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Hawaii and New Mexico tax businesses\u2019 gross receipts instead of levying a sales tax on buyers.","year":2026,"period":"October 23, 2026","release":"2026-10-23","producer":"State revenue departments","source":"State sales tax laws","shortSource":"State revenue departments","sourceUrl":"https://rankthestates.com/data/sales-tax-rate.csv","national":null,"nationalMoe":null,"nationalNote":"There is no national sales tax.","observations":{"01":{"value":4.0,"moe":null,"note":"","sourceUrl":"https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/"},"02":{"value":0.0,"moe":null,"note":"No state sales tax; more than 100 local governments levy their own.","sourceUrl":"https://arsstc.org/"},"04":{"value":5.6,"moe":null,"note":"Transaction privilege tax: 5% plus 0.6% for education through June 30, 2041.","sourceUrl":"https://www.azleg.gov/ars/42/05010.htm"},"05":{"value":6.5,"moe":null,"note":"","sourceUrl":"https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/"},"06":{"value":7.25,"moe":null,"note":"6% state rate plus a 1.25% local rate that applies everywhere; district taxes add more.","sourceUrl":"https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm"},"08":{"value":2.9,"moe":null,"note":"","sourceUrl":"https://tax.colorado.gov/"},"09":{"value":6.35,"moe":null,"note":"Higher rates for meals and luxury goods; no local sales taxes.","sourceUrl":"https://portal.ct.gov/drs/sales-tax/tax-information"},"10":{"value":0.0,"moe":null,"note":"No sales tax; businesses pay a gross receipts tax instead.","sourceUrl":"https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/"},"11":{"value":6.0,"moe":null,"note":"An increase to 7% was postponed to October 1, 2027.","sourceUrl":"https://otr.cfo.dc.gov/page/sales-use-tax","nextRate":7.0,"nextDate":"2027-10-01"},"12":{"value":6.0,"moe":null,"note":"","sourceUrl":"https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx"},"13":{"value":4.0,"moe":null,"note":"","sourceUrl":"https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/tax-rates"},"15":{"value":4.0,"moe":null,"note":"General excise tax on businesses rather than a sales tax; counties add up to 0.5%.","sourceUrl":"https://tax.hawaii.gov/geninfo/get/"},"16":{"value":6.0,"moe":null,"note":"","sourceUrl":"https://tax.idaho.gov/taxes/sales-use/online-guide/"},"17":{"value":6.25,"moe":null,"note":"The state grocery tax ended on January 1, 2026.","sourceUrl":"https://tax.illinois.gov/research/publications/pio-115.html"},"18":{"value":7.0,"moe":null,"note":"No local sales taxes.","sourceUrl":"https://www.in.gov/dor/i-am-a/business-corp/sales-tax/"},"19":{"value":6.0,"moe":null,"note":"","sourceUrl":"https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/sales-use-tax-guide"},"20":{"value":6.5,"moe":null,"note":"","sourceUrl":"https://www.ksrevenue.gov/bustaxtypessales.html"},"21":{"value":6.0,"moe":null,"note":"No local sales taxes.","sourceUrl":"https://revenue.ky.gov/Business/Sales-Use-Tax/Pages/default.aspx"},"22":{"value":5.0,"moe":null,"note":"Raised from 4.45% on January 1, 2025; scheduled to fall to 4.75% on January 1, 2030.","sourceUrl":"https://dam.ldr.la.gov/lawspolicies/RIB%2025-007%20-%20State%20Sales%20Tax%20Rate.pdf","nextRate":4.75,"nextDate":"2030-01-01"},"23":{"value":5.5,"moe":null,"note":"","sourceUrl":"https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates"},"24":{"value":6.0,"moe":null,"note":"A 3% rate applies to some data and IT services since July 1, 2025.","sourceUrl":"https://www.marylandcomptroller.gov/"},"25":{"value":6.25,"moe":null,"note":"","sourceUrl":"https://www.mass.gov/guides/sales-and-use-tax"},"26":{"value":6.0,"moe":null,"note":"","sourceUrl":"https://www.michigan.gov/taxes/business-taxes/sales-use-tax/information"},"27":{"value":6.875,"moe":null,"note":"","sourceUrl":"https://www.revenue.state.mn.us/"},"28":{"value":7.0,"moe":null,"note":"Groceries taxed at 5% since July 1, 2025.","sourceUrl":"https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates"},"29":{"value":4.225,"moe":null,"note":"","sourceUrl":"https://dor.mo.gov/taxation/business/tax-types/sales-use/"},"30":{"value":0.0,"moe":null,"note":"No general sales tax; lodging, rental cars and some resort areas are taxed.","sourceUrl":"https://revenuefiles.mt.gov/taxes/miscellaneous/lodging-facility"},"31":{"value":5.5,"moe":null,"note":"","sourceUrl":"https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax"},"32":{"value":6.85,"moe":null,"note":"","sourceUrl":"https://tax.nv.gov/news-publications/sales-use-tax-publications/"},"33":{"value":0.0,"moe":null,"note":"No