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Comparing Illinois
State and Local Sales Tax
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Comparison of State and Local Retail Sales Taxes 2003 |
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(January 2003) |
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Food Items [1] |
State |
Maximum |
Maximum |
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Taxable (T) |
Rate |
Local |
State/Local |
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Exempt (E) |
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Rate [2] |
Rate [2] |
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Alabama |
T |
4 |
6 |
11 |
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Alaska |
T |
--- |
7.00 [3] |
7 |
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Arizona |
E |
5.6 |
3 |
8.6 |
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Arkansas |
T |
5.125 |
4.75 |
9.875 |
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California |
E |
6 |
2.5 |
8.5 |
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Colorado |
E |
2.9 |
5.0 0 |
7.9 |
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Connecticut |
E |
6 |
--- |
6 |
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District of Columbia |
E |
5.75 |
--- |
5.75 |
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Florida |
E |
6 |
1.5 |
7.5 |
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Georgia |
E |
4 |
3 |
7 |
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Hawaii |
T* |
4 |
--- |
4 |
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Idaho |
T* |
5 |
3 |
8 |
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Illinois |
T** |
6.25 |
3 |
9.25 |
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Indiana |
E |
6 |
--- |
6 |
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Iowa |
E |
5 |
2 |
7 |
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Kansas |
T* |
5.3 |
3 |
8.3 |
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Kentucky |
E |
6 |
--- |
6 |
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Louisiana |
T **[4] |
4 |
5.5 |
9.5 |
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Maine |
E |
5 |
--- |
5 |
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Maryland |
E |
5 |
--- |
5 |
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Massachusetts |
E |
5 |
--- |
5 |
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Michigan |
E |
6 |
--- |
6 |
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Minnesota |
E |
6.5 |
1 |
7.5 |
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Mississippi |
T |
7 |
0.25 |
7.25 |
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Missouri |
T |
4.225 |
4.125 |
8.35 |
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Nebraska |
E |
5.5 |
1.5 |
7 |
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Nevada |
E |
6.5 |
0.75 |
7.25 |
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New Jersey |
E |
6 |
--- |
6 |
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New Mexico |
T |
5 |
2.25 |
7.25 |
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New York |
E |
4 |
4.5 |
8.5 |
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North Carolina |
E [4] |
4.5 |
3 |
7.5 |
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North Dakota |
E |
5 |
2.5 |
7.5 |
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Ohio |
E |
5 |
2 |
7 |
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Oklahoma |
T |
4.5 |
5.35 |
9.85 |
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Pennsylvania |
E |
6 |
1 |
7 |
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Rhode Island |
E |
7 |
--- |
7 |
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South Carolina |
T** |
5 |
2 |
7 |
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South Dakota |
T* |
4 |
2 |
6 |
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Tennessee |
T |
7 |
2.75 |
9.75 |
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Texas |
E |
6.25 |
2 |
8.25 |
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Utah |
T |
4.75 |
2.25 |
7 |
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Vermont |
E |
5 |
1 |
6 |
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Virginia |
T** |
3.5 |
1 |
4.5 |
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Washington |
E |
6.5 |
2.4 |
8.9 |
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West Virginia |
T |
6 |
--- |
6 |
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Wisconsin |
E |
5 |
0.6 |
5.6 |
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Wyoming |
T* |
4 |
2 |
6 |
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Footnotes |
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[1] Food purchased for consumption off-premises. |
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