities levy an additional 1% municipal sales and use tax, making 7% total there (the Tax Division publishes the list of municipalities imposing it).", "source_url": "https://tax.wv.gov/business/salesandusetax/pages/salesandusetax.aspx", "verified_at": "2026-07-19" }, { "jurisdiction_id": "wv", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "35.7 cents/gallon combined state motor-fuel tax (20.5c flat + a 15.2c variable rate of 5% of average wholesale price); excludes the 18.4c federal tax.", "source_url": "https://tax.wv.gov/Business/motorFuel/pages/motorFueltax.aspx", "verified_at": "2026-05-31" }, { "jurisdiction_id": "wv", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Groceries ('food and food ingredients') are not taxed; prepared food - restaurant food, heated items, and items the seller combines from two or more ingredients - is taxable at the regular 6% rate (plus 1% municipal sales tax where imposed).", "source_url": "https://tax.wv.gov/documents/tsd/tsd420.pdf", "verified_at": "2026-07-19" }, { "jurisdiction_id": "wy", "category_id": "taxes", "subcategory_id": "taxes.income_tax", "status": "permitted", "summary": "No state individual income tax — 0% on wages and all personal income (prohibited by the state constitution).", "source_url": "https://revenue.wyo.gov/", "verified_at": "2026-05-31" }, { "jurisdiction_id": "wy", "category_id": "taxes", "subcategory_id": "taxes.gas_tax", "status": "info", "summary": "24.0 cents/gallon state gasoline tax (23c excise + 1c license/cleanup fee); excludes the 18.4c federal tax.", "source_url": "https://www.dot.state.wy.us/home/business_with_wydot/fuel_tax/tax_rates.html", "verified_at": "2026-05-31" }, { "jurisdiction_id": "wy", "category_id": "taxes", "subcategory_id": "taxes.grocery_tax", "status": "permitted", "summary": "Food for domestic home consumption (most grocery food) is exempt by statute; prepared food (e.g., restaurant meals) and alcoholic beverages are taxable.", "source_url": "https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs", "verified_at": "2026-07-19" }, { "jurisdiction_id": "wy", "category_id": "taxes", "subcategory_id": "taxes.sales_tax", "status": "info", "summary": "The mandatory statewide rate is 4%; counties add voter-approved option pennies, so combined rates generally run 4%-8% depending on the county where the customer takes possession of the item or service. See the DOR rate charts for current county rates.", "source_url": "https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs", "verified_at": "2026-07-19" }, { "jurisdiction_id": "wy", "category_id": "taxes", "subcategory_id": "taxes.property_tax", "status": "info", "summary": "Locally assessed by the 23 county assessors with state Property Tax Division oversight: residential property is taxed on 9.5% of its market value (the assessment ratio), and county/school/city/special-district mill levies apply to that taxable value. Taxes are payable in halves due Nov 10 and May 10.", "source_url": "https://wyo-prop-div.wyo.gov/residential", "verified_at": "2026-07-19" }, { "jurisdiction_id": "wy", "category_id": "taxes", "subcategory_id": "taxes.tax_holiday", "status": "info", "summary": "No sales-tax holiday.", "source_url": "https://revenue.wyo.gov/", "verified_at": "2026-05-31" } ] }