general sales tax; meals, rooms and car rentals are taxed at 8.5%.","sourceUrl":"https://www.revenue.nh.gov/meals-rooms/"},"34":{"value":6.625,"moe":null,"note":"","sourceUrl":"https://www.nj.gov/treasury/taxation/salestax.shtml"},"35":{"value":4.875,"moe":null,"note":"Gross receipts tax on businesses rather than a sales tax; local rates add more.","sourceUrl":"https://www.tax.newmexico.gov/governments/municipal-county-governments/local-option-taxes/"},"36":{"value":4.0,"moe":null,"note":"","sourceUrl":"https://www.tax.ny.gov/bus/st/rates.htm"},"37":{"value":4.75,"moe":null,"note":"","sourceUrl":"https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates"},"38":{"value":5.0,"moe":null,"note":"","sourceUrl":"https://www.tax.nd.gov/sales-and-use-tax"},"39":{"value":5.75,"moe":null,"note":"","sourceUrl":"https://tax.ohio.gov/business/sales-and-use-tax/sales-and-use-tax"},"40":{"value":4.5,"moe":null,"note":"","sourceUrl":"https://oklahoma.gov/tax/businesses/sales-use-tax.html"},"41":{"value":0.0,"moe":null,"note":"No general sales tax.","sourceUrl":"https://www.oregon.gov/dor/programs/businesses/Pages/sales-tax.aspx"},"42":{"value":6.0,"moe":null,"note":"Allegheny County adds 1% and Philadelphia 2%.","sourceUrl":"https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax"},"44":{"value":7.0,"moe":null,"note":"","sourceUrl":"https://tax.ri.gov/tax-sections/sales-excise-taxes/sales-use-tax"},"45":{"value":6.0,"moe":null,"note":"","sourceUrl":"https://dor.sc.gov/sales-use-tax-index/sales-tax"},"46":{"value":4.2,"moe":null,"note":"Scheduled to return to 4.5% on July 1, 2027, when a temporary cut expires.","sourceUrl":"https://dor.sd.gov/businesses/taxes/sales-use-tax/","nextRate":4.5,"nextDate":"2027-07-01"},"47":{"value":7.0,"moe":null,"note":"Groceries are taxed at a lower rate.","sourceUrl":"https://www.tn.gov/revenue/taxes/sales-and-use-tax.html"},"48":{"value":6.25,"moe":null,"note":"Local taxes can add up to 2%.","sourceUrl":"https://comptroller.texas.gov/taxes/sales/"},"49":{"value":6.1,"moe":null,"note":"4.85% state rate plus 1.25% in local rates that apply everywhere.","sourceUrl":"https://tax.utah.gov/forms/pubs/pub-25.pdf"},"50":{"value":6.0,"moe":null,"note":"","sourceUrl":"https://tax.vermont.gov/business/sales-and-use-tax"},"51":{"value":5.3,"moe":null,"note":"4.3% state rate plus a 1% local rate that applies everywhere; some regions add more.","sourceUrl":"https://www.tax.virginia.gov/retail-sales-and-use-tax"},"53":{"value":6.5,"moe":null,"note":"Many services became taxable on October 1, 2025.","sourceUrl":"https://dor.wa.gov/taxes-rates/retail-sales-tax"},"54":{"value":6.0,"moe":null,"note":"","sourceUrl":"https://tax.wv.gov/Business/SalesAndUseTax/Pages/SalesAndUseTax.aspx"},"55":{"value":5.0,"moe":null,"note":"","sourceUrl":"https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx"},"56":{"value":4.0,"moe":null,"note":"","sourceUrl":"https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs"}},"sha256":"f1725495ebbffc880526c7ddb99be32c6febcff2c40f9f3f3b99e3b604b74eee","checksumNote":"SHA-256 of our compiled table; each row links to the state revenue department page or statute checked on October 23, 2026.","rights":"Statutory rates are public facts; compiled by Rank the States","cadence":"Changes by law; we recheck rates on January 1 and July 1","nextRelease":"Rates rechecked on January 1, 2027","sourceTitle":"State sales tax rates checked against each state revenue department, October 23, 2026","moeNote":null,"uncertaintyNote":"These are legal rates, not estimates, so no margin of error applies. Each rate was checked against the state revenue department or statute on October 23, 2026; the source for each state is in the CSV download.","historyText":null,"formula":"Statewide general sales tax rate in effect on October 23, 2026, plus any local rate levied in every locality (California 1.25%, Utah 1.25%, Virginia 1%). States without a general sales tax are 0%.","owner":"Rank the States","edition":"2026-10-23","reviewed":"2026-10-23","updated":"2026-10-23"},{"id":"STC FY2025, sum of items T01\u2013T99","slug":"state-taxes-per-capita","name":"State tax collections per person","category":"taxes","unit":"USD","definition":"Taxes collected by the state government in fiscal year 2025, divided by the state\u2019s July 1, 2025 