<P> Arkansas has a state sales tax of 6.50% . City taxes range from an additional 0.25% to 3.5% and county taxes range from 0% to an additional 3.25% . Including city and county taxes, the highest sales tax rate is 11.625% in the portions of Mansfield that are in Scott County . </P> <P> Effective July 1, 2011, Arkansas' state sales tax on unprepared food (groceries) was reduced to 1.5% from 2% . Sales taxes on groceries had previously been reduced to 2% from 3% on July 1, 2009 and to 3% from 6% on July 1, 2007 . Local sales taxes on groceries remained unchanged . </P> <P> California, from 1991 to 2012 and since 2017, has a base sales tax of 7.25% (composed of a 6% state tax and a 1.25% uniform local tax)--the highest statewide sales tax rate in the nation . The tax can total up to 10.25% with local sales tax included, depending on the city in which the purchase is made . Sales and use taxes in the state of California are collected by the publicly elected Board of Equalization, whereas income and franchise taxes are collected by the Franchise Tax Board . Many cities have a combined total sales tax of at least 8.75% . </P> <P> In general, sales tax is required on all purchases of tangible personal property to its ultimate consumer . Medical devices such as prosthetics and dental implant fixtures are exempt from sales tax with the exception of prosthetic teeth such as dentures, dental orthotics / orthopedic devices, and dental crowns which the state treats as personal property . Unprepared food, bakery items, hot beverages, candies, livestock, crops and seeds, fertilizer used to grow food, certain devices related to alternative energy, and one - time sales are also exempt from sales tax . </P>

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