<Tr> <Td>> $50 </Td> <Td> Taxed purchases over $50 (otherwise exempt) </Td> </Tr> <Tr> <Td> </Td> <Td> No statewide general sales tax </Td> </Tr> <Table> <Tr> <Th> State / territory / district </Th> <Th> Base sales tax </Th> <Th> Total with max local surtax </Th> <Th> Groceries </Th> <Th> Prepared food </Th> <Th> Prescription drug </Th> <Th> Non-prescription drug </Th> <Th> Clothing </Th> <Th> Intangibles </Th> </Tr> <Tr> <Td> Alabama </Td> <Td> 4% </Td> <Td> 13.5% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Alaska </Td> <Td> 0% </Td> <Td> 7% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Arizona </Td> <Td> 5.6% </Td> <Td> 10.725% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Arkansas </Td> <Td> 6.5% </Td> <Td> 11.625% </Td> <Td> 1.5% + </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> California </Td> <Td> 7.25% </Td> <Td> 10.25% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Colorado </Td> <Td> 2.9% </Td> <Td> 10% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Connecticut </Td> <Td> 6.35% </Td> <Td> 6.35% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> 1% </Td> </Tr> <Tr> <Td> Delaware </Td> <Td> 0% </Td> <Td> 0% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> District of Columbia </Td> <Td> 5.75% </Td> <Td> 5.75% </Td> <Td> </Td> <Td> 10% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Florida </Td> <Td> 6% </Td> <Td> 7.5% </Td> <Td> </Td> <Td> 9% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Georgia </Td> <Td> 4% </Td> <Td> 8% </Td> <Td> 4% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Guam </Td> <Td> 4% </Td> <Td> 4% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Hawaii </Td> <Td> 4.166% </Td> <Td> 4.712% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Idaho </Td> <Td> 6% </Td> <Td> 8.5% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Illinois </Td> <Td> 6.25% </Td> <Td> 10.25% </Td> <Td> 1% + </Td> <Td> 8.25% + </Td> <Td> 1% + </Td> <Td> 1% + </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Indiana </Td> <Td> 7% </Td> <Td> 7% </Td> <Td> </Td> <Td> 9% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Iowa </Td> <Td> 6% </Td> <Td> 7% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Kansas </Td> <Td> 6.5% </Td> <Td> 10.15% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Kentucky </Td> <Td> 6% </Td> <Td> 6% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Louisiana </Td> <Td> 5% </Td> <Td> 12% </Td> <Td> 7.0% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Maine </Td> <Td> 5.5% </Td> <Td> 5.5% </Td> <Td> </Td> <Td> 8% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Maryland </Td> <Td> 6% </Td> <Td> 6% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Massachusetts </Td> <Td> 6.25% </Td> <Td> 6.25% </Td> <Td> </Td> <Td> 7% </Td> <Td> </Td> <Td> </Td> <Td>> $175 </Td> <Td> </Td> </Tr> <Tr> <Td> Michigan </Td> <Td> 6% </Td> <Td> 6% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Minnesota </Td> <Td> 6.875% </Td> <Td> 7.875% </Td> <Td> </Td> <Td> 10.775% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Mississippi </Td> <Td> 7% </Td> <Td> 7.25% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Missouri </Td> <Td> 4.225% </Td> <Td> 10.85% </Td> <Td> 1.225% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Montana </Td> <Td> 0% </Td> <Td> 0% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Nebraska </Td> <Td> 5.5% </Td> <Td> 7.5% </Td> <Td> </Td> <Td> 9.5% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Nevada </Td> <Td> 6.85% </Td> <Td> 8.15% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> New Hampshire </Td> <Td> 0% </Td> <Td> 0% </Td> <Td> </Td> <Td> 9% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> New Jersey </Td> <Td> 6.625% </Td> <Td> 12.875% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> New Mexico </Td> <Td> 5.125% </Td> <Td> 8.688% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> New York </Td> <Td> 4% </Td> <Td> 8.875% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td>> $110 </Td> <Td> </Td> </Tr> <Tr> <Td> North Carolina </Td> <Td> 4.75% </Td> <Td> 7.50% </Td> <Td> 2% </Td> <Td> 8.50% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> North Dakota </Td> <Td> 5% </Td> <Td> 8% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Ohio </Td> <Td> 5.75% </Td> <Td> 8% </Td> <Td> </Td> <Td> Dine - in </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Oklahoma </Td> <Td> 4.5% </Td> <Td> 11% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Oregon </Td> <Td> 0% </Td> <Td> 0% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Pennsylvania </Td> <Td> 6% </Td> <Td> 8% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Puerto Rico </Td> <Td> 10.5% </Td> <Td> 11.5% </Td> <Td> 1% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Rhode Island </Td> <Td> 7% </Td> <Td> 7% </Td> <Td> </Td> <Td> 8% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> South Carolina </Td> <Td> 6% </Td> <Td> 9% </Td> <Td> </Td> <Td> 10.5% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> South Dakota </Td> <Td> 4% </Td> <Td> 6% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Tennessee </Td> <Td> 7% </Td> <Td> 9.75% </Td> <Td> 4% + </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Texas </Td> <Td> 6.25% </Td> <Td> 8.25% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Utah </Td> <Td> 5.95% </Td> <Td> 8.35% </Td> <Td> 3% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Vermont </Td> <Td> 6% </Td> <Td> 7% </Td> <Td> </Td> <Td> 9% + </Td> <Td> </Td> <Td> </Td> <Td>> $110 </Td> <Td> </Td> </Tr> <Tr> <Td> Virginia </Td> <Td> 5.3% </Td> <Td> 6% </Td> <Td> 2.5% </Td> <Td> 5.3% + </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Washington </Td> <Td> 6.5% </Td> <Td> 10.4% </Td> <Td> </Td> <Td> 10% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> West Virginia </Td> <Td> 6% </Td> <Td> 7% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Wisconsin </Td> <Td> 5% </Td> <Td> 6.75% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> <Tr> <Td> Wyoming </Td> <Td> 4% </Td> <Td> 6% </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> <Td> </Td> </Tr> </Table> <Tr> <Th> State / territory / district </Th> <Th> Base sales tax </Th> <Th> Total with max local surtax </Th> <Th> Groceries </Th> <Th> Prepared food </Th> <Th> Prescription drug </Th> <Th> Non-prescription drug </Th> <Th> Clothing </Th> <Th> Intangibles </Th> </Tr>

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