population: income, sales, property, excise, severance and all other state taxes.","caveat":"State government taxes only: local taxes, such as most property taxes, are not included, so states that leave more to local governments look lower. Some taxes are paid by visitors or out-of-state businesses, for example tourism and oil and gas severance taxes. Fiscal years end on different dates in different states.","year":2025,"period":"Fiscal year 2025","release":"2026-04-15","producer":"U.S. Census Bureau","source":"Annual Survey of State Government Tax Collections / Population Estimates, Vintage 2025","shortSource":"Census STC","sourceUrl":"https://www2.census.gov/programs-surveys/stc/datasets/2025/FY2025-Flat-File.txt","national":4502.73610391346,"nationalMoe":null,"nationalNote":"The U.S. figure divides the 50 states\u2019 combined collections by their combined population; DC, whose government also collects city-type taxes, is excluded.","observations":{"01":{"value":3403.1897784131525,"moe":null},"02":{"value":2288.088488613398,"moe":null},"04":{"value":3493.7751661962548,"moe":null},"05":{"value":4032.4711995122625,"moe":null},"06":{"value":6988.67166816045,"moe":null},"08":{"value":3369.8523807076554,"moe":null},"09":{"value":6711.0833250191945,"moe":null},"10":{"value":6556.6676604223585,"moe":null},"12":{"value":2708.603697182033,"moe":null},"13":{"value":3039.8648187148824,"moe":null},"15":{"value":7702.548121885512,"moe":null},"16":{"value":4375.553829001155,"moe":null},"17":{"value":5606.45086016422,"moe":null},"18":{"value":3932.345407855899,"moe":null},"19":{"value":3742.7765736460774,"moe":null},"20":{"value":4406.459381570727,"moe":null},"21":{"value":3763.20355886347,"moe":null},"22":{"value":3546.8899172381207,"moe":null},"23":{"value":4888.945588087702,"moe":null},"24":{"value":5254.503701071943,"moe":null},"25":{"value":6454.066516412164,"moe":null},"26":{"value":4029.065400038152,"moe":null},"27":{"value":6327.099918444774,"moe":null},"28":{"value":3706.90213123189,"moe":null},"29":{"value":2871.286066066708,"moe":null},"30":{"value":4225.379009586842,"moe":null},"31":{"value":3614.3916321358806,"moe":null},"32":{"value":4423.808751966676,"moe":null},"33":{"value":2382.7880469879365,"moe":null},"34":{"value":5662.3293463752125,"moe":null},"35":{"value":7028.225385297939,"moe":null},"36":{"value":6563.411979956232,"moe":null},"37":{"value":3627.9945611560956,"moe":null},"38":{"value":6901.796191443634,"moe":null},"39":{"value":3264.072043971225,"moe":null},"40":{"value":3163.5963823046072,"moe":null},"41":{"value":4802.10319857843,"moe":null},"42":{"value":4329.860823962328,"moe":null},"44":{"value":4908.677360049744,"moe":null},"45":{"value":3454.647832404654,"moe":null},"46":{"value":2873.6608298203173,"moe":null},"47":{"value":3496.045563983204,"moe":null},"48":{"value":2836.4597832324566,"moe":null},"49":{"value":3993.626557826943,"moe":null},"50":{"value":8075.338587758255,"moe":null},"51":{"value":4533.298754170417,"moe":null},"53":{"value":4919.590502210968,"moe":null},"54":{"value":3935.779977544338,"moe":null},"55":{"value":4235.7567748523425,"moe":null},"56":{"value":4362.7888095686985,"moe":null}},"sha256":"f8373e77a48f127a3c1755298c68e47adf10341c99d30a62ffb4db5a8589092b","inputSources":["https://www2.census.gov/programs-surveys/stc/datasets/2025/FY2025-Flat-File.txt","https://www2.census.gov/programs-surveys/popest/datasets/2020-2025/state/totals/NST-EST2025-ALLDATA.csv"],"inputHashes":["fff59c4d24c317dbd8c207f5d833fcd9c3239bfcccfec6a4aa4e7d0461fa2e0a","92188e29cb0a67dcf95afa7d6c47359409782f086478b70ea4128eb70e223ca9"],"checksumNote":"SHA-256 of the concatenated tax-collections and population input SHA-256 strings.","rights":"Federal statistical data; Census attribution","cadence":"Annual, in the spring after each fiscal year","nextRelease":"FY2026 collections expected in spring 2027","sourceTitle":"FY2025 State Government Tax Collections (released April 15, 2026)","moeNote":null,"uncertaintyNote":"The survey covers every state government, so there is no sampling error, but figures can be revised when the Census Bureau publishes full state finance data.","historyText":null,"formula":"1,000 \u00d7 sum of all tax items for the state in the FY2025 flat file ($ thousands) / July 1, 2025 resident population (Vintage 2025). Census does not publish per-capita collections.","owner":"Rank the States","edition":"2026-10-23","reviewed":"2026-10-23","updated":"2026-10-23"}]}