| Comparison of
State Sales Tax Rates And Vendor Discounts |
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| (As of January 1, 2001) |
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State Sales |
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Vendor |
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| State |
Tax Rate |
Rank |
Discount |
Max/Min |
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| Alabama |
4.00% |
37 |
5.0%-2.0% (1) |
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| Alaska |
------------------------- |
---------------N/A-------------- |
------------------------------- |
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| Arizona (10) |
5.00% |
19 |
1.00% |
$10,000/year (max) |
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| Arkansas |
5.13% |
18 |
2.00% |
$1,000/month (max) |
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| California (3) |
5.75% |
16 |
None |
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| Colorado |
2.90% |
46 |
3.33% (4) |
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| Connecticut |
6.00% |
8 |
None |
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| Delaware |
------------------------- |
---------------N/A-------------- |
------------------------------- |
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| Florida |
6.00% |
8 |
2.50% |
$30/report (max) |
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| Georgia |
4.00% |
37 |
3.0%-0.5% (1) |
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| Hawaii |
4.00% |
37 |
None |
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| Idaho |
5.00% |
19 |
None (5) |
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| Illinois |
6.25% |
6 |
1.75% |
$5/year (min) |
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| Indiana (2) |
5.00% |
19 |
1.00% |
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| Iowa |
5.00% |
19 |
None |
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| Kansas |
4.90% |
33 |
None |
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| Kentucky |
6.00% |
8 |
1.75%-1.0% (1) |
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| Louisiana |
4.00% |
37 |
1.1%(9) |
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| Maine |
5.00% |
19 |
None (5) |
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| Maryland |
5.00% |
19 |
1.2%-0.9% (1) |
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| Massachusetts |
5.00% |
19 |
None |
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| Michigan |
6.00% |
8 |
0.5% (6) |
$6/monh (min) |
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| Minnesota |
6.50% |
3 |
None |
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| Mississippi |
7.00% |
1 |
2.00% |
$50/month (max) |
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| Missouri |
4.23% |
36 |
2.00% |
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| Montana |
------------------------- |
---------------N/A-------------- |
------------------------------- |
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| Nebraska |
5.00% |
19 |
2.5%-0.5% (1) |
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| Nevada |
6.50% |
3 |
1.25% |
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| New Hampshire |
------------------------- |
---------------N/A-------------- |
------------------------------- |
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| New Jersey |
6.00% |
8 |
None |
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| New Mexico |
5.00% |
19 |
None |
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| New York |
4.00% |
37 |
3.50% |
$85/month (max) |
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| North Carolina |
4.00% |
37 |
None |
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| North Dakota |
5.00% |
19 |
1.50% |
$255/quarter (max) |
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| Ohio |
5.00% |
19 |
0.75% |
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| Oklahoma |
4.50% |
35 |
2.25% |
$3,000/month (max) |
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| Oregon |
------------------------- |
---------------N/A-------------- |
------------------------------- |
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| Pennsylvania |
6.00% |
8 |
1.00% |
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| Rhode Island |
7.00% |
1 |
None |
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| South Carolina |
5.00% |
19 |
3.0%-2.0% (1) |
$3,000/year (max) |
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| South Dakota |
4.00% |
37 |
None |
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| Tennessee |
6.00% |
8 |
2.0%-1.15% (1) |
$25/report (max) |
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| Texas |
6.25% |
6 |
0.5% (7) |
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| Utah |
4.75% |
34 |
1.50% |
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| Vermont |
5.00% |
19 |
None (5) |
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| Virginia (3) |
3.50% |
45 |
4.0%-2.0% (8) |
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| Washington |
6.50% |
3 |
None |
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| West Virginia |
6.00% |
8 |
None |
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| Wisconsin |
5.00% |
19 |
0.50% |
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| Wyoming |
4.00% |
37 |
None |
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| Dist. Of Columbia |
5.75% |
16 |
1.00% |
$5,000/month (max) |
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| U. S. Median |
5.00% |
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2.0%-1.5% (1) |
28 states allow vendor
discounts |
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| Footnotes: |
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| Source:
The Federation of Tax Administrators from various sources. |
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